There are very few individuals that know that all” accepted” Offers in Compromise are open to public inspection.
Designated IRS Area Offices
Offer in Compromise Public Inspection File Locations
SBSE Collection Area Office Taxpayer’s Geographic Area of Residence Public Inspection File Location
North Atlantic CT, MA, ME, NH, NY, RI, VT
IRS
Boston Advisory
16 New Sudbury St.
JFK Building, Room 800
Boston, MA 02203
New York:
Nassau, Suffolk, Queens, and Brooklyn Counties:
IRS
Technical Services Advisory Unit 3rd floor
625 Fulton Street
Brooklyn, NY 11201
Manhattan, Bronx, Staten Island, Westchester, Rockland, Putnam, Orange, Dutchess, Sullivan, and Ulster Counties:
IRS
Manhattan Advisory
290 Broadway
Manhattan, NY 10007
All of Upstate New York Except Those Counties Previously Cited:
IRS
Buffalo Advisory
130 S. Elmwood Ave. Room 109
Buffalo, NY 14202
Central KY, MI, NJ, OH, PA, WV IRS
Technical Services Advisory
Federated Investors’ Tower Suite 1300
1001 Liberty Avenue
Pittsburgh, PA 15222
South Atlantic DC, DE, FL, MD, NC, SC, VA, United States possessions, territories and foreign addresses
IRS
Offer in Compromise Unit
Room 155
7850 SW 6th Court
Plantation, FL 33324
Midwest IA, IL, IN, KS, MN, MO, NE, ND, SD, WI IRS
Technical Services Advisory
Suite 1222, Stop 5900
30 East 7th St
St. Paul, MN 55101
Gulf States AL, AR, GA, LA, MS, OK, TN, TX IRS
Technical Services Advisory
801 Broadway
Room 285, MDP53
Nashville, TN 37203
Western AK, AZ, CO, HI, ID, MT, NM, NV, OR, UT, WA, WY IRS
Technical Services Advisory
1999 Broadway
Mail Stop 5021DEN
Denver, CO 80202
California CA IRS
Offer in Compromise Unit
24000 Avila Road MS5110
Laguna Niguel, CA 92677
References/Related Topics
There are very few individuals that know that all” accepted” Offers in Compromise are open to public inspection. Designated IRS Area Offices Offer in Compromise Public Inspection File Locations
SBSE Collection Area Office Taxpayer’s Geographic Area of Residence Public Inspection File Location
North Atlantic CT, MA, ME, NH, NY, RI, VT IRS
Boston Advisory
16 New Sudbury St.
JFK Building, Room 800
Boston, MA 02203
New York:
Nassau, Suffolk, Queens, and Brooklyn Counties: IRS
Technical Services Advisory Unit 3rd floor
625 Fulton Street
Brooklyn, NY 11201
Manhattan, Bronx, Staten Island, Westchester, Rockland, Putnam, Orange, Dutchess, Sullivan, and Ulster Counties: IRS
Manhattan Advisory
290 Broadway
Manhattan, NY 10007
All of Upstate New York Except Those Counties Previously Cited: IRS
Buffalo Advisory
130 S. Elmwood Ave. Room 109
Buffalo, NY 14202
Central KY, MI, NJ, OH, PA, WV IRS
Technical Services Advisory
Federated Investors’ Tower Suite 1300
1001 Liberty Avenue
Pittsburgh, PA 15222
South Atlantic DC, DE, FL, MD, NC, SC, VA, United States possessions, territories and foreign addresses IRS
Offer in Compromise Unit
Room 155
7850 SW 6th Court
Plantation, FL 33324
Midwest IA, IL, IN, KS, MN, MO, NE, ND, SD, WI IRS
Technical Services Advisory
Suite 1222, Stop 5900
30 East 7th St
St. Paul, MN 55101
Gulf States AL, AR, GA, LA, MS, OK, TN, TX IRS
Technical Services Advisory
801 Broadway
Room 285, MDP53
Nashville, TN 37203
Western AK, AZ, CO, HI, ID, MT, NM, NV, OR, UT, WA, WY IRS
Technical Services Advisory
1999 Broadway
Mail Stop 5021DEN
Denver, CO 80202
California CA IRS
Offer in Compromise Unit
24000 Avila Road MS5110
Laguna Niguel, CA 92677
References/Related Topics
IF YOU OWE BACK STATE OF FLORIDA CORPORATE INCOME TAX CALL FRESH START TAX TODAY. 1-866-700-10040 Former State Agents can help you!
