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

Size: px
Start display at page:

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

Transcription

1 TAX PROCEDURE (DN 893) ASSIGNMENT SETTLEMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8,, 2014) Table Of Contents Table Of Contents Assignment Settlement Agreements With The IRS Examine the following nine provisions of the Constitution Of The United States Of America Examine the following IRC sections Collection Abatements, credits, or refunds Examine the following other federal statutes Examine the following facts, issues, opinions, and decisions Settlement agreement granted Settlement agreement denied Examine the following Federal Regulation provisions Examine the following IRS IR Manual sections LMSB Examinations Settlement Procedures Settlement Procedures Examine the following documents issued by: Treasury Department (TD); Internal Revenue Service (IRS); Department Of Justice (DOJ); Treasury Inspector General For Tax Administration (TIGTA); Taxpayer Advocate Service (TAS), and certain other issuers TD News Releases (TDNR) IRS and Taxpayer Advocate Service (TAS) s Publications IRS Revenue Rulings (IRS Rev. Rul.) IRS Revenue Procedures (IRS Rev. Proc.) IRS Legal Memorandums (IRS ILM) IRS Technical Advice Memoranda (IRS TAM) IRS Private Letter Rulings (IRS PLR) IRS Policy Statement (IRS P) IRS Chief Counsel (CC) IRS CC Advice Memoranda (IRS CCAM) IRS Chief Counsel Advice (IRS ECC) IRS Field Service Advices (IRS FSA) IRS Field Attorney Advice (IRS FAA) IRS Determination Letters (IRS DL) IRS Notices IRS Fact Sheets (IRS FS) IRS Announcements (IRS Ann) IRS Information Releases (IRS IR) IRS News Releases (IRS NR) IRS Small Business / Self-Employed (IRS SB/SE) IRS Frequently Asked Questions (IRS FAQ) Other documents Examine the following IRS and TIGTA forms and the instructions thereto Examine the following articles, letters, reports, etc. from professional individuals or organizations Examine the following documents by Professor Jegen Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

2 Assignment Settlement Agreements With The IRS Examine the following nine provisions of the Constitution Of The United States Of America - Article 3, Section 2 - Trial by Jury, Original Jurisdiction, Jury Trials. Amendment 1 - The rights of freedom of religion, speech, press, and expression. Amendment 2 - The right of individuals to possess weapons. Amendment 4 - The freedom from search and from seizure of property without a warrant or having probable cause. Amendment 5 - Forbids trial for major crime without indictment by grand jury and no punishment without due process and individuals may not be compelled to testify against themselves and it prohibits double jeopardy. Amendment 6 - In criminal cases, the right to a speedy public trial and the right to legal counsel and the right to confront witnesses during trial. Amendment 7 - Trial by jury in civil cases. Amendment 11 - Some judicial limits. Amendment 14 - Rights of citizens. Amendment 16 - The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. Examine the following IRC sections - Collection Notice and opportunity for hearing before levy Levy and distraint. Abatements, credits, or refunds Abatements. Examine the following other federal statutes - Examine the following facts, issues, opinions, and decisions - Settlement agreement granted - Mathia v. Commissioner, TC Memo (T.C. 01/08/2007); 2007 Tax Ct. Memo LEXIS 3. Settlement agreement denied Definitions and special rules Notice to partners of proceedings Participation in administrative proceedings; waivers; agreements Administrative appeal of liens Notice and opportunity for hearing before levy. Bond v. Everson, 2006 U.S. Dist. LEXIS (03/01/2006) Returns prepared for or executed by secretary Jurisdiction of district courts. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

3 Civil damages for certain unauthorized collection actions. Examine the following Federal Regulation provisions - (See Department of the Treasury, Subchapter F--Procedure and Administration, Part Procedure and Administration: (c)-3--Consistent Settlements. Department of the Treasury, Subchapter F--Procedure and Administration, Part 301--Procedure and Administration: (f)-1--Special Rule for Partial Settlement Agreements. Code of Federal Regulations, Title 31--Money and Finance: Treasury, Subtitle A--Office of the Secretary of the Treasury, Part 10--Practice Before the Internal Revenue Service; Circular 230--Rules Governing Practice Before the IRS. Department of the Treasury, Subchapter H--Internal Revenue Practice, Part 601--State of Procedural Rule: Closing Agreements. Administration: Notice and Opportunity for Hearing Prior to Levy. Administration: Levy and Distraint. Administration: Abatements. Code of Federal Regulations, Title 26--Internal Revenue Chapter 1--Internal Revenue Service, Administration: Agreements for Payment of Tax Liability in Installments. Examine the following IRS IR Manual sections - (See LMSB Examinations - IRM LMSB/Appeals Fast Track Settlement Program (FTS). Settlement Procedures - IRM Settlement Procedures Overview. IRM Settlement Procedures. Settlement Procedures - IRM Introduction. IRM Settlements by Counsel. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

