by Fresh Start Tax | Jan 22, 2014 | Tax Help
Payroll Tax Problems
If you have payroll tax problems and owe back 941 taxes contact us today for an immediate tax resolution of your current situation.
Being Former IRS Agents we know every remedy possible.
We have over 206 years of professional tax experience and over 60 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the IRS.
We’ve been practicing in South Florida since 1982 and are A+ rated by the Better Business Bureau.
We are comprised of tax attorneys, certified public accountants, and former IRS agents and tax instructors. We are one of the most experienced tax firms for resolving IRS payroll tax problems in South Florida.
When you call our office you can speak directly to a tax professional.
Resolution of payroll tax problems
Being a former IRS agent I can tell you that the Internal Revenue Service is tough on payroll tax problems because in all reality it is not a tax but withholding of funds that was supposed to be turned over to IRS. As a result I read will not play games with money that you were to hold in trust.
I would recommend to any prospective client or person reading this blog, if you have a payroll tax problem, get on the good side of the Internal Revenue Service.
How you do that ?
Start making current weekly or biweekly 941 payroll tax deposits to show IRS you are willing to get back in the system and stay current. I cannot tell you how important this is.
The Internal Revenue Service to resolve your case will need a current financial statement.
IRS will require a form 433-a individually, 433-B business. You can find these forms on our website.
You will need to fully complete these forms and verify all the financial information on these forms.
The Internal Revenue Service will make a determination based on your financial ability and there financial analysis of your case.
As a general rule the IRS will either put your case into a economic tax hardship, ask you to make monthly payments, or let you know you’re a tax settlement candidate.
Please be aware of the following, you can be personally be held liable for this tax.
If you have not paid back payroll taxes Internal Revenue Service may impose a penalty against the individual, persons, or corporate officers who failed to make back payroll taxes.
What does this all mean, the IRS will go after you personally to collect the tax. They will collect it from the business and you as well until the entire tax is paid.
You will find this in code section 6672
U.S. Code › Title 26 › Subtitle F › Chapter 68 › Subchapter B › Part I › § 6672
26 U.S. Code § 6672 – Failure to collect and pay over tax, or attempt to evade or defeat tax
(a) General rule
Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
No penalty shall be imposed under section 6653 or part II of sub chapter A of chapter 68 for any offense to which this section is applicable.
(b) Preliminary notice requirement
(1) In general
No penalty shall be imposed under subsection (a) unless the Secretary notifies the taxpayer in writing by mail to an address as determined under section 6212 (b) or in person that the taxpayer shall be subject to an assessment of such penalty.
(2) Timing of notice
The mailing of the notice described in paragraph (1) (or, in the case of such a notice delivered in person, such delivery) shall precede any notice and demand of any penalty under subsection (a) by at least 60 days.
(3) Statute of limitations
If a notice described in paragraph (1) with respect to any penalty is mailed or delivered in person before the expiration of the period provided by section 6501 for the assessment of such penalty (determined without regard to this paragraph), the period provided by such section for the assessment of such penalty shall not expire before the later of—
(A) the date 90 days after the date on which such notice was mailed or delivered in person, or
(B) if there is a timely protest of the proposed assessment, the date 30 days after the Secretary makes a final administrative determination with respect to such protest.
(4) Exception for jeopardy
This subsection shall not apply if the Secretary finds that the collection of the penalty is in jeopardy.
(c) Extension of period of collection where bond is filed
(1) In general
If, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person—
(A) pays an amount which is not less than the minimum amount required to commence a proceeding in court with respect to his liability for such penalty,
(B) files a claim for refund of the amount so paid, and
(C) furnishes a bond which meets the requirements of paragraph (3),
no levy or proceeding in court for the collection of the remainder of such penalty shall be made, begun, or prosecuted until a final resolution of a proceeding begun as provided in paragraph (2). Notwithstanding the provisions of section 7421 (a), the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court. Nothing in this paragraph shall be construed to prohibit any counterclaim for the remainder of such penalty in a proceeding begun as provided in paragraph (2).
