PA chasing taxes due via preparer

[Gene V]

I don't disagree with most of the post, however I wonder what a proper and lawful
request is?


A practitioner must, on a proper and lawful request by a duly authorized officer or employee of the Internal Revenue Service

[BHoffman]

I understand "proper and lawful request" to be either a subpoena or summons, or at least something in writing. Is a phone call from a State employee a "proper and lawful request"? I doubt it.

[kpangelinan]

I don't disagree with most of the post, however I wonder what a proper and lawful
request is?

A practitioner must, on a proper and lawful request by a duly authorized officer or employee of the Internal Revenue Service

I understand "proper and lawful request" to be either a subpoena or summons, or at least something in writing. Is a phone call from a State employee a "proper and lawful request"? I doubt it.

This is a good point, however, I believe that the IRS (via Cir 230) can have it mean whatever they want it to mean, that being said, if someone really wants to push the issue, they'd just issue a summons.

If someone really wants to find out, just refuse to give them the paperwork and repost on this thread what really happened. If no-one reposts, I'll just keep doing what's been working for me the past decade or so.

[BP.]

If someone really wants to find out, just refuse to give them the paperwork and repost on this thread what really happened.

In this context, is a request for paperwork different from an attempt to collect a debt (past due tax?)

[kpangelinan]

In this context, is a request for paperwork different from an attempt to collect a debt (past due tax?)

Another good point.....I think it would be the same.

[erchess]

Interesting Thread

I had a call back in late December from an IRS agent. I feel pretty sure he was an IRS Agent even though it was after 9 pm my time because he certainly knew everything that was going on with a client for whom I had POA. Still it would have been wise for me to ask for a confirmation fax. Live and learn.

[Rlmea]

Caller ID

Just curious, how the calls from the state come through on caller ID. Lately, (the last 3 weeks), I've had an excessive amount of calls listed as "Unavailable" usually from toll-free numbers. I rarely answer these, because when I do they are usually "robocall "solicitations. I am on the "do not call list" for whatever good that does.

rlmea

[kpangelinan]

Just curious, how the calls from the state come through on caller ID. Lately, (the last 3 weeks), I've had an excessive amount of calls listed as "Unavailable" usually from toll-free numbers. I rarely answer these, because when I do they are usually "robocall "solicitations. I am on the "do not call list" for whatever good that does.

rlmea

Maine says "Govt" and a local number appears.

[Peachie]

I know it can be trying to

Just curious, how the calls from the state come through on caller ID. Lately, (the last 3 weeks), I've had an excessive amount of calls listed as "Unavailable" usually from toll-free numbers. I rarely answer these, because when I do they are usually "robocall "solicitations. I am on the "do not call list" for whatever good that does.

rlmea

answer "Unavailable" or Out of Area calls, but I do any way and here's why. I started thinking one day if something happened to me because my phone didn't work (or it coud be one of my loved ones), and I had to borrow someone's phone and the number didn't reveal the caller, and no one answered because the number's not recognizable could result in a very bad end in these difficult times. I have had two friends describe exactly what I'm saying. I'd rather answer the phone than be sorry I couldn't help someone that needed me, or someone wasn't able to help me because they didn't recognize the number and chose to ignore it. We don't always have access to our phones with identifiable numbers. Just a thought.

Peachie

[taxmandan]

I hate to break the news to you, but tax preparers are agents of the government. Circular 230, which now applies to all practitioners says on page 15 under Section 10.20:



There is no requirement that IRS (or a State agency) first obtain a court order for this request. Our duty is to give the government information that is requested, unless we believe attorney client privilege is at issue (which tax preparation does not fall under).

If I were an IRS agent asking this information from you, and you gave me the "get a court order" response, I'd tell the PTIN guys to suspend your license for failing to follow Circular 230, Section 10:20.

Since when does Circ 230 apply for state tax authorities? It concerns federal tax issues and as far as everything I learned at NTPI a "proper and lawful request by a duly authorized officer or employee of the Internal Revenue Service" involves a summons. A verbal request for information isn't "proper', documentation is everything in this business.

A request from the tax authorities can be challenged in court by the taxpayer. If you disclose without summons or a POA in place, you are denying the taxpayer due process to quash the request in court. You will be violating the taxpayers' rights and subject to serious legal trouble. Keep your E&O insurance current. I'll stick to the education I got from the legal beagles at NTPI and insist on a summons.

I doubt that a Rev Agent can tell OPR to suspend a PTIN. They can forward a complaint of misconduct and that would be litigated under due process as a Circ 230 practitioner if OPR deems it an offense worth pursuing.

[BOB W]

Caller ID ???? Can't that be controlled by the caller? I usually don't rely on it to be fact. Maybe I am wrong......................