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Tea Party

Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

NorCal Tea Party Patriots, (CA 6 3/22/2016) 117 AFTR 2d ¶ 2016-525 The Court of Appeals for the Sixth Circuit has denied IRS’s petition for a writ of mandamus that would have permitted IRS to deny access by a Tea Party group to information in IRS’s files about the names, addresses and taxpayer identification numbers […]

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Organization can’t restrain disclosure of withdrawn letter revoking exempt status

Organization can’t restrain disclosure of withdrawn letter revoking exempt status

Anonymous, (2015) 145 TC No. 10 The Tax Court has rejected an organization’s attempt to restrain IRS from disclosing a final adverse determination letter revoking its exempt status and an accompanying examination report. Although the letter was ultimately withdrawn, a second revocation letter was issued, and the organization’s exempt status was later reinstated on a […]

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Washington Alert – TIGTA finds health insurers generally compliant; GAO report on ACA; Webinar on General Employment Tax Issues; Lois Lerner escapes criminal prosecution

Washington Alert – TIGTA finds health insurers generally compliant; GAO report on ACA; Webinar on General Employment Tax Issues; Lois Lerner escapes criminal prosecution

A Treasury Inspector General for Tax Administration (TIGTA) audit released on Oct. 23 found that health insurers participating in the Affordable Care Act advance premium tax credit and/or cost-sharing reduction programs and receiving subsidy payments on behalf of taxpayers were generally tax compliant. (Audit Report No. 2016-13-001) According to the audit, the federal government paid […]

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No criminal prosecution in IRS Tea Party case

No criminal prosecution in IRS Tea Party case

WASHINGTON (Reuters) – The U.S. Justice Department said on Friday it had found no basis for a criminal prosecution over the Internal Revenue Service’s mishandling several years ago of requests for tax-exempt status by political groups aligned with the Tea Party. Closing a chapter on a controversy that shook the tax agency and led to the ouster […]

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Bits ’n Pieces – emails show IRS’s Lerner had choice words for conservatives

Bits ’n Pieces – emails show IRS’s Lerner had choice words for conservatives

Emails show IRS’s Lois Lerner had choice words for conservatives. By John D. McKinnon – The emails show Ms. Lerner denouncing the Supreme Court’s Citizens United decision – widely hailed by conservatives – as a death-knell of democracy; and bemoaning President Lincoln’s success in keeping the South in the Union. Link to The Wall Street […]

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Washington Alert – IRS Commissioner won’t resign; Court threatens IRS with contempt if documents are not produced; GAO Report critical of IRS oversight of individual shared responsibility and the premium tax credit

Washington Alert – IRS Commissioner won’t resign; Court threatens IRS with contempt if documents are not produced; GAO Report critical of IRS oversight of individual shared responsibility and the premium tax credit

IRS Commissioner John Koskinen used a July 29 visit to Capitol Hill to make clear that he has no intention of resigning despite calls from Republicans on the House Oversight and Government Reform Committee for his immediate departure. On July 27, 21 GOP members of the panel sent a letter to President Barack Obama requesting […]

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Washington Alert – IRS loses Collection staff per TIGTA; JCT Report onthe Financing of Surface Transportation Infrastructure; District Court status on FOIA case and Lois Lerner

Washington Alert – IRS loses Collection staff per TIGTA; JCT Report onthe Financing of Surface Transportation Infrastructure; District Court status on FOIA case and Lois Lerner

Due to ongoing budget cuts, since fiscal year 2010, IRS has lost 21% of its Automated Collection Service (ACS) contact representatives and 28% of its Field Collection revenue officers, according to a recent Treasury Inspector General for Tax Administration (TIGTA) audit. (Audit Report No. 2015-30-035) The audit stressed the importance of collection employees since their […]

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Washington Alert – IRS response to TIGTA on exempt applications; IRS reminder re Form 8300; Tax Policy Center on expanding EITC

Washington Alert – IRS response to TIGTA on exempt applications; IRS reminder re Form 8300; Tax Policy Center on expanding EITC

IRS has updated its response to a 2013 Treasury Inspector General for Tax Administration (TIGTA) report that was critical of IRS’s process for approving exemption applications for Code Sec. 501(c)(4) (social welfare) groups. The update provides that, as of May 22, IRS has cleared 96% of its backlog of potentially political Code Sec. 501(c)(4) cases, […]

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TIGTA Says IRS Improved Its Handling Of “Political” Exempt Org Applications

TIGTA Says IRS Improved Its Handling Of “Political” Exempt Org Applications

A new Treasury Inspector General for Tax Administration (TIGTA) audit completed in March but not released until now has found that IRS made significant progress addressing earlier, serious concerns about how it identified and processed applications for tax-exempt status.It found that IRS no longer targeted organizations applying for tax-exempt status based on their names or […]

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Tax-exempts reminded to file or risk losing exemption; warned not to include Social Security Number

Tax-exempts reminded to file or risk losing exemption; warned not to include Social Security Number