Fresh Start Tax is comprised of Former IRS Agents, Managers and Instructors. The staff also includes CPA’S, tax attorneys and former Managers with the Department of Revenue. Our company are experts in the field of tax and tax resolution. We are licensed to practice in all 50 States. We are fast, affordable and put a premium on communication with our client. Our firm has the highest rating given out by the Better Business Bureau. We have a combined 140 years Federal and State experience.
File and Pay Taxes / Fees
This page is designed for filers who are registered with the Department to collect and/or report tax in Florida (have received Florida taxpayer identification number), are enrolled to file and pay electronically (have received user ID and password), and are ready to file. If you have registered but need to enroll or update your e-Services profile, you may do so by using the links below. If you have a question about how to complete your return, call Taxpayer Services, Monday through Friday, 8 a.m. to 5 p.m., ET, at 800-352-3671. If you have questions about a specific tax, you may view detailed information on the tax information pages.
You must register with the Department to collect and/or report tax before you can file and pay taxes and fees electronically.
If you are already enrolled to pay tax electronically (via EFT), you will need to log in to the update e-Services profile application to change your filing/payment method.
ALERT!
Do you have delinquent tax returns you need to file and pay? Taxpayers are able to pay overdue taxes with no penalty and reduced interest during Florida’s Tax Amnesty Days, July 1 – September 30, 2010. All taxes administered by the Department are eligible, except unemployment tax and Miami-Dade County Lake Belt Fees. Taxpayers must submit an amnesty agreement to participate. Learn more about Tax Amnesty now.
Check out what’s new for our file and pay Internet sites.
Communications Services Tax (July 2010)
Effective August 1, 2010, the state and gross receipts tax rate components of the communications services tax will change. However, the combined rate for the state and gross receipts tax components will remain at 9.17%. Local tax rates, direct-to-home satellite services tax rates and tax rates on exempt sales of certain services to residential households will not change.
For more information, see TIP 10A19-05.
As a result of these rate changes you will notice slight wording and format changes in the DOR Internet Application for communications services tax beginning September 1, 2010. The functionality of the system has not changed. If you have questions or need assistance, you may reach the Department at: 1/800-352-3671.
Insurance Premium Tax
Online filing: Online filing of Form DR-908, Insurance Premium Taxes and Fees Return, and Form DR-907, Florida Insurance Premium Installment Payment, is now available. Taxpayers may log in to this application using their federal employer identification number (FEIN) and Business Partner number.
Unemployment Tax (effective 4/1/2010)
Import functionality: The ability to import a file to the unemployment tax website will be available for your filing convenience. Import file specifications.
Conversion utility: Files created using the Department’s conversion utility will no longer be accepted.
Out of state wages: A field to report out of state wages will be added.
Taxable wage base increase: As of March 2010, the taxable wage base for each employee will remain at $7000.
Installment Payment Calculations
Corporate Income Tax
Bulk extensions coming soon: Industry will have the ability to file multiple F-7004s on behalf of clients simultaneously online. It is expected to be available in June, 2010.
File and Pay Tax Using the Department’s Internet Site
View the software developers page for file specifications and schemes per tax
View the import file page for return file specifications per tax
View the approved vendors list if you would like to use a commercial software product to file sales and use tax and/or solid waste and surcharge
Once electronic returns are created they must be transmitted to the Department electronically. Commercial vendor software generally includes this functionality. Direct filers must use one of the prescribed methods for file transmission.
IF YOU NEED HELP WITH ANY FLORIDA OF REVENUE ISSUE CALL FRESH START TAX. 1-866-700-1040. SOME TIPS FROM FRESH START TAX.
