Low Income Taxpayer Clinics (LITCs) 2012 Interim and Year-End Report General Information

Size: px
Start display at page:

Download "Low Income Taxpayer Clinics (LITCs) 2012 Interim and Year-End Report General Information"

Transcription

1 Interim and Year-End Report General Information OMB Number -6 Name of clinic University of Washington School oflaw Federal Tax Clinic Reporting Period D Interim Report - January through June!RI Year-End Report - January through December Clinic Type D ESL only D Controversy only [RI Both Outreach Activities Note: Outreach activities are presentations designed to provide information about the clinic and its services directly to taxpayers or indirectly through other organizations or groups that serve taxpayers. A Number of outreach activities conducted for ESL taxpayers 6. Number of outreach activities conducted for low income taxpayers (do not include activities reported on line A above) C. Number of outreach activities conducted for other organizations that serve ESL or low income taxpayers (do not include activities reported on line A or B above). Total outreach activities (add lines A through C) Educational Activities Note: Educational activities are events designed to provide information about tax rights and responsibilities, including technical tax topics, to taxpayers. A Number of educational activities conducted for ESL taxpayers. Number of educational activities conducted for low income taxpayers (do not include activities reported on line A above) C. Number of educational activities conducted for other organizations that serve ESL or low income taxpayers (do not include activities reported on line A or B above). Total number of educational activities (add lines A through C) A For the educational activities reported on line A, enter the total number of attendees 7. For the educational activities reported on line, enter the total number of attendees C. For the educational activities reported on line C, enter the total number of attendees O. Total number of attendees at educational activities (add lines A through C) 6 List the topics that were covered during the educational activities reported on line. Attach additional pages as necessary. A. EITC H. B. ITINS I. (. Collections J. D. Filing Requirements K. E. Employee-Independent Contractor L. F. Small Business Recordkeeping M. G. Educational Credits N.... List the languages, other than English, in which educational actvtes were conducted Spanish Form -A (Rev. -) Catalog Number U For Paperwork Reduction Act Notice, see Publication. Department of the Treasury - Internal Revenue Service

2 Name of clinic Consultations Low Income Taxpayer Clinics (LITCs) Interim and Year-End Report General Information University of Washington School of Law Federal Tax Clinic Note: A one-on-one consultation is a discussion with a taxpayer designed to provide brief advice about a specific tax matter that does not result in representation of the taxpayer. A technical assistance consultation is a discussion with a tax practitioner or other service provider designed to give brief advice about a tax issue. 6 A. Number of one-on-one consultations conducted with ESL taxpayers B. Number of one-on-one consultations conducted with non-esl taxpayers C. Total number of one-on-one consultations (add lines 6A and 6) 7 Number technical assistance consultations conducted Referrals Number of ESL taxpayers referred for controversy representation (this item should be completed only by clinics that operate an ESL program) Number of cases where Taxpayer Advocate Service (TAS) assistance was requested (this item should be completed only by clinics that operate a controversy program) Tax Returns and Other Documents A. Number of tax returns prepared ancillary to ESL activities. Number of tax returns prepared to resolve a controversy C. Total number of tax returns prepared (add lines A and ) Number of Individual Taxpayer Identification Number (ITIN) applications prepared Volunteer Activities Does the organization have a pro bono panel [gj Yes No Number of volunteers that provided service to the clinic during the reporting period who are: A. Attorneys B. Certified Public Accountants C. Enrolled Agents D. Interpreters I Translators E. Students F. Others G. Total number of volunteers (add lines A through F) Total number of hours of service provided by volunteers Professional Education Activities Number of professional education (CPE or CLE) credits available through presentations conducted during the reportin period 6 List the topics covered during CPE or CLE presentations. Attach additional pages as necessary. A. Currently Not Collectible Status F. Tax Court 6 6, B. Offers in Compromise G. Collection Due Process Hearings c. Installment Agreements H. Audit Reconsiderations D. Innocent Spouse Relief I. Reading Transcripts E. Bankruptcy J. Taxpayer Advocate Service Fonn -A (Rev. -) Catalog Number U Department of the Treasury - lnt.ernal Revenue Service

3 Interim and Year-End Report Controversy Issues OMS Number -6 Name of clinic University of Washington School of Law Federal Tax Clinic Reporting Period Interim Report- January through June Year-End Report - January through December Controversy Issues Worked Income Issues Wages Interest I Dividends (Schedule ) Business Income (Schedule C) Capital Gain or Loss (Schedule D) IRA I Pension 6 Social Security Benefits 7 Alimony Rental, Royalty, Partnership, S Corp (Schedule E) Farming Income (Schedule F) Unemployment Gambling Winnings i Cancellation of Debt 6 Settlement Proceeds Other Deduction Issues Alimony 6 Education Expenses (Including student loan interest) 7 Moving Expenses IRA Deduction Medical and Dental Expenses State and Local Taxes Home Mortgage Interest Other Interest Expenses Charitable Contributions Casualty and Theft Losses Unreimbursed Employee Business Expenses 6 Other Itemized Deductions 7 Business Expenses (Schedule C) 7 7 Credit Issues Child and Dependent Care Credit Education Credits Child Tax Credit I Additional Child Tax Credit Earned Income Tax Credit First-Time Homebuyer Credit Other Credits Form - (Rev. -) Catalog Number F For Paperwork Reduction Act Notice, see Publication. Department of the Treasury - Internal Revenue Service