(2) Suit must be brought to determine liability for penalty
If, within 30 days after the day on which his claim for refund with respect to any penalty under subsection (a) is denied, the person described in paragraph (1) fails to begin a proceeding in the appropriate United States district court (or in the Court of Claims) [1] for the determination of his liability for such penalty, paragraph (1) shall cease to apply with respect to such penalty, effective on the day following the close of the 30-day period referred to in this paragraph.
(3) Bond
The bond referred to in paragraph (1) shall be in such form and with such sureties as the Secretary may by regulations prescribe and shall be in an amount equal to 11/2 times the amount of excess of the penalty assessed over the payment described in paragraph (1).
(4) Suspension of running of period of limitations on collection
The running of the period of limitations provided in section 6502 on the collection by levy or by a proceeding in court in respect of any penalty described in paragraph (1) shall be suspended for the period during which the Secretary is prohibited from collecting by levy or a proceeding in court.
(5) Jeopardy collection
If the Secretary makes a finding that the collection of the penalty is in jeopardy, nothing in this subsection shall prevent the immediate collection of such penalty.
(d) Right of contribution where more than 1 person liable for penalty
If more than 1 person is liable for the penalty under subsection (a) with respect to any tax, each person who paid such penalty shall be entitled to recover from other persons who are liable for such penalty an amount equal to the excess of the amount paid by such person over such person’s proportionate share of the penalty. Any claim for such a recovery may be made only in a proceeding which is separate from, and is not joined or consolidated with—
(1) an action for collection of such penalty brought by the United States, or
(2) a proceeding in which the United States files a counterclaim or third-party complaint for the collection of such penalty.
(e) Exception for voluntary board members of tax-exempt organizations
No penalty shall be imposed by subsection (a) on any unpaid, volunteer member of any board of trustees or directors of an organization exempt from tax under subtitle A if such member—
(1) is solely serving in an honorary capacity,
(2) does not participate in the day-to-day or financial operations of the organization, and
(3) does not have actual knowledge of the failure on which such penalty is imposed.
The preceding sentence shall not apply if it results in no person being liable for the penalty imposed by subsection (a).
Call us today for free initial tax consultation and speak directly to whatever tax attorneys, CPAs, were former IRS agents.
by Fresh Start Tax | Jan 22, 2014 | Tax Help
We area local South Florida’s affordable tax firm comprised of tax attorneys, certified public accountants, and former IRS agents. SINCE 1982. 954-492-0088. WE KNOW THE SYSTEM.
A plus Rated by the BBB.
We have over 60 years of working directly for the local South Florida IRS and also have worked in the district and regional offices.
With all our experience we know every possible remedy.While employed at Internal Revenue Service we taught tax law.
We know all the standards, the formulas, settlement theories and practices to resolve your case in a way that can put your life back in order without fear from the Internal Revenue Service.
If you are having problems paying personal or back payroll taxes contact us today and we can give you different tax options and solutions to immediately remedy your problem.
What will be required by the IRS to get back on track
To get back on track with the Internal Revenue Service, IRS will require an updated financial statement. IRS will want to review your current financial statement along with complete documented verification.
We will help in the assistance of the preparation of that financial statement.
IRS will also want to make sure your current on your current payroll tax deposit, your estimate deposits or to make sure you have current withholding being taken out of your paycheck.
IRS wants to make sure you are current moving forward so we only have the back issue to deal with.
Lastly, based on your financial statement the Internal Revenue Service will want an exit strategy, that is how you plan to resolve your case.
As a general rule there are three exit strategies of the Internal Revenue Service
IRS will either put your case in a tax hardship, ask you for monthly payments or the Internal Revenue Service may consider an offer in compromise or tax settlement.
Call us today for a free tax evaluation and hear every possible remedy to get this IRS tax problem off your back permanently.
