Today I called the Practitioner Priority Line to use the first time abatement procedure to remove a Form 1040 late payment penalty. I was told that tax pros could no longer do this. At this time, the Taxpayer has to write a letter and mail it to the Service Center. Has anyone else encountered this?
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yes indeed
I would contemplate calling them back. I called once with the taxpayer in front of me and asked for the abatement; successful. The agent told me I didn't need to have the TP client present if I was the third party designee. Then I called for another client a week later (without th client present) and the agent told me I needed a POA or the client present!Originally posted by Kram BergGold View Post
Always consistent is the IRS. Yet another time I called the agent went through the motions of checking the filing history (client was timely in the previous 3 years) so the abatement was granted.
Sometimes they will ask you to write a letter if the penalty is beyond their authorized limit (I recall the agent told me beyond $1,000).
A heads up to all, the IRS may abate a FTF penalty on an older late filed return if the client had timely filed the previous three or more years. Recently I had a non filer file 10 years. The agent (ACS actually) said if he had filed his 99, 01 and 02 timely she would have removed the FTF penalty on his 02 return; interesting.Circular 230 Disclosure:
Don't even think about using the information in this message! -
Recall
I called IRS the next day and the rep said in order for them to process such a request it has to come from the Taxpayer or I need a 2848. In this instance only EA's and CPA's can use a 2848. I am calling NATP about advocating for a change in this rule to include RTRP's as we are now subject to 230.Comment
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As a registered taxper return preparer, you are not allowed to represent a taxpayer. Attorneys, CPAs and EAs may represent the taxpayer. An RTRP has not tested to the same level.Originally posted by Kram BergGold View PostYou have the right to remain silent. Anything you say will be misquoted, then used against you.Comment
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To vague for me
I can represent my client in an examination (Form 2848 applies) but not in appeals. My point is, maybe the IRS since they created RTRP should think not only about what the designation gives IRS from us but also what IRS should give back to us.Comment
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PPS Issue
Kram - are you saying that you want the title and recognition of an RTRP but don't want to accept the restricted
privileges you get as a result?
If you want an unrestricted opportunity to represent your clients at IRS - then go for the EA exam.
It's that simple.Uncle Sam, CPA, EA. ARA, NTPI FellowComment
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