4 Interim and Year-End Report Controversy Issues Name of clinic University of Washington School of Law Federal Tax Clinic Controversy Issues Worked (continued} Status Issues SSN /TIN ITIN 6 Filing.Status 7 Exemptions Injured Spouse Innocent Spouse Employment-Related Identity Theft Refund-Related Identity Theft Nonfiler Worker Classification Tax I Refund I Return I Statute of Limitations Issues Self-Employment Tax Return Preparer Fraud 6 Estimated Tax Payments 7 Withholdings Refund Assessment Statute of Limitations Collection Statute of Limitations Refund Statute of Limitations Penalty Issues Trust Fund Recovery Penalty Other Civil Penalties Additional Tax on Distributions from Qualified Retirement Plans Collection Issues Payments 6 Installment Payment Agreement (IPA) 7 Offer-In-Compromise (OIC) Currently Not Collectible (CNC) Liens 6 Levies (Including Federal Payment Levy Program) 7 Total Controversy Issues Worked (add lines through 6), Form -B (Rev. -) Catalog Number F Department of the Treasury - Internal Revenue Service

5 Interim and Year-End Report Controversy Case Information OMB Number -6 Name of clinic University of Washington School of Law Federal Tax Clinic Reporting Period D Interim Report - January through June [RI Year-End Report - January through December Case Inventory A. Beginning case inventory (the number of controversy cases that were worked in the previous year that remained open as of January, ) B. New cases opened during the reporting period 7 C. Total number of controversy cases worked during the reporting period (add lines A and BJ 7 D. Cases closed during the reporting period E. Endin case inventory (the number of controversy cases that remained open at the end of the reporting perio (subtract line from line C)) Cases Worked For the cases reported on line C, indicate the IRS function or U.S. court where the controversy is being addressed as of the end of the reporting period. Each case should be counted only once. If the case was closed during the period, indicate the IRS function or U.S. court where the case was handled immediately before closing. Accounts Management A. Return Processing B. Penalty Abatement C. Injured Spouse D. Backup Withholding Exams E. Correspondence Exam F. Office or Field Exam G. Automated Underreporter (AUR) H. Automated Substitute-for-Return (ASFR) I. Audit Reconsideration Collection J. Automated Collection System (ACS) K. Field Collection (RO) L. Offer-In-Compromise (OIC) M. Lien Unit N. Bankruptcy Appeals. Exam Appeals P. Collection Due Process (CDP) Q. Collection Appeals Process (CAP) R. OIC Appeals S. Penalty Abatement Appeals T. Other Appeals Litigation I U. U.S. Tax Court Miscellaneous W. Identity Protection Specialized Unit (IPSU) X. Innocent Spouse Unit Y. SS- Unit Z. ITIN Unit AA. Trust Fund Recovery Penalty TOTAL (add items A through AA) (Must equal value in line C) Form -K (-) Catalog Number 7M For Paperwork Reduction Act Notice, see Publication. 7 Department of the Treasury - Internal Revenue Service

6 Name of clinic Additional Case Information Low Income Taxpayer Clinics (LITCs) Interim and Year-End Report Controversy Case Information University of Washington School of Law Federal Tax Clinic For the cases reported on line, Indicate the number of cases where: The amount in controversy exceeds $, per tax period. (for cases reported on line, include an explanation for each in the Program Narrative, Item. vii) The taxpayer's income exceeds % of the federal poverty guidelines 7 For the cases reported on line C, Indicate the number of cases involving: Matters worked in more than one IRS function or U.S. court 76 6 More than one tax year 7 Representation of ESL taxpayers 7 Joint representation of taxpayers Representation by volunteers 7 State tax matters U.S. Tax Court Activities Does the clinic participate in the U.S. Tax Court Clinical Program ] Yes No List the plaoo(s) of trial location served: Seattle, Washington Number of appearances entered in U.S. Tax Court during the reporting period, whether through an entry of appearance or via a petition submitted by the clinic Number of cases worked in U.S. Tax Court during the reporting period where negotiations were conducted with the IRS on behalf of a taxpayer, but no appearance was entered Number of informal consultations in U.S. Tax Court during the reporting period 7 Closed Case Outcomes For the cases reported on line D, indicate the: A. Numt;>er of cases in which the taxpayer was brought into filing compliance B. Number of cases in which the taxpayer was brought into collection compliance C. Total amount of dollars refunded in cash to taxpayers D. Total decrease in corrected tax liabilities (but not below zero for any taxpayer) 7,6,6,6 Form -K (-) Catalog Number 7M Department of the Treasury - Internal Revenue Service

LOW-INCOME TAXPAYER CLINIC (LITC) PRO BONO ATTORNEY INFORMATION

LOW-INCOME TAXPAYER CLINIC (LITC) PRO BONO ATTORNEY INFORMATION LOW-INCOME TAXPAYER CLINIC (LITC) PRO BONO ATTORNEY INFORMATION Thank you for accepting an MVLS pro bono client for representation. The information in this packet should assist you in your representation.

More information

Tax Attorney/CPA Packet

Tax Attorney/CPA Packet General Information: Tax Attorney/CPA Packet Documents Enclosed: Expense Reimbursement Guidelines Information on preferred process server for MVLS cases Litigation Fund Forms and Guidelines Sample Representation

More information

Avoid the IRS Maze When Representing Clients: Know How the IRS Works and What to Do When Representing Clients

Avoid the IRS Maze When Representing Clients: Know How the IRS Works and What to Do When Representing Clients Avoid the IRS Maze When Representing Clients: Know How the IRS Works and What to Do When Representing Clients This course looks at the organization of the IRS, including the IRS divisions involved with

More information

The Nuts and Bolts of Handling a Pro Bono Tax Controversy Case. Presented by The ABA Section of Taxation

The Nuts and Bolts of Handling a Pro Bono Tax Controversy Case. Presented by The ABA Section of Taxation The Nuts and Bolts of Handling a Pro Bono Tax Controversy Case Presented by The ABA Section of Taxation Panelists Caroline Ciraolo - Rosenberg, Martin, Greenberg, LLP, Baltimore, Maryland Catherine Engell