Areas of Professional Tax Representation
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- Full Service Accounting Tax Firm,
- 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” Plus
- 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 Net Radio.com – Monthly Radio Show-Business Weekly
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
- 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 Problems IRS – Personal, Payroll, Back Taxes, Affordable Former IRS – Ft.Lauderdale, Miami, Palm Beaches
Areas of Professional Tax Representation
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- Full Service Accounting Tax Firm,
- 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” Plus
- 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 Net Radio.com – Monthly Radio Show-Business Weekly
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
- 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
by Fresh Start Tax | Jan 22, 2014 | Tax Help
We are a local affordable Florida tax firm that specializes in IRS tax audit help, tax audit defense, and IRS tax audit representation.
On staff are former IRS audit managers, revenue agents, office auditors and tax instructors with over 60 years of direct working knowledge of the Internal Revenue Service audit procedures and practices.
We are a specialty firm that has been practicing since 1982 and we are A+ rated by the Better Business Bureau.
We are available for a no-cost consultation or evaluation for any IRS matter or problem you are facing.
IRS tax audits, why you may have been targeted.
The Internal Revenue Service audits taxpayers, businesses, corporations and partnerships for a variety of reasons.
Listed below are some of the reasons that your tax return may have been pulled for IRS audit. They are in no order they are just certain categories that may attract the attention of the Internal Revenue Service.
1. High incomes. Chances of a tax audit may go up to 10%
Your chance of being audited substantially increases once your income crosses $250,000, according to a recent IRS report on its enforcement activity.
2. Very Large itemized deductions.
You should deduct every nickel you’re entitled to but you must realize that if your itemized tax deductions are bigger than the IRS target range for people at your income level, your return may get a second look. Those target ranges are known only by the Internal Revenue Service. It is critical you stay within the IRS norm.
3. Deducting Office in the Home .
You can only take a home office deduction if you meet all of the qualifications, including regularly and exclusively using part of your home as your principal place of business. It is important you contact your tax preparer so they can figure out your allowable expenses so you are not flagged for a tax audit.
4. Missing income.
IRS runs a matching check on all 1099s and W-2 it receives. If you do not report all your income on your tax return the Internal Revenue Service will issue a mismatch report. These tax audits usually run 18 months behind and the Internal Revenue Service collects over $10 billion a year in missing income matching.
5. Business losses.
In a tough economy, business losses are more common however that does not mean the IRS won’t double check them. Make sure your expenses are legitimate and eligible to be deducted.
6. Charitable deductions.
You’ll need a canceled check or dated receipt for any cash contributions, and contributions of $250 or more require written acknowledgement from the charity. Be careful on charitable to deduction’s , they are a true red flag.
8. Medical expenses.
If you’re 64 or younger, you can deduct these costs only to the extent they’re greater than 10% of your adjusted gross income. It’s important to keep detailed records. Remember, you can’t deduct the cost of over-the-counter medicine, health club dues or most cosmetic surgeries. That’s a no,no.
9. Foreign bank accounts.
If you cannot reported income on a foreign bank account you could be in big trouble. the Internal Revenue Service and the Department of Justice is cracking down on those people not reporting for income.
The United States has over 90 treaties in place with foreign countries and various financial institutions to reciprocate the names of those having accounts. I would urge anyone reading this blog to make sure they report all foreign income. You may be looking at more than just an IRS audit you could be looking at criminal prosecution.
10. The random sample audit.
The Internal Revenue Service randomly samples so many returns every year. If you are a victim of random sample audit be aware that IRS will audit everything on your tax return. They do this to set up norms and standards for future tax audits across the country.
If you need IRS tax audit help, representation or for someone to provide audit defense contact us today for initial consultation and evaluation on your case.
IRS Tax Audit Help, Defense, Representation – Affordable Experts – Stuart, Palm City, Hobe Sound – Florida
by Fresh Start Tax | Jan 22, 2014 | Tax Help
We are a local affordable South Florida tax firm that specializes in IRS tax audits.
