WASHINGTON — Internal Revenue Service Acting Commissioner Danny Werfel today announced former long-time IRS executive John M. Dalrymple has been named Deputy Commissioner for Services and Enforcement.

“This is a critical leadership position for the IRS touching on everything from taxpayer service to tax enforcement issues,” Werfel said. “During John’s three decades at the IRS, he gained a wealth of first-hand expertise and experience in areas he will be leading. His insight and knowledge of the IRS will be an asset to help keep our core tax operations running smoothly.”

Dalrymple will start his new role on Sept. 16. He previously served as IRS Deputy Commissioner for Operations Support from 2003 to 2006.

As Deputy Commissioner for Services and Enforcement, Dalrymple will provide direction to the four taxpayer-focused IRS operating divisions, including Wage and Investment; Large Business & International; Small Business/Self-Employed and Tax Exempt and Government Entities. He will also oversee the IRS Criminal Investigation Division, Office of Professional Responsibility, Online Services, the Return Preparer Office and IRS Whistleblower Office.

Dalrymple has 31 years experience working at the IRS, including 13 years in the Senior Executive Service. Following his retirement from the IRS in 2006, he became a Director at Deloitte Consulting.

During his IRS career, Dalrymple’s experience covered a variety of enforcement, taxpayer service and support positions. He served as Commissioner of Wage and Investment from 2000 to 2003. He was IRS Chief Operations Officer from 1996 to 2000, and he was a District Director in the IRS North Central District from 1995 to 1996.

He began his career with the IRS as a revenue officer in 1975 and has held management positions in several IRS district offices. Dalrymple is a graduate of the University of Northern Iowa.

The IRS Deputy Commissioner for Services and Enforcement is a career civil service position. The position, along with the Deputy Commissioner for Operations Support, reports directly to the IRS Commissioner.

If you’re selling your main home this summer or sometime this year, the IRS has some helpful tips for you. Even if you make a profit from the sale of your home, you may not have to report it as income.

Here are 10 tips from the IRS to keep in mind when selling your home.

1. If you sell your home at a gain, you may be able to exclude part or all of the profit from your income. This rule generally applies if you’ve owned and used the property as your main home for at least two out of the five years before the date of sale.
2. You normally can exclude up to $250,000 of the gain from your income ($500,000 on a joint return). This excluded gain is also not subject to the new Net Investment Income Tax, which is effective in 2013.
3. If you can exclude all of the gain, you probably don’t need to report the sale of your home on your tax return.
4. If you can’t exclude all of the gain, or you choose not to exclude it, you’ll need to report the sale of your home on your tax return. You’ll also have to report the sale if you received a Form 1099-S, Proceeds From Real Estate Transactions.
5. Use IRS e-file to prepare and file your 2013 tax return next year. E-file software will do most of the work for you. If you prepare a paper return, use the worksheets in Publication 523, Selling Your Home, to figure the gain (or loss) on the sale. The booklet also will help you determine how much of the gain you can exclude.
6. Generally, you can exclude a gain from the sale of only one main home per two-year period.
7. If you have more than one home, you can exclude a gain only from the sale of your main home. You must pay tax on the gain from selling any other home. If you have two homes and live in both of them, your main home is usually the one you live in most of the time.
8. Special rules may apply when you sell a home for which you received the first-time homebuyer credit. See Publication 523 for details.
9. You cannot deduct a loss from the sale of your main home.
10. When you sell your home and move, be sure to update your address with the IRS and the U.S. Postal Service. File Form 8822, Change of Address, to notify the IRS.

For more information on this topic, see Publication 523. It’s available at IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Additional IRS Resources:

• Publication 523, Selling Your Home
• Questions and Answers on the Net Investment Income Tax
• Form 8822, Change of Address
• U.S. Postal Service

IRS YouTube Videos:

• Selling Your Home – English | Spanish | ASL

IRS Podcasts:

• Selling Your Home – English | Spanish

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