More information

ONE-DAY SEMINAR OUTLINE

ONE-DAY SEMINAR OUTLINE ONE-DAY SEMINAR OUTLINE A. The Discharge of Indebtedness 8:30 am 9:20 am 1. IRC 61, 108, 1017; and Regulations thereunder. 2. Exclusions. 3. Exceptions. 4. Mortgage Debt Relief Act of 2007. 5. Definition

More information

Presentation Outline

Presentation Outline Presentation Outline Saturday 9:00 am 9:45 am A. Debt and the Discharge of Indebtedness 1. IRC 61, 108, 1017; and Regulations thereunder. 2. Exclusions. 3. Exceptions. 4. Mortgage Debt Relief Act of 2007.

More information

5/3/2015. Dealing with the IRS Collection Division. Eric L. Green. Discussion Topics

5/3/2015. Dealing with the IRS Collection Division. Eric L. Green. Discussion Topics Dealing with the IRS Collection Division Presented by Eric L. Green, Esq. Green & Sklarz LLC www.gs lawfirm.com Eric L. Green Eric is a partner with Green & Sklarz, LLC in Connecticut. The focus is civil

More information

Usually, a low-income taxpayer receives several notices (sometimes as many as

Usually, a low-income taxpayer receives several notices (sometimes as many as PART III. COLLECTION CASES...1 OVERVIEW:...1 A. REASONABLE COLLECTION POTENTIAL... 1 B. CURRENTLY NOT COLLECTIBLE... 3 C. PARTIAL INSTALLMENT AGREEMENTS.... 3 D. INSTALLMENT AGREEMENTS... 4 E. PREPARING

More information

Offer in Compromise (Doubt as to Liability)

Offer in Compromise (Doubt as to Liability) Form 656-L Offer in Compromise (Doubt as to Liability) CONTENTS What you need to know...2 Important information...2 Form 656-L...5 IRS contact information If you have questions about qualifying for an

More information

A series of informational publications designed to educate taxpayers about the tax impact of significant life events. Get Right

A series of informational publications designed to educate taxpayers about the tax impact of significant life events. Get Right A series of informational publications designed to educate taxpayers about the tax impact of significant life events. Get Right Estimated Time: 15 minute video presentation, optional question and answer

More information

The IRS Collection Process Publication 594

The IRS Collection Process Publication 594 The IRS Collection Process Publication 594 Page 1 The IRS Collection Process Publication 594 This publication provides a general description of the IRS collection process. The collection process is a series

More information

ADDITIONAL TOPICS. Glenn Gizzi. Fall/Winter 2013

ADDITIONAL TOPICS. Glenn Gizzi. Fall/Winter 2013 ADDITIONAL TOPICS Glenn Gizzi Fall/Winter 2013 Registered Tax Return Preparer Program Jan. 18, 2013 U.S District Court enjoined the IRS from enforcing the regulatory requirements for registered tax return

More information

IRS Tax Resolution. Course #5730B/QAS5730B Exam Packet

IRS Tax Resolution. Course #5730B/QAS5730B Exam Packet IRS Tax Resolution Course #5730B/QAS5730B Exam Packet IRS TAX RESOLUTION (COURSE #5730B/QAS5730B) COURSE DESCRIPTION AND INTRODUCTION Tax resolution means providing solutions to businesses and individuals

More information

The IRS Collection Process Keep this publication for future reference Publication 594

The IRS Collection Process Keep this publication for future reference Publication 594 IRS Mission: Provide America s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. What You Should

More information

Commissioner. Wage & Investment. Collection Strategy

Commissioner. Wage & Investment. Collection Strategy Commissioner Services & Enforcement Operations Support Small Business- Self Employed Wage & Investment Campus & Call Site Operations Campus & Call Site Operations Field Collection Enterprise Collection

More information

Legal Aid Society of Orange County Low Income Taxpayer Clinic

Legal Aid Society of Orange County Low Income Taxpayer Clinic Legal Aid Society of Orange County Low Income Taxpayer Clinic Presented by: Renato L. Izquieta, Esq. Legal Aid Society of Orange County Presented by: Richard Silva, Paralegal Legal Aid Society of Orange

More information

Contents. About This Book How To Use This Book Foreword Acknowledgments About the Author

Contents. About This Book How To Use This Book Foreword Acknowledgments About the Author Contents About This Book How To Use This Book Foreword Acknowledgments About the Author vii ix xi xiii xv Chapter 1 Initial Client Engagement 5 Topical Index 1 1.01 Nature of Federal Tax Law 5 1.02 Role

More information

Income, Gift, and Estate Tax Update

Income, Gift, and Estate Tax Update Income, Gift, and Estate Tax Update Individual Income Tax Rates p. 1 Phil Harris Department of Agricultural and Applied Economics University of Wisconsin-Madison Marriage Penalty Relief p. 1 Capital Gains

More information

What you need to know... 1. Paying for your offer... 2. How to apply... 3. Completing the application package... 4. Important information...

