by Fresh Start Tax | May 16, 2013 | FBAR
Tax Filing Compliance – Non Resident U.S. Taxpayers – File, Settlements -Tax Attorneys, CPA’s, Tax Accountants 1-866-700-1040
We are tax experts for tax filing compliance programs for nonresident US taxpayers. We are comprised of tax attorneys, certified public accountants and former IRS agents and managers who are tax experts in foreign tax matters and tax compliance issues.
Contact us for free tax consultation today in person, by phone or by Skype.
We have over 206 years of professional tax experience in over 60 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the Internal Revenue Service.
We are also Fbar experts.
Instructions for New Streamlined Filing Compliance Procedures for Non-Resident, Non-Filer U.S. Taxpayers
The IRS announced streamlined filing compliance procedures for non-resident U.S. taxpayers to go into effect on September 1, 2012.
These procedures are being implemented in recognition that some U.S. taxpayers living abroad have failed to timely file U.S. federal income tax returns or Reports of Foreign Bank and Financial Accounts (FBARs), Form TD F 90-22.1, but have recently become aware of their filing obligations and now seek to come into compliance with the law.
These new procedures are for non-residents including, but not limited to, dual citizens who have not filed U.S. income tax and information returns.
Description of the New Streamlined Procedure
This streamlined procedure is designed for taxpayers that present a low compliance risk. All submissions will be reviewed, but, as discussed below, the intensity of review will vary according to the level of compliance risk presented by the submission.
For those taxpayers presenting low compliance risk, the review will be expedited and the IRS will not assert penalties or pursue follow-up actions. Submissions that present higher compliance risk are not eligible for the streamlined processing procedures and will be subject to a more thorough review and possibly a full examination, which in some cases may include more than three years, in a manner similar to opting out of the Offshore
Voluntary Disclosure Program.
Taxpayers utilizing this procedure will be required to file delinquent tax returns, with appropriate related information returns (e.g. Form 3520 or 5471), for the past three years and to file delinquent FBARs (Form TD F 90-22.1) for the past six years.
Payment for the tax and interest, if applicable, must be remitted along with delinquent tax returns. For a summary of information about federal income tax return and FBAR filing requirements and potential penalties, see IRS Fact Sheet FS-2011-13. (December 2011).
In addition, retroactive relief for failure to timely elect income deferral on certain retirement and savings plans where deferral is permitted by relevant treaty is available through this process.
The proper deferral elections with respect to such arrangements must be made with the submission. See instructions below.
Eligibility
This procedure is available for non-resident U.S. taxpayers who have resided outside of the U.S. since January 1, 2009 and who have not filed a U.S. tax return during the same period.
These taxpayers must present a low level of compliance risk as described below
Amended returns submitted through this program will be treated as high risk returns and subject to examination, except for those filed for the sole purpose of submitting late-filed Forms 8891 to seek relief for failure to timely elect deferral of income from certain retirement or savings plans where deferral is permitted by relevant treaty.
It should be noted that this relief is also available under the Offshore Voluntary Disclosure Program. See below for the information required to be submitted with such requests. (If you need to file an amended return to correct previously reported or unreported income, deductions, credits, tax etc, you should not use this streamlined procedure.
Depending on your circumstances, you may want to consider participating in the Offshore Voluntary Disclosure Program.)
All tax returns submitted under this procedure must have a valid Taxpayer Identification Number (TIN). For U.S. citizens, a TIN is a Social Security Number (SSN). For individuals that are not eligible for an SSN, an Individual Taxpayer Identification Number (ITIN) is a valid TIN.
Tax returns filed without a valid SSN or ITIN will not be processed. For those who are ineligible for an SSN, but who do not have an ITIN, a submission may be made through this program if accompanied by a complete ITIN application.
For information on obtaining an SSN, see www.ssa.gov. For information on obtaining an ITIN, see the ITIN page.
