IRS Business Tax Account, AI Engineering, and the Treasury Inspector General for Tax Administration Report

Probity Tax Recovery is a tax consulting firm specializing in tax credits and incentives for small to mid-sized businesses. We work with business owners and their CPAs to identify tax credits and incentives while saving you time and money. Schedule a free consultation with a member of our team here.

FINCEN FILING: Beginning this year, most small companies have a NEW small business filing requirement with FinCEN call the Business Ownership Information Report, that can be time confusing. Failure to file or erroneous filings can result in jail time and up to $10,000 in fines. Our team can handle the filing for you with minimal effort on your end. To get started, schedule a time to speak with us here.

Tax Policy/News:

August 26: IRS Adds Payments, Spanish to Business Tax Account

The IRS has expanded its Business Tax Account (BTA) service to include new functionalities aimed at enhancing user experience and accessibility. 

Businesses can now make direct payments through the BTA platform, a significant step forward in streamlining tax compliance. Additionally, the service has added Spanish language support, making it more accessible to Spanish-speaking business owners. 

The expansion is part of the IRS's broader effort to modernize its services and provide more robust digital tools to taxpayers. 

These updates are expected to simplify the tax process for small businesses and increase compliance by reducing the barriers to accessing IRS services. 

The changes reflect the IRS's ongoing commitment to improving taxpayer service and leveraging technology to meet the needs of a diverse taxpayer base.

August 23: Inflation Reduction Act 2-Year Report Card: IRS Continues to Improve Service, Modernize Online Tools, Pursue Complex Taxpayer Arrangements Used to Evade Taxes

The IRS has released a two-year report card detailing the progress made since the enactment of the Inflation Reduction Act, highlighting significant improvements in taxpayer services and online tool modernization. 

The report underscores the IRS's efforts to enhance the efficiency of tax filing and compliance processes through advanced digital services and increased staffing. 

Notably, the IRS has also intensified its focus on identifying and prosecuting complex tax evasion schemes, reflecting a broader commitment to ensuring tax compliance among high-income individuals and corporations. 

These initiatives are part of the agency's ongoing efforts to fulfill the mandates of the Inflation Reduction Act, which include bolstering enforcement capabilities and reducing the tax gap. 

The report emphasizes that these efforts are crucial for maintaining public trust in the tax system and ensuring that all taxpayers meet their obligations.

August 20: TIGTA: Unauthorized access of tax returns rebounds; disclosure violations stay low

A recent report from the Treasury Inspector General for Tax Administration (TIGTA) highlights a concerning increase in unauthorized access to tax returns, despite overall low rates of disclosure violations. 

The rise in unauthorized access cases, often referred to as "UNAX violations," indicates a potential lapse in internal controls and security protocols within the IRS. 

However, the report notes that the number of unauthorized disclosures of taxpayer information remains minimal, suggesting that while access issues are problematic, data breaches are not widespread. 

The TIGTA report underscores the need for ongoing vigilance and improved measures to protect taxpayer information from internal threats, particularly as the IRS continues to modernize its systems. 

The findings serve as a critical reminder for the IRS to enhance its monitoring and enforcement efforts to safeguard sensitive tax data effectively.

Economic News/Policy:

August 22: Trump, Harris Tout Different Visions for Tax Policy

Former President Donald Trump and Vice President Kamala Harris are presenting starkly contrasting tax policy visions as they gear up for the 2024 presidential election. 

Trump is advocating for tax cuts, focusing on reducing corporate tax rates and maintaining the 2017 Tax Cuts and Jobs Act as a cornerstone of his economic strategy. 

In contrast, Harris is emphasizing tax fairness, proposing higher taxes on corporations and the wealthy to fund social programs and infrastructure investments. 

These differing approaches highlight the broader ideological divide between the Republican and Democratic parties on economic issues. Trump's plan aims to stimulate economic growth by reducing government intervention, while Harris's proposals are geared toward addressing income inequality and expanding the social safety net. 

As the election approaches, these tax policy debates will likely become central issues, influencing voter decisions and shaping the nation's economic future.

August 22: Lobbying Swells for TCJA Rewrite, High Tide Forecast for 2025

As the expiration of key provisions of the Tax Cuts and Jobs Act (TCJA) approaches in 2025, lobbying efforts have intensified, with various industries and interest groups vying to influence potential revisions. 

The anticipated sunset of TCJA provisions, particularly those affecting corporate tax rates and individual tax benefits, has triggered a surge in lobbying activities aimed at either preserving favorable terms or pushing for new adjustments. 

The debate is expected to reach a peak in 2025, as stakeholders from across the economic spectrum seek to shape the future tax landscape. 

This lobbying surge underscores the high stakes involved in the potential rewrite of the TCJA, with significant implications for U.S. businesses, individuals, and the broader economy. 

As lawmakers prepare to revisit the TCJA, the influence of these lobbying efforts could play a critical role in determining the direction of U.S. tax policy.

August 20: Harris's Homeownership Plan Hinges on Construction Credits

Vice President Kamala Harris's new homeownership plan centers on the use of construction tax credits to address the nation's affordable housing crisis. 

The plan proposes the introduction of a refundable tax credit to incentivize the construction of affordable homes, with the goal of increasing housing supply and making homeownership more accessible, particularly for first-time buyers. 

This initiative is part of a broader strategy to combat housing shortages and rising prices, which have disproportionately affected low- and middle-income families. 

By focusing on construction credits, Harris aims to stimulate private investment in affordable housing developments, thus alleviating some of the financial burdens that come with building in high-cost areas. 

The plan underscores the administration's commitment to addressing economic disparities through targeted tax policy reforms, potentially setting the stage for further legislative efforts in this area.

