{"id":82321,"date":"2021-03-14t13:00:47","date_gmt":"2021-03-14t17:00:47","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=82321"},"modified":"2021-03-17t16:18:39","modified_gmt":"2021-03-17t20:18:39","slug":"hunting-the-amended-return","status":"publish","type":"post","link":"\/\/www.g005e.com\/2021\/03\/14\/hunting-the-amended-return\/","title":{"rendered":"hunting the amended return"},"content":{"rendered":"<figure id=\"attachment_82323\" class=\"thumbnail wp-caption aligncenter\" style=\"width: 849px\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-82323 size-large\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2021\/03\/tas2021_amendedreturn-849x543.png\" alt=\"chart of options\" width=\"849\" height=\"543\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2021\/03\/tas2021_amendedreturn-849x543.png 849w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2021\/03\/tas2021_amendedreturn-300x192.png 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2021\/03\/tas2021_amendedreturn-600x384.png 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2021\/03\/tas2021_amendedreturn-424x271.png 424w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2021\/03\/tas2021_amendedreturn-768x491.png 768w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2021\/03\/tas2021_amendedreturn.png 1124w\" sizes=\"auto, (max-width: 849px) 100vw, 849px\" \/><figcaption class=\"caption wp-caption-text\">where&#8217;s my amended return? irs online self-assistance applications<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<p><strong>what to tell clients when they ask.<\/strong><\/p>\n<p><em>by 卡塔尔世界杯常规比赛时间 research<\/em><\/p>\n<p>long, long ago, humans began to use tools. technology began with the sharpened stick and the stone hammer and soon grew into the wheel, the arch, the printing press, electricity, interplanetary transportation, finally reaching a lofty pinnacle known as the \u201cwhere\u2019s my amended return\u201d tool at the irs.<\/p>\n<blockquote><p><b>more:<\/b> <a href=\"\/\/www.g005e.com\/2021\/03\/11\/the-irs-studebaker-bomb\/\">the irs studebaker bomb<\/a><a href=\"\/\/www.g005e.com\/2021\/02\/25\/irs-has-recruiting-problems-too\/\"> | <\/a><a href=\"\/\/www.g005e.com\/2021\/03\/03\/irs-level-of-service-too-low\/\">imagine irs \u2018concierge\u2019 service. just imagine.<\/a><a href=\"\/\/www.g005e.com\/2021\/02\/25\/irs-has-recruiting-problems-too\/\"> | <\/a><a href=\"\/\/www.g005e.com\/2021\/02\/25\/irs-has-recruiting-problems-too\/\">irs has recruiting problems, too<\/a><br \/>\n<strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-49700\" src=\"http:\/\/4f2bur4nuye2cgakm2rm61qk.wpengine.netdna-cdn.com\/wp-content\/uploads\/2016\/08\/yellow_key_clip_art-e1375897299811-36p-hi-1-e1470686574894.jpg\" alt=\"goprocpa.com\" width=\"39\" height=\"16\" \/><span style=\"color: #b79c00;\">exclusively for pro members. <\/span><\/strong><span style=\"color: #b79c00;\"><a style=\"color: #b79c00;\" href=\"\/\/www.g005e.com\/wp-login.php?redirect_to=\/\/www.g005e.com\/2021\/03\/14\/hunting-the-amended-return\/\">log in here<\/a> or <a class=\"external\" style=\"color: #b79c00;\" href=\"http:\/\/goprocpa.com\/\" target=\"_blank\" rel=\"noopener\">2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n<p>today, with a few clicks of a mouse and a few keystrokes of information, a taxpayer can discover virtually nothing about the fate of an amended return. and it takes only a few minutes!<br \/>\n<!--more--><br \/>\nthe scanty information available from the irs can be a pain in the necks of innumerable tax preparers who are expected to know the status of filed returns and somehow do something about them when they disappear into the irs.<\/p>\n<p><strong>little-known facts<\/strong><\/p>\n<p>here are a few little-known facts about amended returns:<\/p>\n<ul>\n<li>the 2,600 pages of the internal revenue code never mention amended returns.<\/li>\n<li>taxpayers are not required to file amended returns.<\/li>\n<li>the irs is not required to process amended returns.<\/li>\n<li>the supreme court has held that \u201can amended return is a creature of administrative origin and grace.