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Information Reporting By Passport Applicants

The IRS has issued new proposed regulations describing the information which must be included with U.S. passport applications. (The IRS at the same time withdrew the 1992 proposed rules.) Under the rules, anyone who applies for a U.S. passport, a passport renewal or a green card (permanent resident status) must include tax information with the application. Passport and permanent resident applicants must provide a taxpayer identification number (TIN), if they have one. Passport applicants also must provide:

  1. the applicant's full name and any previous name;
  2. address of regular or principal place of residence within the country of residence and, if different, mailing address;
  3. taxpayer identifying number (TIN); and
  4. date of birth.

The required information must be submitted with the passport application, regardless of where the applicant resides at the time it is submitted. Any applicant who fails to provide this information would be subject to a $500 penalty. The rules will become effective upon finalization.

Click here for a copy of the proposed regulations.


IRS and Justice Department Crack Down On Identity Theft

The IRS and the U.S. Justice Department have undertaken a "massive national sweep" cracking down on suspected identity theft perpetrators as part of a stepped-up effort against refund fraud and identity theft. The nationwide effort targeted 105 people in 23 states. The coast-to-coast effort took place over the last week and included indictments, arrests and the execution of search warrants involving the potential theft of thousands of identities and taxpayer refunds. In all, 939 criminal charges are included in the 69 indictments and informations related to identity theft. (An "Information" is a document used to charge someone with a criminal violation.)

In addition, IRS auditors and investigators conducted extensive compliance visits to money service businesses in nine locations across the country in the past week. The approximately 150 visits occurred to help ensure these check-cashing facilities are not facilitating these illegal activities. The visits occurred in nine high-risk places identified by the IRS covering areas in and surrounding Atlanta, Birmingham, Ala., Chicago, Los Angeles, Miami, New York, Phoenix, Tampa and Washington, D.C. In addition, the IRS has more than 250 check-cashing operations under audit across the country and will be looking for indicators of identity theft as part of the exam effort.

The IRS also has stepped up its internal reviews to spot false tax returns before tax refunds are issued as well as working to help victims of the identity theft refund schemes.

A map of the locations and additional details on the actions are available on IRS.gov, the IRS Civil and Criminal Actions page and at the Department of Justice Tax Division page http://www.justice.gov/tax/taxpress2012.htm has the most recent information.

IRS Special Identity Theft Protection Unit

If you have a client who believes they are at risk of identity theft due to lost or stolen personal information, you should contact the IRS immediately so the agency can take action to secure the client's tax account. The phone number for the IRS Identity Protection Specialized Unit is 800-908-4490. The taxpayer will need to complete the IRS Identity Theft Affidavit, Form 14039. For more information, see the IRS Identity Theft Protection page on the IRS website.