IR 2015-78   In an Information Release, IRS has reminded tax-exempt organizations to file From 990 (Return of Organization Exempt From Income Tax) by May 15, 2015, or risk having their federal tax-exempt status revoked. IRS also cautioned these groups not to include Social Security numbers (SSNs) or other unneeded personal information on their Form […]

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U.S. declines to prosecute IRS official for congressional contempt

U.S. declines to prosecute IRS official for congressional contempt

WASHINGTON (Reuters) – The U.S. Justice Department will not seek criminal congressional contempt charges against former IRS official Lois Lerner, a key figure in a scandal over the handling of tax-exempt conservative political groups, according to a letter to House Speaker John Boehner that was released on Wednesday. The House of Representatives voted last year […]

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U.S. investigators recover 32,744 emails in IRS targeting probe

U.S. investigators recover 32,744 emails in IRS targeting probe

WASHINGTON (Reuters) – The discovery of a trove of thousands of emails reinvigorated a long-running inquiry by U.S. House of Representatives Republicans into the Internal Revenue Service’s handling of tax-exempt conservative political groups. U.S. officials told lawmakers late on Thursday that investigators had found 32,774 emails linked to former IRS official Lois Lerner, a key […]

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Court Dismisses Challenge to Church Reporting Exemption

Court Dismisses Challenge to Church Reporting Exemption

Freedom from Religion Foundation and Triangle FFRF v. Koskinen, (DC WI 12/17/2014) 114 AFTR 2d ¶ 2014-5548 A district court has dismissed a challenge by tax-exempt organizations to the exemption from reporting requirements for churches. The court determined that they lacked standing to sue because they never sought an exemption. Background. Under Code Sec. 6033(a)(1), most […]

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House Probe Faults IRS Officials for Targeting Conservatives

House Probe Faults IRS Officials for Targeting Conservatives

WASHINGTON (Reuters) – House Republican investigators fault top Internal Revenue Service officials for mistreating conservative organizations who sought tax-exempt status, but have found no connection to the White House, according to an interim report released on Tuesday. The report from the House Oversight and Government Reform Committee came after investigators went through 1.3 million pages of […]

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U.S. Senate investigators split on party lines over IRS scandal

U.S. Senate investigators split on party lines over IRS scandal

WASHINGTON (Reuters) – Democratic Senate investigators criticized a watchdog for the U.S. Internal Revenue Service on Friday for “inaccurately and unfairly” damaging public confidence in the tax agency’s political impartiality. Republican investigators disagreed, defending the job done by the Treasury Inspector General for Tax Administration (TIGTA) last year in reviewing the IRS’ handling of tax-exemption […]

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Senate Subcommittee’s report reflects split view on IRS’s targeting of exempt organizations

Senate Subcommittee’s report reflects split view on IRS’s targeting of exempt organizations

Click here for the Senate PSI Report “IRS and TIGTA Management Failures Related to 501(C)(4) Applicants Engaged In Campaign Activity” (Sept. 5, 2014). Click here for a letter from Treasury Inspector General Russell George (June 6, 2014). The Senate Permanent Subcommittee on Investigations (PSI) has released a 224-page report summarizing the Subcommittee’s bipartisan investigation into […]

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Revised regs allow IRS to adopt streamlined exempt org application process

Revised regs allow IRS to adopt streamlined exempt org application process

T.D. 9674, 07/01/2014; Reg. § 1.501(a)-1, Reg. § 1.1.501(a)-1T, Reg. § 1.501(c)(3)-1 , Reg. § 1.501(c)(3)-1T, Reg. § 1.508-1, Reg. § 1.508-1T ; Preamble to Prop Reg07/01/2014; Prop Reg § 1.501(a)-1, Prop Reg § 1.501(c)(3)-1 , Prop Reg § 1.508-1 IRS has issued temporary regs, the text of which serves as the text of contemporaneously […]

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Another lawsuit challenging IRS’s exempt org application process allowed to proceed

Another lawsuit challenging IRS’s exempt org application process allowed to proceed

Z Street, Inc. v. Koskinen, (DC Dist Col 5/27/2014) 113 AFTR 2d ¶2014-855. A district court has denied IRS’s motion to dismiss the complaint of a non-profit corporation alleging that applications for exempt status under Code Sec. 501(c)(3) of organizations whose activities relate to Israel, and whose positions with respect to Israel contradict those of […]

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Missing IRS emails not relevant to investigation – Lerner attorney

Missing IRS emails not relevant to investigation – Lerner attorney

WASHINGTON (Reuters) – U.S. House Oversight Committee Chairman Darrell Issa said on Sunday a former Internal Revenue Service official’s missing emails probably will never be recovered, but the woman’s lawyer said the emails are irrelevant to an investigation of how the tax agency treated conservative groups. Issa did not say he thought Lois Lerner, formerly […]

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IRS issues form, instructions and revenue procedure for simplified exempt org applications

IRS issues form, instructions and revenue procedure for simplified exempt org applications

Rev Proc 2014-40, 2014-30 IRB; IR 2014-77 Click here for 2014 Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code and click here for the interactive guide.   Click here for the 2014 Instructions for Form 1023-EZ. IRS has released Form 1023-EZ (Streamlined Application for Recognition of Exemption […]

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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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