Archive for August, 2010

Here is Lesson Six in my video series in which I talk about diversifying your business in order to maintain success. Enjoy, and please share and comment -

Lessons Learned:

Every business has a finite life cycle and must be reinvented periodically to survive.
An ideal diversification is a complementary business in terms of seasonality and the use of shared resources — like bookkeeping, payroll, financial services, real estate.
A profitable, seasonal and complimentary business can do wonders for cash flow.
In order to survive, a business must constantly adapt and change to ensure growth in a competitive environment.

IRS Also Releases Proposed Regulations to Amend Circular 230 Rules

IR-2010-91, Aug. 19, 2010     

WASHINGTON — The Internal Revenue Service today announced that a new online application system for compensated tax return preparers is expected to go live in mid-September. The IRS has proposed to require all individuals who receive compensation for preparing all or substantially all of a federal tax return or claim for refund after Dec. 31, 2010, to have a Preparer Tax Identification Number (PTIN).

Under the proposed regulations, compensated tax return preparers will need to obtain, or reapply for, a PTIN and pay a user fee using this new comprehensive system, which is part of a series of steps planned to increase oversight of federal tax return preparation. Tax return preparers will be creating PTIN accounts with the IRS when they use the new system.

“This is an important first step because it lays the groundwork in our efforts to ensure the quality and integrity of professional tax return preparation, which most taxpayers rely on in one form or another,” said IRS Commissioner Doug Shulman.

Compensated tax return preparers would pay a $64.25 user fee the first year for a PTIN based on two underlying costs. The IRS proposes to collect $50 per user to pay for outreach, technology, and compliance efforts associated with the new program. And the third-party vendor will receive $14.25 per user to operate the online system and provide customer support.

Under the proposed regulations, compensated tax return preparers will be required to renew their PTINs annually and pay the associated user fee. The amount of the fee may change in future years as the actual program costs are periodically reevaluated.

Under the proposed regulations, the requirement to sign up on the new system will apply to all compensated tax return preparers of federal tax returns regardless of whether they currently possess a PTIN.  Tax return preparers who already have a PTIN generally will be reassigned the same number.  Any individual who plans to prepare all or substantially all of a tax return for compensation must obtain a PTIN even if the individual is not subject to the testing and continuing education requirements that will be required under Circular 230, according to the IRS’ proposed regulation.  Access to the online application system will be through the Tax Professionals page of IRS.gov.

The IRS previously announced its portion of the total annual fee in proposed regulations (REG-139343-08) and interested parties have until Aug. 23, 2010, to submit comments on the regulations.  A hearing on the proposed regulations is scheduled for Aug. 24, 2010.  The launch of the new online application system and proposed user fees are dependent on the publication of final regulations on user fees and final regulations of the requirement to obtain a PTIN.

Proposed Regulations Released Related to Circular 230

The IRS also today released proposed regulations that would amend Treasury Circular 230, the rules governing practice before the IRS. The proposed regulations generally would extend current regulations that apply to attorneys, certified public accountants and other specified tax professionals to all tax return preparers, including currently unenrolled tax return preparers.

The proposed regulations (REG-138637-07) would clarify the definition of practice, establish a new registered tax return preparer designation and the eligibility requirements for becoming a registered tax return preparer, reproposed standards with respect to the preparation of tax returns, revise rules regarding continuing education providers, and amend multiple other sections of Circular 230.

Tax professionals and other interested parties have until Oct. 7, 2010, to submit comments regarding the proposed regulations.

Existing PTIN Application Process to Suspend Operations

In preparation for the launch of the comprehensive new PTIN system, the IRS will cease issuing PTINs effective Aug. 22 using Form W-7P, Application for Preparer Tax Identification Number, and through e-services – Online Tools for Tax Professionals. If you apply for a PTIN before Aug. 22, 2010, you will have to reapply once the new online PTIN application system begins.

Here is the latest video in my Lessons Learned series. This one relates to the lessons I have learned when it comes to a business’ role in community service.

Here are the key lessons:

  • Contributing to the community in which you operate is good for business. Business and social goals can often be attained simultaneously for the same cost.
  • It is important to encourage and enable your employees to make social contributions and be sure to capitalize on the recognition received by you, your employees and your company.
  • Achieving success as a community volunteer can be very gratifying and can also level out the psychological roller coaster.

Please check out my previous videos in the Lessons Learned video series and be sure to comment and share the lessons you’ve learned throughout your career.

Categories : Entrepreneurship
Comments (0)
Aug
12

RALs Not Going Away

Posted by: | Comments (0)

I am at the NYC IRS Tax Forum and have talked with my contacts at several RAL banks. The SBBT successor has funding and a bank partner and will be providing RALs, as will a few other RAL banks. The same thing has happened in the past when the DDI was pulled in late December 1994 for the 1995 tax season by then Treasury Secretary, Lloyd Benson. The result was higher RAL fees and fewer RAL approvals. The same will happen for the 2011 tax season. We will encourage our RAL clients to switch to a lower cost stored value credit card, also called a prepaid credit card, which is the equivalent of a RAC. This option will be offered by the RAL banks as well as by several credit card providers. Many prior RAL customers should still be able to get RALs in 2011, but they will pay a higher fee.

Comments (0)

In this video lesson, I talk about my transition into entrepreneurship and the lessons learned along the way.

If you’re enjoying my videos, please subscribe to TaxSchool on YouTube and feel free to leave comments. Also be sure to check out my previous Lessons Learned videos.

Categories : Entrepreneurship
Comments (0)

IR-2010-89, Aug. 5, 2010


WASHINGTON — The Internal Revenue Service today announced that starting with next year’s tax filing season it will no longer provide tax preparers and associated financial institutions with the “debt indicator,” which is used to facilitate refund anticipation loans (RALs).
“As we prepare for tax season every year, we look at past practices and consider whether they still make sense. We no longer see a need for the debt indicator in a world where we can process a tax return and deliver a refund in 10 days,” IRS Commissioner Doug Shulman said. “We encourage taxpayers to use e-file with direct deposit so they can get their refunds in just a few days.”
So far this year, more than 95 million tax returns have been e-filed, representing more than 70 percent of tax returns.
“Refund Anticipation Loans are often targeted at lower-income taxpayers,” Shulman said. “With e-file and direct deposit, these taxpayers now have other ways to quickly access their cash.”
The IRS has been reviewing refund settlement products, such as RALs and Refund Anticipation Checks (RACs), as part of the Return Preparer Review released in January. Specifically, the IRS announced that it would study refund settlement products.
RALs are loans secured by a taxpayer’s anticipated tax refund. Currently, tax preparers who electronically submit a client’s tax return receive in the acknowledgment file an indication of whether an individual taxpayer will have any portion of the refund offset for delinquent tax or other debts, such as unpaid child support or delinquent federally funded student loans. This acknowledgment is known as the debt indicator, and is used as an underwriting tool for RALs.
The IRS announcement would remove the debt indicator starting with the upcoming 2011 tax filing season. The IRS noted that taxpayers will continue to have access to information about their tax refunds and any offsets through the “Where’s My Refund?” service on IRS.gov.
RACs are temporary bank accounts established on behalf of a taxpayer into which a direct deposit refund can be received and out of which a bank typically issues a payment to the taxpayer.
With both RALs and RACs, tax preparation and product fees are subtracted directly from the refund, and the taxpayer does not make any “out-of-pocket” payments. They are frequently marketed to taxpayers who do not have cash to pay for professional tax preparation services.
In a related effort, the IRS plans to explore the possibility of providing a new tool for the 2012 tax filing season to give taxpayers a mechanism to use an appropriate portion of their tax refund to pay for the services of a professional tax return preparer. The IRS plans to engage with taxpayers, consumer advocates and the tax return preparer community to consider whether providing this option would be a cost-effective way for consumers to pay for tax return preparation services.

Categories : Misc
Comments (1)

Here’s my 3rd video in the Lessons Learned series in which I talk about the key lessons I’ve learned throughout the course of my professional career. In this video, I talk about the circumstances that led to my  return to formal education and the many benefits gained from continuing my studies.

The key lessons learned are:

  • Both practical experience and formal education are necessary for one to be truly educated and successful.
  • When academic theories are applied to real world business situations and personal interests or related to experiences, the knowledge is internalized.
  • Becoming educated does not necessarily require formal college education. Many highly successful people have become self-educated through reading and mentoring by successful people.
  • Skills in reading and especially writing are invaluable tools of success.
  • Lifelong learning is essential for one to continue to grow as a person and as a professional.

Categories : Misc
Comments (0)


The Income Tax School
Copyright © 2012 All Rights Reserved