4 IRM Coordination of Settlements With Other Related Matters. IRM Settlement of Joint Committee Cases. IRM Arbitration and Mediation. Examine the following documents issued by: Treasury Department (TD); Internal Revenue Service (IRS); Department Of Justice (DOJ); Treasury Inspector General For Tax Administration (TIGTA); Taxpayer Advocate Service (TAS), and certain other issuers - (See gov and TD News Releases (TDNR) - IRS and Taxpayer Advocate Service (TAS) s Publications - Publication 1 - Your Rights as a Taxpayer (with references by Professor Jegen). Publication 17 - Your Federal Income Tax (For Individuals). Publication What you Should Know About the Audit Reconsideration Process. Publication Overview of Appeals Process Brochure. Publication 5 - Appeal Rights and Preparation of Protests for Unagreed Cases. Publication Appeals - Introduction to Alternative Dispute Resolution (Fast Track Mediation, Fast Track Settlement, Mediation, Early Referral, And Arbitration). Publication Fast Track Mediation. Publication Extending the Tax Assessment Period. Publication Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income. Publication Federal Payment Levy Program. Publication Settlements - Taxability. Publication Fast Track Settlement: A Process for prompt resolution of Large and Mid Size Business Tax Issues Publication Divorced or Separated Individuals. Publication Innocent Spouse Relief. Publication Innocent Spouse Relief (Brochure). Publication Why do I have to Pay Taxes? Publication IRS Guide to Free Tax Services. Publication 2053-A - Quick and Easy Access to IRS Tax Help and Tax Products. Publication The IRS Will Figure Your Tax. Publication How do I Adjust My Tax Withholding? Publication Tax Withholding and Estimated Tax. Publication Electronic Return File Specifications for Individual Income Tax Returns. Publication Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Publication Help Us Prepare an Accurate Return for You. Publication Taxpayer Advocate Services of the IRS - How to Get Help with Unresolved Tax Problems. Taxpayer Advocate Service s unnumbered publication - Troublesome Tax Issues? Can t See the Forest for the Trees? Publication National Taxpayer Advocate's Annual Report to Congress. Publication National Taxpayer Advocate - FY Objectives. Publication 4445-G - How to Select a Tax Preparer: Tips From The IRS. Publication Internal Revenue Service Return Preparer Review. Publication Recordkeeping for Individuals. Publication Important Tax Records. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

5 Publication Tax Withholding and Estimated Tax. Publication Electronic Choices to Pay All Your Federal Taxes. Publication Do You Owe Federal Taxes?. Publication Payment Options. Publication IRS e-file Electronic Payment Options. Publication Can't Pay the Tax You Owe Fact Sheet. Publication Information About Your Notice, Penalty and Interest. Publication Tax Item. Penalties. Publication Practice Before the IRS and Power of Attorney. Publication Limited Practice Without Enrollment. Publication The Examination Process. Publication 3498-A - The Examination Process (Examination by Mail). Publication Achieving Quality Examinations Through Effective Planning, Execution, and Resolution. Publication Examination of Returns, Appeal Rights, and Claims for Refund. Publication Application, Approval, and Appeal Procedures. Publication 15 - Employer s Tax Guide. Publication 15-A - Employer s Supplemental Tax Guide. Publication 51 - Agricultural Employer s Tax Guide. Publication Household Employer s Tax Guide. Publication Independent Contractor or Employee. Publication Independent Contractor or Employee? Section 530 Employment Tax Relief Requirements. Publication Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under I.R.C Publication Disclosure & Privacy Law Reference Guide. Publication Disclosure of Information to Federal State, and Local Agencies. Publication Rewards For Information Provided By Individuals To The Internal Revenue Service. Publication Report Cash Payments of Over $10,000 (Received in a Trade or Business). Publication Criminal Investigation - Legal Source Tax Crimes Program Strategy. Publication Penalty Refund Offer. Publication Tax Sheltered Annuity Plans (403 (b) Plans). Publication Investment Income and Expenses (Including Capital Gains and Losses). [Chapter 2 is the relevant Chapter within this Publication. It is titled Tax Shelter and Other Reportable Transactions.] Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. Publication Withholding of Tax on Nonresident Aliens and Foreign Entities. Publication U.S. Tax Guide for Aliens. Publication Tax Highlights for U.S. Citizens and Residents Going Abroad. Publication U.S. Tax Treaties. Publication The IRS Collection Process. Notice Updated Information for Publication 594. Publication An Introduction to Collection Due Process Hearings. Publication Collection Appeal Rights. Publication Installment Agreement Request. Publication How to Prepare a Collection Information Statement (Form 433-A). Publication Making an Administrative Wrongful Levy Claim Under Internal Revenue Code Section 6343(b). Publication Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income--Forms 668-W(c), 668-W(c)(DO)and 668-W(ICS). Publication Purchase Money Mortgages and Subordination of the Federal Tax Publication Instructions for Preparing Notice of Non-Judicial Sale of Property & Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

