IRS Penalty Abatement Letters. Quick Start Guide & Appeals Manual
|
|
- Darlene Stafford
- 8 years ago
- Views:
Transcription
1 IRS Penalty Abatement Letters Quick Start Guide & Appeals Manual
2 IRS Penalty Abatement Criteria The primary IRS penalty abatement reasonable cause criteria center around natural disasters, loss or destruction of vital business records, bad advice from the IRS or an accounting professional, criminal activity, medical issues, substance abuse problems, and other serious circumstances. A couple years ago I developed a standard list of questions to ask clients to assist me in preparing their penalty abatement. This list of questions should be given some serious thought before requesting penalty abatement, as you are more likely to get what you want if your request covers one of these areas: Were any financial records lost or destroyed? Was there any transition in your business that lead to the failure to pay taxes, such as a change of ownership? Was there a death or serious illness that directly affected your ability to work or impacted the operation of your business? Were you the victim of any embezzlement of funds, theft of valuable property, or identity theft? Were there any alcohol or drug abuse issues that affected your business or your personal wage earning capability? Was there a natural disaster that impacted you or your business? Did you rely on the advice of a CPA or IRS employee in making tax decisions? Were there any circumstances that created substantial financial hardship, to the point where either yourself or your business was close to going bankrupt? These questions cover all of the IRS reasonable cause criteria to one extent or another, so finding an answer to your personal or business situation that covers one or more of these questions is the key to a successful penalty abatement application.
3 Writing Your Penalty Abatement Request You can use Form 843, Claim for Refund and Request for Abatement to apply for relief from penalties. However, as a tax practitioner, I never have, not even once. The reason is simply because the form only has room for about two sentences in order to explain WHY you are requesting the penalties to be removed. Therefore, you're going to end up writing a lengthy letter anyway that gets attached to the Form 843. Because of this, I simply write a letter for my clients that includes all the same information as the Form 843. My typical penalty abatement letter is 3 to 5 pages long, and some are even longer. The format of a penalty abatement letter is fairly straightforward. When requesting a penalty abatement, I suggest the following format: 1. Indicate the particular penalty types, tax periods, and penalty amounts that you are requesting to be reduced or removed. 2. Include a very brief introduction about who you are, where you live, your family size, and what you do. For a business, give a very brief description of your business, what it does, and how it does it. 3. Provide the background story to the event that caused the tax bills to go unpaid. Be sure to include very specific details, including names, dates, places, events, etc. 4. After explaining why the taxes weren't paid, explain what actions you took to correct the situation, including an explanation regarding the length of time it took to get the tax situation addressed. 5. For business taxes, explain why other business expenses were paid when the taxes were not. 6. Explain the current state of affairs, including the current status of your personal or business finances, and also the status of meeting your current tax obligations and how you've addressed the back tax liabilities 7. Sign your request under penalties of perjury.
4 Where To Send Penalty Abatement Requests If you have or recently had a Revenue Officer assigned to you, send your penalty abatement request to that Revenue Officer. If you do not have a Revenue Officer: Most of your IRS notices most likely come from one particular IRS service center. Make note of the address of that IRS center, and mail your request their to the attention of Service Center Penalty Appeals Coordinator.
5 Appealing Penalty Abatement Denials If a Revenue Officer or Service Center Penalty Appeals Coordinator denies your request for a penalty abatement, that denial comes with Appeals rights. When filing an appeal of a penalty abatement denial, do the following: 1. Write a letter back to the person that denied your penalty abatement requesting that your request be sent to Appeals for reconsideration. 2. If you have already paid the penalty, include a Form 843, Claim for Refund, for each tax period you are requesting penalty relief for. 3. Include a copy of your original written request for penalty relief, and a copy of the denial letter. Appeals consideration of penalties has an additional interesting possibility other than full abatement; Appeals has the authority to settle penalties for less than what is owed, without going through the Offer in Compromise process. Due to the fact that an Appeals denial of penalty relief comes with the right to sue the Federal government, and Appeals is required to consider the possible of the government having to spend money to defend itself in court, Appeals is granted the authority to settle penalties for less than what is owed based on the potential risk of litigation. In other words, threatening to sue over penalties may actually be to your benefit.