Fresh Start Tax is comprised of Former IRS Agents, Managers and Instructors. The staff also includes CPA’S, tax attorneys and former Managers with the Department of Revenue. Our company are experts in the field of tax and tax resolution. We are licensed to practice in all 50 States. We are fast, affordable and put a premium on communication with our client. Our firm has the highest rating given out by the Better Business Bureau. We have a combined 140 years Federal and State experience.
ARE YOU SUPPOSE TO REGISTER?
You may be required to register to collect, accrue and remit the taxes or fees listed below if you are engaged in any of the activities associated with each tax or fee. You must register before you begin your business activities.
* Sales and Use Tax
Sales Tax
o Sales, leases, or licenses to use certain property or goods (tangible personal property).
o Sales and rentals/admissions, amusement machine receipts, or vending machine receipts for all taxable items.
o Repair or alteration of tangible personal property.
o Leases or licenses to use commercial real property (includes management companies).
o Rental of transient (six months or less) living or sleeping accommodations (includes management companies). A local tourist development tax (bed tax) may also apply. Contact the taxing authority in the county where the property is located.
o Sales or rental of self-propelled, power drawn, or power-driven farm equipment.
o Sales of electric power or energy.
o Sales of prepaid telephone calling cards.
o Sales of commercial pest control services, nonresidential building cleaning services, commercial/residential burglary and security services, or detective services.
o Sales of secondhand goods. A secondhand dealer registration (Form DR-1S) may also be required.
Use Tax
o Any taxable purchases that were not taxed by the seller at the time of purchase.
o Repeated untaxed purchases through the Internet or from out-of-state vendors.
o Any purchases originally for resale, but later used or consumed by your business or for personal use.
o Use of dyed diesel fuel for off-road purposes.
* Solid Waste Fees & Surcharge
Solid Waste Fees and Pollutants Tax
o Sales of new tires for motor vehicles.
o Sales of new or re-manufactured lead-acid batteries.
o Rental or lease of motor vehicles to others.
o Sales of dry-cleaning services (plants or drop-off facilities).
Unemployment Tax
o Paid wages of $1,500 in any quarter or employed at least one worker for 20 weeks in a calendar year. (Payments made to corporate officers are wages.)
o Applicant is a governmental entity, Indian tribe or tribal unit.
o Hold a section 501(c)(3) exemption from federal income tax and employ four or more workers for 20 weeks in a calendar year.
o Agricultural employer with a $10,000 cash quarterly payroll, or who employs five or more workers for 20 weeks in a calendar year.
o Private home or college club that paid $1,000 cash in a quarter for domestic services.
o Acquired all or part of the organization, trade, business, or assets of a liable employer.
o Liable for federal unemployment taxes.
o Previously liable for unemployment tax in the State of Florida.
* Gross Receipts Tax Gross Receipts Tax
o Sales or delivery of electricity or gas.
o Importation/severance of electricity or natural gas for one’s own use where gross receipts tax has not been paid.
* Documentary Stamp Tax
Documentary Stamp Tax
o Entering into written financing agreements (five or more transactions anticipated per month).
o Making title loans.
o Self-financing dealers (buy here – pay here).
o Banks, mortgage companies and consumer finance companies.
o Promissory notes.
* Communications Services Tax Communications Services Tax
o Sales of communications services (telephone, paging, certain facsimile services, videoconferencing).
o Sales of cable services.
o Sales of direct-to-home satellite services.
o Resellers (for example, pay telephones and prepaid calling arrangements).
o Seeking a direct pay permit.
* Fuel Taxes Fuel Taxes
Businesses storing, delivering or selling fuel, other than at retail, must register and get a fuel license. The method of operation determines the type of license(s):
o Blender — A person who produces blended diesel fuel outside the bulk transfer/terminal system.
o Carrier — A railroad company, pipeline company, water transportation company, private or common carrier, or a person transporting motor or diesel fuel, casinghead gasoline, natural gasoline, naphtha, or distillate for others, either in interstate or intrastate commerce, to points within Florida, or from a point in Florida to a point outside the state.
o Exporter — A person who exports taxable motor or diesel fuels either from substorage at a bulk facility or directly from a terminal rack to a destination outside the state.