6 Application for Consent to Sale. Publication How to Prepare Application for Certificate of Nonattachment of Federal Tax Publication Instructions on How to Apply for Certificate of Subordination of Federal Tax Publication How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the Internal Revenue Code. Publication Instructions on How to Apply for Certificate of Discharge from Federal Tax Publication Certificate of Release of Federal Tax Publication The IRS Collection Process. Notice Updated Information for Publication 594. Publication Instructions on How to Apply for Certificate of Discharge from Federal Tax Publication Bankruptcy Tax Guide. Publication 4681 (2010) - Canceled Debts, Foreclosures, Repossessions, and Abandonments (for individuals). Publication Tax-Exempt Status for Your Organization. Publication Exempt Organization Appeal Procedures for Unagreed Issues. Publication Tax Exempt and Government Entities Division. Publication Exempt Organization's Introductory Brochure. IRS Revenue Rulings (IRS Rev. Rul.) - IRS Revenue Procedures (IRS Rev. Proc.) - IRS Legal Memorandums (IRS ILM) - Payments Under Settlement Agreement Are Deductible Business Expenses, IRS ILM (Tax Notes Today, TNT /31/2012). IRS Technical Advice Memoranda (IRS TAM) - IRS Private Letter Rulings (IRS PLR) - IRS Policy Statement (IRS P) - IRS Chief Counsel (CC) - IRS CC Advice Memoranda (IRS CCAM) - IRS Chief Counsel Advice (IRS ECC) - IRS Field Service Advices (IRS FSA) - IRS Field Attorney Advice (IRS FAA) - Settlement Agreement Wasn t Obtained by Misrepresentation, TNT (FAA F - 08/23/2012). IRS Determination Letters (IRS DL) - IRS Notices - Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

7 IRS Fact Sheets (IRS FS) - IRS Announcements (IRS Ann) - IRS Information Releases (IRS IR) - IRS News Releases (IRS NR) - IRS Small Business / Self-Employed (IRS SB/SE) - IRS Frequently Asked Questions (IRS FAQ) - Other documents - Examine the following IRS and TIGTA forms and the instructions thereto - (See IRS Form 1120-SF - U.S. Income Tax Return for Settlement Funds (Under Section 468B). IRS Form Report of Cash Payments Over $10,000 Recieved in a Trade or Business. IRS Form Additional Information and Documentation for Announcement , Settlement IRS Form Application for Fast Track Settlement. Initiative - 60 Day Response. Examine the following articles, letters, reports, etc. from professional individuals or organizations - Examine the following documents by Professor Jegen - (These documents will be distributed in class). Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

TAX PROCEDURE (DN 893) ASSIGNMENT 29 - - - INSTALLMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8, 2014) Table Of Contents

TAX PROCEDURE (DN 893) ASSIGNMENT 29 - - - INSTALLMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8, 2014) Table Of Contents TAX PROCEDURE (DN 893) ASSIGNMENT 29 - - - INSTALLMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8, 2014) Table Of Contents Table Of Contents... -1- Assignment 29 - - - Installment Agreements With

More information

TAX PROCEDURE (DN 893) ASSIGNMENT 46 - - - ESTOPPEL (DRAFT DATE - APRIL 3, 2014) Table Of Contents. Table Of Contents... -1-

TAX PROCEDURE (DN 893) ASSIGNMENT 46 - - - ESTOPPEL (DRAFT DATE - APRIL 3, 2014) Table Of Contents. Table Of Contents... -1- TAX PROCEDURE (DN 893) ASSIGNMENT 46 - - - ESTOPPEL (DRAFT DATE - APRIL 3, 2014) Table Of Contents Table Of Contents... -1- Assignment 46 - - - Estoppel... -2- Examine the following nine provisions of

More information

TAX PROCEDURE (DN 893) ASSIGNMENT 39 - - - COURTS - UNITED STATES DISTRICT OF COLUMBIA CIRCUIT COURT (DRAFT DATE - MARCH 26, 2014) Table Of Contents

TAX PROCEDURE (DN 893) ASSIGNMENT 39 - - - COURTS - UNITED STATES DISTRICT OF COLUMBIA CIRCUIT COURT (DRAFT DATE - MARCH 26, 2014) Table Of Contents TAX PROCEDURE (DN 893) ASSIGNMENT 39 - - - COURTS - UNITED STATES DISTRICT OF COLUMBIA CIRCUIT COURT (DRAFT DATE - MARCH 26, 2014) Table Of Contents Table Of Contents... -1- Assignment 39 - - - Courts

More information

TAX PROCEDURE (DN 893) ASSIGNMENT 19 - - - REWARDS PAID (OR NOT PAID) BY THE FEDERAL GOVERNMENT TO WHISTLEBLOWERS (DRAFT DATE - OCTOBER 15, 2014)

TAX PROCEDURE (DN 893) ASSIGNMENT 19 - - - REWARDS PAID (OR NOT PAID) BY THE FEDERAL GOVERNMENT TO WHISTLEBLOWERS (DRAFT DATE - OCTOBER 15, 2014) TAX PROCEDURE (DN 893) ASSIGNMENT 19 - - - REWARDS PAID (OR NOT PAID) BY THE FEDERAL GOVERNMENT TO WHISTLEBLOWERS (DRAFT DATE - OCTOBER 15, 2014) Table Of Contents Table Of Contents... -1- Assignment 19

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

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

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

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

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 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

