by steve | Oct 18, 2011 | Owe Payroll Taxes
If you owe IRS Payroll Taxes and want to settle with the IRS call Fresh Start Tax LLC. 1-866-700-1040
Have Former IRS Agents, Managers and Instructors with over 60 years of direct work experience at the IRS in the local, district and regional offices of the IRS settle your tax case. We also taught Tax Law and Tax Settlements at the IRS.
We do what we say! Since 1982, “A” Rated by the BBB. Former IRS Agents
Our Company Resume: ( Since 1982 )
- Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly
The Law and Requirements:
Federal Employment Tax in Puerto Rico
Employers in Puerto Rico are subject to the taxes imposed by the Federal Insurance Contribution Act (FICA) (Social Security and Medicare taxes) and the Federal Unemployment Tax Act (FUTA). An employer is a person or organization for whom a worker performs services as an employee. As an employer you are required to withhold, report, and pay employment taxes.
To file the various employment tax returns, you need an Employer Identification Number (EIN). To obtain an EIN you need to file Form SS-4PR (PDF).
FICA taxes are used to finance the Social Security and Medicare systems. You must withhold the employee portion of FICA taxes from your employees’ wages and contribute the employer portion of FICA. The FICA taxes consist of two components: the Social Security tax and the Medicare tax.
The forms used to file the Social Security and Medicare taxes in Puerto Rico are: Form 941-PR (PDF), Form 941-X(PR), Form 943-PR (PDF), Form 944-PR, Form 944-X(PR), and Form 1040-PR (Anexo H-PR) (PDF) for household employers.
If you are not an agricultural employer and all of your employees are bona fide residents of Puerto Rico, file Form 941-PR to report all wages paid, tips your employees reported to you, and other compensation, and Social Security and Medicare taxes you withheld. This tax return is filed quarterly and is due the last day of the month following the end of the quarter. For example, wages you paid January through March (the first quarter of the year) must be reported on Form 941-PR by April 30.
If you are not an agricultural employer and all of your employees are bona fide residents of Puerto Rico, you may be eligible to file Form 944-PR. The Form 944-PR is filed annually and is due the last day of January following the end of the tax year. Employers that have an estimated employment tax liability of $1,000 or less for the entire calendar year are eligible to file an annual Form 944-PR.
If you were notified to file Form 944-PR for 2009, you may file Form 944-PR for 2010 to report all wages paid, tips your employees reported to you, and other compensation, and Social Security and Medicare taxes you withheld and paid. Alternatively, if you wish to file quarterly Forms 941-PR instead, you may opt out of filing Form 944-PR by telephone no later than April 1, 2010, or in writing no later than March 15, 2010. Employers who want to file a Form 944-PR for the first time in 2010 and are eligible, can opt in to filing a Form 944-PR during the same election period by the same methods. Revenue Procedure 2009-51 has more information about the election, including contact phone numbers and mailing addresses.
Most employers are required to deposit their FICA taxes before Form 941-PR is filed. If you are filing Form 944-PR, you may be able to pay your FICA taxes with your return. For additional information about Form 941-PR, refer to Topic 758, in English. For more information about the Form 944-PR, refer to the Form 944-PR Instructions in Spanish. For information about the rules to make deposits, refer to Topic 757, in English.
Household Employees
If you pay a household employee cash wages, you may be required to withhold and pay FICA taxes on all wages you pay to that employee. To see if you are required to withhold and pay these taxes, see Publication 926 (PDF), Household Employer’s Tax Guide, in English. File Form 1040-PR (Anexo H-PR) (PDF) to report and pay Social Security and Medicare taxes corresponding to the employer and the employee for all household employees.
Household employees include housekeepers, maids, baby-sitters, gardeners, and others who work in or around your residence as your employee. Repairmen, plumbers, contractors, and other business people who are self-employed and own their equipment and control how the work is performed, normally are not considered household employees
Agricultural Employees
If you are an agricultural employer in Puerto Rico, you must file Form 943-PR (PDF) to report the employer’s and the employee’s share of the FICA taxes for agricultural employees. To see if you are required to withhold and pay FICA taxes on your agricultural employees, refer to Publication 51, (Circular A), Agricultural Employer’s Tax Guide, in English. Form 943-PR is an annual return you file at the end of each calendar year and is due January 31. Most employers are required to deposit both the employer and employee portions of FICA taxes before the Form 943-PR is filed.
Publications 15 and 179 (Spanish version) explain the requirements for deposits.
