by Fresh Start Tax | Jan 20, 2014 | Tax Help
If you disagree with a lien, levy, seizure, or denial or termination of an installment agreement, see Publication 1660, Collection Appeal Rights, for information on filing your protest.
How to file a Formal Written Protest
Include all of the following:
1. Your name, address, and a daytime telephone number.
2. A statement that you want to appeal the IRS findings to the Office of Appeals.
3. A copy of the letter you received that shows the proposed change(s).
4. The tax period(s) or year(s) involved.
5. A list of each proposed item with which you disagree.
6. The reason(s) you disagree with each item.
7. The facts that support your position on each item.
8. The law or authority, if any, that supports your position on each item.
The penalties of perjury statement as follows: “Under the penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”
Your signature under the penalties of perjury statement.
If you have a tax representative,
If your representative prepares and signs the protest for you, he or she must substitute a declaration for the penalties of perjury statement that includes:
That he or she submitted the protest and any accompanying documents, and
Whether he or she knows personally that the facts stated in the protest and any accompanying documents are true and correct.
You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes.
Generally, the time limit is 30 days from the date of the letter.
How to file a Small Case Request
You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less.
Offer in Compromise Appeals
For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due.
Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.
Follow the instructions in the letter you received.
Use Form 12203, Request for Appeals Review, or the form referenced in the letter to file your appeal, or prepare a brief written statement.
List the disagreed item(s) and the reason(s) you disagree.
Stop IRS Levy, Tax Lien, Seizure Action with Collection Appeal
by Fresh Start Tax | Jan 17, 2014 | Tax Help
Fact – Installment Agreements – 2.6 million taxpayers paid their tax bills in monthly payments.
Installment agreements paid directly from a bank account or payroll deduction from wages eliminate the need to mail payments and save postage costs, as well.
By insuring that the IRS receives payments on time, these automatic payment methods also help taxpayers avoid defaulting on their installment agreements.
However taxpayers for various reason default. If you have defaulted and IRS is ready to seize, you have rights.
If you disagree with a lien, levy, seizure, or denial or termination of an installment agreement, you should fight back for your IRS Collection Appeal Rights, for information on filing your protest call us today.
How to file a Formal Written Protest if the IRS terminated your payment agreement.
You need to make sure to include all of the following:
1. Your name, address, and a daytime telephone number.
2. A statement that you want to appeal the IRS findings to the Office of Appeals.
3. A copy of the letter you received that shows the proposed change(s).
4. The tax period(s) or year(s) involved.
5. A list of each proposed item with which you disagree.
6. The reason(s) you disagree with each item.
7. The facts that support your position on each item.
8. The law or authority, if any, that supports your position on each item.
The penalties of perjury statement as follows: “Under the penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”
Your signature under the penalties of perjury statement.
Please Note:
If your representative prepares and signs the protest for you, he or she must substitute a declaration for the penalties of perjury statement that includes:
That he or she submitted the protest and any accompanying documents, and
Whether he or she knows personally that the facts stated in the protest and any accompanying documents are true and correct.
You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes.
Generally, the time limit is 30 days from the date of the letter.
How to file a Small Case Request
You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less.
For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due.
Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.
Did IRS Terminate a Payment Agreement, Fight Back with Former Affordable IRS Agents – Florida Tax Experts
by Fresh Start Tax | Jan 17, 2014 | Tax Help
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by Fresh Start Tax | Jan 17, 2014 | Tax Help
Hire former IRS agents and managers who know the system and can help you through an IRS tax audit.
We are the affordable choice. We are A plus rated by the BBB.
We have over 206 years professional tax experience and over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the IRS.
We taught tax law as former agents at the Internal Revenue Service.
As a result we know the IRS protocols, the IRS systems, the IRS settlement theories and understand how to make prudent and diligent choices when taxpayers experience and IRS tax audit.
Taxpayers get audited for various reasons. you will find a list of those reasons below.
1.National Research Program (Also called the TCMP )
These tax audits are very difficult for both the taxpayer and the professional.
The Internal Revenue Service will audit everything on the tax return to set up national norms and national standards. The statistics gathered for the national research program will be inputted into IRS computer and be used as a bar and standards against all other tax returns filed.
The National Research Program (NRP), one of the top workload priorities, is a comprehensive effort by the IRS to measure compliance for different types of taxes and various sets of taxpayers.
The NRP approach to measuring reporting compliance balances research quality, efficiency, and the reduction of taxpayer burden. It establishes a tax return sample that is representative of the taxpayer population.
NRP uses case building data to determine if the return should be considered accurate as filed. The NRP cases are selected and distributed to the Area PSP offices as directed by the NRP Headquarters office.
2. Abusive Transactions and Technical Issues
These are very difficult IRS tax audits and only should be handled by a seasoned and experienced tax professional.