JURISDICTION: OKLAHOMA TAX COMMISSION DECISION 2009-03-24-02 / NON-PRECEDENTIAL P-08-055-H DATE: MARCH 24, 2009

JURISDICTION: OKLAHOMA TAX COMMISSION DECISION 2009-03-24-02 / NON-PRECEDENTIAL P-08-055-H DATE: MARCH 24, 2009 JURISDICTION: DECISION CITE: 2009-03-24-02 / NON-PRECEDENTIAL ID: P-08-055-H DATE: MARCH 24, 2009 DISPOSITION: DENIED TAX TYPE: IRS LEVY APPEAL: ON APPEAL / OK S.CT. 107,003 AMENDED FINDINGS OF FACT AND

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

Federal Tax Issues in Bankruptcy A View From Your Friends at the IRS and DOJ

Federal Tax Issues in Bankruptcy A View From Your Friends at the IRS and DOJ Federal Tax Issues in Bankruptcy A View From Your Friends at the IRS and DOJ Richard Charles Grosenick Office of Chief Counsel IRS Special Assistant United States Attorney 211 W. Wisconsin Ave. Suite 807

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

REG-152166-05 Taxpayer Assistance Orders

REG-152166-05 Taxpayer Assistance Orders DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 REG-152166-05 Taxpayer Assistance Orders RIN 1545-BF33 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice

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

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

Withdrawal of Notice of Federal Tax Lien in Certain Circumstances. SUMMARY: This document contains final regulations relating to the withdrawal of

Withdrawal of Notice of Federal Tax Lien in Certain Circumstances. SUMMARY: This document contains final regulations relating to the withdrawal of [4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 8951] RIN 1545-AV00 Withdrawal of Notice of Federal Tax Lien in Certain Circumstances AGENCY: Internal Revenue Service

More information

FEMA Debt Resolution Process: In Summary

FEMA Debt Resolution Process: In Summary FEMA Debt Resolution Process: In Summary After every disaster, FEMA is required to audit disaster assistance payments to ensure taxpayer dollars were properly spent. Those audits often show a small percentage

More information

Memorandum. Office of Chief Counsel Internal Revenue Service. Number: 20093701F Release Date: 9/11/2009. CC:SB:7:SEA:2:CLCampbell GL-126770-09

Memorandum. Office of Chief Counsel Internal Revenue Service. Number: 20093701F Release Date: 9/11/2009. CC:SB:7:SEA:2:CLCampbell GL-126770-09 Office of Chief Counsel Internal Revenue Service Memorandum Number: 20093701F Release Date: 9/11/2009 CC:SB:7:SEA:2:CLCampbell GL-126770-09 date: July 27, 2009 to: from: Richard Jones Taxpayer Advocate

More information

Commodity Futures Trading Commission Commodity Whistleblower Incentives and Protection

Commodity Futures Trading Commission Commodity Whistleblower Incentives and Protection Commodity Futures Trading Commission Commodity Whistleblower Incentives and Protection (7 U.S.C. 26) i 26. Commodity whistleblower incentives and protection (a) Definitions. In this section: (1) Covered

More information

# $There is substantial authority for the tax

# $There is substantial authority for the tax !" If there is substantial authority for a position taken on a tax return, neither the taxpayer nor the tax preparer will be subject to the penalty for underreporting income even if the IRS successfully

More information

The CNMI Division of Revenue and Tax s Collection Process Keep this publication for future reference

The CNMI Division of Revenue and Tax s Collection Process Keep this publication for future reference DIVISION OF REVENUE AND TAXATION COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Post Office Box 5234 CHRB Saipan, MP 96950 Tel. (670) 664-1000 What You Should Know About The CNMI Division of Revenue and

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

Program History. Prior Law and Policy

Program History. Prior Law and Policy Executive Summary Section 7623(b), providing for whistleblower awards, was enacted as part of the Tax Relief and Health Care Act of 2006 (the Act). For information provided to the Internal Revenue Service

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

IRS Form 668-W Part 1

IRS Form 668-W Part 1 IRS Form 668-W Part 1 REPLY THIS ISN'T A BILL FOR TAXES YOU OWE. THIS IS A NOTICE OF LEVY TO COLLECT MONEY OWED BY THE TAXPAYER NAMED ABOVE. The Internal Revenue Code provides that there is a lien for

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

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

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

More information

Subtitle B Increasing Regulatory Enforcement and Remedies

Subtitle B Increasing Regulatory Enforcement and Remedies H. R. 4173 466 activities and evaluates the effectiveness of the Ombudsman during the preceding year. The Investor Advocate shall include the reports required under this section in the reports required

More information

Immigration and Taxation

Immigration and Taxation Immigration and Taxation Immigration, Employment and Tax Laws Why do immigrants without status pay taxes? Obligated by law Opportunity to contribute Document compliance and residency Immigration, Employment

More information

Part III Administrative, Procedural, and Miscellaneous. 26 CFR 601.203: Offers in Compromise (Also Part I, 7122; 301.7122-1) Rev.