Technology:

August 24: AI Engineering is the next frontier for technological advances: What you need to know

AI engineering is emerging as a pivotal field, combining AI systems with traditional software engineering principles to enhance the scalability, reliability, and maintainability of AI solutions. 

As organizations increasingly deploy AI at scale, AI engineers are tasked with bridging the gap between data science and operationalization, ensuring that AI systems are not only innovative but also robust and sustainable. 

This discipline is set to become critical as AI applications expand, addressing challenges such as ethical AI, explainability, and governance. Moreover, AI engineering is expected to drive technological innovation across industries, emphasizing the importance of interdisciplinary skills and collaboration. 

Key areas of focus include developing AI infrastructure, automating model management, and integrating AI into broader systems architecture, underscoring the need for specialized expertise in this rapidly evolving field.

August 21: OpenAI says California's controversial AI bill will hurt innovation

OpenAI has expressed strong opposition to California's proposed AI bill, warning that it could stifle innovation and hinder the development of AI technologies in the state. 

The bill, which aims to regulate the use of AI by setting standards for transparency, accountability, and safety, is viewed by OpenAI as overly restrictive and potentially damaging to the industry's growth. 

Critics of the bill argue that it imposes burdensome requirements on AI developers, which could slow down research and commercial applications. However, proponents believe the legislation is necessary to ensure ethical AI practices and protect public interests as AI becomes more integrated into society. 

The debate underscores the growing tension between regulatory oversight and technological advancement, with significant implications for how AI is governed and developed in the future. OpenAI's stance highlights the challenges policymakers face in balancing innovation with the need for regulation.

August 16: Where Harris and Trump stand on the future of American science

Vice President Kamala Harris and the conservative Project 2025 initiative are presenting divergent approaches to science and technology policy as the 2024 election approaches. 

Harris's policies emphasize federal investment in clean energy, climate research, and equitable STEM education, aiming to foster innovation while addressing environmental and social challenges. 

In contrast, Project 2025, aligned with Republican priorities, advocates for deregulation, reduced federal oversight, and increased reliance on private sector-led innovation. 

The initiative calls for scaling back federal funding for climate change research and redirecting resources to other scientific areas deemed more aligned with conservative values. 

These differing perspectives not only reflect the broader ideological divide between the two camps but also signal the potential direction of U.S. science and technology policy, depending on the outcome of the next presidential election.

Energy and Environmental Policy/News:

August 25: Two decades of climate policy: What works and what doesn’t

Over the past two decades, climate policies have seen varied levels of success, with some initiatives proving effective while others have fallen short. 

Key achievements include the global adoption of renewable energy technologies, driven by policies that incentivize innovation and lower costs, leading to significant reductions in carbon emissions in some regions. 

However, challenges persist, particularly in achieving large-scale emission reductions and addressing the disproportionate impact of climate change on vulnerable populations. 

The analysis highlights that market-based approaches, such as carbon pricing, have had mixed results due to inconsistent implementation and varying levels of political support. 

Additionally, the need for stronger international cooperation and more ambitious targets is emphasized, as current efforts are insufficient to meet global climate goals. The study underscores the importance of adaptive, evidence-based policies that can evolve in response to emerging challenges, ensuring that climate action remains effective in the long term.

August 23: New 3D-Printed Wood-Based Material Could Replace Plastics

Scientists have developed an innovative 3D-printed material made from lignin, a wood-based substance, that has the potential to replace traditional plastics in various applications. 

This new material is biodegradable, sustainable, and exhibits mechanical properties comparable to conventional plastics, making it a promising alternative in efforts to reduce plastic pollution. 

The research focuses on utilizing lignin, a byproduct of the paper and biofuel industries, thereby adding value to an otherwise underutilized resource. 

The material's versatility allows it to be used in a range of products, from packaging to consumer goods, offering an eco-friendly solution that aligns with growing environmental concerns. 

This breakthrough in 3D printing technology underscores the ongoing shift towards sustainable materials in manufacturing, presenting significant implications for industries seeking to minimize their environmental impact.

August 22: New wireless charging technology for electric vehicles could eliminate need for cables

Researchers at Oak Ridge National Laboratory (ORNL) have developed an advanced wireless charging system for electric vehicles (EVs) that could potentially eliminate the need for cables, making EV charging more convenient and accessible. 

The new technology utilizes a magnetic field to transfer energy between a charging pad on the ground and a receiver on the vehicle, enabling high-efficiency charging without the physical connection. 

This system can deliver power at a rate comparable to wired chargers, with ongoing tests showing promising results for both speed and safety. The breakthrough could accelerate the adoption of EVs by addressing one of the key inconveniences associated with current charging methods.

If widely implemented, this technology could transform EV infrastructure, paving the way for more seamless and user-friendly charging experiences that support the broader shift towards sustainable transportation.

For Fun:

August 22: Spiders force male fireflies to flash at females, luring more males to their death

Researchers have uncovered a fascinating yet deadly interaction between spiders and fireflies, where spiders manipulate male fireflies into signaling to attract mates, ultimately leading more male fireflies to their death. 

This predatory behavior was observed in orb-weaving spiders, which trap male fireflies in their webs and force them to emit mating flashes. These signals lure additional males into the trap, exponentially increasing the spiders' prey. 

The study provides insight into the complex and often deceptive interactions within ecosystems, highlighting how predators can exploit the mating behaviors of their prey. 

This discovery also sheds light on the broader implications for understanding predator-prey dynamics and the evolutionary arms race between species. The findings could contribute to new perspectives on behavioral ecology and the influence of predation on animal communication.

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