Lee B

Although I have never done it, last year you could renew by mail by filing Form W-12.

I haven't received an email. However the PTIN site is down until July 7th due to updates?

G2R Thanks for sharing this disaster with us. It certainly puts a different perspective on whether or not to use IP Pins

Copied from the Tax Advocate's Mid Year Report to Congress: "One longstanding filing season challenge that remains unresolved is lengthy delays in resolving identity theft cases. There are two categories of identity theft cases. One involves returns that IRS return processing filters flag as potential identity theft; the IRS flagged about 2.1 million such returns. In these cases, the IRS sent a letter to taxpayers notifying them they had to authenticate their identities before receiving their refunds. The IRS typically takes several months to resolve these cases. In the second category of identity theft cases, a thief has stolen a taxpayer’s identity and filed a tax return using the taxpayer’s name and Social Security number. These taxpayers are victims and may also be experiencing the effects of identity theft beyond the context of their tax returns. Their cases are referred to the IRS’s Identity Theft Victim Assistance (IDTVA) unit for resolution. As of the end of the filing season, the IRS had about: 387,000 IDTVA cases in inventory, and the cases were taking an average of about 20 months to resolve. “These delays disproportionately affect vulnerable populations dependent on their refunds to meet basic living expenses,” the report says. In fiscal year (FY) 2023, 69% of affected taxpayers had adjusted gross incomes at or below 250% of the Federal Poverty Level." Sometimes my mind really struggles to understand this stuff

Exactly, for tax purposes the creation and involvement of the LLC is just a smokescreen for their dancing hobby, which is not a business!

Copied from the TIGTA Report "FY 2023, cases worked by TAS generally met its acceptance criteria and taxpayers’ issues were fully addressed. However, we found TAS case advocates did not timely contact taxpayers or their representatives in 103 (63%) of the 163 closed cases we sampled. The initial and subsequent contact delays for these cases totaled an average of 146 calendar days late." "The National Taxpayer Advocate stated that TAS case advocacy is facing three challenges: rising case volume, new staff, and outdated systems." Well, this is really discouraging

Also see this article in The Tax Advisor: https://www.thetaxadviser.com/issues/2019/apr/llc-spouses-partnership-joint-venture/

We don't know when the LLC was set up or when the Trust was set up. Has the LLC previously been filed as a 1065 or as a Schedule E?

"Designates a person on the taxpayer's tax form to discuss that specific tax return and tax year with the IRS." My understanding is that this only allows you to discuss what's on the form submitted. It doesn't authorize the IRS to share any information with you or for you to represent the taxpayer. I don't believe that responding to a notice received by your client is covered by being a third party designee.

Honestly for the last several years, my experience once I have reached an IRS employee has been satisfactory. Does it take too long to get someone on the phone ? Yes it does. Does it take too long for them to find an answer or to change something in one of their programs? Yes it does. However given the old systems they are still working with that don't share information, I think they are doing the best that they can under difficult circumstances.

As long as the trust is revocable, wouldn't the trust be disregarded and the LLC be required to file an annual Form 1065?

https://www.irs.gov/newsroom/irs-statement-on-delay-in-processing-some-electronic-payments Even their notice is delayed

Does anyone or their clients use the mobile app IRS2Go to make payments?

According to the Federal News Network after this years layoffs/deferred resignation confusion, the new budget for the coming year proposes to hire 11,000 new call center employees in order to maintain current levels of phone service https://federalnewsnetwork.com/workforce/2025/06/nearly-25-of-irs-tech-workers-are-gone-forcing-agency-to-reset-and-reassess/ I really wonder, "Are there any adults in charge of this train wreck sliding downhill

The new commissioner is truly a reflection of our political system and our society