\u201d (in other words, the irs could opt out.)<\/li>\n<li>taxpayers have no right to file a claim for abatement of tax, though the irs may consider a request.<\/li>\n<li>sometimes the irs declines to consider an abatement, but it does so with no explanation.<\/li>\n<li>refunds on unaudited amended individual returns are made within four weeks.<\/li>\n<li>refunds on audited amended individual returns take a median of 29 weeks. (corporate returns: 37 weeks.)<\/li>\n<li>in 2019, the irs received 2.2 million phone calls regarding status of amended returns, but it answered only 1.4 million.<\/li>\n<\/ul>\n<p><strong>so, where\u2019s my amended return?<\/strong><\/p>\n<p>the \u201cwhere\u2019s my amended return\u201d tool is a relatively crude device, more sophisticated than a sharpened stick, but not much. it doesn\u2019t really answer the question it asks. for whatever it\u2019s worth, it is accessible at irs.gov and at an automated toll-free phone number.<\/p>\n<p>the answer to the amended return question that bugs millions of taxpayers every year is one of the following:<\/p>\n<ul>\n<li>yes, the irs has received the amended return.<\/li>\n<li>the irs has made an adjustment based on the return.<\/li>\n<li>processing of the return has been completed.<\/li>\n<\/ul>\n<p>that information is nice to have, but the amended return pipeline is long and convoluted, and much can go awry between input and output. where does the return sit in that pipeline? what\u2019s happening to it right now? what\u2019s the expected processing time?<\/p>\n<p>the answers are blowing in the wind.<\/p>\n<p>and that\u2019s just for individual returns. there is no &#8220;where\u2019s my amended return?&#8221; tool for business taxpayers.<\/p>\n<p><strong>common complaint<\/strong><\/p>\n<p>problems with amended returns are the fourth most common reason taxpayers contact the taxpayer advocate service. in fy 2019, the tas closed 9,602 cases involving amended returns. in 52 cases, taxpayers had requested abatements. in 22 of those cases, the irs rather tersely declined to consider the request \u2013 usually after the taxpayer had been waiting for several months with little information about what was happening with the return.<\/p>\n<p>the terse rejection is a \u201cletter 916c,\u201d in which paragraph m states that \u201cthe law doesn\u2019t allow you to file a claim to reduce the tax you owe.\u201d<\/p>\n<p>the tas claims the law says no such thing. in its 2020 report to congress, the tas points out that some 100,000 amended returns result in abatements every year.<\/p>\n<p>the 916c letter is misleading, the tas says, and it undermines taxpayers\u2019 legislated right to a) be informed and b) pay no more than the correct amount of tax.<\/p>\n<p>the tas is recommending that either the irs or congress do some amending, such as:<\/p>\n<ul>\n<li>irs should inform taxpayers if an amended return is incomplete.<\/li>\n<li>irs should not use the 916c paragraph that says a taxpayer cannot apply for an abatement until the owed tax has been paid.<\/li>\n<li>irs should address the causes of lengthy examination times.<\/li>\n<li>irs should update the where\u2019s my amended return tool to allow taxpayers to see whether the irs has selected the return for an audit, when the audit begins and what the estimated processing time will be.<\/li>\n<\/ul>\n<p>accepting these recommendations will make life easier for tax preparers, who too often are expected to know what\u2019s happening with their clients\u2019 returns as they wend through the labyrinth of the irs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong>what to tell clients when they ask.<\/strong><br \/>\n<em>by 卡塔尔世界杯常规比赛时间 research<\/em><\/p>\n","protected":false},"author":17,"featured_media":82323,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1363,3120,3002,2246],"tags":[],"class_list":["post-82321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured","category-pro-member-exclusive","category-special","category-busy-season"],"acf":[],"yoast_head":"<!-- this site is optimized with the yoast seo plugin v24.0 - 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