Part III Administrative, Procedural, and Miscellaneous. 26 CFR 601.203: Offers in Compromise (Also Part I, 7122; 301.7122-1) Rev. Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.203: Offers in Compromise (Also Part I, 7122; 301.7122-1) Rev. Proc 2003-71 SECTION 1. PURPOSE The purpose of this revenue procedure is

More information

Tax Research: Understanding Sources of Tax Law (Why my IRC beats your Rev Proc!)

Tax Research: Understanding Sources of Tax Law (Why my IRC beats your Rev Proc!) Tax Research: Understanding Sources of Tax Law (Why my IRC beats your Rev Proc!) Understanding IRS Rulings* The Internal Revenue Service (IRS), a bureau of the Treasury Department, is the nation's tax

More information

The IRS Collection Process

The IRS Collection Process 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

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

Fiscal Year 2013 Report to the Congress on the Use of Section 7623

Fiscal Year 2013 Report to the Congress on the Use of Section 7623 Fiscal Year 2013 Report to the Congress on the Use of Section 7623 Table of Contents I. Executive Summary... 1 II. Program History... 2 A. Prior Law and Policy... 2 B. 2006 Amendments... 3 III. Program

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

IRS Revenue Procedure 2001-20 on Voluntary Compliance On Alien Withholding Program

IRS Revenue Procedure 2001-20 on Voluntary Compliance On Alien Withholding Program IRS Revenue Procedure 2001-20 on Voluntary Compliance On Alien Withholding Program Part III. Administrative, Procedural, and Miscellaneous Offer to resolve issues arising from certain tax, withholding,

More information

The Federal Circuit Affirms a Court of Federal Claims Decision Dismissing Foreign Tax Credit Refund Claims as Untimely

The Federal Circuit Affirms a Court of Federal Claims Decision Dismissing Foreign Tax Credit Refund Claims as Untimely Tax Controversy Services IRS Insights In this issue: The Federal Circuit Affirms a Court of Federal Claims Decision Dismissing Foreign Tax Credit Refund Claims as Untimely... 1 The Court of Federal Claims

More information

Fiscal Year 2011 Report to the Congress on the Use of Section 7623

Fiscal Year 2011 Report to the Congress on the Use of Section 7623 Fiscal Year 2011 Report to the Congress on the Use of Section 7623 Table of Contents I. Executive Summary... 1 II. Program History... 2 A. Prior Law and Policy... 2 B. 2006 Amendments... 3 C. Implementing

More information

Examination Representation 101

Examination Representation 101 Examination Representation 101 IRS Operating Divisions Wage and Investment Division (W & I) Tax Exempt / Governmental Entities (TEGE) Small Business / Self-Employed (SB/SE) Large Business and International

More information

SUMMARY: In accordance with the requirements of the Privacy Act of 1974, as amended, 5

SUMMARY: In accordance with the requirements of the Privacy Act of 1974, as amended, 5 This document is scheduled to be published in the Federal Register on 09/08/2015 and available online at http://federalregister.gov/a/2015-21980, and on FDsys.gov DEPARTMENT OF THE TREASURY

More information

Cancellation of Debt A Special Focus on Home Foreclosures

Cancellation of Debt A Special Focus on Home Foreclosures Cancellation of Debt A Special Focus on Home Foreclosures Mary M. Gillum, Coordinator and Attorney Tennessee Taxpayer Project Legal Aid Society of Middle Tennessee and the Cumberlands (Graphics from Microsoft

More information

The Taxpayer Advocate Service: Recent Developments in Taxpayer Advocacy

The Taxpayer Advocate Service: Recent Developments in Taxpayer Advocacy Dallas CPA Society s Continuing Education Day Conference May 26, 2011 Dallas, TX The Taxpayer Advocate Service: Recent Developments in Taxpayer Advocacy Joel N. Crouch, J.D. 901 Main Street, Suite 3700

More information

Commencement of a Deficiency Proceeding and Pretrial Practice

Commencement of a Deficiency Proceeding and Pretrial Practice Commencement of a Deficiency Proceeding and Pretrial Practice Michael J. Desmond is a certified as a Tax Law Specialist by the State Bar of California, Board of Legal Specialization. Mike began his career

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

Payment Alternatives When You Owe the IRS. Phyllis Grimes March 25, 2015

Payment Alternatives When You Owe the IRS. Phyllis Grimes March 25, 2015 Payment Alternatives When You Owe the IRS Phyllis Grimes March 25, 2015 1 Payment Alternatives When You Owe the IRS Welcome media SBSE dot webinars at irs.gov Questions Feedback Contact information 2 Payment

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

TAXPAYER RIGHTS ACT OF 2015: SECTION-BY-SECTION SUMMARY

TAXPAYER RIGHTS ACT OF 2015: SECTION-BY-SECTION SUMMARY TAXPAYER RIGHTS ACT OF 2015: SECTION-BY-SECTION SUMMARY TAXPAYER RIGHTS Section 101. Statement of Taxpayer Rights. Section 101 requires the Secretary of the Treasury to publish a Taxpayer Bill of Rights

More information

T.C. Memo. 2014-106 UNITED STATES TAX COURT. WHISTLEBLOWER 10949-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

