Featured Publication: Updated Chapters from Effectively Representing Your Client Before the IRS

Vol. 35 No. 4 | August 2016

Resolving Identity Theft in Tax Administration

Throughout the past decade, tax-related identity theft cases increased dramatically. Victims of tax-related identity theft could face serious financial, emotional, and long-drawn-out consequences that cannot be overstated. The financial consequences of tax-related identity theft may include theft of tax benefits, frozen or delayed refunds, assessment of additional taxes, levies, liens, and problems with other government benefits due to attribution of additional income.

In an effort to help taxpayers who have been victims of identity theft, this chapter has been updated to include:

  • Recent changes to the IRS procedures, including detailed instructions how enable victims of identity theft may request redacted copies of their tax returns.
  • Changes made to the Service’s organizational structure that are intended to improve identity theft outcomes.
  • Updated Service practices and protocols related to identity theft from the Internal Revenue Manual.
  • Updated statistics and reports by the Treasury Inspector General for Tax Administration.

This chapter will illuminate an otherwise unclear process and facilitate the resolution of tax-related identity theft cases before the Service.

Product Code: 5470809PDF22UPDATE2016


List Price: $36 | Section Member Price: $28


Nonprofit / Academic / Government individuals or institutions are eligible to receive a special price of $28 by calling the ABA's Service Center at 1-800-285-2221 to place an order.


Understanding the Affordable Care Act and Its Impacts on Low-Income Taxpayers

With the passage of the Affordable Care Act (ACA), the Internal Revenue Code took on a much more central role in the health care system. The ACA added dozens of tax provisions to help drive consumer behavior, shape employer provided health care benefits, and to help fund the expanded system. This updated chapter reflects numerous developments from the IRS, including:

  • Revised regulations and new guidance on exemptions from the individual shared responsibility payment and how certain exemptions may be claimed
  • Procedures for ACA-related return processing, IRS taxpayer contacts, and math error authority for ACA issues.
  • Details on ACA-related information returns including Forms 1095-A, 1095-B, and 1095-C.
  • Regulations and guidance related to the employer shared responsibility payment, including minimum value of employer-sponsored insurance.
  • Regulations and guidance on the excise tax for non-compliant group health plans.
  • HHS guidance designating additional health coverage as MEC.
  • The Expatriate Health Coverage Clarification Act of 2014.

Product Code: 5470809PDF29UPDATE2016


List Price: $36 | Section Member Price: $28


Nonprofit / Academic / Government individuals or institutions are eligible to receive a special price of $28 by calling the ABA's Service Center at 1-800-285-2221 to place an order.

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ABA Tax Times, August 2016
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ABA Tax Times (ISSN 2381-5868) (formerly the NewsQuarterly) reports on developments pertaining to taxation, Tax Section news and meeting updates, and other information of professional interest to Tax Section members and other readers.

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