Compliance Risk Determination
The IRS will determine the level of compliance risk presented by the submission based on information provided on the returns filed and based on additional information provided in response to a Questionnaire required as part of the submission. Low risk will be predicated on simple returns with little or no U.S. tax due.
Absent any high risk factors, if the submitted returns and application show less than $1,500 in tax due in each of the years, they will be treated as low risk and processed in a streamlined manner.
The risk level may rise if any of the following are present:
- If any of the returns submitted through this program claim a refund;
- If there is material economic activity in the United States;
- If the taxpayer has not declared all of his/her income in his/her country of residence;
- If the taxpayer is under audit or investigation by the IRS;
- If FBAR penalties have been previously assessed against the taxpayer or if the taxpayer has previously received an FBAR warning letter;
- If the taxpayer has a financial interest or authority over a financial account(s) located outside his/her country of residence;
- If the taxpayer has a financial interest in an entity or entities located outside his/her country of residence;
- If there is U.S. source income; or
- If there are indications of sophisticated tax planning or avoidance.
Tax Filing Compliance – Non Resident U.S. Taxpayers – File, Settlements – Attorneys, CPA’s
by Fresh Start Tax | May 16, 2013 | Christian IRS Tax Relief
Christian Tax Preparation Service – CPAs, Accountants, Tax Consultants, Former IRS 1-866-700-1040
Our work in our ministry.
Contact us today for Christian tax preparation services and Christian tax professionals that can help you with all of your accounting, tax consulting and the income tax preparation of your State or federal tax return issues.
We are Christian tax experts in all IRS, federal and state tax matters.
We are comprised of Christian tax attorneys, Christian certified Public accounts, and former IRS agents, managers, and tax instructors.
We provide Nationwide Services
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 Internal Revenue Service.
We can assure you that we will conduct a full first-fruits application of all your tax, accounting and consultations need in relation to all your financial or business affairs.
Also on staff
Also on the staff of fresh start tax are tax attorneys, certified public accountants, enrolled agents, former IRS agents and managers and other tax professionals who are tax experts in Christian tax preparation services.
Review of prior years tax returns
As we engage all our new clients one of the first things we do is to review all prior years tax returns to make sure all credits and tax exemptions were used to their fullest.
In many cases we wind up filing amended tax returns because we have found certain credits, deductions or exemptions were never properly applied.
Planning is the key to successfully and legally reducing your tax liability. At Fresh Start Tax LLC we go well beyond compliance. We literally get proactive in tax saving strategies to maximize your after-tax income.
We also stay ahead of the curve.
Our tax professionals not only attend all required training some of our staff actually are authorized to teach through the Department of professional regulation certain issues and tax law.
Our assurances to You
Both businesses and individuals will pay the lowest amount of taxes allowable by law because we continually look for ways to minimize your taxes throughout the year, not just at the end of the year.
We can meet any time throughout the year in case changes come up or new challenges are met as a result of some changing your financial life.
How do you discern godly counsel?
Psalm 37:30 The godly offer good counsel, they know what is right from wrong.
Proverbs 18:2 Fools have no interest in understanding; they only want to offer their own opinions.
Proverbs 27:9 The heartfelt counsel of a friend is as sweet as perfume and incense.
Our Christian Professional Staff
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On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
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Full Service Accounting Tax Firm,
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We taught Tax Law in the IRS Regional Training Center
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Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
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Highest Rating by the Better Business Bureau “A” Plus
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Fast, affordable, and economical
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Licensed and certified to practice in all 50 States
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Nationally Recognized Veteran /Published Former IRS Agent
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Nationally Recognized Published EZINE Tax Expert
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As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Areas of Professional Tax Practice:
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Same Day IRS Tax Representation
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Offers in Compromise or IRS Tax Debt Settlements
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Immediate Release of IRS Bank Levies or IRS Wage Garnishments
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Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
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IRS Tax Audits
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IRS Hardships Cases or Unable to Pay
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Payment Plans, Installment Agreements, Structured agreements
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Abatement of Penalties and Interest
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State Sales Tax Cases
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Payroll / Trust Fund Penalty Cases / 6672
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Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction
Christian Tax Preparation Service – CPAs, Accountants, Tax Consultants, Former IRS
by Fresh Start Tax | May 16, 2013 | Sales Tax, Tax Lawyer
Affordable Florida Sales Tax Lawyers – Sales Tax Experts Audits, Owe Back Taxes, File 1-866-700-1040
We are comprised of Florida Sales Tax Lawyers, certified public accountants, enrolled agents and former IRS agents and managers who are tax experts in sales tax matters and federal tax issues.
