In the blogs: That figures

How much to increase your prices; latest ransomware; marketing on social media; and other highlights from our favorite tax bloggers.

That figures

• Taxbuzz (https://www.taxbuzz.com/blog): After taxpayers' misfilings after unemployment aid kicked in after passage of the American Rescue Plan of 2021, the IRS now has to process sending $14.8 billion back to filers — a happier kind of backlog.
• Procedurally Taxing (https://procedurallytaxing.com): When an adjustment constitutes a "mathematical or clerical error," the IRS can assess without issuing a 90-day letter. What happens if the service fails to honor a taxpayer request to abate the assessment?
• Tax Vox (https://www.taxpolicycenter.org/): Favorite headline of the week: "Why Would Politicians Make It Harder to File Tax Returns and Easier to Cheat?"
• The Wandering Tax Pro (http://wanderingtaxpro.blogspot.com/): Depreciation, deductions and how to pay no income tax, at least if you're certain people.
• The Rosenberg Associates (https://rosenbergassoc.com/blog/): What are firms' 2023 price increases? Latest poll says….

Happy new year?

• AICPA Insights (https://www.aicpa.org/blog): The tangles of ESG, relentless cyberattacks, supply chains folding like a pair of deuces: Welcome to our new year in risk management.
• Summing It Up (http://blog.freedmaxick.com/summing-it-up): What you should know right now about the "cruel" new ransomware CryWiper.
• Surgent Income Tax School (http://www.theincometaxschool.com/blog/): Excellent primer on social media marketing strategies for preparers, from where and what to post, to how to brand your practice.
• Institute on Taxation and Economic Policy (https://itep.org/category/blog/): Favorite opening of the week: "The new year often brings with it new goals and a desire to take on complex problems with a fresh perspective. Unfortunately, that doesn't always apply to state lawmakers when considering tax policy." 
• Taxjar (https://www.taxjar.com/resources/blog): The series on states' sales tax on services continues with a look at Maryland.
• Taxing Subjects (https://www.drakesoftware.com/blog): To connect a couple big dots of the Inflation Reduction Act, the IRS has unveiled proposed regs and updated webpages containing general information about the Clean Vehicle Credit and an index of qualified manufacturers and vehicles.
• Tax Pro Center (https://proconnect.intuit.com/taxprocenter/): Preparing your practice and your clients for the possible recession of 2023.
• Sikich (https://www.sikich.com/insights/): How to do the same for a construction client's business.
• Wolters Kluwer (https://www.wolterskluwer.com/en/solutions/tax-accounting-us/industry-news): The latest on the Biden student loan-forgiveness program. High court arguments coming soon.

Burdens of proof

• National Association of Tax Professionals (https://blog.natptax.com/): This week's "You Make the Call" looks at Charles, who was flagged for ID theft by the IRS in 2021. The IRS sent him Letter 5071C and during the validation process asked for the adjusted gross income from his 2021 return and up to two prior years. Charles has yet to file for 2019 and 2020. Is there another way to satisfy the request for prior-year returns while he gets the delinquent ones filed?
• Global Taxes (https://www.globaltaxes.com/blog.php): Long-term inadequate filing of FBARs lets the IRS loose to pursue fraud — international lack of cooperation and even death notwithstanding, as a recent case shows. 
• University of Illinois Tax School (https://taxschool.illinois.edu/blog/): This reprint from a UofI workbook looks at the relatively rare occurrence of a Supreme Court rule on a tax matter. At issue is "intentional disregard," a request for a collection due process hearing and a late petition to appeal a finding. Is the 30-day filing deadline under Sec. 6330(d)(1) jurisdictional and unable to be extended?
• TaxProf Blog (http://taxprof.typepad.com/taxprof_blog/): What's in a name? Plenty, potentially: One inventory item in megastar Kanye West's vast portfolio is his right of publicity, a property interest that represents the commercial value of a celebrity's name, image and likeness. What are the various treatments here?