The Protecting Americans from Tax Hikes Act of 2015 (PATH Act), made significant changes to the Individual Taxpayer Identification Number (ITIN) program. Notice 2016-48, just issued by IRS, provides information on how IRS will implement the changes. It also addresses the potential consequences to taxpayers who do not renew an ITIN when required. Finally, the noticeequests comments regarding the ITIN program and Certified Acceptance Agents (CAAs).
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