What you need to know... 1. Paying for your offer... 2. How to apply... 3. Completing the application package... 4. Important information... Form 656 Booklet Offer in Compromise CONTENTS What you need to know... 1 Paying for your offer... 2 How to apply... 3 Completing the application package... 4 Important information... 5 Removable Forms

More information

ITINs: Practical Guidelines For Individuals

ITINs: Practical Guidelines For Individuals What is an ITIN? ITIN stands for Individual Tax Identification Number. It is a nine-digit number issued by the Internal Revenue Service (IRS) to individuals who do not qualify for a Social Security Number

More information

First, Don't Panic - Payment Alternatives When Your Client Cannot Pay In Full. Presented by Claudia Hill, EA or Frank Degen, EA On Behalf of NAEA

First, Don't Panic - Payment Alternatives When Your Client Cannot Pay In Full. Presented by Claudia Hill, EA or Frank Degen, EA On Behalf of NAEA First, Don't Panic - Payment Alternatives When Your Client Cannot Pay In Full Presented by Claudia Hill, EA or Frank Degen, EA On Behalf of NAEA There are lots of reasons a taxpayers can find themselves

More information

Boomer Fact File. Aging in America. Make 2015 Tax Preparation less Taxing. In 1900, 1 in 25 Americans was a Senior

Boomer Fact File. Aging in America. Make 2015 Tax Preparation less Taxing. In 1900, 1 in 25 Americans was a Senior Make 2015 Tax Preparation less Taxing Aging in America In 1900, 1 in 25 Americans was a Senior 2005, 1 in 8 2020, 1 in 6 2030, 1 in 5 and will remain there through 2050 10,000 each and every day turn age

More information

1. Is there a difference between an employee and a subcontractor?

1. Is there a difference between an employee and a subcontractor? ? Subcontractors Frequently Asked Questions Text Publications & Forms Internal Revenue Code & Treasury Regulations Revenue Procedures & Revenue Rulings 1. Is there a difference between an employee and

More information

Request for Innocent Spouse Relief

Request for Innocent Spouse Relief Form 8857 (Rev. January 2014) Department of the Treasury Internal Revenue Service (99) Request for Innocent Spouse Relief Information about Form 8857 and its separate instructions is at www.irs.gov/form8857.

More information

FORM 941/944 W2 / W3 1099 / 1096

FORM 941/944 W2 / W3 1099 / 1096 FORM 941/944 W2 / W3 1099 / 1096 DIRECTLY FROM: THE IRS PUBLICATION 15 CIRCULAR E The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful

More information

Discharging Taxes in Bankruptcy

Discharging Taxes in Bankruptcy When clients need protection from creditors, tax debts can be resolved as well. by Donald L. Ariail, CPA/CFP Michael M. Smith, Esq., CPA Neil Deininger, Esq., CPA and Reba M. Wingfield, Esq. Discharging

More information

IRS Tax Account Analysis. Legacy Tax & Resolution Services, LLC. Resolution@hesthetaxman.com 800-829-7483 Fax: 866-580-4844.

IRS Tax Account Analysis. Legacy Tax & Resolution Services, LLC. Resolution@hesthetaxman.com 800-829-7483 Fax: 866-580-4844. IRS Tax Account Analysis Legacy Tax & Resolution Services, LLC. Resolution@hesthetaxman.com 800-829-7483 Fax: 866-580-4844 Prepared for: Taxpayer July 7, 2015 Report Presented By: Stephan H. Brewer, CPA,

More information

This Offer in Compromise package includes: Information you need to know before submitting an offer in compromise

This Offer in Compromise package includes: Information you need to know before submitting an offer in compromise www.irs.gov Form 656 (Rev. 5-2001) Catalog Number 16728N Form 656 Offer in Compromise This Offer in Compromise package includes: Information you need to know before submitting an offer in compromise Instructions

More information

Answering Questions about Your Family s Income When Applying for Health Insurance

Answering Questions about Your Family s Income When Applying for Health Insurance What You Need to Know about Health Insurance Applying for Health Insurance Answering Questions about Your Family s Income When Applying for Health Insurance About this fact sheet You may be able to get

More information

1040 US Tax Organizer

1040 US Tax Organizer 1040 US Please enter all pertinent information. If you have attached a government form for an item, check the box and do not enter a amount. WAGES, SALARIES AND TIPS Employer name: Amount 2011 Amount Attach

More information

IRS. Commonly Asked Questions When IRS Determines Your Work Status is Employee

IRS. Commonly Asked Questions When IRS Determines Your Work Status is Employee IRS Department of the Treasury Internal Revenue Service www.irs.gov Commonly Asked Questions When IRS Determines Your Work Status is Employee 1. What should I do now? What you should do depends on whether

More information

The Examination Process. The IRS Mission

The Examination Process. The IRS Mission The IRS Mission Provide America s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. The Examination

More information

TAX CONTROVERSY TOOLKIT

TAX CONTROVERSY TOOLKIT TAX CONTROVERSY TOOLKIT Toolkit for Handling a Pro Bono Tax Controversy Texas Young Lawyers Association 2014 Edition Disclaimer: This publication is intended to provide lawyers with current and accurate

More information

PROGRAM REPORT. December 2014. www.taxpayeradvocate.irs.gov/litc

PROGRAM REPORT. December 2014. www.taxpayeradvocate.irs.gov/litc PROGRAM REPORT December 2014 www.taxpayeradvocate.irs.gov/litc OFFICE OF THE TAXPAYER ADVOCATE LOW INCOME TAXPAYER CLINICS PROGRAM REPORT December 2014 www.taxpayeradvocate.irs.gov/litc 1 OFFICE OF THE

More information

Nevada Legal Services Low Income Taxpayer Clinic (NLS LITC) IRS Tax Collection: Process and Options

Nevada Legal Services Low Income Taxpayer Clinic (NLS LITC) IRS Tax Collection: Process and Options Nevada Legal Services Low Income Taxpayer Clinic (NLS LITC) IRS Tax Collection: Process and Options 1 How did my IRS tax debt happen? The usual process Most taxes are "self assessed." You tell the IRS

