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Information Reporting Program Advisory Committee (IRPAC)

Washington Alert – IRPAC report on TINs; e-file Providers must answer the annual self-certification questions; U.S. & San Marino sign IGA; revised Publication 4557, Safeguarding Taxpayer Data

Washington Alert – IRPAC report on TINs; e-file Providers must answer the annual self-certification questions; U.S. & San Marino sign IGA; revised Publication 4557, Safeguarding Taxpayer Data

Issues revolving around taxpayer identification numbers (TINs) are addressed in several recommendations appearing in the annual report of the Information Reporting Program Advisory Committee (IRPAC). (IR 2015-121) As stated in its report, the purpose of IRPAC “is to identify, and make specific recommendations for, areas of the information reporting program which can be improved by […]

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IRS pilot program to probe authenticity of W-2s filed with Form 1040

IRS pilot program to probe authenticity of W-2s filed with Form 1040

During an October 1 payroll industry conference call, an IRS spokesman revealed that the agency will be conducting a W-2 Verification pilot program during the upcoming 2015 tax return filing season.Scott Mezistrano, IRS Industry Stakeholder Engagement and Strategy, presented an overview of the program, noting that IRS is always looking for ways to combat identity […]

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CCA clarifies information reporting requirements for court clerks in variety of situations

CCA clarifies information reporting requirements for court clerks in variety of situations

Chief Counsel Advice 201533012 In Chief Counsel Advice (CCA), IRS has determined that a court clerk is not required to issue a Form 1099 when the clerk either sends a debtor’s garnished funds to a creditor’s attorney or refunds over-deposited funds to a client’s attorney at the end of a case. The CCA also concluded […]

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Advisory group criticizes IRS plan to limit refunds involving foreign person/FATCA withholding

Advisory group criticizes IRS plan to limit refunds involving foreign person/FATCA withholding

IRS’s Information Reporting Program Advisory Committee (IRPAC) has sent a letter to IRS Commissioner John Koskinen in which it finds fault with, and suggests improvements to, Notice 2015-10. That Notice provided that IRS will be issuing regs, effective for amounts withheld with respect to the 2015 calendar year and thereafter, that limit certain refunds available […]

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IRPAC’s annual report makes multiple info reporting recommendations

IRPAC’s annual report makes multiple info reporting recommendations

IR 2014-103 The Information Reporting Program Advisory Committee (IRPAC), a federal advisory committee that provides an organized public forum for discussion of information reporting issues, has issued its annual report for 2014. The report includes numerous recommendations to IRS on new and continuing tax administration issues, many of which would simplify reporting burdens for taxpayers. […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney