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September 13, 2019

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Issue Number:  2019-33

Inside This Issue

1.     Leadership Appointments in Small Business/Self-Employed

2.     Appeals Team Case Leaders Initiative to Continue

3.     Tax Withholding Estimator Helps Retirees; Webinar Sept. 19

4.     Third Quarter Estimated Tax Payment Due Sept. 16

5.     News from the Justice Department’s Tax Division

6.     Treasury, IRS Release Final and Proposed Regulations on New 100 Percent Depreciation

1.  Leadership Appointments in Small Business/Self-Employed

IRS Small Business/Self-Employed (SBSE) Commissioner Eric Hylton this week announced the appointments of Darren Guillot as Deputy Commissioner for Collection and Operations Support and De Lon Harris as the Deputy Commissioner for Examination. Both appointments are in the SBSE Division.

"De Lon and Darren will play integral roles in our efforts to improve our taxpayer service and enforcement efforts," Hylton said. "There will be a special emphasis on coordinating our enforcement efforts within the IRS and working to maintain a balanced approach to ensure public trust of our tax administration efforts. It’s important our compliance efforts are robust and visible to the public."

2.  Appeals Team Case Leaders Initiative to Continue

The Independent Office of Appeals will continue its Appeals Team Case Leaders (ATCL) initiative through May 1, 2020, the IRS announced this week. In May 2017, Appeals began an initiative in which some ATCLs invite IRS Compliance to participate in the non-settlement portion of the Appeals conferences for the largest, most complex cases in Appeals. Under the initiative, both parties are present at the conference while each presents its position regarding the issues in dispute.

3.  Tax Withholding Estimator Helps Retirees; Webinar Sept. 19

The new mobile-friendly Tax Withholding Estimator, which launched last month on IRS.gov, includes user-friendly features designed to help retirees figure the right amount of tax to be taken out of their pension payments. With features specially tailored to the unique needs of retirees receiving pension payments and Social Security benefits, the new tool can help retirees estimate whether the right amount is being withheld from their income.

To help tax professionals use the tool most effectively, the IRS is presenting the webinar, Tax Withholding Estimator, at 2 p.m. ET on Sept. 19. This 120-minute webinar will illustrate the Estimator’s features and provide step-by-step instructions on how to use it. 

4.  Third Quarter Estimated Tax Payment Due Sept. 16

Third-quarter installment payments of estimated tax are due Sept. 16.

Very often, self-employed people, including many involved in the sharing economy, need to pay quarterly installments of estimated tax. Investors, retirees and others similarly often need to make these payments.

The fourth and final 2019 estimated tax payment is due Jan. 15, 2020.

5.  News from the Justice Department’s Tax Division

The U.S. Department of Justice Tax Division this week reported:

The U.S. District Court for the Middle District of Florida has permanently barred defendant Gladys Quiles of Orlando, Fla., from preparing federal tax returns for others. The complaint alleged that Quiles does not sign the tax returns she prepares and does not identify herself in any way on the returns, instead operating as a “ghost preparer.” The complaint further alleged that she repeatedly and continually prepared tax returns that understated liabilities and overstated refunds.

Also in Orlando, the United States filed a civil injunction suit seeking to bar Simple Solutions FL LLC, Angela Nurse, Joe Leon and Wendy Edwards from owning or operating a tax return preparation business and preparing tax returns for others. The government’s complaint alleges the defendants prepare and file tax returns to falsely increase their customers’ refunds and profit from high, often undisclosed fees—at the expense of their customers and the Treasury.

A grand jury in Las Vegas returned a superseding indictment charging a tax return preparer with preparing and filing false tax returns, aggravated identity theft and wire fraud. According to the indictment, King Isaac Umoren, the owner and operator of Universal Tax Services in Las Vegas, allegedly used his employees’ preparer tax identification numbers without their consent to prepare fraudulent income tax returns for his clients from 2014 to 2016. The indictment also alleges Umoren charged his clients hidden fees without their knowledge or consent. 

6.  Treasury, IRS Release Final and Proposed Regulations on New 100 Percent Depreciation

The Treasury Department and the IRS released final regulations and additional proposed regulations this week under section 168(k) of the Internal Revenue Code on the new 100 percent additional first year depreciation deduction that allows businesses to write off most depreciable business assets in the year they are placed in service by the business.

The final regulations finalize the proposed regulations issued in August 2018 which implement several provisions included in the Tax Cuts and Jobs Act (TCJA). The proposed regulations contain new provisions not addressed previously.