More information

2015 INDIVIDUAL TAX ORGANIZER

2015 INDIVIDUAL TAX ORGANIZER 2015 INDIVIDUAL TAX ORGANIZER Intelligent tax preparation done right the first time. Call today for your free consultation Tax Preparation Business Solutions Marketing Branding p: 888.480.8898 f: 678.884.1838

More information

1040 U.S. Individual Income Tax Return 2013

1040 U.S. Individual Income Tax Return 2013 F or Department of the Treasury Internal Revenue Service (99) 1 U.S. Individual Income Tax Return 21 m OMB No. 155-7 IRS Use Only Do not write or staple in this space. For the year Jan. 1 Dec. 1, 21, or

More information

DET710. A Guide to Tax Resolution: Solving IRS Problems - 12 Hours

DET710. A Guide to Tax Resolution: Solving IRS Problems - 12 Hours DET710 A Guide to Tax Resolution: Solving IRS Problems - 12 Hours Course Objectives and Outline Chapter 1 - IRS Overview and Taxpayer Rights 1. List the mission of the IRS. 2. State the role of Taxpayer

More information

Form 2000-4. Arkansas Department of Finance and Administration Settlement or Compromise of Tax Liability

Form 2000-4. Arkansas Department of Finance and Administration Settlement or Compromise of Tax Liability Form 2000-4 Arkansas Department of Finance and Administration Settlement or Compromise of Tax Liability Submit this Form and other items listed in the checklist on page 6 via postal mail to the following

More information

AGOSTINO & ASSOCIATES, P.C. IRS Collections. Presented by : Frank Agostino

AGOSTINO & ASSOCIATES, P.C. IRS Collections. Presented by : Frank Agostino AGOSTINO & ASSOCIATES, P.C. IRS Collections Presented by : Frank Agostino DISCLAIMER: The following materials and accompanying Access MCLE, LLC audio program are for instructional purposes only. Nothing

More information

UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA NOTICE OF RESPONSIBILITIES OF CHAPTER 13 DEBTORS AND THEIR ATTORNEYS

UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA NOTICE OF RESPONSIBILITIES OF CHAPTER 13 DEBTORS AND THEIR ATTORNEYS UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA In re: Case No. Debtors. NOTICE OF RESPONSIBILITIES OF CHAPTER 13 DEBTORS AND THEIR ATTORNEYS This Notice lists certain responsibilities of debtors

More information

Tax Protections for Domestic Violence Survivors FOR DOMESTIC VIOLENCE SURVIVORS. Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI

Tax Protections for Domestic Violence Survivors FOR DOMESTIC VIOLENCE SURVIVORS. Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI TAX PROTECTIONS FOR DOMESTIC VIOLENCE SURVIVORS Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI Some materials adapted from the National Women s Law Center STARTING THE TAX RETURN 1

More information

Offer in Compromise. What you need to know... Paying for your offer... How to apply... Completing the application package... 3

Offer in Compromise. What you need to know... Paying for your offer... How to apply... Completing the application package... 3 Form 656 Booklet Offer in Compromise CONTENTS What you need to know...... 1 Paying for your offer...... 2 How to apply... 3 Completing the application package... 3 Important information... 4 Removable

More information

TAX PROCEDURE (DN 893) ASSIGNMENT 28 - - - SETTLEMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8,, 2014) Table Of Contents

TAX PROCEDURE (DN 893) ASSIGNMENT 28 - - - SETTLEMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8,, 2014) Table Of Contents TAX PROCEDURE (DN 893) ASSIGNMENT 28 - - - SETTLEMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8,, 2014) Table Of Contents Table Of Contents... -1- Assignment 28 - - - Settlement Agreements With

More information

Representing Clients in Collection Due Process Hearings

Representing Clients in Collection Due Process Hearings Representing Clients in Collection Due Process Hearings Prepared by The Community Tax Law Project 2006 A substantial number of the Community Tax Law Project s cases involve collection activity by the IRS

More information

SPECIAL CIRCUMSTANCES APPEAL

SPECIAL CIRCUMSTANCES APPEAL Instructions 2012-2013 You have indicated that you and/or your family have experienced a significant change in your financial situation during 2011. We understand this may be a difficult time for you and

More information

Social Security Number: Occupation: Email Address: Current Address (if not listed on W2 form or 1099 Taxpayer Name: Spouse Name: form):

Social Security Number: Occupation: Email Address: Current Address (if not listed on W2 form or 1099 Taxpayer Name: Spouse Name: form): For New Clients only - please submit with your forms and documentations TAX RETURN QUESTIONNAIRE - TAX YEAR 2014 Current Address (if not listed on W2 form or 1099 Taxpayer Name: Spouse Name: form): Phone

More information

1040 U.S. Individual Income Tax Return 2013

1040 U.S. Individual Income Tax Return 2013 F or Department of the Treasury Internal Revenue Service (99) U.S. Individual Income Tax Return 23 m OMB No. 55-7 IRS Use Only Do not write or staple in this space. For the year Jan. Dec. 3, 23, or other

More information

2014 1040 Questionnaire

2014 1040 Questionnaire 2014 1040 Questionnaire Please check the appropriate box. Any YES answers require you to attach details and/or documentation! Personal Information YES NO Did your marital status change during the year?...

