The Firm of Gardner & Billing, CPAs PLLC

IR-2019-01, January 7, 2019 WASHINGTON ― Despite the government shutdown, the Internal Revenue Service today confirmed that it will process tax returns beginning January 28, 2019 and provide refunds to taxpayers as scheduled. “We are committed to ensuring that taxpayers receive their refunds notwithstanding the government shutdown. I appreciate the hard work of the employees and their commitment to the taxpayers during this period,” said IRS Commissioner Chuck Rettig. Congress directed the payment of all tax refunds through a permanent, indefinite appropriation (31 U.S.C. 1324), and the IRS has consistently been of the view that it has authority to pay refunds despite a lapse in annual appropriations. Although in 2011 the Office of Management and Budget (OMB) directed the IRS not to pay refunds during a lapse, OMB has reviewed the relevant law at Treasury’s request and concluded that IRS may pay tax refunds during a lapse. The IRS will be recalling a significant port

The Federal Motor Carrier Administration announced the opening of the 2019 UCR registration program as of December 27, 2018.   The UCR Program requires individuals and companies that operate commercial motor vehicles in interstate commerce to register their business and pay an annual fee based on the size of their fleet. This includes motor carriers of property, both for hire and private, whether or not they are considered exempt carriers for purposes of federal regulation.   Commercial vehicles engaged only in travel within the state of Montana are not required to register.   Due to late opening of 2019 registration, the registration enforcement date has been extended to April 1, 2019. The new UCR National Registration System ( www.ucr.gov ) makes online registration and payment quick and easy.   For support or questions, call 1-833-UCR-PLAN or send an email to helpdesk@ucr.gov .    If you need any assistance or have questions as to filing requirements, please feel fr