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1 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 Definition and Examples. 6. Bifurcation of Transaction. 7. Form 1099-C and Form Reduction of Tax Attributes. 9:45 am 10:30 am B. Federal Tax Liens, Levies & Seizures. a. What is FTL? b. Liens vs. Levies. c. Property Subject to Liens. d. Priority. e. Recording. f. Self-Releasing. g. Actual Knowledge. h. Extinguishing FTLs. i. Execution of Levy. j. Exemptions. k. Continuous Levies. _
2 Page 2 of 8 l. Foreclosing Liens. m. Effect of OICs and IAs. n. Appeals. BREAK: 10:30 am 10:45 am 10:45 am 11:45 am C. Discharging Taxes in Bankruptcy 1. Chapter Chapter Secured Tax Debts. 4. Unsecured Tax Debts. 5. Priority Tax Debts. 6. No Discharge Tax Debts. 7. Dischargeable Tax Debts. 8. Tolling. 9. Substitutes for Returns. LUNCH: 11:45 am 1:00 pm 1:00 pm 2:00 pm Discharging Taxes in Bankruptcy (cont d) Summarizing treatment of various tax debts in bankruptcy; typical scenarios. Q&A for Discharging Taxes in Bankruptcy and Live Demonstration of _
3 Page 3 of 8 D. Trust Fund Recovery Penalty 1. TFRP What is it? 2:00 pm 3:00 pm a. IRC 6672, and Federal Tax Regulations i. Definition of Trust Fund Taxes. ii. Section iii. iv. Sole proprietors, partnerships, single-member LLCs. Calculating the TFRP. b. Who Are Responsible Persons? i. Responsibility. ii. Willfulness. c. Procedural Matters. i. Statute of Limitations. Forms and Procedures. ii. iii. iv. Investigations. Protesting Proposed Assessments. Litigation. d. Planning Options, Malpractice Avoidance. i. Designated Payments. ii. Businesses in-business. E. Undoing Joint Liability. 3:00 pm 3:30 pm 1. Section 6015: Joint and Several Liability. 2. Section 6015(b): Innocent Spouse. 3. Section 6015(c): Taxpayers No Longer Married or Living Apart. _
4 Page 4 of 8 4. Section 6015(f): Equitable Relief. 5. Injured Spouse. Break: 3:30 pm 3:45 pm F. IRS Organization Overview 3:45 pm 4:00 pm 1. Organizational Structure and RRA Exam Division ( Revenue Agents ). 3. Collections Division ( Revenue Officers ). 4. Office of Appeals; Ex Parte Rules. 5. National (and local) Taxpayer Advocate. 6. Research materials: Internal Revenue Code and Regulations; Internal Revenue Manual. 4:00 pm 5:30 pm G. Dealing with IRS Collection Division 1. General Background Information. a. Statute of Limitations (audit and collections); tolling. b. Designated Payments. c. Estimated Tax Payments. 2. Installment Agreements. a. The CP letters. b. The Financial Disclosure Statements forms (433-A, B, F). c. Compliance Requirement. 3. Taxpayer Advocate Service (TAS). _
5 Page 5 of 8 4. Collection Due Process (CDP) Hearings. 5. Multi-Year Non-Filers. a. General Background Information. b. Timely CDP Requests vs. Equivalency Hearings. c. Effect on SOL, Tolling for bankruptcy. Sunday 9:00 am 10:00 am 6. Requesting Installment Agreements. 7. In-Business Trust Fund Installment Agreements (IBTFA). 8. Effect of an Installment Agreement. H. Penalties 1. General Matters. 10:00 am 10:30 am 2. Assessable Penalties; Penalties subject to Deficiency Proceedings; Stand Alone Penalties. 3. Late Filing and Late Payment Penalties. 4. Accuracy-Related Penalties. 5. Reasonable Cause & Good Faith (Section 6664). 6. Civil Fraud Penalties. 7. Reliance on Professional Advice. 8. Appeals. 9. Other Penalties (Preparer; International; FBAR).
6 Page 6 of 8 I. Offer in Compromise 10:30 am 12:00 pm 1. Legal Authority (IRC 7122 and Regulations ). 2. Types of Offers. a. Doubt as to Liability. b. Doubt as to Collectibility. c. Effective Tax Administration. 3. Forms and Procedures. Collection Information Statements. 4. Determining Amount to Be Offered. 5. Other Requirements. 6. Appealing Denied OICs. 7. Miscellaneous Issues. Working Lunch: 12:00 pm 1:00 pm J. Circular 230 and Q&A 1. General Background Information. 2. Obligations of Representatives. 3. Fee Arrangements. 4. Conflicts of Interest. 5. Advertising. 6. Accuracy and Truthfulness.
7 Page 7 of 8 K. United States Tax Court 1:00 pm 1:30 pm 1. General Background Information. 2. Subject Matter Jurisdiction. 3. Timelines. 4. Strategies. 5. Sample Petition, Answer and other common pleadings. L. Game Plans 1. Multi-Year non-filer. a. Full Pay or Never Pay? b. MFJ or MJS? 1:30 pm 2:30 pm c. Request W&I and ATs (SFR?) #3. d. Accurate or Estimate? e. Start immediate ES or W/H. f. Enter into IA. g. Wait 8 months before OIC (protect future chapter 7 or 13). 2. Large Payroll Taxes Owed by Corporation. a. Determine amount of TFRP. b. If no IRS involvement, gather assets to make designated payments c. Start sole prop (new EIN, new bank accounts, new location, new w-4s, new name, new phones/fax, new web site, new new new. d. Get low end appraisal of company assets (include intangibles). e. Personally purchase necessary assets with cash or note. _
8 Page 8 of 8 f. Corp s employees continue to be paid by corporation as it collects its receivables but are working for sole prop. g. Over time, corp s A/R is collected and sole prop s A/Rs build. h. Continue with designated payments, stay compliance, pay TFRP. 3. Other Scenarios (TBD) _
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