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IRS updates: Restarting the income tax levy program, and more

At a recent meeting of government officials and stakeholders, officials from the Internal Revenue Service offered updates on the Office of Promoter Investigations, the Fraud Enforcement Office, Forms 940X and 941, and the introduction of several new office directors. National Conference of CPA Practitioners tax chair Stephen Mankowski shared highlights:
Notices, liens and levies
Andrew Harrer/Bloomberg
The IRS began sending out letters from the Automated Collection System function in June, and restarted the income tax levy program in July. In addition, responsible officers continue to work on nonfiler cases and are sending out notices and billing notices; however, their focus is primarily on egregious cases, such as high-income non-filers, according to Mankowski. ....

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Webinar with McDermott Will & Emery Law to Review Crypto Taxes

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[Webinar] Cryptocurrency Global Tax Enforcement: What Investors and Companies in the Industry Need to Know NOW - June 28th, 12:00 pm - 1:30 pm EDT | McDermott Will & Emery

[Webinar] Cryptocurrency Global Tax Enforcement: What Investors and Companies in the Industry Need to Know NOW - June 28th, 12:00 pm - 1:30 pm EDT | McDermott Will & Emery
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Large Corporations and Wealthy Taxpayers Beware: The Taxman is Coming | Holland & Knight LLP

Third, the Biden Administration s $1.5 trillion budget for fiscal year (FY) 2022 also focuses on enhancing taxpayer compliance – including an additional $900 million for audits, as part of a 10.4 percent increase in the IRS budget. In addition to IRS spending, the discretionary spending proposal includes $191 million for the U.S. Department of the Treasury s Financial Crimes Enforcement Network (FinCEN) to create a database that tracks the ownership and control of certain companies and organizations. The FY 2022 budget will likely include additional proposals to address the tax gap.
Congressional Initiatives
A number of Senate and House members also have introduced initiatives relating to enhancing IRS compliance of large corporations and wealthy individual taxpayer. While not the prime focus given the Biden Administration s infrastructure proposals, some portions of the below proposals could become part of the legislative deal making. ....

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IRS Enforcement Revival: Could The Long Decline In Criminal And Fraud Enforcement Activity Be Coming To An End? | Vinson & Elkins LLP

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In his April 28, 2021 address, President Biden asked Congress to provide $80 billion of extra funding for the Internal Revenue Service (“IRS”) over the next decade.
1 While the timing and amount of any additional funding are uncertain, there appears to be general agreement that increased funding of IRS enforcement efforts is critical to reverse the steady decline of audits, criminal investigations and prosecutions over the last decade.
2 The IRS is not waiting for additional funds to ramp up its fraud and criminal enforcement activities, however, having recently established new units focused on these efforts. ....

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