6 [Date] Internal Revenue Service Center Attn: Abatement Processing Ogden, UT Re: [NAME] (SSN ) & [NAME] (SSN ) To whom it may concern: Please consider this correspondence as an official request for the abatement of Late Filing and Failure to Pay Penalties for [NAME], SSN Forms 1040 for the following tax periods:, and [NAME], SSN, for [YEAR] [YEAR] The taxpayer s failure to file tax returns and pay the associated tax was not due to an intentional disregard for their obligations under the tax code. The taxpayer s family experienced a series of family difficulties during the tax periods in question that left them with significant additional personal responsibilities [Explanation of situation that lead to hardship] [Why the hardship left taxpayer without financial resources to meet tax obligations.] The inability to meet basic living expenses for children should be considered substantial financial loss as used in the definition of the term undue hardship in 26 CFR , quoted here for your convenience: The term undue hardship means more than an inconvenience to the taxpayer. It must appear that substantial financial loss, for example, loss due to the sale of property at a sacrifice price, will result to the taxpayer for making payment on the due date of the amount with respect to which the extension is desired. (26 CFR (b)) Application of the reasonable person standard carries that an inability to properly care for the children in a family due to events completely outside the taxpayer s control does establish a reasonable cause for failure to pay the tax when due because of the presence of an undue hardship. East Winds Industries, Inc. v United States states that, The Code does not bar consideration of financial difficulties in determining whether reasonable cause has been established The case also establishes that, a failure to pay will be considered to be due to reasonable cause to the extent that the taxpayer has made a satisfactory showing that he exercised ordinary business care
7 and prudence in providing for payment of his tax liability and was nevertheless either unable to pay the tax or would suffer an undue hardship if he paid on the due date. In determining whether the taxpayer was unable to pay the tax in spite of the exercise of ordinary business care and prudence in providing for payment of his tax liability, consideration will be given to all the facts and circumstances of the taxpayer s financial situation, including the amount and nature of the taxpayer s expenditures in light of the income (or other amounts) he could, at the time of such expenditures, reasonably expect to receive prior to the date prescribed for the payment of the tax. The taxpayer s non-payment of taxes was not due to an intentional disregard of the taxpayer s obligation, but rather due to an undue hardship as defined in the Internal Revenue Code. Since recovering financially, the taxpayer has made every effort to become current with federal tax requirements and has entered into an Installment Agreement in the amount of $ per month to address the outstanding liability. We request that the abatement of penalties granted based on the facts presented here and within the accompanying enclosures. Under penalties of perjury, I declare that the facts presented in my statement of disputed issues, which are set out in the accompanying statement of facts, schedules, and other attached statements are, to the best of my knowledge and belief, true, correct, and complete. Sincerely,
8 [Date] Internal Revenue Service Attn: [Address] [City], [ST] [ZIP] Fax: [FAX] Re: [COMPANY], TIN [TIN] Dear : Please consider this correspondence as an official request for the abatement of Late Filing, Failure to Pay, and Federal Tax Deposit Penalties for [FIRM] for Forms for the following tax periods: [COMPANY] is a provider of [describe services, products, occupation]. [Some time ago that corresponds to the time tax problems started], [COMPANY] [explain initial circumstances 2 paragraphs max] [Why the problem continued 1 to 2 paragraphs max] [What was done to resolve the problem 1 paragraph max] [Current circumstances and what will prevent future problems] The company s failure to make Federal tax deposits was due entirely to insufficient capital as a result of. The payment of Federal taxes over other absolutely necessary business expenses would have, without a doubt, resulted in closure of the business. Business closure and resulting loss of livelihood would be considered substantial financial loss as used in the definition of the term undue hardship in 26 CFR , quoted here for your convenience: The term undue hardship means more than an inconvenience to the taxpayer. It must appear that substantial financial loss, for example, loss due to the sale of property at a sacrifice price, will result to the taxpayer for making payment on the due date of the amount with respect to which the extension is desired. (26 CFR (b))
9 The taxpayer suffered significant financial investment loss as a result of customers slow or no-paying, and has amounts far in excess of the federal tax liability that will never be recovered in court, and therefore the taxpayer is having to personally absorb the expenses of contracts that it was never paid on but for which work was completed. Application of the reasonable person standard carries that loss of revenue due to events completely outside the taxpayer s control that directly impact the principal business activity does establish a reasonable cause for failure to pay the tax when due because of the presence of an undue hardship. East Winds Industries, Inc. v United States states that, The Code does not bar consideration of financial difficulties in determining whether reasonable cause has been established, and it does not differentiate between trust fund taxes and non-trust fund taxes. The case of East Winds Industries, Inc. v United States also establishes that, a failure to pay will be considered to be due to reasonable cause to the extent that the taxpayer has made a satisfactory showing that he exercised ordinary business care and prudence in providing for payment of his tax liability and was nevertheless either unable to pay the tax or would suffer an undue hardship if he paid on the due date. In determining whether the taxpayer was unable to pay the tax in spite of the exercise of ordinary business care and