Client Alerts, News Articles & Blog Posts

Everything you need to know about BMD and the industry.

Identity Protection PIN Available to ALL Taxpayers in January

Beginning in January 2021, the IRS will allow all taxpayers who can properly verify his/her identity to obtain an Identity Protection PIN. An Identity Protection PIN (“IP PIN”) is a six-digit number assigned to a specific taxpayer to assist in preventing the misuse of a taxpayer’s social security number on fraudulent federal tax returns. Previously, only confirmed victims of identity theft who resolved his/her tax issues with the IRS were eligible for an IP PIN.

Eligibility

To be eligible for the IP PIN Opt-in Program, a taxpayer must pass a rigorous identity verification process. Spouses and dependents are eligible for an IP PIN if he/she can also pass the identity verification process.

How to get an IP PIN

In order to participate in the IP PIN Opt-in Program, a taxpayer may apply online, mail in Form 15227, or in certain circumstances, may make an in-person appointment.

Applying online

Taxpayers who apply online should use the “Get an IP PIN” tool on the IRS website. The taxpayer will need to create an account on IRS.gov if one has not already been created previously. When creating an account, the taxpayer should have the following readily accessible:

  • Email address
  • Social Security Number
  • Tax filing status and mailing address
  • One financial account number linked to the taxpayer’s name such as:
    • Credit card
    • Student Loan
    • Mortgage
    • Home Equity Line of Credit
    • Auto Loan
  • Mobile phone linked to the taxpayer’s name or the ability to receive an activation code by mail

Once logged in to the Get an IP Pin tool, the taxpayer’s IP PIN will be immediately displayed.

Applying by mail

Taxpayer’s whose income is $72,000 or less may complete Form 15227, Application for an Identity Protection Personal Identification Number. This Form may be mailed or faxed to the IRS and will be available in January 2021. After receipt, an IRS employee will call the taxpayer to verify his/her identity using a series of questions. If the taxpayer successfully verifies his/her identity, an IP PIN will be assigned for the following tax year. If a taxpayer chooses to file a Form 15227, caution should be used when the IRS agent calls to ensure the caller is not a scammer.

Applying in-person

For taxpayer’s who cannot verify his/her identity remotely or are ineligible to file Form 15227, an in-person appointment at a Taxpayer Assistance Center may be made. The taxpayer should take two forms of picture identification with them to the appointment. If the taxpayer successfully verifies his/her identity at the in-person appointment, the IRS will mail an IP PIN to him/her within three weeks.

Things to Know if an IP PIN is issued

Taxpayer’s should be aware of that IP PINs are only valid for one year. Each January, the taxpayer must obtain a new IP PIN. IP PINs must also be entered correctly on the federal tax return or the return may be rejected or delayed

For additional questions related to the identity theft and the IP PIN program, please contact BMD Tax Law Attorney Tracy Albanese at tlalbanese@bmdllc.com or (330) 253-9195.

Changes to Physician Assistant Statutes in Florida

In the last year, there have been many changes to the scope of practice and collaboration/supervision requirements for advanced practice providers such as APRNs and physician assistants in the state of Florida. In a previous Client Alert we discussed House Bill 607, which expanded the autonomous practice of APRNs providing primary care services in Florida.

Ohio Senate Bill 49 – Ohio Expands Lien Rights for Design Professionals

Effective September 30, 2021, Ohio granted limited lien rights to design professionals, including architects, landscape architects, engineers, and surveyors. Ohio Governor Mike DeWine signed Senate Bill 49 into law on July 1, 2021. This new law established a statutory right to lien commercial real estate by Ohio design professionals who, until now, could not file a lien for non-payment of professional services. Senator Vernon Sykes, a primary sponsor of Senate Bill 49, stated that the “legislation ensures that architects, engineers and other designers will get paid for their work, regardless of the outcome of their projects . . . It will support hardworking Ohioans by protecting the value of their labor . . ..”

Primary Care Practice Officially Defined in Florida for APRNs Practicing Autonomously

As many providers in Florida are aware, House Bill 607 (the “Bill”), which was passed in February of last year, gives certain APRNs in Florida the ability to practice autonomously. The only catch is that they must work in primary practice. When the Bill was initially passed, there was question as to what was exactly considered primary care, absent a definition from the Florida Board of Nursing. However, as of February 25, 2021, “primary care practice” has officially been defined.

Part II of the No Surprises Act

The Department of Health and Human Services (“HHS”) published Part II of the No Surprises Act on September 30, 2021, which will take effect on January 1, 2022. The new guidance, in large part, focuses on the independent dispute resolution process that was briefly mentioned in Part I of the Act. In addition, there is now guidance on good faith estimate requirements, the patient-provider dispute resolution processes, and added external review provisions.

Safer Federal Workforce Task Force - Guidance for Federal Contractors and Subcontractors

The Safer Federal Workforce Task Force has issued its Guidance for Federal Contractors and Subcontractors (Guidance). Note that the Guidance applies only to “covered contracts,” which are contracts that include the clause (Clause) set forth in Sec. 2(a) of Executive Order 14042 (Ensuring Adequate COVID Safety Protocols for Federal Contractors). The Federal Acquisition Regulatory Council (FARC) is to conduct rulemaking and take related action to ensure that the Clause is incorporated into federal contracts. Until that happens, federal contractors likely will not see the Clause in its contracts. Following is a broad summary of the Guidance.