Electronic Payment Options

Taxpayers Can Now Enroll and Pay All Federal Taxes Through a Secure Website www.eftps.gov

Up until now, the Electronic Federal Tax Payment System, (EFTPS), has been a service that businesses and individuals can use to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone or personal computer (PC) software. Now taxpayers can pay via the Internet.

If you are not a current user of EFTPS please visit; www.eftps.gov for information on enrollment, or call 1-800-945-8400 or 1-800-555-4477. Once enrolled it takes 2-4 weeks to validate the information. Enroll today and start using the benefits of EFTPS in the near future.

Why Pay Taxes?: The Truth About Frivolous Tax Arguments

Why pay taxes? "The Truth About Frivolous Tax Arguments" responds to some of the more common frivolous "legal" arguments made by individuals and groups who oppose compliance with the federal tax laws. These arguments are grouped under six general categories, with variations within each category. Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. A final section explains the penalties that the courts may impose on those who pursue tax cases on frivolous grounds.

Form 1065 e-file Program - Should You Be Filing Your Partnership Return Electronically?

Did you know that you could be electronically filing your Form 1065, U.S. Return of Partnership Income? In fact you might even be impacted by a Congressional Mandate that requires you to e-file your partnership return(s) including related forms and schedules.

Whether you choose to e-file your partnership return or are subject to the requirement, help is just a quick click away by visiting a listing of Approved IRS e-file for Business Providers. For more information on the requirement as well as the waiver process, click here .

Foreign Investment Real Property Tax Act (FIRPTA)
The FIRPTA information is being provided as a reminder for withholding tax requirements under IRC Section 1445 on "Dispositions of United States real property interests" by a foreign person or entity.

Reminder to U.S. Owners of a Foreign Trust
The Internal Revenue Service (IRS) would like to remind all U.S. Owners, U.S. Agents, and Preparers of the filing requirements applicable to Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (Under section 6048(b)).

Summary of Alternatives to the Traditional Appeals Procedure
Since the early 1990s, the IRS has recognized the value of closing cases before they get into court. So, it has instituted several settlement initiatives as alternatives to the traditional Appeals Office conference. These administrative initiatives have included early referral of certain cases and mediation or alternative dispute resolution of other cases. Unfortunately, these initiatives generally have been established in conjunction with the coordinated examination program (often referred to as large case) audits.

Withholding tables Find withholding tables and more. 

 IRS Continues to Receive Returns Incorrectly Reporting and Paying Alternative Minimum Tax

Top Errors for Paid Preparers on Paper Return Submissions
The top errors for paid preparers on paper return submissions this filing season include not claiming the rate reduction credit when it applies, as well as claiming the credit incorrectly. Other top errors relate to SSN or Individual Taxpayer Identification Numbers and to names. The numbers or names for taxpayers and for dependents are illegible, incorrect or do not match IRS or SSA records and consequently the exemption or credit is disallowed. Other top errors relate to incorrectly figuring Earned Income Credit or Child Tax Credit.

Low-Income Taxpayer Clinics
The Low Income Taxpayer Clinics (LITC) Program provides grants to organizations that provide assistance to low-income taxpayers in controversies with the Internal Revenue Service (IRS) and/or informs individuals for whom English is a second language of their tax rights and responsibilities. Under this program, the IRS is authorized to award qualifying organizations matching grants of up to $100,000 per year to develop, expand or continue low-income taxpayer clinics. The   2004 application package for the Low Income Taxpayer Clinics (LITC) grant program is available for reference.