T.C. Memo. 2014-106 UNITED STATES TAX COURT. WHISTLEBLOWER 10949-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent T.C. Memo. 2014-106 UNITED STATES TAX COURT WHISTLEBLOWER 10949-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10949-13W. Filed June 4, 2014. Sealed, for petitioner. Sealed,

More information

Understanding IRS Collection Procedures

Understanding IRS Collection Procedures I. Collection Begins with Assessment Understanding IRS Collection Procedures Unit One- Assessment Learning Objectives After completing this Unit you should have an understanding of: A. Overview What an

More information

PART ONE PRACTICE AND PROCEDURE (60 minutes)

PART ONE PRACTICE AND PROCEDURE (60 minutes) PART ONE PRACTICE AND PROCEDURE (60 minutes) ANSWER THE QUESTIONS IN THIS PART OF THE EXAMINATION IN ANSWER BOOK/S SEPARATE FROM THE ANSWER BOOK/S CONTAINING ANSWERS TO OTHER PARTS OF THE EXAMINATION Question

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

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

Innocent Spouse Relief (And Separation of Liability And Equitable Relief)

Innocent Spouse Relief (And Separation of Liability And Equitable Relief) Publication 89 Innocent Spouse Relief (And Separation of Liability And Equitable Relief) Pub 89 (2/15) Note: A Publication is an informational document that addresses a particular topic of interest to

More information

Securities Whistleblower Incentives and Protection

Securities Whistleblower Incentives and Protection Securities Whistleblower Incentives and Protection 15 USC 78u-6 (As added by P.L. 111-203.) 15 USC 78u-6 78u-6. Securities whistleblower incentives and protection (a) Definitions. In this section the following

More information

What to Know When You Owe (edited transcript)

What to Know When You Owe (edited transcript) What to Know When You Owe (edited transcript) Sarah Vainer: Hello, and welcome to SB/SE Collection s Nationwide Tax Forum Presentation for this year. I m Sarah Vainer. I m the Collection group manager

More information

Your Rights As A Taxpayer

Your Rights As A Taxpayer Your Rights As A Taxpayer Most people understand they have a duty to pay all taxes imposed by the State of Maine when taxes are due. Many people, however, do not know that the law gives them some important

More information

SUMMARY: This document contains temporary regulations that. authorize the Secretary of the Treasury to accept payment of

SUMMARY: This document contains temporary regulations that. authorize the Secretary of the Treasury to accept payment of [4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 8793] RIN 1545-AW38 Payment by Credit Card and Debit Card AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Temporary

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

GAO TAX WHISTLEBLOWERS. Incomplete Data Hinders IRS s Ability to Manage Claim Processing Time and Enhance External Communication

GAO TAX WHISTLEBLOWERS. Incomplete Data Hinders IRS s Ability to Manage Claim Processing Time and Enhance External Communication GAO United States Government Accountability Office Report to Congressional Requesters August 2011 TAX WHISTLEBLOWERS Incomplete Data Hinders IRS s Ability to Manage Claim Processing Time and Enhance External

More information

Management Advisory Report: No Violations of the Fair Debt Collection Practices Act Resulted in Administrative or Civil Actions (Fiscal Year 2001)

Management Advisory Report: No Violations of the Fair Debt Collection Practices Act Resulted in Administrative or Civil Actions (Fiscal Year 2001) Management Advisory Report: No Violations of the Fair Debt Collection Practices Act Resulted in Administrative or Civil Actions July 2001 Reference Number: 2001-10-081 This report has cleared the Treasury

More information

Webinar Login Information: To access webinar, cut and paste the room passcode and return to homepage pop up.

Webinar Login Information: To access webinar, cut and paste the room passcode and return to homepage pop up. Webinar Login Information: To access webinar, cut and paste the room passcode and return to homepage pop up. Churches and Ministries: Understanding Tax Issues and IRS Enforcement Guidelines Webinar Date:

More information

T.C. Memo. 2014-96 UNITED STATES TAX COURT. DANIEL RICHARD KURKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

T.C. Memo. 2014-96 UNITED STATES TAX COURT. DANIEL RICHARD KURKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent T.C. Memo. 2014-96 UNITED STATES TAX COURT DANIEL RICHARD KURKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9365-12L. Filed May 21, 2014. Daniel Richard Kurka, pro se. Melanie

More information

The Bill of Rights. First Amendment. First Amendment

The Bill of Rights. First Amendment. First Amendment The Bill of Rights First Amendment Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or

More information

TECHNICAL EXPLANATION OF THE REVENUE PROVISIONS OF H.R. 5901, THE REAL ESTATE JOBS AND INVESTMENT ACT OF 2010

TECHNICAL EXPLANATION OF THE REVENUE PROVISIONS OF H.R. 5901, THE REAL ESTATE JOBS AND INVESTMENT ACT OF 2010 TECHNICAL EXPLANATION OF THE REVENUE PROVISIONS OF H.R. 5901, THE REAL ESTATE JOBS AND INVESTMENT ACT OF 2010 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION July 29, 2010 JCX-41-10 CONTENTS INTRODUCTION...

