2025 Tax Season Review and Legislative Update: Key Successes, Challenges, and Insights from the Taxpayer Advocate's 2024 Year-End Report
Paul La Monaca CPA, MST
Registration Begins 07:30 AM PT
Session Begins 08:00 AM PT
Session Concludes 1:00 PM PT
Session 1: 2025 Tax Season Review: Successes, Challenges and Legislative Actions
This course introduces Tax Professionals at all level of experience to an early update, review and summary of what happened during the 2025 filing season. Most importantly, the course will address any proposed and enacted Legislation of the 119th Congress including any movement on the expiring provisions of the Tax Cuts and Jobs Act. This session also summarizes the challenges and successes experienced by both the Tax Professional Community and the IRS during the 2025 Tax Season. The program also reviews the opportunities for properly completing tax returns that have been extended. The session will review and discuss some of the new tools provided by the IRS with their improved technologies and will review the level of service provided by the Taxpayer Services Department and the Account Management Area. The session will also address relevant IRS Notices, Revenue Rulings, Revenue Procedures and proposed and finalized Regulations.
Session 2: Taxpayer Advocate’s 2024 Year-End Report to Congress: Summary and Analysis
This course introduces Tax Professionals to §7803(c) of the Internal Revenue Code (IRC) and reviews the December 2024 year-end report mandated by Congress that is required to be presented by the National Taxpayer Advocate.
Review of the annual report:
- Includes a description of the 10 most serious problems encountered by taxpayers.
- Identifies the initiatives that the Office of the Taxpayer Advocate has taken on improving taxpayer services and IRS responsiveness.
- Contains an inventory of initiatives and recommendations to the IRS for which action has been taken and the result of such action.
- Contains an inventory of initiatives and recommendations to the IRS for which action remains to be completed and the period of time these items have been in the inventory.
- Contains an inventory of initiatives and recommendations to the IRS for which there has been no action, an explanation for lack of action, and the responsible official within the IRS.
- Contains recommendations for administrative action by the IRS, or Legislative action by Congress that will resolve taxpayer problems.
- Identifies areas of the tax law that impose “significant compliance burdens” on taxpayers or the IRS that Congress should address.
Session 1:
At the conclusion of the session, participants will have achieved a better working knowledge of the events that took place during the 2025 filing season from the view of both Tax Professionals and the IRS. In addition, participants will have learned about administrative announcements and updates as well as any legislative Congressional action thus far for 2025 especially related to the scheduled expiring provisions of the TCJA.
Session 2:
At the conclusion of this session, participants will have obtained a wealth of knowledge to better understand IRS operations and the role of the Congressionally mandated Office of the Taxpayer Advocate. The course will also illustrate the importance of the year-end report to the House Ways and Means Committee and the Senate Finance Committee as a protection of taxpayer rights in the administration of the Internal Revenue Code. Participants will have learned the “Objectives of the Taxpayer Advocate” for the prior fiscal year and how those activities have been carried out or are still outstanding at the time of the annual report to Congress, and who, in the IRS, is responsible for fulfilling those activities.
- Special Topics Course Disclaimer
Special Topics Disclaimer
- Special Topics materials and Special Topics presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
- Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
- Special Topics materials & presentations are fully protected under copyright law. Any attempt to copy for resale, distribution, or use other than personal use for tax preparation will be fully prosecuted of the law.
