4-1-1: PTIN Registration
As of September 28, 2010, online registration is available for obtaining a Preparer Tax Identification Number. If you already have a PTIN, you are still required to complete the application/registration.
Estate tax issues
The debate surrounding the estate tax centers on the amount of the exemption and the rate. As to the particular exemption levels and the tax rate, the ISBA's Federal Taxation Section supports a permanent exemption level of at least $3.5 million, provided it is indexed for inflation. The Section does not support any rate in excess of 45 percent.
Offers in Compromise
These comments are a follow-up and expansion of the Federal Taxation Section's 2007, 2008 and 2009 Offers in Compromise reports.