More information

TITLE 316 NEBRASKA ADMINISTRATIVE CODE, CHAPTER 36 NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES

TITLE 316 NEBRASKA ADMINISTRATIVE CODE, CHAPTER 36 NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES TITLE 316 NEBRASKA ADMINISTRATIVE CODE, CHAPTER 36 NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES Table of Contents REG-36-001 SCOPE, DUTIES, AND GENERAL PRINCIPLES... 3 (Neb.

More information

DOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision

DOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision DOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision Speakers Paul La Monaca, MST, CPA, Director of Education, National Society

More information

Wisconsin TAX BULLETIN

Wisconsin TAX BULLETIN Number 108 June 1998 Wisconsin TAX BULLETIN Tax Amnesty Program Created The Wisconsin Legislature created a tax amnesty program in its extraordinary session which ended May 13, 1998. The amnesty program

More information

Eric L. Green, Esq. The IRS Restructuring and Reform Act of 1998 created Collection Due Process ( CDP )

Eric L. Green, Esq. The IRS Restructuring and Reform Act of 1998 created Collection Due Process ( CDP ) Tax Compliance, Economic Hardship and the IRS Levy: The Recent Tax Court Decision in Vinatieri v. Commissioner Changes the Impact of Tax Compliance on Hardship Cases Eric L. Green, Esq. The IRS Restructuring

More information

Civil Actions to Enforce Federal Tax Liens or to Subject Property to Payment of Tax Under IRC 7403

Civil Actions to Enforce Federal Tax Liens or to Subject Property to Payment of Tax Under IRC 7403 MLI #9 Civil Actions to Enforce Federal Tax Liens or to Subject Property to Payment of Tax Under IRC 7403 SUMMARY Internal Revenue Code (IRC) 7403 authorizes the United States to file a civil action in

More information

785-843-5400 913-387-0168. Tax Issue Contact Request. Frequently Asked Questions:Tax

785-843-5400 913-387-0168. Tax Issue Contact Request. Frequently Asked Questions:Tax Frequently Asked Questions:Tax What will legal representation cost? Do I need a CPA/Attorney to make an Offer in Compromise? I've been approached by an IRS special agent. What should I do? How long does

More information

Circular 230. Best Practices. Do The Right Thing For Your Clients And For You! Circular 230

Circular 230. Best Practices. Do The Right Thing For Your Clients And For You! Circular 230 Best Practices Do The Right Thing For Your Clients And For You! Office of Professional Responsibility www.prometric.com/irs Enforcement of Special Enrollment Examination for Enrolled Agents - Same Day

More information

Handling IRS Targeted Audits, Voluntary Disclosures and Reporting Foreign Assets. Presentation Roadmap

Handling IRS Targeted Audits, Voluntary Disclosures and Reporting Foreign Assets. Presentation Roadmap Handling IRS Targeted Audits, Voluntary Disclosures and Reporting Foreign Assets Elizabeth Copeland 210.250.6121 elizabeth.copeland@strasburger.com Farley Katz 210.250.6007 farley.katz@strasburger.com

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

SURVIVING IRS EXAMINATIONS AND APPEALS EMILY A. PARKER & ROBERT D. PROBASCO

SURVIVING IRS EXAMINATIONS AND APPEALS EMILY A. PARKER & ROBERT D. PROBASCO SURVIVING IRS EXAMINATIONS AND APPEALS EMILY A. PARKER & ROBERT D. PROBASCO Thompson & Knight LLP 1700 Pacific Avenue, Suite 3300 Dallas, Texas 75201 TABLE OF CONTENTS I. Introduction...1 II. Understanding

More information

California Franchise Tax Board Information Directory

California Franchise Tax Board Information Directory California Information Directory Members of the Board Chair.... Betty T. Yee, State Controller Member... Jerome E. Horton, Chair, State Board of Equalization Member... Michael Cohen, Director of Finance

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

T.C. Memo. 2013-187 UNITED STATES TAX COURT. STAFFMORE, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

T.C. Memo. 2013-187 UNITED STATES TAX COURT. STAFFMORE, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent T.C. Memo. 2013-187 UNITED STATES TAX COURT STAFFMORE, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13101-12. Filed August 15, 2013. respondent. Thomas J. Profy IV and John

More information

INTERNAL REVENUE SERVICE DESCRIPTION OF APPEALS DIVISION. Table Of Contents INTERNAL REVENUE SERVICE DESCRIPTION OF APPEALS DIVISION...

INTERNAL REVENUE SERVICE DESCRIPTION OF APPEALS DIVISION. Table Of Contents INTERNAL REVENUE SERVICE DESCRIPTION OF APPEALS DIVISION... INTERNAL REVENUE SERVICE DESCRIPTION OF APPEALS DIVISION Table Of Contents Table Of Contents... -1- INTERNAL REVENUE SERVICE DESCRIPTION OF APPEALS DIVISION... -1- Introduction... -2- Part 1 - Organization

More information

General District Courts

General District Courts General District Courts To Understand Your Visit to Court You Should Know: It is the courts wish that you know your rights and duties. We want every person who comes here to receive fair treatment in accordance

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

502 Home Loan Pre Qualification Worksheet

502 Home Loan Pre Qualification Worksheet 502 Home Loan Pre Qualification Worksheet Please complete the following information and have each person over the age of 18 sign a separate Form 3550 1 Authorization to Release Information and in house

More information

Act on the Supervision of Financial Institutions etc. (Financial Supervision Act)

Act on the Supervision of Financial Institutions etc. (Financial Supervision Act) FINANSTILSYNET Norway Translation update January 2013 This translation is for information purposes only. Legal authenticity remains with the official Norwegian version as published in Norsk Lovtidend.

