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June 2020

Balance Due Notice Mailings: Due Dates Extended to Help Taxpayers

Due to the COVID-19 pandemic, the IRS was unable to mail some previously printed balance due notices as a result of office closures. As IRS operations continue to reopen, these notices will be delivered to taxpayers in the next few weeks. Given the time it would take to reprogram IRS systems and generate updated notices, some of the notices taxpayers will receive have due dates that have already passed. However, each notice will include an insert confirming that the due dates printed on the notices have been extended.

Extended payment due dates:

The payment due dates printed on the notices have been extended, as described in the insert. The new payment due date will be either July 10 or July 15, 2020, depending upon the type of tax return and original due date. Taxpayers should be sure to read the insert included with the notice that explains the delay and provides the correct payment due dates.

For questions about balance due, recipients of the notice should visit the IRS website or call the number provided on their notice. However, phone lines remain extremely busy as the IRS resumes operations.

Notices that will include the insert:

  • CP11, Math Error on Return - Balance Due
  • CP14, Balance Due, No Math Error
  • CP15, Civil Penalty Notice
  • CP15B, Civil Penalty Notice for Trust Fund Recovery Penalty
  • CP15H, Shared Responsibility Payment Due
  • CP21A, Data Processing Adjustment Notice, Balance Due of
  • CP22A, Data Processing Adjustment Notice, Balance Due of
  • CP23, Estimated Tax Credits Discrepancy - We Changed Your Return to Match Your Credits or Payments Posted to Your Account - Balance Due
  • CP23T, Estimated Tax Discrepancy, Balance Due of $5 or More
  • CP47A, Tax Assessed - Notification of the Requested Credit Elect/Refund Being Applied to Section 965 Tax Liability
  • CP47B, Tax Assessed - Notification of a Credit Elect/Refund Being Applied to Section 965 Tax Liability
  • CP47C, Tax Assessed - Including Section 965 Tax Liability
  • CP51A, We've Calculated Your Income Tax For You - Balance Due
  • CP60, We Removed a payment Erroneously Applied to Your Account - Balance Due
  • CP94, Criminal Restitution Final Demand Notice
  • CP101, Math Error, Balance Due of $5 or More on Form 940
  • CP102, Math Error, Balance Due of $5 or More on Forms 941, 941SS, 943, 944, 944SS, 945
  • CP103, Math Error, Balance Due - Form CT-1
  • CP104, Math Error, Balance Due of $5 or More - Form 720
  • CP105, Math Error, Balance Due of $5 or More - Forms 11C, 2290, 706, 709, 730
  • CP107, Math Error, Balance Due of $5 or More - Form 1042
  • CP126, Math Error, Balance Due or Overpayment Less Than $1 on Forms 990PF, 4720, 5227
  • CP132, Math Error, Balance Due on Forms 990C, 990T, 1041, 1120, 8804
  • CP134B, Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due
  • CP141L, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late
  • CP161, No Math Error, Balance Due (Except Form 1065)
  • CP162, Untimely Filing Penalty - Partnership
  • CP165, Penalty Assessed for Dishonored Check
  • CP210, Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance
  • CP215, Civil Penalty - 500 and 600 Series
  • CP220, Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance
  • CP220J, Employer Shared Responsibility Payment (ESRP) 4980H Adjustment - Balance Due, Even Balance or Overpayment Notice
  • CP230, Combined Annual Wage Reporting - CAWR/DP Tax Adjustment Amended Return Filed
  • CP233J, 4980H Adjustment bal due, even bal or overpayment Notice (ESRP)
  • CP240, Combined Annual Wage Reporting - CAWR/DP Discrepancy Tax Adjustment
  • CP260, An Erroneous Payment Previously Applied to Your Account Has Been Reversed - Balance Due
  • CP283, Penalty Charged on Your Form 5500 - Late or Incomplete Form
  • CP711, Spanish Math Error - Balance Due - Error en la Planilla - Saldo Adeudado
  • CP714, Spanish Balance Due - No Math Error - Planilla Radicada - Saldo Adeudado
  • CP721A, Data Processing Adjustment Notice, Balance Due (Spanish) - Cambios a su Planilla - Saldo Adeudado
  • CP722A, Spanish Data Processing Adjustment Notice, Balance Due of $5 or more - Cambios a su Planilla - Saldo Adeudado
  • CP802, Spanish BMF Math Error, Balance Due of $5 or More on Forms 941PR, 943PR - Hemos Hecho Cambios a su Planilla Porque Creemos que hay un Error de Cálculo
  • CP834B, Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due (Spanish)
  • CP865, Spanish Penalty for Dishonored Check on Forms 94XPR FTD

https://taxpayeradvocate.irs.gov/news/nta-blog-mailbox


TXCPA Meets with the IRS Taxpayer First Act Office

In a call on June 2, Lisa Beard and Jim Clifford with the IRS Taxpayer First Act Office (TFAO) described their progress on implementation of the tax law to members of the TXCPA Federal Tax Policy Committee. 

 

The Taxpayer First Act of 2019 had 46 provisions; the TFAO is responsible for three of those provisions:

  • taxpayer experience/customer service,
  • employee training, and
  • modernization/reorganization to facilitate implementation of taxpayer first strategy (the data will define the structure).

 

The TFAO received over 1,000 comments letters and has met with over 100 stakeholder groups. They also conducted Hill briefings, met with Treasury and IRS leadership, and visited 25 IRS locations nationwide to form the foundation for change.

 

The call focused on the taxpayer experience in which the TFAO has defined six “big ideas” for a holistic approach:

  • proactive outreach and education geared towards taxpayers who want to be informed using readily understandable language,
  • full suite of digital self-service options:
    • fully functional taxpayer online account:
      • all aspects of a taxpayer’s account available online, and
      • taxpayers will be able to authorize a representative to access their online account if necessary.
    • online document exchange, and
    • online chat and call-back features.

(Implementation for individuals is moving faster than for businesses due to identity authentication issues and the need for some businesses to have multiple authorized users.)

  • seamless transitions:
    • integrated case management where the assistors can access and address all aspects of the taxpayer’s issues,
    • telephone, chat, email or videoconference readily available with one click,
    • instill a concierge mentality, enabling and empowering employees to stay engaged and find someone to answer the taxpayer’s question, and
    • if passed along, then new assistor is up to speed, removing the barrier of the taxpayer (tax professional) restating the whole issue to a new agent.
  • access for the “underserved population’’ such as taxpayers without internet access or other access limitations, taxpayers without bank accounts, overseas taxpayers, low income taxpayers, elderly, disabled, etc.,
  • coordinate with the professional community and recognize these ecosystems of partnerships to vet ideas; connect as a community with the IRS acting as a hub,
  • data management and analytics by utilizing the IRS’ existing data more strategically and empower the other five big ideas.

 

The TFAO made it clear that feedback from taxpayers and tax professionals is not a one-time part of this process; rather, there would be ongoing conversations with the interested parties. Their process will be that of listening, learning and then designing/implementing, which will lead to more listening, learning and adjusting as an ongoing process. They also agreed that a change in culture to being more willing to communicate was foundational. The training strategy is far along and soft skills have been an important area in training. They will continue to look for duplications, be taxpayer focused and strive to improve operational efficiency.

 

The timeline for the TFAO’s plan includes presentation to Congress in December with formal adoption one year after presentation. However, many ideas which have been developed in this process are currently being implemented.

 

As we receive more communication from the TFAO leadership, we will provide that information to the TXCPA membership.

 

https://www.thetaxadviser.com/issues/2020/jun/taxpayer-first-act-protection-information.html