Federal Unemployment Taxes (FUTA):
If you are an employer in Puerto Rico, you might have to file a Federal Unemployment Tax Return. To see if you are required to pay FUTA taxes, refer to Publication 51 if you are an agricultural employer or Publication 926 (PDF) if you are a household employer. All other employers should refer to Publication 15 or Publication 179 (Spanish version). With the exception of those who use Schedule H-PR (Form 1040) for household employees, employers in Puerto Rico who are subject to FUTA are required to file Form 940-PR to report and pay FUTA taxes. Form 940-PR (PDF) is generally due by January 31. Most employers are required to deposit FUTA taxes. FUTA taxes are not withheld from the employee’ salaries.
by steve | Oct 18, 2011 | IRS Tax Problem, Tax Levy and Wage Garnishments
Fresh Start Tax LLC Since 1982 Affordable IRS Tax Experts for Releases and Removal of Bank and Wage Garnishments “A” Plus Rated by the BBB
Have Former IRS Agents get your money back from the IRS today, since 1982
Have Former IRS Agents, Managers and Instructors who know all the IRS tax policies get your tax levy released.
We have over 60 years of direct IRS work experience in the local, district and regional offices of the IRS.
It only makes sense to have Former IRS Agents handle your case. So many other companies claim to have an IRS expertise but sadly have never worked for the IRS. Get fast and trusted results.
Our Company Resume: ( Since 1982 )
- Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly
IRS Levy, IRS Bank and Wage Garnishments Releases – How we Settle and Negotiate your case with the Internal Revenue Service:
1. We immediately send a power of attorney to the IRS letting them know we are now your tax representative. You will never have to speak to the IRS.
2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.
3. The IRS requires a current financial statement. We will secure a required 433-A (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.
4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.
IRS Tax Settlement Agreements can be in different forms:
a. Hardship Settlements. Cases usually go into a 3 year suspended status because of an inability to pay. This is also called currently noncollectable. Your case will go into a hardship status because you do not have the income coming in to meet your current expenses.
The IRS will use the National Standards Program to assess hardship.
b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.
c. IRS Offer in Compromise. There are three types of OICs:
The IRS may accept an Offer in Compromise based on three grounds:
1. Doubt as to Collectibility – Doubt exists that the taxpayer could ever pay the full amount of tax liability owed within the remainder of the statutory period for collection.
2. Doubt as to Liability – A legitimate doubt exists that the assessed tax liability is correct. Possible reasons to submit a doubt as to liability offer include:
(1) the examiner made a mistake interpreting the law,
(2) the examiner failed to consider the taxpayer’s evidence or
(3) the taxpayer has new evidence.
3. Effective Tax Administration / Exceptional Circumstances – There is no doubt that the tax is correct and there is potential to collect the full amount of the tax owed, but an exceptional circumstance exists that would allow the IRS to consider an OIC. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.
See our home page for more details about Fresh Start Tax L.L.C. Thank You
by steve | Oct 18, 2011 | IRS Tax Problem, Tax Help
Fresh Start Tax LLC Since 1982 Affordable IRS Tax Experts IRS Tax Problems and IRS Tax Help “A” Rated by the BBB
If you have a IRS Tax Problem and need affordable IRS tax relief call us today for immediate and permanent tax relief. We can settle your tax case and give you peace of mind. We are Former IRS Agents, Managers and Instructors who taught Tax Law at the IRS.
Do not be fooled by other companies claiming IRS expertise. We are true IRS tax experts that worked at IRS for over 60 years in the local, district and regional offices for over 60 years. Unless you have IRS tax experience you have no idea of internal tax procedures and internal manuals.
You can hire a team of Former IRS agents that know all the internal policies of the IRS to resolve your IRS tax problem.
We do exactly what we say we will do. 1-866-700-1040 IRS Tax Experts
Areas of Professional Tax Practice:
- Same Day IRS Tax Representation
- Offers in Compromise or IRS Tax Debt Settlements
- Immediate Release of IRS Bank Levies or IRS Wage Garnishments
- Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
- IRS Tax Audits
- IRS Hardships Cases or Unable to Pay
- Payment Plans, Installment Agreements, Structured agreements
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll / Trust Fund Penalty Cases / 6672
- Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction if Tax Records are lost or destroyed
Our Company Resume: ( Since 1982 )
- Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly
See our Home Page for more details Thank you
by steve | Oct 18, 2011 | Tax Levy and Wage Garnishments
Fresh Start Tax LLC IRS Tax Experts in IRS Tax Levy Releases and Removal Since 1982 “A” Rated by the BBB
Hire Former IRS Agents, Managers and Teaching Agents that know the IRS system. We know all settlement policies and procedures.
Beware of other companies claiming to be IRS Tax Experts when they have never worked for the IRS. You may be ripped off.