More information

Your Appeal Rights Before the IRS

Your Appeal Rights Before the IRS Your Appeal Rights Before the IRS Prepared by the Tax Department of GIBSON & PERKINS, PC Suite 204 100 W. Sixth Street, Media, PA 19063 610-565-1708 www.gibperk.com I. Examination of Returns A. In General

More information

Automated Collection System (ACS)

Automated Collection System (ACS) Automated Collection System (ACS) 245 Designed by IRS to streamline it s unpaid account collection, however: Tax practitioners struggle with many of it s organization concepts Inability to contact previous

More information

FEDERAL TAX PRACTICE AND PROCEDURE (ADMINISTRATIVE) SYLLABUS. Professors Carney & Rizek

FEDERAL TAX PRACTICE AND PROCEDURE (ADMINISTRATIVE) SYLLABUS. Professors Carney & Rizek FEDERAL TAX PRACTICE AND PROCEDURE (ADMINISTRATIVE) SYLLABUS Fall 2014 Professors Carney & Rizek This course will cover tax practice and procedure before the Internal Revenue Service, during the administrative

More information

How do you spell relief? Resolving IRS issues before they become IRS problems

How do you spell relief? Resolving IRS issues before they become IRS problems How do you spell relief? Resolving IRS issues before they become IRS problems Oct. 9, 2013 Today s Speakers Patti Burquest Principal Washington National Tax patti.burquest@mcgladrey.com David Click Director

More information

Guide to IRS Collections

Guide to IRS Collections CPE/CE 1 Credit Hour Guide to IRS Collections Tax Payment Options and Solutions 2012 Tax Year Interactive Self-Study CPE/CE Course Course Overview Program Content: Publication Date: September 2012. Expiration

More information

IRS Procedures and Collection Remedies

IRS Procedures and Collection Remedies IRS Procedures and Collection Remedies A P r e s e n t a t i o n f o r H C A A d v o c a t e s by C h r i s t i n e S p e i d e l S t a f f A t t o r n e y O f f i c e o f t h e H e a l t h C a r e A d

More information

Most of the time, this column is devoted

Most of the time, this column is devoted Tax Practice By William D. Elliott Potpourri of Tax Practice Issues TAXES THE TAX MAGAZINE William D. Elliott practices tax law in Dallas, Texas, with particular experience in tax procedure and controversy

More information

Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001.

Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001. Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001. Representation in Court... 2 Sec. 213.002. Prosecution of Criminal Actions...

More information

CACalifornia Taxpayers Bill of Rights

CACalifornia Taxpayers Bill of Rights CACalifornia Taxpayers Bill of Rights Inside 01 Taxpayers Bill of Rights legislation enacted 1988 02 Taxpayers Bill of Rights legislation enacted 1997 Information for Taxpayers» 03 California Taxpayers

More information

The Nuts And Bolts Of Deficiency Cases: From Examination To The Tax Court

The Nuts And Bolts Of Deficiency Cases: From Examination To The Tax Court The Nuts And Bolts Of Deficiency Cases: From Examination To The Tax Court Jaime Vasquez is an associate with Chamberlain, Hrdlicka, White, Williams and Aughtry. He represents for-profit and non-profit

More information

The IRS Collection Process

The IRS Collection Process 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 IRS Collection

More information

Liens, Levies and IRS Collections Process: What You Need to Know

Liens, Levies and IRS Collections Process: What You Need to Know Moving Your Practice in the Right Direction TM Liens, Levies and IRS Collections Process: What You Need to Know A Practice Essentials Presentation 2010 OnePath Practice Management Advisors, LLC. All Rights

More information

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION New Legislation Could Affect Filers of the Report of Foreign Bank and Financial Accounts, but Potential Issues Are Being Addressed September 29, 2010 Reference

More information

FEDERAL TAX LIEN BASICS. ABA Tax Section January Meeting, 2011 Boca Raton, FL

FEDERAL TAX LIEN BASICS. ABA Tax Section January Meeting, 2011 Boca Raton, FL FEDERAL TAX LIEN BASICS ABA Tax Section January Meeting, 2011 Boca Raton, FL Eric L. Green Convicer, Percy & Green, LLP 41 Hebron Avenue Glastonbury, CT 06033 Ph. (860) 657-9040 Fax (860) 657-9039 egreen@convicerpercy.com

More information

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION Revenue Officers Took Appropriate Levy Actions but Face Challenges and Delays Bringing Taxpayers Into Compliance November 21, 2011 Reference Number: 2012-30-007

More information