prudence in providing for payment of his tax liability, consideration will be given to all the facts and circumstances of the taxpayer s financial situation, including the amount and nature of the taxpayer s expenditures in light of the income (or other amounts) he could, at the time of such expenditures, reasonably expect to receive prior to the date prescribed for the payment of the tax. Internal Revenue Manual Section lists four items to consider when determining if ordinary business care and prudence were exercised. These four items are: 1. The taxpayer s demonstration of reasonable cause; 2. The taxpayer s compliance history; 3. The length of time between non-compliance and subsequent compliance; 4. The circumstances beyond the taxpayer s control. For each of these items, the taxpayer exercised ordinary business care and prudence as demonstrated by: 1. Reasonable cause is demonstrated by the above discussion concerning the company s financial hardship; 2. The taxpayer s prior compliance history is strong, in that it did not accrue liabilities until, creating the financial hardship; 3. The length of time between compliance and non-compliance has only been the time during which the taxpayer simply had insufficient revenue to meet the majority of their obligations, including Federal tax payments, which forced job losses and significant economic loss to the taxpayer;
10 4. The circumstances beyond the taxpayer s control include the failure of customers to pay timely and entirely. The taxpayer s non-payment of taxes was not due to an intentional disregard of the taxpayer s obligation, but rather due to an undue hardship as defined in the Internal Revenue Code. Since recovering financially, the taxpayer has made every effort to become current with Federal tax requirements, has become current and compliant with filing and Federal Tax Deposit requirements, and has full paid the outstanding tax, penalty, and interest in full. We request that the abatement of penalties granted based on the facts presented here and within the accompanying enclosures. Under penalties of perjury, I declare that the facts presented in my statement of disputed issues, which are set out in the accompanying statement of facts, schedules, and other attached statements are, to the best of my knowledge and belief, true, correct, and complete. Sincerely,
11 [Date] Internal Revenue Service Attn: [Address] [City], [ST] [ZIP] Fax: [FAX] Re: [COMPANY], TIN [TIN] Dear : Please consider this correspondence as an official request for the abatement of Late Filing, Failure to Pay, and Federal Tax Deposit Penalties for [FIRM] for Forms for the following tax periods: [COMPANY] is a provider of [describe services, products, occupation]. [Some time ago that corresponds to the time tax problems started], [COMPANY] [explain initial circumstances and why the affected person was so important to the company or family 2 paragraphs max] [Why the problem continued 1 to 2 paragraphs max] [What was done to resolve the problem medical explanations may be needed 1 paragraph max] [Current circumstances and what will prevent future problems] Internal Revenue Manual section establishes seven criteria to consider when evaluating a request for penalty abatement based on serious illness and unavoidable absence: 1. The relationship of the taxpayer to the other parties involved; 2. The date of death (if applicable); 3. The dates, duration, and severity of illness; 4. The dates and reasons for absence; 5. How the event prevented compliance; 6. If other business obligations were impaired; 7. If tax duties were attended to promptly when the illness passed, or within a reasonable period of time after a death or absence.
12 For each of these items, the taxpayer demonstrates reasonable cause criteria as follows: 1. The of the corporation was directly affected by the severe illness; 2. A death was not a factor in this matter; 3. Illness initiated in , but was not properly diagnosed until was nearly completely incapacitated from to, and ; 4. from was largely absent from the business during much of the period until, to varying degrees; 5. The illness prevented compliance due to [MEDICAL IMPACT]; 6. Numerous other business obligations were impaired, such as accounts receivable, accounts payable, payroll processing, acquisition of new customers, payment of routine bills, and other normal business activities; 7. Tax duties were promptly addressed after began to recover, and the overwhelming chore of recreating records, filing past due returns, and otherwise organizing financial records was such a burden that eventually brought in outside professional assistance, upon which the business became current and compliant. The taxpayer s non-payment of taxes was not due to an intentional disregard of the taxpayer s obligation, but rather due to serious illness and unavoidable absence as defined in the Internal Revenue Code. Since recovering to a mentally functional state, has done everything possible to correct the tax situation, and continues to remain current and compliant and make timely Installment Agreement payments in the amount of per month. We request that the abatement of penalties be granted based on the facts presented here and within the accompanying enclosures. Under penalty of perjury, I declare that I have examined this request, accompanying schedules, exhibits, affidavits and statements and to the best of my knowledge and belief it is true, correct, and complete. Sincerely,
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 informationCanada Revenue Agency s Collections Policies
Canada Revenue Agency s Collections Policies Individual Income Tax (T1) T4060(E) Rev. 09 Canada Revenue Agency s Collections Policies T his pamphlet outlines individual tax debtors rights and obligations
More information1. Generally, relief from penalties falls into four separate categories. They are:
WARNING: All Information provided below has been published by the Internal Revenue Service which is solely responsible for the accuracy of the content. The following is provided solely as general information
More informationCurrent through September 20, 2004; 36 N.J. Reg. No. 18
NEW JERSEY ADMINISTRATIVE CODE TITLE 18. DEPARTMENT OF TREASURY--TAXATION CHAPTER 2. GENERAL POLICIES AND PROCEDURES SUBCHAPTER 2. PENALTIES AND INTEREST Current through September 20, 2004; 36 N.J. Reg.
More informationU.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009
U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009 Table of Content Introduction Overview... 3 Legislative Authority... 4 Under This Authority:... 4 Sec. 34.19 Amounts
More informationGOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER OFFICE OF TAX AND REVENUE OFFER IN COMPROMISE. Form OTR-10 Booklet
GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER OFFICE OF TAX AND REVENUE OFFER IN COMPROMISE Form OTR-10 Booklet Content What is an Offer in Compromise (OIC)? What is the
More informationOffer 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 informationParsonage Vandenack Williams LLC Attorneys at Law
MEDICAL RECORDS ACCESS GUIDE NEBRASKA Parsonage Vandenack Williams LLC Attorneys at Law Parsonage Vandenack Williams LLC 2008 For more information, contact info@pvwlaw.com TABLE OF CONTENTS RESPONDING
More informationSure 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 informationBilling Summary. Other penalties, interest, and prior assessments Prior balance Dishonored payment penalty Missing TIN penalty. Failure-to-pay penalty
Department of Treasury Internal Revenue Service Notice To contact us Page 1 of 6 You have unpaid taxes for tax period ending due: We assess and collect court ordered criminal restitution payments. The
More informationGuidelines for Offer in Compromise Program
Guidelines for Offer in Compromise Program Overview of Offer in Compromise Program An Offer in Compromise is a request by a taxpayer for the Michigan Department of Treasury (Treasury) to compromise an
More informationMotor Accidents Compensation Amendment (Claims and Dispute Resolution) Act 2007 No 95
New South Wales Motor Accidents Compensation Amendment (Claims and Dispute Contents Page 1 Name of Act 2 2 Commencement 2 3 Amendment of Motor Accidents Compensation Act 1999 No 41 2 4 Amendment of other
More informationOffer in Compromise. Worksheets to calculate an acceptable offer amount using Form 433-A and/or 433-B and Publication 1854*
Department of Treasury Internal Revenue Service Form 656 (Rev. 1-97) Catalog Number 16728N Form 656 Offer in Compromise What you should know before submitting an offer in compromise Worksheets to calculate
More informationTaxpayer 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 informationDon't go it alone* The IRS collection process. pwc. *connectedthinking. Introduction. IRS emphasis on increasing tax collection.
IRS Service Team Don't go it alone* The IRS collection process Introduction Taxpayers periodically request assistance with IRS collection matters. IRS collection contacts can appear intimidating, and taxpayers
More informationOffers in Compromise: Advocating for Victims of Payroll Service Provider Failures
Offers in Compromise: Advocating for Victims of Payroll Service Provider Failures Payroll Service Provider (PSP) A third party that is: Administering payroll and employment taxes on behalf of the employer
More informationThe 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 informationHow to Reduce Your Tax Debt
How to Reduce Your Tax Debt Owing back taxes that you cannot afford is a frightening proposition. However, many people are living with just such a situation, and they are continuously trying to figure
More informationSmall Business Seminar Offer in Compromise. Felicia Branch August 15, 2015
Small Business Seminar Offer in Compromise Felicia Branch August 15, 2015 Collection Power of the IRS What can they do? For how long? What alternatives does the taxpayer have? Can the taxpayer appeal a
More informationFirst Time Abatement (of Penalties) Made Easy Failure To File Failure To Pay
First Time Abatement (of Penalties) Made Easy Failure To File Failure To Pay The Expert in Tax Education Bill Nemeth, EA WGNemeth@aol.com First Time Penalty Abatement FTA is available for 3 Penalties:
More informationApplication for Extension of Time To File an Exempt Organization Return
Form 8868 (Rev. January 2014) Department of the Treasury Internal Revenue Service for Extension of Time To File an Exempt Organization File a separate application for each return. Information about Form
More informationOffer in Compromise. Basic Information Concerning. A publication of the Louisiana Department of Revenue P.O. Box 201, Baton Rouge, LA 70821-0201
Basic Information Concerning Offer in Compromise A publication of the Louisiana Department of Revenue P.O. Box 201, Baton Rouge, LA 70821-0201 August 2004 R-20211 This public document was published at
More informationCACalifornia 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 informationLong Term Disability Income Plan
Long Term Disability Income Plan THIS BOOKLET SUMMARIZES THE PLAN; ARIZONA LAW GOVERNS This booklet is a summary description of the Long Term Disability Income Plan. Changes to or interpretation of Arizona
More informationREQUEST FOR HEARING. Your Name: SSN: Address: Telephone: Employer: Telephone: Beginning Date Of Current Employment:
REQUEST FOR HEARING If you object to garnishment of your wages for the debt described in the notice, you can use this form to request a hearing. Your request must be in writing and mailed or delivered
More informationUNITEDSTATESTAX COURT
UNITEDSTATESTAX COURT (FIRST) (MIDDLE) (LAST) 2014 Allgreens LLC (PLEASE TYPE OR PRINT) v. Petition Docket No. COMMISSIONER OF INTERNAL REVENUE, Respondent PETITION 1. Please check the appropriate box(es)
More informationFEMA 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 informationMEDICAL RECORDS ACCESS GUIDE MICHIGAN
MEDICAL RECORDS ACCESS GUIDE MICHIGAN Parsonage Vandenack Williams LLC Attorneys at Law Parsonage Vandenack Williams LLC 2008 For more information, contact info@pvwlaw.com TABLE OF CONTENTS Michigan...1
More informationClaims Submitted to the IRS Whistleblower Office under Section 7623. This Notice provides guidance to the public on how to file claims under Internal
