February 2016
The Non-Filer – A Case that Never Ends Well
In my short career as an Internal Revenue Service Revenue Agent, an issue I usually liked working was a non-filer case. Generally, IRS is only interested in the past six years of returns. IRM 4.19.17.1 provides details on how IRS deals with non-filers. “The Non-Filer program, also known as SFR (Substitute for Return), and its automated version, Automated Substitute For Return (ASFR) were developed to contact taxpayers who have not filed tax returns voluntarily and for whom income information is available to substantiate a significant income tax liability. IRC § 6212 authorizes the Service to send a notice of deficiency when a taxpayer appears to have a filing requirement but does not comply by voluntarily filing a tax return.”
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Iowa Court Denies Private Condemnation of Right of Way
Gifted Assets and Divorce: Nothing is Certain
Iowa Has Extended Filing Deadline for Farmers, But No Coupling Yet
It is looking much more promising that the Iowa Legislature will eventually decide to retroactively integrate federal tax extenders from the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) into Iowa law for the 2015 tax year. Farmers have been offered an extension while we wait to see if a coupling bill emerges from the Legislature. If it does, it looks like Governor Branstad will sign the bill. Late on February 27, the Iowa Department of Revenue announced that, at the direction of Governor Branstad, it was delaying the deadline for farmers to file and pay their individual 2015 tax returns. The Department has announced that the deadline to pay these taxes, without being subject to an underpayment of estimated taxes payment, is now April 30, as opposed to March 1. Since April 30 is a Saturday, the Iowa Department of Revenue has confirmed that this means an actual deadline of May 2. The Department has also confirmed that this extension only applies to farmers' 1040 returns. It does not apply to entity returns.
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Iowa Court of Appeals Allows Pipeline Crop Damages Claim to Continue
Sixth Circuit Finds it Has Jurisdiction to Decide Validity of Clean Water Rule
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What is IRS Doing on Identity Theft? A Lot Actually
IRS Vision of the Future: Five Years From Now There Could Be a Whole New IRS…But Don’t Hold Your Breath
We in the United States have grown accustomed to “instant gratification.” When we have an issue with our credit card statements or a bank statement, it is easy to pick up the phone and get answers or a resolution. We return things to the department stores and get instant refunds. Our cell phone is our connection with the world and many young people will never have the experience of using a pay phone. So when we have to deal with the Internal Revenue Service (IRS), and “service” is not what we receive on a timely basis, this frustrates us to no end. That coupled with the IRS’s reputation as a “bad” government agency doesn’t help.
The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.