More information

UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA NOTICE OF RESPONSIBILITIES OF CHAPTER 7 DEBTORS AND THEIR ATTORNEYS

UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA NOTICE OF RESPONSIBILITIES OF CHAPTER 7 DEBTORS AND THEIR ATTORNEYS UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA In re: Case No. Debtors. NOTICE OF RESPONSIBILITIES OF CHAPTER 7 DEBTORS AND THEIR ATTORNEYS This Notice lists certain responsibilities of debtors and

More information

ROWLAND ALEXANDER Lisa R. Alexander, MSA, RTRP lisa@goraonline.com www.goraonline.com TAX YEAR 2014

ROWLAND ALEXANDER Lisa R. Alexander, MSA, RTRP lisa@goraonline.com www.goraonline.com TAX YEAR 2014 ROWLAND ALEXANDER Lisa R. Alexander, MSA, RTRP lisa@goraonline.com www.goraonline.com TAX YEAR 2014 Welcome to the New Year and another tax filing. Hopefully, with a minimal effort on your part, we can

More information

IMPACT. Taxpayer implications of an Economic Downturn TAX IMPLICATIONS

IMPACT. Taxpayer implications of an Economic Downturn TAX IMPLICATIONS TAX IMPLICATIONS IMPACT Taxpayer implications of an Economic Downturn By Joseph LiPari, CPA, M.B.A. As the United States continues to be mired in its worst recession in 80 years, we are all well aware

More information

TAXSTAR INCOME TAX SERVICE 5-MINUTE TAX QUESTIONNAIRE

TAXSTAR INCOME TAX SERVICE 5-MINUTE TAX QUESTIONNAIRE TAXSTAR INCOME TAX SERVICE 5-MINUTE TAX QUESTIONNAIRE INSTRUCTIONS The 5-Minute Tax Questionnaire is the simple way to collect and report the information needed for us to prepare your federal and state

More information

Collection Technology and Automation

Collection Technology and Automation Collection Technology and Automation Field Collection 2 Western Area Collection Alaska Washington Idaho Montana Oregon Wyoming Northern California Nevada Utah Colorado International 3 Predictive Analytics

More information

GEORGE L. WILLIS Assoc. Clinical Professor and Director of the Tax Law Clinic

GEORGE L. WILLIS Assoc. Clinical Professor and Director of the Tax Law Clinic GEORGE L. WILLIS Assoc. Clinical Professor and Director of the Tax Law Clinic EDUCATION CHAPMAN UNIVERSITY SCHOOL OF LAW J. D. WITH TAXATION EMPHASIS, 1998 CALIFORNIA STATE UNIVERSITY, LONG BEACH B. A.,

More information

Collection Information Statement for Wage Earners and Self-Employed Individuals

Collection Information Statement for Wage Earners and Self-Employed Individuals Georgia Department of Revenue Collection Information Statement for Wage Earners and SelfEmployed Individuals Form CD14C (June 2012) Use this form if you are An individual who owes income tax on a Form

More information

Collection Information Statement for Wage Earners and Self-Employed Individuals

Collection Information Statement for Wage Earners and Self-Employed Individuals Form 433-A (Rev. December 2012) Department of the Treasury Internal Revenue Service Collection Information Statement for Wage Earners and Self-Employed Individuals Wage Earners Complete Sections 1, 2,

More information

Sandberg Tax Service, LLC 1330 Flint Meadow Dr Kaysville, UT 84037. Organizer

Sandberg Tax Service, LLC 1330 Flint Meadow Dr Kaysville, UT 84037. Organizer Sandberg Tax Service, LLC 1330 Flint Meadow Dr Kaysville, UT 84037 Organizer Sandberg Tax Service, LLC 1330 Flint Meadow Dr Kaysville, UT 84037 Telephone: (801)928-9642 E-mail: dave@sandbergtax.com Taxpayer

More information

Tax Preparation Checklist

Tax Preparation Checklist Tax Preparation Checklist Being prepared for tax season could expedite your return and reduce your taxes. We have prepared a list of common items that are present with most returns. Taxpayer Checklist

More information

Taking Your Credit. Important Information about Available Tax Credits and Services

Taking Your Credit. Important Information about Available Tax Credits and Services Taking Your Credit Important Information about Available Tax Credits and Services Disclaimer Information we will provide today is for outreach and information and referral purposes. For answers specific

More information

INSTRUCTIONS FOR COMPLETING OFFICIAL FORM 7. STATEMENT OF FINANCIAL AFFAIRS (Revised 2/01) I. INTRODUCTION

INSTRUCTIONS FOR COMPLETING OFFICIAL FORM 7. STATEMENT OF FINANCIAL AFFAIRS (Revised 2/01) I. INTRODUCTION INSTRUCTIONS FOR COMPLETING OFFICIAL FORM 7 STATEMENT OF FINANCIAL AFFAIRS (Revised 2/01) I. INTRODUCTION The Statement of Financial Affairs provides a summary of the debtor's financial history, transactions,

More information

Tax Preparation by Robin G Wixom, LLC

Tax Preparation by Robin G Wixom, LLC Tax Preparation by Robin G Wixom, LLC 2015 TAX ORGANIZER Please fill out the following questionnaire and gather the applicable documents. If you choose to send the documents via e-mail, please encrypt

More information

Taxpayer Bill of Rights Adopted June 10, 2014

Taxpayer Bill of Rights Adopted June 10, 2014 1. The Right to Be Informed Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions,

More information

Income Tax Organizer

Income Tax Organizer Income Tax Organizer This organizer will help you organize your tax information (and make sure that you don't miss important deductions). We hope you find it useful and informative! (This form was prepared

More information

The IRS Collection Process Keep this publication for future reference Publication 594

The IRS Collection Process Keep this publication for future reference Publication 594 IRS Mission: Provide America s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. What You Should

More information

Tax Resolution Underwriting Worksheet

Tax Resolution Underwriting Worksheet Tax Resolution Underwriting Worksheet Office: Tax Consultant: Date: Personal Information Spouse info Taxpayer's name DOB SSN Filing Status (SINGLE, JOINTLY, SEPARATELY) Address Home Phone Number Cell Phone

More information

The IRS Collection Process Keep this publication for future reference Publication 594

