Lee B

"Taxpayer Experience Office formally established to improve service across the IRS WASHINGTON – As part of a longer-term effort to improve taxpayer service, the IRS has officially established the first-ever Taxpayer Experience Office and will soon begin taking additional steps to expand the effort." I needed a good Belly Laugh this morning

Makes me shake my head, clients who just do stuff then expect us to figure it out.

"Due to these challenges, the Treasury Department and the IRS intend to issue a notice providing penalty relief for qualifying farmers and fishermen filing Forms 7203 if they electronically file their 2021 tax return and pay in full any tax due by April 18, 2022, or by April 19, 2022, for those qualifying farmers and fishermen who live in Maine or Massachusetts. Farmers and fishermen who filed their returns by the March 1 deadline are unaffected by this news release."

Catherine, thanks for this tip. If I had done this manually I would have only updated my 2 printer drivers. CCleaner Pro updated a total of 7 different drivers.

If you elected not to file 1116 last year, if you have a carryover is it allowed?

The credits don't have to be directly related to obtaining a degree as long the credits count toward the total credits needed to graduate.

Since we can't predict the future, I would set up as 5 different rentals, since that would provide more long term flexibility, record keeping wise. For example, you could have significant fire damage in one unit. Obviously the fee for preparing 5 rentals would be higher.

Are you talking about fixing up and flipping a house or building a new house? If he is building a new house, then I would say that's SE income.

Definitely gremlins

"Consent to Extend the Time to Assess Income Tax" "Estimated Future Common Expense Allowance for Real Estate Sales Under Contract" Interesting form, Margaret, how do you even find stuff like this?

Fantastic News! "While this short-term solution is in place for this year’s filing season, the IRS will work closely with partners across government to roll out Login.Gov as an authentication tool. The General Services Administration is currently working with the IRS to achieve the security standards and scale required of Login.Gov, with the goal of moving toward introducing this option after the 2022 filing deadline." Astounding, common sense has prevailed!

Any chance the rollover was to a Roth IRA?

Hmm, supposedly my Secure Access account will be closed by the the end of June.

Billing errors from whom and for what?

This sounds like a confused intermediate step while they try figure out what to do in the long run.

I clear my browser history and my cookies at the end of every day

A few years ago a young client of mine had 3 different state ID in 4 years. First was pulled for DWI. Second was non driving state ID for 2 years. Third was when her driving privileges were reinstated.

If you search online for "bar codes not displaying" or "bar codes not printing" you will find explanations and potential solutions.

You will find lots of explanatory stuff about this online

Our first hurdle is "more likely than not." ( greater than 51 % ) Our second hurdle is "substantial authority." ( greater than 40 % and less than 52 % ) There is not enough support that I would be comfortable taking that position.

Admittedly there is a fair a mount of grey between Business & Commuting Mileage, but the IRS position and the Court Cases have remained pretty consistent for many years: "Recent case: A contractor residing in Manchester, Ohio commuted to five temporary worksites in 2007. The sites ranged in distance from 74 miles to 96 miles from his home. His employer did not reimburse the travel expenses. On his 2007 federal income tax return, the contractor claimed a deduction of nearly $24,000, but the IRS disallowed almost all of it. The Tax Court sided with the IRS because the temporary worksites weren't outside the metropolitan area where the contractor normally lived and worked (Saunders, TC Memo 2012-200." "In 2005 Glenn Patrick Bogue, an independent contractor based in Cherry Hill, N.J., worked on two residential property renovations in Philadelphia and one renovation in Melrose Park, PA. In 2006 he worked on properties in Melrose Park and Elkins Parks, both in Pennsylvania, and a property in Haddonfield, N.J. During both years Bogue lived in a house owned by his fiance. The five work sites were 20.1, 15.7, 15, 14.7, and four miles, respectively, from his residence. He worked at each site for several months and when one project was finished moved on to another site. On his tax returns for the two years in question, Bogue claimed deductions for various expenses relating to transportation to the worksites. The claimed deductions included: Car and truck expenses of $9,232 for 2005 and $9,657 for 2006 on Schedule Cs (Profit or Loss from Business); Tolls of $660 for 2005 and $400 for 2006 as Other Expenses on the Schedule Cs,; Auto insurance expenses of $2,028 and $1,866 for 2005 and 2006, and Car rental expenses of $650 incurred in 2005 when his own vehicle was inoperable. The IRS determined tax deficiencies for the 2005 and 2006 tax years. Bogue challenged the assessments in Tax Court. Tax Court's ruling: The Court denied the deductions for transportation and other auto-related expenses for travel between the residence and various worksites. It found that the expenses all fell under the general nondeductible personal expense rule for commuting costs. In reaching this conclusion, the Tax Court rejected Bogue's arguments that the expenses were deductible under all three of the tax law exceptions. According to the court: The home office exception was unavailable to Bogue for lack of proof that he actually used an office in his residence exclusively for business; The temporary distant worksite exception was unavailable because the worksites at issue, although away from Bogue's home, were within the normal distance/areas where he normally worked, and The regular work location exception was unavailable because the only locations at which he worked during the years at issue were temporary worksites and he showed no other, regular work locations. The Tax Court rejected Bogue's contention that his storage shed, car, bank and various building supply stores should be treated as regular work locations. Furthermore, while the costs of transporting tools to and from worksites, travel to supply stores or travel between worksites themselves might qualify as deductible transportation or travel, deductions for these expenses were denied because Bogue failed to substantiate them. Undeterred, Bogue appealed to the Third Circuit Court of Appeals. Third Circuit's ruling: In his appeal, Bogue limited his argument to the regular work location exception. He claimed that he met this exception because the bank and various building supply stores he frequented were regular work locations. The court affirmed the Tax Court's ruling, stating that construing a building supply store or bank as a regular work site strained the meaning of work location, noting that Bogue visited those locations as a customer rather than a worker. The Supreme Court hammered the final nail in this case, declining to review it. Lessons to be learned: The IRS is likely to challenge travel-expense deductions that don't measure up to one of the three exceptions. Consult with your accountant to ensure you are on firm ground before you stake your claims. Keep detailed and accurate records relating to any travel that may be deductible."

Is it happening at the print preview stage or before you open the printer dialogue?

In my mind the key difference is the log truck driver isn't driving a personal vehicle and more than likely has a home office.

In my state it's requested but you can decline to provide your DL info with the caveat that your refund may be held up while the state verifies your identity. With my older clients that have years of filed tax returns, not providing their DL info hasn't held up their refunds. I have had several younger clients that didn't provide their DL info whose refunds were held up. State mailed them a letter asking them to call and verify their identity.

I can appreciate the logic of your argument, but I agree with TexTaxToo.