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IRS Letters to Tax Preparation Professionals

Beginning in November 2014, the Internal Revenue Service began its sixth year of a hands-on effort to improve the accuracy and quality of tax returns and to heighten awareness of preparer responsibilities. Letters sent for this tax season currently include: 

  • Letter 5102 - Sent in November 2014 recommending the recipient consider taking continuing education programs related to business income and expenses, as well as pay special attention to Schedule C accuracy in 2015. 
  • Letter 5105 - Sent in January 2015 recommending the recipient review all Schedule C and preparer due diligence rules, as well as pay special attention to Schedule C accuracy in 2015. 
  • Letter 5271 - Sent in January 2015 recommending the recipient review all Additional Child Tax Credit (ACTC) and preparer due diligence rules, as well as pay special attention to ACTC accuracy in 2015. 
  • Letter 5272 - Sent in January 2015 recommending the recipient review all Additional Child Tax Credit (ACTC) and preparer responsibility rules, as well as pay special attention to ACTC accuracy in 2015 on returns where dependents have an Individual Tax Identification Number (ITIN). 

The IRS also regularly checks whether federal tax return preparers are compliant with their own tax filing and payment responsibilities. 

  • Letter 4911 - Sent to notify paid tax return preparers that they are not compliant with their personal tax responsibilities and should resolve the matter to avoid affecting their status as a preparer tax identification number (PTIN) holder. 

IRS Letters and Visits to Return Preparers: FAQs 

Source:  Internal Revenue Service, IRS Letters and Visits to Tax Preparers, at http://www.irs.gov/Tax-Professionals/IRS-Letters-and-Visits-to-Return-Preparers

 

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