How You Can Influence IRS Rulemaking
As previously discussed in our tax blog, the IRS is a federal agency. The rules that federal agencies create often go through a process called “notice and comment” that allows for public participation in the rulemaking process. One reason for this procedure is that, because agencies and agency members are not elected, there needs to be a method under which they are still held accountable to the general public.
Notice of proposed IRS rules will be published on the Federal Register, which is available online. The notice generally includes a summary and detailed explanation of the proposed rule along with the text of the rule itself. There will be a set period of time during which the public is free to leave “comments” about the rule. For example, there is currently a proposed IRS rule on the Federal Register regarding electronic filing requirements. At the top of the internet, the page is a large green button that reads “SUBMIT A FORMAL COMMENT.” Any member of the public can access this and leave their comments. Then, once the comment period is closed, the IRS must review these comments and at least take them into consideration as it continues drafting the new rule.
One way you can influence IRS rulemaking is by leaving comments to proposed rules in the Federal Register. This also allows you to keep aware of potential changes in the IRS rules that may impact you in the future. The professionals at The Center for Financial, Legal, and Tax Planning, Inc. are more than knowledgeable with regard to IRS rules. Please contact us at (618) 997-3436 for more information.
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