The IRS Collection Process Keep this publication for future reference Publication 594 IRS Mission: Provide America s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. What You Should

More information

Part 4. Comprehensive Examples and Forms Example One: Active minister

Part 4. Comprehensive Examples and Forms Example One: Active minister Part 4. Comprehensive Examples and Forms Example One: Active minister te: This example is based on an illustrated example contained at the end of IRS Publication 517. Rev. John Michaels is the minister

More information

Tax-Aide Free Tax Help

Tax-Aide Free Tax Help Tax-Aide Free Tax Help Kathie Saunders, Grants Pass Coordinator Volunteer Dorothy Yetter, Tax Preparer Volunteer NTTC - 2013 TRAINING 1 Today s Topics What is AARP Tax-Aide and who do we help Tax-Aide

More information

The IRS Collection Process Keep this publication for future reference Publication 594

The IRS Collection Process Keep this publication for future reference Publication 594 IRS Mission: Provide America s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. What You Should

More information

The CCH IRS Representation Certification Program. The complete road map to IRS representation success IRS

The CCH IRS Representation Certification Program. The complete road map to IRS representation success IRS The CCH IRS Representation Certification Program The complete road map to IRS representation success Increase your earnings with a premium service Expand your practice (and your reputation) with a niche

More information

COVER PAGE. Filing Checklist for 2013 Tax Return Filed On Standard Forms. Prepared on: 01/30/2014 09:52:47 am

COVER PAGE. Filing Checklist for 2013 Tax Return Filed On Standard Forms. Prepared on: 01/30/2014 09:52:47 am COVER PAGE Filing Checklist for 23 Tax Return Filed On Standard Forms Prepared on: /3/24 9:52:47 am Return: C:\Users\Smokey\Desktop\Tax\23 Whittenburg\Ch. 8\Robert Ramos 23 Tax Return.T3 To file your 23

More information

The CCH IRS Representation Certification Program. The complete road map to IRS representation success IRS

The CCH IRS Representation Certification Program. The complete road map to IRS representation success IRS The CCH IRS Representation Certification Program The complete road map to IRS representation success Increase your earnings with a premium service Earn CPE Expand your practice (and your reputation) with

More information

Instructions for Form 5329

Instructions for Form 5329 2014 Instructions for Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Department of the Treasury Internal Revenue Service Section references are to the Internal

More information

Instructions for Form 1045

Instructions for Form 1045 2015 Instructions for Form 1045 Application for Tentative Refund Department of the Treasury Internal Revenue Service General Instructions Future developments. For the latest information about developments

More information

CONSIDERATIONS AND STRATEGIES WHEN THE TAXPAYER IS ALREADY IN TROUBLE

CONSIDERATIONS AND STRATEGIES WHEN THE TAXPAYER IS ALREADY IN TROUBLE CONSIDERATIONS AND STRATEGIES WHEN THE TAXPAYER IS ALREADY IN TROUBLE By Leslie Shields Attorney at Law The Shields Law Firm, P.L.L.C. 402 S. Northshore Drive Knoxville, Tennessee 37919 Phone (865) 546-2400

More information

Offer in Compromise. Attach Application Fee and Payment (check or money order) here. IRS Received Date. (Rev. May 2012) Section 3

Offer in Compromise. Attach Application Fee and Payment (check or money order) here. IRS Received Date. (Rev. May 2012) Section 3 Form 656 (Rev. May 2012) Department of the Treasury Internal Revenue Service Offer in Compromise Attach Application Fee and Payment (check or money order) here. Section 1 Your Contact Information Your

More information

2012 RETURNS. Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)

2012 RETURNS. Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) 2012 RETURNS Take your VITA/TCE training online at www.irs.gov (keyword: Link & Learn Taxes). Link to the Practice Lab to gain

More information

PART 3 REPRESENTATION, PRACTICE, AND PROCEDURES. Section 3: Specific Types of Representation Part 3 Representing a Taxpayer in Audits/Examinations

PART 3 REPRESENTATION, PRACTICE, AND PROCEDURES. Section 3: Specific Types of Representation Part 3 Representing a Taxpayer in Audits/Examinations PART 3 REPRESENTATION, PRACTICE, AND PROCEDURES Section 3: Specific Types of Representation Part 3 Representing a Taxpayer in Audits/Examinations IRS authority to investigate IRS utilizes internally developed

More information

Sure and Secure IRS Resolution Services

Sure and Secure IRS Resolution Services Sure and Secure IRS Resolution Services Enrolled Agent - Representation What is an Enrolled Agent? An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field

More information

NOL Worksheets. See Instruction 15.

NOL Worksheets. See Instruction 15. FORM AMENDED MARYLAND TAX RETURN Your first name and initial Last name Social security number Check here if you are: 65 or Blind over Spouse s first name and initial Last name Social security number Check

More information

STATE OF WYOMING WOLFS-109(a)

STATE OF WYOMING WOLFS-109(a) STATE OF WYOMING WOLFS-109(a) The State of Wyoming must have a properly completed form before payment will be made. STATE AGENCY INFORMATION Agency #, Agency Name, Contact Name, Title, Address; Phone #

More information

DRAFT. Offer in Compromise. What you need to know...1. Paying for your offer...2. How to apply...3. Completing the application package...