Hear the truth from Former Agents/ Managers that have been involved with all the internal processes of the IRS. Do not take a chance with the money hire trust and experience.
We also taught Tax Law at the IRS.
Our Company Resume: ( Since 1982 )
- Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly
IRS Tax Levy – How we can immediately get Notices of Bank Levy and Wage Garnishment Released.
As former IRS Agents, Managers and Instructors we have issued thousands of IRS Wage/Garnishment and Bank Levies. We know exactly how to quickly get them released. We have what it takes.
1. We immediately send a power of attorney to the IRS letting them know we are now your representative. You will never have to speak to them.
2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.
3. The IRS requires a current financial statement. We will secure a required 433-F (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.
4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.
IRS Tax Settlement Agreements can be in different forms:
a. Hardship Settlements. Cases usually go into a 3 year suspended status because of an inability to pay. This is also called currently noncollectable. Your case will go into a hardship status because you do not have the income coming in to meet your current expenses. The IRS will use the National Standards Program to assess hardship.
b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.
c. Offer in Compromise. There are three types of OICs:
The IRS may accept an Offer in Compromise based on three grounds:
1. Doubt as to Collectibility – Doubt exists that the taxpayer could ever pay the full amount of tax liability owed within the remainder of the statutory period for collection.
2. Doubt as to Liability – A legitimate doubt exists that the assessed tax liability is correct. Possible reasons to submit a doubt as to liability offer include:
(1) the examiner made a mistake interpreting the law,
(2) the examiner failed to consider the taxpayer’s evidence or
(3) the taxpayer has new evidence.
3. Effective Tax Administration/ Exceptional Circumstances – There is no doubt that the tax is correct and there is potential to collect the full amount of the tax owed, but an exceptional circumstance exists that would allow the IRS to consider an OIC. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.
See our home page for more details Thank you
by steve | Oct 18, 2011 | IRS Tax Problem, Uncategorized
Fresh Start Tax LLC Since 1982 IRS Tax Experts for Immediate and Permanent Tax Relief We know the IRS System, we taught IRS Tax Law at the IRS Since 1982 “A” Rated by the BBB
If you have not worked for the IRS you simply do not know the complete IRS system. Do not be ripped off by companies claiming to have a IRS expertise.
We are compromised of Board Certified Tax Attorneys, CPA’s and Former IRS Agents, Managers and Instructors who have over 205 years of professional tax experience and over 60 years of direct work experience at the local, district and regional offices of the IRS.
We taught Tax Law at the IRS. Hire true Tax Experts. Call us for a no cost professional tax consult today.
We will tell you the truth.
Areas of Professional Tax Practice:
- Same Day IRS Tax Representation
- Offers in Compromise or IRS Tax Debt Settlements
- Immediate Release of IRS Bank Levies or IRS Wage Garnishments
- Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
- IRS Tax Audits
- IRS Hardships Cases or Unable to Pay
- Payment Plans, Installment Agreements, Structured agreements
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll / Trust Fund Penalty Cases / 6672
- Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction if Tax Records are lost or destroyed
Our Company Resume: ( Since 1982 )
- Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly
IRS Tax Relief – How we Settle and Negotiate your case with the Internal Revenue Service:
1. We immediately send a power of attorney to the IRS letting them know we are now your tax representative. You will never have to speak to the IRS.
2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.
3. The IRS requires a current financial statement. We will secure a required 433-A (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.
4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.
IRS Tax Settlement Agreements can be in different forms:
a. Hardship Settlements. Cases usually go into a 3 year suspended status because of an inability to pay. This is also called currently noncollectable. Your case will go into a hardship status because you do not have the income coming in to meet your current expenses. The IRS will use the National Standards Program to assess hardship.
b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.
c. IRS Offer in Compromise. There are three types of OICs:
The IRS may accept an Offer in Compromise based on three grounds:
1. Doubt as to Collectibility – Doubt exists that the taxpayer could ever pay the full amount of tax liability owed within the remainder of the statutory period for collection.
2. Doubt as to Liability – A legitimate doubt exists that the assessed tax liability is correct. Possible reasons to submit a doubt as to liability offer include:
(1) the examiner made a mistake interpreting the law,
(2) the examiner failed to consider the taxpayer’s evidence or
(3) the taxpayer has new evidence.
3. Effective Tax Administration / Exceptional Circumstances – There is no doubt that the tax is correct and there is potential to collect the full amount of the tax owed, but an exceptional circumstance exists that would allow the IRS to consider an OIC. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.
See our home page for more details about Fresh Start Tax L.L.C. Thank You