Part III Administrative, Procedural, and Miscellaneous Claims Submitted to the IRS Whistleblower Office under Section 7623 Notice 2008-4 SECTION 1. PURPOSE This Notice provides guidance to the public on
More informationYour 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 informationFair Credit Reporting Act Compliance Guide
Fair Credit Reporting Act Compliance Guide FAIR CREDIT REPORTING ACT TABLE OF CONTENTS Page I. INTRODUCTION...1 A. Increased Applicant and Employee Rights...1 B. What is a "Consumer Report?"...1 C. What
More informationSubpart C Administrative Wage Garnishment
Small Business Administration 140.11 (m) Where an IRS tax refund offset is sought, SBA must follow the Department of the Treasury s regulations governing offset of a past-due, legally enforceable debt
More informationRelief from Joint Liability
PA-971 (10-09) Relief from Joint Liability (Innocent Spouse Relief) Contents Introduction............1 How to Request Relief............2 Relief from Understatement of Tax..............2 Relief by Separation
More informationWAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS
WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS TABLE of CONTENTS A Letter to Employers.3 The Student Loan Program...4 Collection Authority...4 The Basic Steps Employers Follow for
More informationExplanatory Notes to Sample B MODEL ARTICLES OF ASSOCIATION FOR PRIVATE COMPANIES LIMITED BY SHARES
Explanatory Notes to Sample B MODEL ARTICLES OF ASSOCIATION FOR PRIVATE COMPANIES LIMITED BY SHARES This Model Articles of Association is the Model Articles prescribed in Schedule 2 of the Companies (Model
More informationDurable Power of Attorney For Finances
Durable Power of Attorney For Finances Choosing Someone to Handle Your Property And Finances in Case of Disability Washtenaw County Probate Court Shared/Social/Resources/DPOA for Finances FOREWORD We all
More informationTITLE XXIII CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS
RULE 231 (7/6/12) 153 TITLE XXIII CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS RULE 230. GENERAL (a) Applicability: The Rules of this Title XXIII set forth the special provisions which apply to claims
More informationGUIDE FOR THE VOLUNTARY DISSOLUTION OF CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATIONS
PUBLIC COUNSEL COMMUNITY DEVELOPMENT PROJECT NONPROFIT DISSOLUTION MARCH 2011 GUIDE FOR THE VOLUNTARY DISSOLUTION OF CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATIONS Dissolution is a legal process that
More informationUNITED STATES BANKRUPTCY COURT MIDDLE DISTRICT OF FLORIDA DIVISION www.flmb.uscourts.gov ORDER CONFIRMING PLAN
UNITED STATES BANKRUPTCY COURT MIDDLE DISTRICT OF FLORIDA DIVISION www.flmb.uscourts.gov In re: Case No. Chapter 13 Debtor. 1 / ORDER CONFIRMING PLAN THIS CASE came on for a hearing on *, 201* following
More informationRepresenting 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 informationTHE AUDIT RECONSIDERATION PROCESS
What You Should Know About THE AUDIT RECONSIDERATION PROCESS WHAT YOU SHOULD KNOW ABOUT THE AUDIT RECONSIDERATION PROCESS INTRODUCTION Audit reconsideration is an Internal Revenue Service procedure designed
More informationSAN FRANCISCO AMENDS BUSINESS TAX ORDINANCE BOARD OF REVIEW ELIMINATED, STATUTE OF LIMITATIONS FOR REFUNDS INCREASED AND MUCH MORE. Tax March 26, 2004
SAN FRANCISCO AMENDS BUSINESS TAX ORDINANCE BOARD OF REVIEW ELIMINATED, STATUTE OF LIMITATIONS FOR REFUNDS INCREASED AND MUCH MORE Tax On February 19, 2004, San Francisco Mayor Gavin Newsom approved recent
More informationAGOSTINO & 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 informationIssue Paper #16 Loans Group Final Consensus Language: Contextual Format 03/30/2012. Title IV Closed School Loan Discharge
Issue: Statutory Cites: Title IV Closed School Loan Discharge 437(c)(1) and 464(g) Regulatory Cites: 674.33(g), 682.402(d), and 685.214 Summary of Change: Under the current closed school discharge regulations
More informationSTATE OF MICHIGAN LONG TERM DISABILITY INCOME PROTECTION PLAN October 1, 2007
STATE OF MICHIGAN LONG TERM DISABILITY INCOME PROTECTION PLAN October 1, 2007 This document is the State of Michigan self-funded Long Term Disability Income Protection Plan (LTD Plan). The LTD Plan is
More informationWELCOME. Your Voice at the IRS. Taxpayer Advocate Service. Your Voice at the IRS
WELCOME Taxpayer Advocate Service is Your Voice at the IRS Taxpayer Advocate Service Your Voice at the IRS An independent organization within the IRS Services are free Offices in every state, the District
More informationCompanies (Model Articles) Notice. Contents
B2195 Companies (Model Articles) Notice Contents Section Page 1. Commencement...B2197 2. Model articles for public companies limited by shares...b2197 3. Model articles for private companies limited by
More informationOverview of Common Civil Penalties Asserted by the IRS
Overview of Common Civil Penalties Asserted by the IRS December, 2008 Bob Kane Rob McCallum LeSourd & Patten, P.S. INTRODUCTION In 1989, Congress enacted legislation substantially revising the civil penalty
More informationTaxpayer Guide to Identity Theft Protect yourself. By Beatriz Landa-Sanchez, EA
Taxpayer Guide to Identity Theft Protect yourself By Beatriz Landa-Sanchez, EA What is tax-related identity theft? Tax-related identity theft occurs when someone uses your stolen Social Security number
More informationSample Engagement Agreements
Sample Engagement Agreements Hourly Fee Agreement Sample (please verify that any engagement agreement you use including this sample does not violate any of your local State laws): Date Client Name Address
More informationT.C. Memo. 2010-61 UNITED STATES TAX COURT. WENDY W. BOZICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
T.C. Memo. 2010-61 UNITED STATES TAX COURT WENDY W. BOZICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24849-07. Filed March 30, 2010. John Paul Decatorsmith, for petitioner.
