Are your personal and business emails private? Last week the IRS indicated to members of Congress that it had the authority to read them. In a statement issued on April 22, 2013, the IRS clarified the scope of this authority:
“Where the IRS already has an active criminal investigation and seeks to obtain the content of emails from an Internet Service Provider (ISP), we obtain a court ordered search warrant. It is not the IRS policy to seek the content of emails from ISPs in civil cases.”
Source: IRS statement 4.22.13
Items, such as interest, state and local income and sales taxes, charitable contributions, and medical deductions, claimed on Schedule A of Form 1040. Itemized deductions are subtracted from adjusted gross income to arrive at taxable income. The amount of itemized deductions is also subject to a reduction when adjusted gross income exceeds certain limits.