o Importer — A person who imports motor fuel or diesel fuel upon which no precollection of tax has occurred, other than through bulk transfer, into Florida by common carrier or company-owned trucks.
o Local Government User of Diesel Fuel — A county, municipality, or school district that uses untaxed or dyed diesel fuel in motor vehicles.
o Mass Transit System — A local transportation company providing local bus service that is open to the public and travels regular routes.
o Retailer of Alternative Fuel — A person who sells alternative fuel at retail for use in non-Florida registered motor vehicles.
o Terminal Operator — A person who owns, operates, or otherwise controls a terminal. A terminal operator may own the motor or diesel fuel that is transferred through or stored in the terminal, but must be licensed as a terminal supplier.
o Terminal Supplier — A person who is registered under s. 4101 of the Internal Revenue Code for transactions involving the bulk storage and transfer of taxable motor or diesel fuels.
o Wholesaler — A person who holds a valid wholesaler of taxable fuel license issued by the Department of Revenue. * Pollutants Tax
Solid Waste Fees and Pollutants Tax
o Sales of new tires for motor vehicles.
o Sales of new or re-manufactured lead-acid batteries.
o Rental or lease of motor vehicles to others.
o Sales of dry-cleaning services (plants or drop-off facilities). * Secondhand Dealers/Secondary Metals Recyclers License
Secondhand Dealers and Secondary Metals Recyclers
o Selling secondhand goods such as used CDs, household furniture and jewelry.
o Buying precious metals or jewelry.
o Salvage, scrap metal and recycling center businesses.
IF YOU NEED HELP WITH ANY FLORIDA OF REVENUE ISSUE CALL FRESH START TAX. 1-866-700-1040. SOME TIPS FROM FRESH START TAX.
Fresh Start Tax is comprised of Former IRS Agents, Managers and Instructors. The staff also includes CPA’S, tax attorneys and former Managers with the Department of Revenue. Our company are experts in the field of tax and tax resolution. We are licensed to practice in all 50 States. We are fast, affordable and put a premium on communication with our client. Our firm has the highest rating given out by the Better Business Bureau. We have a combined 140 years Federal and State experience. ARE YOU SUPPOSE TO REGISTER?
You may be required to register to collect, accrue and remit the taxes or fees listed below if you are engaged in any of the activities associated with each tax or fee. You must register before you begin your business activities.
* Sales and Use Tax
Sales Tax
o Sales, leases, or licenses to use certain property or goods (tangible personal property).
o Sales and rentals/admissions, amusement machine receipts, or vending machine receipts for all taxable items.
o Repair or alteration of tangible personal property.
o Leases or licenses to use commercial real property (includes management companies).
o Rental of transient (six months or less) living or sleeping accommodations (includes management companies). A local tourist development tax (bed tax) may also apply. Contact the taxing authority in the county where the property is located.
o Sales or rental of self-propelled, power drawn, or power-driven farm equipment.
o Sales of electric power or energy.
o Sales of prepaid telephone calling cards.
o Sales of commercial pest control services, nonresidential building cleaning services, commercial/residential burglary and security services, or detective services.
o Sales of secondhand goods. A secondhand dealer registration (Form DR-1S) may also be required.
Use Tax
o Any taxable purchases that were not taxed by the seller at the time of purchase.
o Repeated untaxed purchases through the Internet or from out-of-state vendors.
o Any purchases originally for resale, but later used or consumed by your business or for personal use.
o Use of dyed diesel fuel for off-road purposes.
* Solid Waste Fees & Surcharge
Solid Waste Fees and Pollutants Tax
o Sales of new tires for motor vehicles.
o Sales of new or re-manufactured lead-acid batteries.
o Rental or lease of motor vehicles to others.
o Sales of dry-cleaning services (plants or drop-off facilities). Unemployment Tax
o Paid wages of $1,500 in any quarter or employed at least one worker for 20 weeks in a calendar year. (Payments made to corporate officers are wages.)
o Applicant is a governmental entity, Indian tribe or tribal unit.
o Hold a section 501(c)(3) exemption from federal income tax and employ four or more workers for 20 weeks in a calendar year.
o Agricultural employer with a $10,000 cash quarterly payroll, or who employs five or more workers for 20 weeks in a calendar year.
o Private home or college club that paid $1,000 cash in a quarter for domestic services.
o Acquired all or part of the organization, trade, business, or assets of a liable employer.
o Liable for federal unemployment taxes.
o Previously liable for unemployment tax in the State of Florida.