More informationRequest 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 informationMEDICAL RECORDS ACCESS GUIDE IOWA
MEDICAL RECORDS ACCESS GUIDE IOWA Parsonage Vandenack Williams LLC Attorneys at Law Parsonage Vandenack Williams LLC 2008 For more information, contact info@pvwlaw.com TABLE OF CONTENTS Iowa...1 Patient
More informationDEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS
DEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS In the matter of: ) ) ------------------------ ) ISCR Case No. 07-02458 SSN: ----------- ) ) Applicant for Security Clearance ) Appearances
More informationUNITED STATES TRUSTEE REGION 8 GUIDELINES FOR DEBTORS-IN-POSSESSION
UNITED STATES TRUSTEE REGION 8 GUIDELINES FOR DEBTORS-IN-POSSESSION 1. GENERAL REQUIREMENTS A. Compliance with Laws & Rules - The debtor is required to comply in all respects with the Bankruptcy Code,
More informationState of California Franchise Tax Board. Audit / Protest / Appeals (The process)
State of California Franchise Tax Board Audit / Protest / Appeals (The process) Table of Contents Introduction / 3 Before the Audit / 4 Audit Procedures / 5 After the Audit / 10 Notice of Proposed Assessment
More informationOffer in Compromise Booklet
Georgia Department of Revenue Offer in Compromise Booklet IMPORTANT! THIS BOOKLET CONTAINS INFORMATION AND FORMS THAT YOU NEED IN ORDER TO PREPARE A COMPLETE AND ACCURATE OFFER IN COMPROMISE. PLEASE READ
More informationThis 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 informationAGENCY FOR WORKFORCE INNOVATION TALLAHASSEE, FLORIDA
AGENCY FOR WORKFORCE INNOVATION TALLAHASSEE, FLORIDA PETITIONER: Employer Account No. - 2768053 FIRST RATE PAINTING INC 1851 LYONS ROAD APT 308 COCONUT CREEK FL 33063-9617 RESPONDENT: State of Florida
More informationwww.nelincs.gov.uk North East Lincolnshire Council - Corporate Debt Recovery Strategy
Executive Director Business Services Rob Walsh B.A. (Hons) Solicitor www.nelincs.gov.uk North East Lincolnshire Council - Corporate Debt Recovery Strategy Background. As part of Transactional Services
More informationVisit Us Online: www.gibperk.com
PENNSYLVANIA: 100 W. Sixth Street, Media, PA 19063 - Call 610.565.1708 DELAWARE: 1326 King Street, Wilmington, DE 19899 - Call 302.668.3992 Visit Us Online: www.gibperk.com Dear Clients and Friends: Some
More informationNEGOTIATING WITH MEDICARE AND MEDICAID
NEGOTIATING WITH MEDICARE AND MEDICAID I. MEDICARE PROVIDES HEALTHCARE COVERAGE A. Persons 65 Years Old and Older B. Certain Disabled Persons under 65 C. Persons with End-Stage Renal Disease II. MEDICARE
More informationVisa Account Rates, Fees and Terms
Visa Account Rates, Fees and Terms INTEREST RATES AND INTEREST CHARGES Annual Percentage Rate (APR) for Purchases, Cash Advances, and Balance Transfers Visa Classic 8.9% to 17..9% Visa Platinum 8.4% to
More informationIRS 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 informationGuide to IRS Collections. Tax Payment Options and Solutions. Offer in Compromise 4/30/2015
Guide to IRS Collections Kristy Maitre Tax Specialist Center for Agricultural Law and Taxation May 4, 2015 Tax Payment Options and Solutions When to submit an Offer in Compromise Releasing a Federal Tax
More informationFEDERAL TAX LIENS FOR REAL ESTATE PROFESSIONALS:
FEDERAL TAX LIENS FOR REAL ESTATE PROFESSIONALS: THE INSIDE SCOOP ON WHAT THEY ARE AND HOW YOU (AND YOUR CLIENTS) CAN DEAL WITH THEM ERIC L. GREEN, ESQ. Copyright 2011 About the Author The focus of Attorney
More informationBEFORE THE HEARING OFFICER OF THE TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO
BEFORE THE HEARING OFFICER OF THE TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO IN THE MATTER OF THE PROTEST OF HOWARD L. BANCROFT, III No. 01-29 ASSESSMENT NOS. 612890, 612891, 612892 DECISION
More informationPenalty Games: Reducing IRS Penalties by
Penalty Games: Reducing IRS Penalties by ROBERT E. McKENZIE, EA, ATTORNEY ARNSTEIN & LEHR SUITE 1200 120 SOUTH RIVERSIDE PLAZA CHICAGO, ILLINOIS 60606 (312) 876-7100 REMCKENZIE@ARNSTEIN.COM http://www.mckenzielaw.com
More informationEric 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 informationPITFALLS IN REPRESENTING A CLIENT BEFORE THE IRS. WSBA Brown Bag CLE September 25, 2008. Robert M. Kane, Jr. LeSourd & Patten, P.S.