The promoter workload for the Area is developed and perfected by the Lead Development Center from leads surfaced by the field or other sources. The LDC reviews and approves promoter investigations and assigns a tracking code to each investigation.
The participant lists of approved promoter investigations are reviewed and filtered by the Abusive Transaction List keeper.
3. High Income/High Wealth Taxpayers
The high income high wealth taxpayers workload is pre-identified at a national level from several specific selection models. There is at least a 10% chance you will be audited by the Internal Revenue Service if you are a high income, high wealth taxpayer.
4. High Income Non-Filers
The high income non-filer workload originates from various sources. Criteria has been established for:
a. Cases with fraud indicators
b. Cases referred from Area offices
c. Cases with flow-through K-1 income
These cases and case leads during the year that meet the HINF criteria will be forwarded to the Brookhaven Campus for filtering and case building.
5. Discriminant Index Function (DIF) Overview- The most Common IRS Tax audit
The DIF audit is the most common IRS audit. This type of audit pretty much means you have fallen out of the IRS national standards and norms.
DIF is a mathematical technique used to score income tax returns for examination potential.
These formulas were developed based on available NRP data.
Each return measured under DIF receives a DIF score.
Generally, the higher the score, the greater the audit potential. The highest scored returns are made available to Examination upon request.
DIF mathematical formulas are confidential and for official use only.
The DIF score assigned to a return should not be disclosed.
Types of DIF Returns
The following types of tax returns are computer scored under the DIF System:
1. Individual
2. Corporation
3. S Corporation
4. Partnership
5. Fiduciary
If you are going to undergo and IRS tax audit and need professional tax defense and representation, contact us today. We are the affordable choice.
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by Fresh Start Tax | Jan 17, 2014 | IRS Tax Audit, Tax Help
Have former Affordable IRS Agents and Managers represent you during a IRS Tax Audit.
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The Different Types of Audits conducted by the IRS
1. The famous Correspondence Mail/Audit – 1.4 million a year worth of tax audits
This is the most common type of audit and is simply a letter from the IRS, asking you to provide documentation for tax deductions and credits, or asking for other records.
The IRS conducts over 1.1 million correspondents are male audits every year. As a result of these correspondence audits IRS collects over $10 billion annually.
These tax audits occurs when your records and the IRS records do not match up.
Many times you forgot to report a W-2 or a 1099, the IRS catches the mistake and will send you out a mail or correspondence tax audit. As a general rule these audits do not take place to year and a half after the initial federal tax return was filed.
It is very important to carefully review your tax return to make sure all W-2 and 1099 information is on that return, if not you can expect an IRS nasty gram about 18 months after filing your initial tax return.
2. IRS Office Audit out of the Local IRS Office.
These are fast and quick IRS tax audits by IRS personal called Office Auditors.
This type of audit involves a letter from the IRS asking you to compile documents from a list they provide you, and then report to your local IRS office to go over them with an IRS office auditor.
Many times these types of small tax audits are used for small businesses, such as those operated from your home.
Many times they will be auditing issues like Hobby losses, travel and entertainment or business expenses that fall on the national norms. IRS does not spend a lot of time on these office audits as the agents are taught to quickly move through them.
When I was working at the Internal Revenue Service the average agent would close 15 the 20 audits on a weekly basis.
3. Field Audit by IRS Revenue Agents, as seasoned IRS Agents, usually a CPA.
This type involves an IRS revenue agent coming to your home or business to inspect your books and facility, and better understand how the business works.
It is important that you hire a very experienced and effective tax professional because these audits can dig very deep and can be very lengthy .
Being a former IRS agent in teaching instructor I would caution any taxpayer about representing themselves during this type of IRS audit.
As a general rule these audits can last from two weeks up to year depending on the work schedule and the audit issues involved.
This is less common for individuals, but much more common for larger businesses. many times in these type of audits they will look back on prior tax returns and look at individuals involved at their tax returns as well.
They will look at partners of a corporation or LLC and do a thorough examination of all income or business tax records.
These types of audits can result in criminal referrals.
4. TCMP Audit
The TCMP, or Taxpayer Compliance Measurement Program,.
It is the least common type of audit.
This is an audit that occurs completely randomly, and without any evidence that you have done anything wrong, but simply as a sort of spot-checking that the IRS does on randomly selected tax returns every year.
The reason the Internal Revenue Service conducts the tax compliance measurement program it is to determine normal and regional norms for all tax returns and keep them in the IRS computer banks for statistical purposes.
It is important to note when the Internal Revenue Service does a taxpayer compliance measurement audit they will audit the entire tax return yes, everything on it.
So if you need help because you are going to experience an IRS tax audit, contact us today for the best possible local tax defense and representation.
Should you wind up owing back taxes we can go ahead and work out a tax settlement for you with the Internal Revenue Service.
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