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.
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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.