PITFALLS IN REPRESENTING A CLIENT BEFORE THE IRS WSBA Brown Bag CLE September 25, 2008 Robert M. Kane, Jr. LeSourd & Patten, P.S. (206) 624-1040 There are numerous pitfalls for the practitioner who represents
More informationVisa Credit Card Cardmember Agreement
Visa Credit Card Cardmember Agreement In this Agreement the words You, Your and Yourself mean each and all of those who apply for the card or who sign this Agreement. Card means the Visa Credit Card and
More informationDISCHARGE. The Discharge in Bankruptcy. From an individual. debtor s standpoint, one. of the primary goals of. filing a bankruptcy case
The Discharge in Bankruptcy DISCHARGE The bankruptcy discharge varies depending on the type of case a debtor files: chapter 7, 11, 12, or 13. This Public Information Series pamphlet attempts to answer
More informationThe attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan
The attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan Program. 1 THE STUDENT LOAN PROGRAM PROGRAM OVERVIEW The
More informationPart 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 informationProgram 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 informationDebt collector response template
Debt collector response template You re saying: This is not my debt. Use the sample letter on the next page if you want to tell a debt collector that you aren t responsible for this debt, and that you
More informationUnderstanding 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 informationMARCH 5, 2015. Referred to Committee on Commerce and Labor. SUMMARY Revises provisions governing workers compensation.
A.B. ASSEMBLY BILL NO. COMMITTEE ON COMMERCE AND LABOR MARCH, 0 Referred to Committee on Commerce and Labor SUMMARY Revises provisions governing workers compensation. (BDR -) FISCAL NOTE: Effect on Local
More informationExplanatory Notes to Sample A. ARTICLES OF ASSOCIATION FOR PRIVATE COMPANIES LIMITED BY SHARES (Simplified Form)
Explanatory Notes to Sample A ARTICLES OF ASSOCIATION FOR PRIVATE COMPANIES LIMITED BY SHARES (Simplified Form) Sample A is a Simplified Form of Articles of Association for private companies limited by
More informationAct on Compensation for Criminal Damage
JLS/1374/05-EN NB: Unofficial translation Act on Compensation for Criminal Damage (935/1973; amendments up to 675/2002 included) General provisions Section 1 (63/1984) (1) Compensation shall be paid from
More informationBenefits Handbook Date January 1, 2016. Basic Long Term Disability Marsh & McLennan Companies
Date January 1, 2016 Marsh & McLennan Companies This Plan provides you with income in case you can t work for an extended period of time because of an injury or illness. Benefits under Marsh & McLennan
More informationCREDIT, DEBT COLLECTION, & BANKRUPTCY
Chapter Four CREDIT, DEBT COLLECTION, & BANKRUPTCY Credit is money, goods or services provided to an individual who promises to pay the lender at a later time. You may not be denied credit because of your
More information3.1.11.3 STATUTORY AUTHORITY: Section 9-11-6.2 NMSA 1978. [3/15/96; 3.1.11.3 NMAC - Rn, 3 NMAC 1.11.3, 1/15/01]
TITLE 3: CHAPTER 1: PART 11: TAXATION TAX ADMINISTRATION PENALTIES 3.1.11.1 ISSUING AGENCY: Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa
More informationKENTUCKY DEPARTMENT OF REVENUE OFFER IN SETTLEMENT APPLICATION CHECKLIST. Form 12A018 (08/12)
CHECKLIST I. BEFORE COMPLETING THE APPLICATION, PLEASE VERIFY THAT YOU ARE ELIGIBLE TO SUBMIT AN OFFER IN SETTLEMENT! Check (a) or (b) to each question below. If you check (a), you may proceed to the next
More informationCHRISTMAN & FASCETTA, LLC FLAT FEE AGREEMENT AND HOURLY FEE PROVISIONS
CHRISTMAN & FASCETTA, LLC FLAT FEE AGREEMENT AND HOURLY FEE PROVISIONS, (hereinafter referred to as client or you ), hereby engages the Law Offices of Christman & Fascetta, LLC to prepare and file a Chapter
More informationPolicy and Procedures for Recoupment & Coordination of Benefits: Workers Compensation Payment