With our firm you hire a team not just an individual all for affordable pricing.
We can handle any Florida State sales tax problem that you have whether you are undergoing a sales tax audit, whether you owe back sales tax or need to file back tax returns we can take care of all these issues.
If you have little or few tax Sales tax records we can help reconstruct your back sales tax logs and file the back sales tax returns.
If you owe back sales tax, we can work out an agreement on a monthly basis or workout a sales tax settlement so you can go on with your business life.
We handle all matters in-house for any sales tax issues or problems in the state of Florida.
We’ve been practicing since 1982 and have an A+ rating by the Better Business Bureau. We have over 206 years of professional tax experience in all our work is done in house by true Florida sales tax experts.
We are a full service tax firm for all federal and state tax representation.
When you call or phone speak directly to the person who will work on your case. You will speak either to a tax lawyer, tax attorney, a certified public accountant or former IRS agent who was an expert in Florida sales tax law.
Due to our expertise in the area of Sales Tax, our Sales Tax Lawyers can assure that you will pay the lowest amount of Florida sales tax allowed by law and should you not be able to pay all the taxes we can work out an affordable tax settlement with the state of Florida Department of revenue.
Why More Sales Tax Audits Coming State of Florida, its all about the Revenue
You can expect a Department of revenue in the state of Florida to conduct many more sales tax audits due to its shortfall in revenue in the high volume of businesses and individuals not paying sales tax. This is been a huge problem in the state of Florida for the past few years.
There is an estimate of one fourth of businesses currently falling in the tax gap and not staying current, or being delinquent, or closing shop and taking off without paying sales tax.
We are seeing a higher volume of criminal prosecutions due to the sales tax issues. The last thing you want to do is fall in the hands of a criminal investigator for the State of Florida.
Should that be the case, we have tax attorneys and tax lawyers who are experts in handling all civil and criminal matters.
The most important advice we can get you is to make sure that you are staying current in both your filing and monthly payments to the state of Florida. The Department of revenue finds that you are making every effort to try to stay current in many instances you will find they will offer a great amount of grace.
If the agent from the Florida sales tax division reviews your case and finds that you are making every effort to stay current and pay your back taxes, as a general rule they will do everything they can to make sure they can work out in agreeable tax settlement and the possibility of abating some penalties and interest.
Real Time Sales Tax Audits
We are finding that both the state of Florida, the Department of revenue and the Internal Revenue Service are trying to conduct the sales tax audits in real time.
Real time specifically means they want to deal with those not paying their sales tax in the same year the deficiencies are being unpaid.
As a general rule, it takes the state anywhere from 2 to 3 years to catch up on most corporations, businesses or individuals who absconded or not filed sales tax reports with the state of Florida.
Both the State of Florida and the federal government are making every effort possible to come up with new systems to conduct audits within a year of the business problems arising.
Why were you Audited for Sales Tax in the State of Florida?
It’s not because they love you or because you are Irish.
The state of Florida, Department of revenue audits taxpayers to:
- Enforce Florida tax laws uniformly to all businesses .
- Deter Sales tax and criminal tax evasion.
- Promote voluntary compliance.
- Educate taxpayers of Sales Tax Issues
The State of Florida accepts most tax returns as filed however they audit some returns to verify accuracy and evaluate compliance. It also allows the Department of revenue sales tax division to find out new problem areas by evaluating year-end information after the Florida sales tax audits.