IRS News Archives

  • IRS Makes Changes To Streamlined Installment Agreement Program
  • The IRS has issued a memorandum to Collection Field function employees to implement More..
  • IRS Updates Household Employee Withholding Table
  • he IRS has updated the wage withholding table for household employees for January and More..
  • How To Report 1099-K Income For 2011
  • The IRS has advised that for tax year 2011, recipients of the Form 1099-K, Merchant Card More..
  • IRS No Longer Accepting Hand-Delivered Returns From Preparers
  • At advisory meetings and in a formal announcement, the IRS has said it will no longer More..
  • Final Regulations On Exclusion Of Damages Issued
  • The IRS has finalized regulations on the exclusion of damages received for personal More..
  • IRS Notice 2012-12
  • Notice 2012-12 advises taxpayers that mandatory restitution payments awarded under 18 More..
  • Revenue Ruling 2012-7: Applicable Federal Rates
  • Revenue Ruling 2012-07 provides various prescribed rates for federal income tax purposes More..
  • REG-120282-10 & TD 9572
  • REG-120282-10; Dividend Equivalents from Sources Within the United States; Notice of More..
  • IRS Return Preparer Office Gives Outlook For 2012
  • In an upbeat statement on the IRS's Return Preparer Office Facebook page, Director More..
  • Guidance On Disclosures Required To Avoid Understatement and Preparer Penalties
  • The IRS has updated its revenue procedure that identifies the type of disclosures More..
  • IRS Notice 2012-11
  • IRS Notice 2012-11 provides transitional relief from information reporting requirements More..
  • TD 9571; Temporary regulations & REG-113903-10
  • Allocation and Apportionment of Interest Expense. TD 9571 may be viewed on the Federal More..
  • IRS E-File System Accepting Business Returns
  • The IRS has announced that its electronic filing system is now accepting business tax More..
  • National Taxpayer Advocate Says IRS Not Adequately Funded
  • National Taxpayer Advocate Nina E. Olson has released her annual report to Congress More..
  • IRS Fact Sheet 2012-8
  • Taxpayer Guide to Identity Theft More..
  • IRS Fact Sheet 2012-7
  • Protect Yourself from Identity Theft More..
  • N-2012-10: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
  • Notice 2012-10, which provides guidance as to the corporate bond weighted average interest More..
  • IRS Addresses Enrolled Agent Renewal Delays
  • The IRS put out the following information on its progress in renewing Enrolled Agents More..
  • Abuse And Financial Control Added To Innocent Spouse Relief Factors Under New IRS Guidelines
  • A proposed new revenue procedure released by the IRS on January 5th contains new More..
  • 2011 Filing Deadline Falls On April 17, Other Special Filing Season Changes
  • Taxpayers across the nation will have until Tuesday, April 17, 2012, to file their 2011 More..
  • Additional Tax Due On Form 940 FUTA Return For 'Credit Reduction States'
  • Employers in some states must pay an additional tax when submitting their 2011 tax year More..
  • Enrolled Agent Exam Fee Increased
  • The IRS has increased the fee to take the Special Enrollment Examination to become an More..
  • Taxpayers who have had issues with an already-filed federal income tax return needed for one-hour research study
  • Westat is looking for taxpayers who have experienced issues regarding an already-filed More..
  • Many Employers Must Now Report Health Insurance Costs On Employee W-2s
  • The IRS has issued further guidance on the requirement that employers report the More..
  • IRS Releases New Reg Package For Capitalization Of Tangible Assets, Withdraws 2008 Rules
  • The IRS has released proposed and temporary regulations on when taxpayers must More..
  • Payroll Tax Cut Extension Clears Congress, Ready For President's Signature
  • The House of Representatives ended the standoff and cleared the Senate's two-month More..
  • IRS Notice 2012-05 and Revenue Procedure 2012-14
  • Notice 2012-05, provides a safe harbor reporting method that an eligible real estate More..
  • IRS Notice 2012-06
  • Notice 2012-06 extends and expands the transition relief provided under Rev. Rul. 2011-1 More..
  • IRS Draft From 1065X
  • The IRS has released a draft of Form 1065X, Amended Return or Administrative Adjustment More..
  • Senate Approves Two-Month Payroll Tax Cut Extension, House Insists On Conference
  • The yearly tax brinksmanship played by Congress is on, with the two Houses currently in a More..
  • EIC Due Diligence Final Rules Make Few Changes
  • The IRS has finalized the Earned Income Credit (EIC) due diligence penalty regulations More..
  • Filing Deadlines Extended For Some Tax-Exempt Organizations
  • Tax-exempt organizations with January and February filing due dates will have until More..
  • IRS To Release New Foreign Asset Reporting Form
  • The IRS will soon release a new information reporting form that taxpayers will use starting More..
  • IRA Owners Get Temporary Relief From 'Extension Of Credit' Ban
  • The IRS has announced that it will temporarily not enforce the prohibited transactions ban More..
  • IRS Announces 2012 Standard Mileage Rates
  • The 2012 standard mileage rate for computing the deductible costs of business automobile More..
  • IRS Real-Time Tax System Proposal Gets Initial Nod At Public Meeting
  • The IRS held a public meeting December 8th on Commissioner Shulman's More..
  • Early Release --2012 Percentage Method Tables For Income Tax Withholding
  • The IRS has released Notice 1036, the Early Release Copies of the 2012 Percentage More..
  • Victims Of Criminal Ponzi Schemes Can Claim Theft Loss Even If Lead Figure Dies Before Criminal Charges Are Brought
  • Rev. Proc. 2011-58, which modifies Rev. Proc. 2009-20, 2009-1 C.B. 749, which More..
  • Long-Awaited Regulations On LLC Member Material Participation Released By IRS
  • The IRS has issued proposed regulations revising its approach to testing material More..
  • Supercommittee's Failure Requires Deep Spending Cuts, Leaving Popular Tax Provisions In Limbo
