OSCPA Tulsa Chapter. Anita Douglas Senior Stakeholder Liaison. May 24, 2016

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1 OSCPA Tulsa Chapter Anita Douglas Senior Stakeholder Liaison May 24,

2 Miscellaneous Topics IRS Seeks Nominations for the Internal Revenue Service Advisory Council Application Due June 16,

3 Miscellaneous Topics (Cont.) Form W-2/SSN Data Theft: Information for Businesses and Payroll Service Providers Send to: What to do if you Suffer a Data Theft or Other Security Incident Contact Anita Douglas, Stakeholder Liaison

4 Miscellaneous Topics (Cont.) Tax Refund Offsets Pay Unpaid Debts View Your Account Online! 4

5 View Your Account Balance and Payment History 5

6 View Your Account Balance and Payment History 6

7 Tax Pro Events Registration Now Open for the 2017 IRS Nationwide Tax Forums Stakeholder Liaison Web Conferences: Form 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 7

8 Tax Pro Events (Cont.) Save the Date! 2017 Oklahoma Tax Practitioner Symposium September 28, 2017 Moore Norman Technology Center Oklahoma City, OK 8

9 Avoid duplicate Freedom of Information Act (FOIA) requests 9

10 FOIA requests avoiding delays Send one request. Avoid sending the same request to multiple mailing addresses or fax numbers to ensure efficiency. See the IRS Disclosure Offices and FOIA Service Centers page on IRS.gov. 10

11 Before you submit a FOIA request Determine whether the information you seek can be obtained through routine agency procedures. See the IRS FOIA Guidelines for information and instructions if you need to request information under FOIA. 11

12 Field Assistance 12

13 Taxpayer Assistance Centers Taxpayer Assistance Centers (TAC) provide face-to-face assistance to taxpayers whose issues cannot be resolved through other convenient and efficient methods, or to taxpayers who choose to obtain information and assistance in the TAC. 13

14 Taxpayer Assistance Centers - Continued Keep in mind, many questions can be resolved online without visiting a TAC. All TAC offices are by appointment. To make an appointment call Taxpayers will be asked to provide valid photo identification to receive services. Taxpayers who simply want to drop off a payment or a tax return or even pick up a tax form can still do that without an appointment. 14

15 General TAC Services Account inquiries (help with letters, notices and levies on wages or bank account) Adjustments (changes to tax account information or payments) Alien clearances (Sailing Permits) Assistance with Affordable Care Act tax provision questions for individuals 15

16 General TAC Services - Continued Basic tax law assistance, provided January 1 - April 15 (answers related to individual Federal Tax Return) (Topics) Form 911, Request for Taxpayer Advocate Service Assistance Form 2290, Heavy Highway Vehicle Use Tax Return (tax law & submission of tax return) Forms W-7, Application for IRS Individual Taxpayer Identification Number 16

17 General TAC Services - Continued Payments and payment arrangements (check IRS.gov to see if your TAC accepts cash) Procedural inquiries Solutions to tax issues Tax forms (based on availability) 17

18 Transcripts You can get various transcript types online or through the mail. The method you used to file your return and whether you have a refund or balance due, affects when a current year transcript is available. Note: If you need a photocopy of your return, you must use Form

19 Transcripts - Continued To Get Transcript Online, the taxpayer must register and use this service. Taxpayers will need: SSN, date of birth, filing status and mailing address from latest tax return access to an account credit card number or account number from an auto loan, mortgage, home equity loan or home equity line of credit, and a mobile phone with their name on the account 19

20 Transcripts - Continued To Get Transcript by Mail (English or Spanish) - To use this service, taxpayers will need: SSN or Individual Tax Identification Number (ITIN) date of birth, and mailing address from their latest tax return The requestor will receive transcripts arrive in 5 to 10 calendar days at the address we have on file 20

21 Transcripts - Continued Taxpayers may also call to request a transcript by phone If a taxpayer is unable to obtain a transcript using these three methods, they may schedule an appointment at one of our local TACs to obtain a transcript. 21

22 Private Debt Collection 22

23 Private Collection Agencies CBE Group Conserve Performant Pioneer 23

24 Private Collection Agencies Assign initial cases to agencies in the spring of Covers tax debts owed that are currently not being worked by the IRS. Agencies will work with the taxpayer and the representative to resolve the unpaid account. 24

25 Taxpayer Rights Taxpayers working with agencies will have same rights as taxpayers working with IRS. Agencies will be able to identify themselves as contractors of the IRS collecting taxes. Private debt collectors will be expected to be courteous and respect taxpayers rights. 25

26 Efforts to Mitigate Scams IRS will send taxpayer and rep written notice that it s transferring their accounts. Agency will send separate letter to taxpayer and rep confirming transfer. Agency employees must follow Fair Debt Collection Practices Act. Visit IRS.gov, Tax Scams and Consumer Alerts page 26

27 Scams (cont.) - Payments Agencies won t ask for payment on prepaid debit card. Electronic payment options are on IRS.gov, Pay Your Tax Bill. Checks payable to U.S. Treasury and sent directly to IRS, not private collection agency. 27

28 More Information Percentage of amount collected for program to hire/train IRS collection personnel Revenue collected will be in addition to revenue coming in through IRS operations Search "private debt collection on IRS.gov 28

29 Collection User Fees 29

30 Collection Program User Fees User fees General information Proposed 2017 user fee changes Installment Agreements (payment plans) Offers in Compromise 30

31 Installment Agreement Fees IA User Fee Category Fee as of Jan Low Income taxpayers $43 Manual application without direct $225 debit payments Online application without direct $149 debit Manual application with direct $107 debit Online application with direct debit $31 Restructured/Reinstated IA $89 Restructured/Reinstated IA Low Income (new fee) $43 31

32 Offer in Compromise Fee Current fee is $186 Proposed new fee was $300 Update On hold, fee remains $186 Next review

33 Online Payment Agreement OIC Pre-Qualifier Tool OPA is lowest cost/most convenient way to establish an IA Using direct debit payments further reduces costs Offer program is costly for taxpayers and IRS OIC Pre-Qualifier Tool helps determine when an offer is appropriate 33

34 Payment Options: Pay Online, Installment Plans and More

35 Payment Agreements

36 Installment Agreement Payment Options Direct debit agreement Automatic bank withdrawals Regular agreement Check by mail, Direct Pay or other means

37 OPA for Individuals Any type of tax owed Balance $50,000 $25,001 $50,000 payments must be direct debit All required returns filed Minimum payment 1/72 of balance

38 Finding OPA on IRS.gov

39 OPA Landing Page

40 OPA Landing Page

41 OPA Landing Page

42 Identity Verification for Individuals

43 Login Options

44 Step 1 Your Balance Due

45 Step 2 Available Payment Plans

46 Monthly Payment Plan As of Jan 1, 2017, fee for OPA with Direct Debit payments is $31. Payroll deduction is no longer a payment option in OPA.

47 Direct Debit

48 Direct Debit

49 Step 3 Contact Information

50 Step 4 Confirm Payment Direct Debit As of Jan. 1, 2017, the fee for OPA with direct debit payments is $31. OPA with direct debit is the lowest fee option.

51 Terms and Conditions

52 Direct Debit Payment Agreement Confirmed

53 OPA Benefits Faster, cheaper, easier Payment terms from 10-days to 72 months Options for method of payment Immediate confirmation/approval No direct contact all online

54 THANK YOU!!! Anita Douglas