Fresh Start Tax LLC    A Professional Tax Firm     “A” Rated by the Better Business Bureau     Since 1982

Non-profit entities get hit with various IRS Penalties and Interest because the 990 returns were not filed. 

Contact our firm to get those penalties and interest removed. We work off of a small retainer and a result accomplished.

Most of the time the non profits organizations are very good at there jobs and functions but the Boards are not comprised of accountants or any one who knows anything about 990s.

This is the case about 99% of the time. The boards are in disbelief that the IRS is after them. The members of the Board are responsible for the payment of the tax to IRS.

We are former IRS agents, Managers and Instructors who know how to get these penalties removes. We use to accept the abatement requests at the IRS. We know how to get penalties removed.

Reasons for abatement of penalties and interest that the IRS allows

Ordinary Business Care and Prudence ( most fall under this category)

1. Ordinary business care and prudence includes making provisions for business obligations to be met when reasonably foreseeable events occur. A taxpayer may establish reasonable cause by providing facts and circumstances showing that they exercised ordinary business care and prudence (taking that degree of care that a reasonably prudent person would exercise), but nevertheless were unable to comply with the law.
2. In determining if the taxpayer exercised ordinary business care and prudence, review available information including the following:
   1. Taxpayer’s Reason. The taxpayer’s reason should address the penalty imposed. To show reasonable cause, the dates and explanations should clearly correspond with events on which the penalties are based. If the dates and explanations do not correspond to the events on which the penalties are based, request additional information from the taxpayer that may clarify the explanation.
   2. Compliance History. Check the preceding tax years (at least three) for payment patterns and the taxpayer’s overall compliance history. The same penalty, previously assessed or abated, may indicate that the taxpayer is not exercising ordinary business care. If this is the taxpayer’s first incident of non compliant behavior, weigh this factor with other reasons the taxpayer gives for reasonable cause, since a first-time failure to comply does not by itself establish reasonable cause.
   3. Length of Time. Consider the length of time between the event cited as a reason for the noncompliance and subsequent compliance. Consider: (1) when the act was required by law, (2) the period of time during which the taxpayer was unable to comply with the law due to circumstances beyond the taxpayer’s control, and (3) when the taxpayer complied with the law.
   4. Circumstances Beyond the Taxpayer’s Control. Consider whether or not the taxpayer could have anticipated the event that caused the noncompliance. Reasonable cause is generally established when the taxpayer exercises ordinary business care and prudence, but, due to circumstances beyond the taxpayer’s control, the taxpayer was unable to timely meet the tax obligation. The taxpayer’s obligation to meet the tax law requirements is ongoing. Ordinary business care and prudence requires that the taxpayer continue to attempt to meet the requirements, even though late.
   5. These are other reasons IRS abates Penalties:

1.Ignorance of the Law Mistake was Made

2.Forgetfulness

3.Death, Serious Illness, or Unavoidable Absence Unable to Obtain Records

4.Undue Hardship

5.Written Advice from the IRS Oral Advice from IRS

6.Advice from a Tax Advisor

7.Fire, Casualty, Natural Disaster, or Other Disturbance

8.Official Disaster Area

9.Service Error

Why Hire Fresh Start Tax, LLC?  We tell you the truth!

1. Fresh Start Tax is a National Tax Firm whose principles have been practicing Tax Law since 1982.

2. On staff are Board Certified Tax Attorneys, CPAs and Former IRS Agents, Managers and Instructors.

3. Former IRS Agents/Managers will review, manage, represent and close your IRS Tax Case for the best settlement possible.

4. We are one of the most experienced and trusted Professional Tax Firms with over 140 years of tax experience.

5. We have an “A” Rating from the Better Business Bureau.