Sales Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest.
The auditor may adjust a credit carryover or correct distribution without assessing additional tax. The auditor may even determine that a refund is due.
How did you have the good fortune of being Selected for a Sales Tax Audit in the state of Florida? Methods of Selection
The methods for selecting a business or individual to audit vary from tax to tax.
Here are some examples of sources we use to identify a potential audit candidate:
- Internal Revenue Service information.
- Information sharing programs with other states and state agencies.
- Computer-based random selection.
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, and directories.
What Types of Records Will I Need to Provide for the Sales Tax Audit in Florida? ( all records requested )
When the State notifies you of our intent to sales tax audit they will also tell you what records you will need to provide.
The types of records may include, but are not limited to:
- General ledgers and journals
- Cash receipt and disbursement journals
- Purchase and sales journals
- Sales tax exemption or resale certificates
What are the Record Keeping required for the State of Florida?
You must keep your records for three years since an audit can extend back that far.
The Department may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
In the State of Florida, what Are My Taxpayer Rights During an Sales Tax Audit?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.
Your rights include:
The right to fair treatment.
The right to get available information and prompt, accurate responses to your questions.
The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit.
The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
The Importance of the Sales Tax Audit, Florida Communicating and Meeting Deadlines
Throughout the audit process, communication is vital.
After we send you a Notice of Intent to Audit Books and Records, the auditor will work with you to set a date to begin the audit.
The auditor will give you deadlines for providing information or documentation. If you need additional time to prepare, or need to request a delay for other reasons, contact the auditor.
The auditor usually will make every effort to accommodate your requests.
If you fail to respond or provide the requested information, we may issue an assessment and file a warrant based on the best available information.
Contact us today for a fair and full evaluation of your Florida sales tax problem.
Should any criminal tax issues be raised by the department of revenue for the state of Florida you will speak directly to sales tax lawyers or sales tax attorneys. All information will be covered under attorney-client privilege.
Affordable Florida Sales Tax Lawyers – Sales Tax Experts, Audits, Owe Back Sales Tax, File Back Returns
by Fresh Start Tax | May 16, 2013 | IRS Tax Audit
IRS Business Tax Audit, Former Managers/Agents – Affordable Local Audit Firm – Ft.Lauderdale, Miami 954-492-0088
Call the affordable tax firm that has been handling IRS business tax audits right here in South Florida since 1982 and are A+ rated by the Better Business Bureau. Free tax consultations.
If you have received a notice or letter from the Internal Revenue Service indicating that they plan to audit your business it only makes sense to contact a local tax firm to handle your IRS business tax audit.
It only makes more sense to hire former IRS agents and managers who are completely familiar with the system, the techniques, and the guides that will be used during your IRS business tax audit.
Our firm is comprised of tax attorneys, IRS tax lawyers, certified public accountants, enrolled agents and former IRS agents and managers with over 60 years of direct work experience in the local South Florida IRS offices.
We had been in private practice since 1982 right here in South Florida and are A+ rated by the Better Business Bureau. Our firm has over 206 years worth of professional tax experience in the area of IRS business tax audits.
Contact us today for a free initial business tax consultation and let us help take the fear and worry away from going through an IRS business tax audit.
Keep in mind if the IRS is auditing your business you can expect IRS to follow up in order your individual tax returns as well.
Your rights and Information about your Business Tax Audit with the IRS – What the IRS Promises. We will ensure your Tax rights.
Protection of your rights.
During your IRS Tax audit IRS employees will explain and protect your rights as a taxpayer throughout your contact with us.
Privacy and confidentiality.
The IRS will not disclose to anyone the information you give us, except as authorized by law. You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information.
Professional and courteous service.
If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee’s supervisor. If the supervisor’s response is not satisfactory, you should write to the IRS director for your area or the center where you file your return.
IRS Tax Representation.
You can either represent yourself or, with proper written authorization, have someone else represent you in your place.
Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases.
You can have someone accompany you at an interview. You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting.
Payment of only the correct amount of tax.
You are responsible for paying only the correct amount of tax due under the law—no more, no less. If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments.
Help with unresolved tax problems.
The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem.
Appeals and judicial review.
If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. You can also ask a court to review your case.
Relief from certain penalties and interest.
The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. We will waive interest that is the result of certain errors or delays caused by an IRS employee.
Examinations, Appeals, Collections, and Refunds
Examinations (audits). We accept most taxpayers’ returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. We may close your case without change; or, you may receive a refund.
The process of selecting a return for examination usually begins in one of two ways. First, we use computer programs to identify returns that may have incorrect amounts.
These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Second, we use information from outside sources that indicates that a return may have incorrect amounts. These sources may include newspapers, public records, and individuals. If we determine that the information is accurate and reliable, we may use it to select a return for examination.
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations.
The following sections give an overview of how we conduct examinations.
- By mail. We handle many examinations and inquiries by mail. We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. You can respond by mail or you can request a personal interview with an examiner. If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Please do not hesitate to write to us about anything you do not understand.
- By interview. If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. If you do not agree with these changes, you can meet with the examiner’s supervisor.
Repeat examinations.
If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination.
IRS Appeals for Business Tax audits.
If you do not agree with the examiner’s proposed changes, you can appeal them to the Appeals Office of the IRS. Most differences can be settled without expensive and time-consuming court trials.
Your business appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U.S. Tax Court, U.S. Court of Federal Claims, or the U.S. District Court where you live.
If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions.
If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs.
You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case.
IRS Tax Collections.
Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. It describes:
What to do when you owe taxes. It describes what to do if you get a tax bill and what to do if you think your bill is wrong. It also covers making installment payments, delaying collection action, and submitting an offer in compromise.
IRS collection actions. It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property.
Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights.
Innocent spouse relief.
Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief.
In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you.
If you are undergoing an IRS business tax audit contact us today for a free initial tax consultation and hear the truth about the IRS business tax audits. You do not need to be worried or scared or have fear set in.
We have handled hundreds of these business tax audits since 1982 and we can develop a strategy that you will be able to live with without fear.
Call the affordable professional tax firm that has been practicing in South Florida since 1982.
IRS Business Tax Audit, Former Managers/Agents – Affordable Local Audit Firm – Ft.Lauderdale, Miami
by Fresh Start Tax | May 16, 2013 | Tax Help
Ft.Lauderdale, Miami – IRS Tax Problems – Audits, Back Taxes, Filings, Settlements, Former IRS 954-492-0088
We are a local South Florida tax firm that specializes in IRS tax problems. We are the affordable local tax professionals.
Some of our specialties include IRS tax audits, the owing the back taxes, the filing of back tax returns and IRS tax settlements called the offer in compromise.
We have worked out of the local South Florida offices for over 60 years in the IRS audit division, in the IRS collection division and in the IRS appeals division.
We also have worked in positions as IRS managers and IRS supervisors and also to tax law to new IRS agents.
In dealing with an Internal Revenue Service problem it only makes sense to hire former IRS agents and managers who not only know the systems but know the protocols and the IRS tax settlement procedures to ensure a quick and fast resolution of your IRS problem case.
All our work is done in-house and we are used by several law and CPA firms in the area to handle any clients that have IRS issues, tax problems or needs in the areas of IRS tax audits f back taxes the filing of back tax returns or IRS settlements.
Contact us today for free initial tax consultation.
We are A+ rated by the Better Business Bureau and have been in private practice right here in South Florida since 1982.
Our firm has over 206 years of professional tax experience.
Our Tax Firm for IRS Tax Problems
- 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 if Tax Records are lost or destroyed
- IRS Problems – Audits, Back Taxes, Filings , Settlements,
Ft.Lauderdale, Miami – IRS Problems – Audits, Back Taxes, Filings , Settlements, Former IRS
