Any case over $100,000. It involves any type of case. However, IRS will treat 941Trust Fund Cases much more aggressively.
There are three places where these cases are worked, Brookhaven, MA; Holtsville, NY; or your local office. Your local office will send a specially trained agent out to work the case.
Usually the computerized center of Brookhaven or Holtsville will work the case first. From there the case will work its way out to the local office where a complete investigation will be made. Because of the case file history or indicators, some cases will immediately be brought right out to the field office.
IRS will conduct a thorough investigation of your case. The agents working these cases are well trained and very knowledgeable in digging into the unknown. They are trained to look for smoke screen and how to find the money. They will carefully look into money trails and corporations or accounts set up to hide assets.
Absolutely. At the end of the day they need to collect the money and they will work out anything that favors the IRS.
The IRS is going to conduct a thorough investigation. It is far better to have an experienced representative explain the situation than you. Those who represent themselves are fools. A good representative works on the solution not the explanation.
The IRS will be diligent in both, however IRS will dig into all possible ways to collect in a payroll case. The IRS will also look into the individuals responsible as well as the business. They will want to see personal tax filings as well as business filings. They will conduct a full compliance check making sure all your filings are current. Then they will attempt to collect from whoever has the ability to pay.
The first thing IRS is looking for is the ability to pay the tax. The IRS will use Accuriant, a search engine that goes very deep into the financial life of people. It is a very thorough and provides a complete history of the transactions of taxpayers. Courthouse records and DMV records are searched as well. If IRS is unable to collect the tax currently they will review the ability to collect the tax over the life of the statute of limitations.
Most definitely. the RS will get all your bank accounts, credit card records, loan applications and check purchases. They will also do a credit check on you. People usually spike up their credit card application so IRS will use that information to see if you have distorted the truth. Because of some of these findings, the agent may refer the case to the Criminal Investigation Division.
Call a professional immediately. Second, make sure all you filings are current and you have made your estimated tax deposits. That will show your willingness to cooperate.