Policy and Procedures for Recoupment & Coordination of Benefits: Workers Compensation Payment Effective Date: September 1, 2013 I. Authority A. The James Zadroga 9/11 Health and Compensation Act of 2010
More informationMODEL LEASE FOR SUBSIDIZED PROGRAMS. 1. Parties and The parties to this Agreement are, referred to as the Landlord, and
MODEL LEASE FOR SUBSIDIZED PROGRAMS (A) 1. Parties and The parties to this Agreement are Dwelling, referred to as the Unit: Landlord, and (B), referred to as the Tenant. The Landlord leases (C) to the
More informationOCSEA EDUCATION DEPARTMENT FACT SHEET
OCSEA EDUCATION DEPARTMENT FACT SHEET #250 Page 1 of 6 STATE OF OHIO CONTRACT SERIES ARTICLE 35 - DISABILITY LEAVE: QUESTIONS & ANSWERS Q: What is the eligibility criteria? A: You must have completed one
More informationUNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION
2:14-cv-10511-RHC-MAR Doc # 1 Filed 02/04/14 Pg 1 of 9 Pg ID 1 UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION UNITED STATES OF AMERICA, ) ) Plaintiff, ) Civil No. 2:14-cv-10511
More informationHealth Savings Account Packet
Health Savings Account Packet Please mail completed forms to: Jones National Bank & Trust Co. Attn: HSA Department PO Box 469 Seward NE 68434-0469 Questions, please call 402-643-3602 or 888-562-3602 Fax
More informationQUESTIONS CONCERNING BANKRUPTCY
QUESTIONS CONCERNING BANKRUPTCY The Law Office of Paul D. Post, P.A. is a debt relief agency. We help people file for bankruptcy relief under the Bankruptcy Code. The assistance provided to clients may
More informationUNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT. No. 13-1603 THE ESTATE OF JOHN R.H. THOURON, CHARLES H. NORRIS, EXECUTOR
PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT No. 13-1603 THE ESTATE OF JOHN R.H. THOURON, CHARLES H. NORRIS, EXECUTOR v. Appellant UNITED STATES OF AMERICA On Appeal from the United
More informationT.C. Memo. 2007-35 UNITED STATES TAX COURT. ARTHUR W. & RITA C. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
T.C. Memo. 2007-35 UNITED STATES TAX COURT ARTHUR W. & RITA C. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24308-05L. Filed February 8, 2007. Arthur W. and Rita C. Miller,
More informationSOCIAL SECURITY DISABILITY:
SOCIAL SECURITY DISABILITY: The Complete Guide To Getting Benefits by Kristen Brauchle Introduction Millions of Americans are suffering from disabling conditions that render them unable to work. The road
More informationConsultation Agreement and Acknowledgement of Receipt of Disclosures and Instructions
Please Note: These Notices are required by legislation adopted by Congress in October 2005, after intense lobbying by the credit industry. In my opinion, these notices are designed to scare and intimidate
More informationIN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY CIV 2013-404-2633 [2013] NZHC 2171. UNDER the Companies Act 1993
IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY CIV 2013-404-2633 [2013] NZHC 2171 UNDER the Companies Act 1993 BETWEEN SYNTAX HOLDINGS (AUCKLAND) LTD (IN LIQUIDATION) First Plaintiff VIVIEN JUDITH
More information[7.1.2] Compensation Payments in respect of Personal Injuries. (Exemption of Investment Income) Section 189 TCA 1997
[7.1.2] Compensation Payments in respect of Personal Injuries (Exemption of Investment Income) Section 189 TCA 1997 Updated January 2015 Other Reference Material: Leaflet IT13 This instruction also includes
More informationAppendix I: Select Federal Legislative. Proposals Addressing Compensation for Asbestos-Related Harms or Death
Appendix I: Select Legislative Appendix I: Select Federal Legislative is and Mesothelioma Benefits Act H.R. 6906, 93rd 1973). With respect to claims for benefits filed before December 31, 1974, would authorize
More informationFORM INTERROGATORIES EMPLOYMENT LAW
ATTORNEY OR PARTY WITHOUT ATTORNEY (Name, State Bar number, and address): TELEPHONE NO.: FAX NO. (Optional): E-MAIL ADDRESS (Optional): ATTORNEY FOR (Name): SUPERIOR COURT OF CALIFORNIA, COUNTY OF SHORT
More informationThe 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