  • The Congressional supercommittee formed to reduce the deficit under this 11-23-11 More..
  • President Signs 3% Withholding Repeal, Veterans Credit Bill
  • President Obama has signed into law H.R. 674, the bill to repeal the 3% 11-21-11 More...
  • Identity Theft Pins To Be Issued By IRS In December, IRS Recommends That Practitioners Require Taxpayer Ids
  • The IRS will be sending letters to all known IRS identity theft victims in 11-18-11 More...
  • Congress Repeals 3% Withholding For Government Contractors
  • Congress has passed and sent to the President H.R. 674, a bill that repeals 11-17-11 More...
  • IRSAC 2011 Annual Report Says IRS Should Coordinate PTIN Compliance With E-File, Cautions On Practitioner Discipline
  • The Internal Revenue Service Advisory Council (IRSAC) has issued its 11-16-11 More...
  • E-File To Remain Available To Disaster Victims Through
  • In Rev. Rul. 2011-29, the IRS has ruled that an employer who is required 11-9-11 More..
  • EITC Due Diligence Penalty Increased To $500
  • President Obama has signed into law a trade bill which increases the 10-24-11 More...
  • 2012 Inflation Adjustments Increase Tax Benefits
  • The IRS has announced inflation adjustments for 2012 which increase the 10-20-11 More...
  • Prepare Now For New E-File Rules
  • If you do not have an Electronic Filing Identification Number (EFIN), you 10-12-11 More...
  • Estates Must File Return To Pass Along Unused Exclusion
  • The IRS has issued proposed regulations that require paid tax return 10-6-11 More...
  • E-File To Remain Available To Disaster Victims Through Oct. 31
  • E-file, which will close for all other taxpayers following the October 17 10-5-11 More...
  • Estates Must File Return To Pass Along Unused Exclusion
  • Estates of married individuals dying after 2010 must file an estate tax return 10-3-11 More...
  • IRS Reinstates High-Low Method Of Travel Expense Substantiation, Sets 2011-2012 Per Diem Rates
  • In July, the IRS announced the end of the high-low method for substantiating 9-30-11 More...
  • IRS News & Updates
  • ATTN: Software Developers, Return Transmitters and Authorized IRS e-file 9-29-11 More...
  • Obama Sends Proposals For Millionaires' Tax, IRS Enforcement Funds To Deficit Reduction Super Committee
  • President Obama has sent a far-reaching deficit reduction proposal to 9-21-11 More...
  • IRS Instructs Small Business Examiners On Requests For Accounting Software Files
  • The IRS has released guidelines for its examiners in the Small 9-15-11 More...
  • IRS Extends 2010 Estate Filing Deadlines
  • The IRS has extended the filing deadlines for large estates of people who 9-14-11 More...
  • President Proposes Tax Increases To Fund American Jobs Act
  • President Obama has released his proposals for funding the American 9-13-11 More...
  • Notice 2011-6: Implementation of Rules Governing Tax Return Preparers
  • This notice provides guidance regarding the implementation of new Treasury 9-12-11 More...
  • IRS Provides Tax Relief To Victims Of Hurricane Irene
  • The IRS has announced relief measures for individual and business 9-1-11 More...
  • Consequences Of Being Disbarred Or Suspended Under Circular 230 Described By IRS
  • The IRS Office of Professional Responsibility (OPR) has issued a list of 8-25-11 More...
  • Final Regulations Expand Services Considered Proof Of Delivery To IRS
  • The IRS has issued final regulations on how taxpayers can prove delivery 8-24-11 More...
  • Treasury Issues Proposed Rules On Health Insurance Tax Credit
  • The Treasury Department has issued proposed regulations implementing 8-12-11 More...
  • Obama Administration Faces New Fiscal Challenges, President Proposes Veterans Hiring Tax
  • With the landscape of the U.S.'s economic problems changing each 8-8-11 More...
  • IRS Posts New Version Of Circular 230
  • The IRS has posted on its website the new version of Circular 230, the 8-4-11 More...
  • Debt Deal Reached: No New Taxes, But Sharp Defense Cuts
  • Congress and the President reached an agreement on the debt ceiling 8-2-11 More...
  • IRS Requests Comments On Approval Process For Continuing Education Providers
  • The IRS has issued a Notice requesting public comments on the 7-18-11 More...
  • IRS Gives Truckers Three-Month Extension; Highway Use Tax Return Due Nov. 30
  • WASHINGTON – The Internal Revenue Service today advised truckers 7-15-11 More...
  • IRS Requests Comments On Preparer Competency Exam
  • The IRS has issued a Notice, reprinted below, requesting public comments 6-7-11 More...
  • IRS Relents And Increases Standard Mileage Rate For Last Half Of 2011
  • The IRS has increased the standard mileage rate for computing the 6-23-11 More...
  • IRS Electronic Advisory Group Pushes E-Filing Of Employment Tax Returns
  • The Electronic Tax Administration Advisory Committee (ETAAC) has 6-16-11 More...
  • Automatic Revocation Of Exemption List
  • The IRS has started publishing a list of organizations that have had their 6-10-11 More...
  • IRS Weeds Out Problem Preparers With New PTIN Database
  • The IRS has started cross-referencing its PTIN database with the Office 4-25-11 More...
  • Senate Approves Form 1099 Reporting Repeal, Clearing Bill For President's Signature
  • The Senate has approved the House-passed version of H.R. 4, a bill which 4-5-11 More...
  • Renewal To Begin June 1st For Enrolled Agents Whose Renewal Was Delayed
  • In October 2010, the IRS delayed the renewal period for enrolled agents 4-20-11 More...
  • IRS Finalizes Reduced Fees For Enrolled Agents
  • The IRS has issued final regulations reducing from $125 to $30 the 4-20-11 More...
  • Reinstatement Of Renewal Period For Enrolled Agents Whose Tax Identification Numbers End In 4, 5, Or 6
  • In Announcement 2010-81, 2010-45 I.R.B 638, the IRS delayed the renewal 4-19-11 More...
  • Form 1099 Repeal Bill Signed By The President April 14th
  • H.R. 4, the bill which repeals the expanded Form 1099 reporting and the reporting 4-15-11 More...
  • IRS Issues Important Information On E-File Requirement
  • The IRS has issued several guidance documents further explaining the 3-30-11 More....