Internal Revenue Service Office of Practitioner Liaison: 2007 Annual Meeting

• Jurisdiction: Wyoming,United States
• Publication year: 2007
• Pages: 7
• Citation: Vol. 30 No. 6 Pg. 7

Wyoming Bar Journal 2007.

Vol 30, No. 6, #7. Internal Revenue Service Office of Practitioner Liaison: 2007 Annual Meeting

Wyoming Bar Journal
Vol 30, No. 6, #7
Issue: December, 2007

Author: Christopher M. Reimer

Internal Revenue Service Office of Practitioner Liaison: 2007 Annual Meeting

Since 2005, Tom Long and I have served as the representatives of the Wyoming State Bar in front of the Internal Revenue Service Office of Stakeholder Liaison. The Stakeholder Liaison Office was created in 2005 by the IRS to facilitate communication with organizations whose professional members represent small business and self-employed taxpayers, including the Wyoming State Bar.

On November 7, 2007, the IRS held a Wyoming Practitioner Liaison Meeting in Cheyenne. The morning session included a presentation from Sharon Eckberg from the Stakeholder Liaison office in Billings, Montana. She discussed the recent efforts by the IRS to ease the rules with respect to late filed "S" elections and the issuance of Rev. Proc. 2007-62. That ruling provides a simplified method for requesting late "S" election relief by permitting taxpayers to file their late "S" election along with their first "S" corporation tax return.

Marilyn Bodwell, a collections revenue officer from Fort Collins, Colorado, discussed the general procedure of a collections case before it is assigned to an actual person inside the IRS. Typically, before a revenue officer is...