* Gross Receipts Tax Gross Receipts Tax
o Sales or delivery of electricity or gas.
o Importation/severance of electricity or natural gas for one’s own use where gross receipts tax has not been paid.
* Documentary Stamp Tax
Documentary Stamp Tax
o Entering into written financing agreements (five or more transactions anticipated per month).
o Making title loans.
o Self-financing dealers (buy here – pay here).
o Banks, mortgage companies and consumer finance companies.
o Promissory notes.
* Communications Services Tax Communications Services Tax
o Sales of communications services (telephone, paging, certain facsimile services, videoconferencing).
o Sales of cable services.
o Sales of direct-to-home satellite services.
o Resellers (for example, pay telephones and prepaid calling arrangements).
o Seeking a direct pay permit.
* Fuel Taxes Fuel Taxes
Businesses storing, delivering or selling fuel, other than at retail, must register and get a fuel license. The method of operation determines the type of license(s):
o Blender — A person who produces blended diesel fuel outside the bulk transfer/terminal system.
o Carrier — A railroad company, pipeline company, water transportation company, private or common carrier, or a person transporting motor or diesel fuel, casinghead gasoline, natural gasoline, naphtha, or distillate for others, either in interstate or intrastate commerce, to points within Florida, or from a point in Florida to a point outside the state.
o Exporter — A person who exports taxable motor or diesel fuels either from substorage at a bulk facility or directly from a terminal rack to a destination outside the state.
o Importer — A person who imports motor fuel or diesel fuel upon which no precollection of tax has occurred, other than through bulk transfer, into Florida by common carrier or company-owned trucks.
o Local Government User of Diesel Fuel — A county, municipality, or school district that uses untaxed or dyed diesel fuel in motor vehicles.
o Mass Transit System — A local transportation company providing local bus service that is open to the public and travels regular routes.
o Retailer of Alternative Fuel — A person who sells alternative fuel at retail for use in non-Florida registered motor vehicles.
o Terminal Operator — A person who owns, operates, or otherwise controls a terminal. A terminal operator may own the motor or diesel fuel that is transferred through or stored in the terminal, but must be licensed as a terminal supplier.
o Terminal Supplier — A person who is registered under s. 4101 of the Internal Revenue Code for transactions involving the bulk storage and transfer of taxable motor or diesel fuels.
o Wholesaler — A person who holds a valid wholesaler of taxable fuel license issued by the Department of Revenue. * Pollutants Tax
Solid Waste Fees and Pollutants Tax
o Sales of new tires for motor vehicles.
o Sales of new or re-manufactured lead-acid batteries.
o Rental or lease of motor vehicles to others.
o Sales of dry-cleaning services (plants or drop-off facilities). * Secondhand Dealers/Secondary Metals Recyclers License
Secondhand Dealers and Secondary Metals Recyclers
o Selling secondhand goods such as used CDs, household furniture and jewelry.
o Buying precious metals or jewelry.
o Salvage, scrap metal and recycling center businesses.
Refund Inquiries made to the Internal Revenue Service Question: Is it possible to find out if a federal tax refund check has been cashed? Answer: If you need to know whether your federal tax refund check has been cashed, you can initiate a trace on your refund by one of the following methods:
You can go to the “Where’s my Refund” system available through www.irs.gov and request assistance.
You can call the IRS toll-free at 800-829-1954 and either use the automated system or speak with an agent.
If you filed a Married Filing Joint return, you cannot initiate a trace using automation, but the IRS will issue you a Form 3911 (PDF), Taxpayer Statement Regarding Refund. Be advised this process could take up to six weeks to complete. If you are trying to obtain a photocopy of your refund check because of a dispute over the proceeds, call the IRS toll-free at 800-829-1954 and request assistance. If you are inquiring about a check that was issued to someone other than yourself, the IRS is not allowed under the Privacy Act of 1974 to disclose any information.