TAXPAYER FIRST ACT OF 2019
October 15, 2019 - Douglas Myser
Taxpayer first act of 2019. This legislation was signed into law on July 1, 2019. The focus of the bill is to enact changes in the IRS's organizational structure which includes customer service, enforcement procedures, management of information technology, and improving interactions with taxpayers. By September 2020, the IRS is required to draft new organizational plans for the agency with a major focus on the internal structure of the agency. The plan is to include how to implement the changes, and reaching out to the tax professional community for input. Some of the changes have already gone into effect as of the date of the enactment of the act, some were effective 45 days after the date of the enactment of the act. Other changes are to be built into the new organizational plan for the agency and are applicable by December 31, 2020. Taxpayer first act of 2019.
The Act requires that the administrative case file referred to the IRS Independent Office of Appeals be made available to eligible individual and small business taxpayers. Eligible taxpayers are those that, for the tax year to which the dispute relates, are individuals with adjusted gross income not exceeding $400,000 and entities with gross receipts not exceeding $5 million for the tax year. Taxpayers with incomes below 250% of the Federal poverty level are not required to submit the application fee and initial payment when proposing an Offer in Compromise to the IRS.
If equitable relief is denied by the IRS, the taxpayer can petition the tax court to review documentation. To reduce conflicts in the court decisions, the FTA clarifies IRC Section 6015 so that equitable relief cases are not limited to administrative review. The court should be able to take a fresh look at the documentation without taking into account any previous decisions. This will allow the Tax Court to review previous evidence and consider newly discovered evidence.
If you tried to submit Tax Relief to the IRS on your own, your not alone. The majority of taxpayer's who try procedures are denied by the IRS for procedural and other mistakes. Often, they simply don't qualify. If you truly want to look at Tax Resolution options like the IRS Fresh Start Program, then your best bet is to get a Tax Professional. Federal Tax Resolution is a 36 year old Tax Resolution Company that is a leader in its industry, and is the Fourth Oldest Tax Resolution Services firm in America.