Buried among the IRS internal revenue manual’s are situations in which an IRS tax audit can be suspended or stopped.
These happen more times than you think however you must be assertive and know the internal revenue manual and bring your case to the attention of the agent or to the local manager.
This process of having an IRS tax audit suspended or stopped is called, “being surveyed”
In today’s economy when many taxpayers have gone through foreclosures and are going through extreme financial circumstances it is not worth it for the IRS to pursue a tax audit simply from an economic standpoint.
When taxpayers simply not be able to pay the tax debt and future financial status looks grim, IRS will many times stop the pursuit of an IRS tax audit.
Survey of Examination Cases
While IRS Tax audit cases are selected and started in accordance with IRS exam priorities, in a number of circumstances there may be returns that appear in the judgment of the examiner and manager to warrant survey without taxpayer contact.
Cases delivered to the Areas will generally fall into one of three categories:
1.mandatory work,
Priority program work, and
3.non-priority work.
Mandatory work includes nationally-coordinated research projects such as the priority programs: NRP and employee audits (excludes “new” employee audits).
In addition to any specific program requirements, the Group Manager will review the explanation for survey action provided on Form 1900, Income Tax Survey After Assignment, that is initiated by the examiner and signed by the manager.
These returns require concurrence from the Headquarters program owner before disposal without an examination is permitted.
Cases that are not mandatory work, priority work, a referral from another business unit, or are not part of an employee examination or research study may be surveyed based upon the professional judgment of the examiner
Here are some factors to consider when determining whether to survey priority work:
1.Taxpayer is in bankruptcy,
2. Taxpayer has suffered an extreme hardship or illness,
3. Taxpayer is deceased
4.Examiner has additional information that was not available during classification. These cases involve situations where the taxpayer will have no ability to pay the tax.
If you are undergoing an IRS tax examination contact us today for free initial consultation or evaluation.
IRS Tax Audit Can be Suspended, Stopped – Former IRS
by Fresh Start Tax | Jan 21, 2014 | Tax Help
We are the Affordable choice of local South Florida Tax Professionals. Former IRS agents.
Call us today for an immediate tax consultation, 954-492-0088
If you owe the Internal Revenue Service back payroll taxes and need immediate assistance the best persons to help are former IRS agents and managers who know the systems, the protocols and the best methods to get you back into the system to get IRS off your back.
We are comprised of tax attorneys, certified public accountants, and former IRS agents managers and tax instructors.
We’ve been practicing in South Florida since 1982 in our A+ rated by the Better Business Bureau.
Do not be bullied by the Internal Revenue Service.
How we will proceed with the IRS
We will immediately file a power of attorney with the Internal Revenue Service so you will never have to speak with them.
We will set up an initial meeting with the IRS and review a plan how you can proceed to continue with your business, pay the Internal Revenue Service over a term, and look at the possibilities of abating penalties and interest on your back payroll taxes.
Being a former IRS agents, we will immediately recommend that you become current with the Internal Revenue Service and start paying current tax deposits.
By doing so you will show the Internal Revenue Service that you want to comply.
The need for a IRS Financial statement
On all cases with the Internal Revenue Service where there is existing back tax debt a current financial statement will be required.
We will then help in securing the necessary current financial statement that is necessary for the IRS.
We will review your financial statement and recommend that you make changes that will complement the success of your business and ensure future compliance on payroll tax issues
The required financial statement will be on form 433B. You can find that form directly on our website.
Do not be stressed with IRS bills and notices on back payroll taxes.
Call us today and start the process of immediate tax relief and peace of mind.
We have been practicing since 1982 in South Florida and are experts in resolving IRS matters, problems, and payroll tax situations.
Payroll Tax Problems, Former IRS Help, Miami, Ft.Lauderdale, Palm Beaches – South Florida