DRAFT. Offer in Compromise. What you need to know...1. Paying for your offer...2. How to apply...3. Completing the application package... Form 656 Booklet Offer in Compromise CONTENTS What you need to know...1 Paying for your offer...2 How to apply...3 Completing the application package...3 Important information...4 Removable Forms - Form

More information

PEDRICK & COMPANY, LLC 103 CENTRAL AVENUE HINESVILLE, GA 31313. Organizer

PEDRICK & COMPANY, LLC 103 CENTRAL AVENUE HINESVILLE, GA 31313. Organizer PEDRICK & COMPANY, LLC 103 CENTRAL AVENUE HINESVILLE, GA 31313 Organizer 2013 Tax Organizer ORG0 This Tax Organizer is designed to help you collect and report the information needed to prepare your 2013

More information

Professional Judgment Request for the 2015-2016 Academic Year

Professional Judgment Request for the 2015-2016 Academic Year Professional Judgment Request for the 2015-2016 Academic Year Please print clearly: Student Name: Student ID or SSN: Phone: Address/City/Zip: Email: The FAFSA is used to estimate a family s ability to

More information

Schedule C Worksheet for Self-Employed Filers and Contractors tax year 2013. Part 1: Business Income and Expenses

Schedule C Worksheet for Self-Employed Filers and Contractors tax year 2013. Part 1: Business Income and Expenses Schedule C Worksheet for Self-Employed Filers and Contractors tax year 2013 This document will list and explain the information and documentation that we will need in order to file a tax return for a self-employed

More information

BRIEF OVERVIEW OF PENNSYLVANIA PERSONAL INCOME TAX

BRIEF OVERVIEW OF PENNSYLVANIA PERSONAL INCOME TAX CHAPTER 6: BRIEF OVERVIEW OF PENNSYLVANIA PERSONAL INCOME TAX TABLE OF CONTENTS I. OVERVIEW 2 II. TAX RATE...3 III. EIGHT CLASSES OF INCOME 3 A. Gross Compensation... 3 B. Interest... 4 C. Dividends...

More information

at Disney s Yacht and Beach Club Resort and Conference Center, Lake Buena Vista, Florida Presented By: IRSCompliance.org and 1099 Pro, Inc.

at Disney s Yacht and Beach Club Resort and Conference Center, Lake Buena Vista, Florida Presented By: IRSCompliance.org and 1099 Pro, Inc. at Disney s Yacht and Beach Club Resort and Conference Center, Lake Buena Vista, Florida Presented By: IRSCompliance.org and 1099 Pro, Inc. Sunday, July 6 9:00 9:50 AM Split General Sessions New to the

More information

Map to IRS Billing and Collections

Map to IRS Billing and Collections Map to IRS Billing and Collections File Tax Return with Receive a Bill From IRS If the first bill is unpaid, one additional bill will be sent. Watch out for penalties and interest If the final bill which

More information

The Planner s Guide to the 1040 Form!

The Planner s Guide to the 1040 Form! The Planner s Guide to the 1040 Form! Unlocking the annuity and life insurance planning opportunities that other financial advisors are out of position to pursue. PLAN Noun - \plan\ Definition - A program

More information

Instructions for Form 8606

Instructions for Form 8606 2001 Instructions for Form 8606 Nondeductible IRAs and Coverdell ESAs Section references are to the Internal Revenue Code unless otherwise noted. Department of the Treasury Internal Revenue Service You

More information

Instructions for Form 5329

Instructions for Form 5329 2010 Instructions for Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Department of the Treasury Internal Revenue Service Section references are to the Internal

More information

Tax Issues for Domestic Violence Survivors: What Advocates Need To Know

Tax Issues for Domestic Violence Survivors: What Advocates Need To Know Tax Issues for Domestic Violence Survivors: What Advocates Need To Know Can You Hear Us? If you cannot hear us, please dial in now: Dial 1-866-740-1260 Passcode: 5887610 2 Tax Issues for Domestic Violence

More information

Instructions for Form 1045

Instructions for Form 1045 2014 Instructions for Form 1045 Application for Tentative Refund Department of the Treasury Internal Revenue Service General Instructions Future developments. For the latest information about developments

More information

Federal Income Tax Advocacy for Domestic Violence Survivors

Federal Income Tax Advocacy for Domestic Violence Survivors Federal Income Tax Advocacy for Domestic Violence Survivors November 7, 2012 A training hosted by: Susan Morgenstern, Legal Aid Society of Cleveland with assistance from Camille Gill, Legal Aid Society

More information

Matthew Von Schuch. Tax Attorney and CPA

Matthew Von Schuch. Tax Attorney and CPA Matthew Von Schuch Tax Attorney and CPA 7 METHODS TO RESOLVE IRS TAX DEBT Offer in Compromise Settling tax debt for less than owed Installment Agreement A payment plan for tax debts Non- Collectable Status

More information

Please note: For any return that is prepared while you wait, payment is expected at the time of completion.

Please note: For any return that is prepared while you wait, payment is expected at the time of completion. Your full name: Please answer the following questions as they relate to the year 2013. While this form is NOT required to be completed, you may be eligible for a 5% discount if this checklist is filled

More information

App-1 Definitions Accrual of Action. For debt collection, this is the point in time after which a legal action may be brought against a debtor.

App-1 Definitions Accrual of Action. For debt collection, this is the point in time after which a legal action may be brought against a debtor. APPENDIX 1 1900.25 REV-4 App-1 Definitions Accrual of Action. For debt collection, this is the point in time after which a legal action may be brought against a debtor. Generally, this is recognized as

More information

IRS Administrative Appeals Process Procedures

IRS Administrative Appeals Process Procedures IRS Administrative Appeals Process Procedures Charles P. Rettig Avoiding litigation is often the best choice for a client. The Administrative Appeals process can make it happen. Charles P. Rettig, a partner

More information

University of Northern Iowa

University of Northern Iowa University of Northern Iowa Direct Deposit of Payroll Authorization Form Name (Please Print) (Last, First, MI) UNI ID# I hereby authorize the University of Northern Iowa to initiate direct deposit credit

More information