IRS Mutual Collection Assistance Program-Canada,Denmark,France Netherlands

Fresh Start Tax   A Professional Tax Firm “A” Rated by the Better Business Bureau specializing in IRS Tax Representation . We are former IRS Agents, Managers and Instructors as well as Board Certified Tax Attorneys and CPAs.

We specialize tax trying to be collected by the IRS citizens of other countries now living in the United States. We fight to keep your money!!!!

Call us today for a free professional tax consultation.

  1. In recent years, as our economy becomes more global, more and more U.S. taxpayers are participating in offshore activities for both legitimate and illegitimate purposes.
  2. Taxpayers who participate in offshore activities for illegitimate purposes seek to shelter financial resources in foreign countries. Offshore accounts can be located in any country in the world. Useful records can be obtained from foreign countries regarding theses taxpayers.
  3. International cases require methods not normally used in the domestic arena. Some of these methods are:
    • Exchange of Information (EOI)
    • Consent Directives
    • Letters of Request


Exchange of Information

  1. The United States has tax treaties and tax information exchange agreements (TIEAs) with many countries that provide for the exchange of information on tax matters.
    1. See IRM 5.1.8.7.7, Incoming Mutual Collection Assistance Requests regarding mutual collection assistance requests with the five treaty countries of Canada, Denmark, France, Netherlands and Sweden.
  2. The information requested may contain items that are reported or omitted on a taxpayer’s return or regarding the whereabouts of the taxpayer when the taxpayer no longer resides at the last known international address of record and in a delinquent return investigation to determine income and credits of the taxpayer.

    Access a list of countries that have an income tax treaty and/or a TIEA with the United States at: http://www.irs.gov/pub/irs-apa/treaty.pdf

  3. All Exchange of Information requests with a foreign country are handled by the IRS Tax Attaché, Revenue Service Representative (RSR) or Exchange of Information (EOI) group, as applicable, with the responsibility for handling request to the country where the information is located.
    1. See IRM 4.60.1 , Exchange of Information for more information on Exchange of Information between the United States and foreign countries.

    Tax Attachés and Deputy Tax Attachés serve in IRS overseas posts of duty and Revenue Service Representatives (RSRs) and Assistant Revenue Service Representatives (ARSRs) serve in IRS domestic posts of duty. Tax Attaches and RSRs service all functions of the IRS in tax administration matters within their respective post jurisdictions.


    The Exchange of Information Program administers the Exchange of Information provisions of U.S. tax treaties and tax information exchange agreements (TIEAs). EOI helps IRS field personnel obtain information from foreign countries, works with IRS field personnel to provide information to certain foreign countries, and coordinates the Mutual Collection Assistance provisions of certain treaties.

  4. All Exchange of Information requests with a U.S. Territory or State are handled by the Office of Governmental Liaison.


Types of Exchange of Information

  1. The types of information that may be exchanged under an Exchange of Information include but are not limited to:
    1. Tax returns and return information such as verification of filing status, citizenship, residency, income, expenses and tax liability,
    2. Third party information return filings,
    3. Bank records,
    4. Business records,
    5. Public records such as deeds, birth, death and marriage records, and
    6. Witness interviews.


Exchange of Information Procedures – Foreign Country

  1. Exhaust all domestic sources for information before requesting information from a foreign country.

    In general, if the information can be obtained domestically, then a tax treaty or TIEA request is normally not appropriate.


Our Company Resume: ( Since 1982 )

  • Our staff has over 135 years of professional tax representation experience collectively
  • On staff, Board Certified Tax Attorney’s, Certified Public Accountants, Enrolled Agents,
  • Former IRS Managers, Instructors and Trainers
  • Highest Rating by the Better Business Bureau “A”
  • Extremely ethical and moral
  • Fast, affordable, and economical
  • Licensed to practice in all 50 States
  • Premium on client communication
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published Tax Expert
  • As heard on 90.3 FM Monthly Radio Show, You and the IRS

IRS Mutual Collection Assistance- Immediate Tax Relief/Help-Former IRS Agents

Fresh Start Tax   1-866-700-1040     “A” Rated by the Better Business Bureau      We are a Professional Tax Firm that specializes in IRS Representation on  the Mutual Collection Assistance Program.

The United States has treaties with several countries allowing the IRS to collect tax from these treaties  that they have with these  other countries. This is called the Domestic Tax Provision.

There are certain IRS offices that specialize in this tax collection. We are one of the Nations best firm in the area of tax representation.

Call us today for a free tax consultation.

In recent years, as our economy becomes more global, more and more U.S. taxpayers are participating in offshore activities for both legitimate and illegitimate purposes.

Taxpayers who participate in offshore activities for illegitimate purposes seek to shelter financial resources in foreign countries. Offshore accounts can be located in any country in the world. Useful records can be obtained from foreign countries regarding theses taxpayers.

International cases require methods not normally used in the domestic arena. Some of these methods are:

Exchange of Information (EOI)

Exchange of Information

The United States has tax treaties and tax information exchange agreements (TIEAs) with many countries that provide for the exchange of information on tax matters.

Incoming Mutual Collection Assistance Requests regarding mutual collection assistance requests with the five treaty countries of Canada, Denmark, France, Netherlands and Sweden.

The information requested may contain items that are reported or omitted on a taxpayer’s return or regarding the whereabouts of the taxpayer when the taxpayer no longer resides at the last known international address of record and in a delinquent return investigation to determine income and credits of the taxpayer.
Note:

Access a list of countries that have an income tax treaty and/or a TIEA with the United States at: http://www.irs.gov/pub/irs-apa/treaty.pdf

All Exchange of Information requests with a foreign country are handled by the IRS Tax Attaché, Revenue Service Representative (RSR) or Exchange of Information (EOI) group, as applicable, with the responsibility for handling request to the country where the information is located.

See IRM 4.60.1 , Exchange of Information for more information on Exchange of Information between the United States and foreign countries.

Tax Attachés and Deputy Tax Attachés serve in IRS overseas posts of duty and Revenue Service Representatives (RSRs) and Assistant Revenue Service Representatives (ARSRs) serve in IRS domestic posts of duty. Tax Attaches and RSRs service all functions of the IRS in tax administration matters within their respective post jurisdictions.

The Exchange of Information Program administers the Exchange of Information provisions of U.S. tax treaties and tax information exchange agreements (TIEAs). EOI helps IRS field personnel obtain information from foreign countries, works with IRS field personnel to provide information to certain foreign countries, and coordinates the Mutual Collection Assistance provisions of certain treaties.

All Exchange of Information requests with a U.S. Territory or State are handled by the Office of Governmental Liaison.

IRS Audit – Great Tax Audit Tips – IRS Insider- Former IRS Managers/ Agents

Being former IRS Agents and Managers we can give you tax tips to help prepare you for an IRS Audit. Know from the being, never represent yourself unless you know for sure your tax records are squeaky clean. If that is the case, by all means represent yourself.

1. Should you decide to hire professional tax help, I urge everyone, hire a professional tax firm that have multiple tax professionals on staff. Many times, partners kick around  issues so you have at least two people looking at your case. Also, if your main tax representative is sick or has other issues, there is someone else to pick up the slack.

2. If you handle your own audit and a revenue agent is working your case, never meet at your business if you can help it. Meet at a neutral site. If you have it at your place of business, other employees or client/customers many feel something is wrong and start asking a lot of questions. Keep it private.

3. Make sure you contact the IRS Agent or Auditor promptly and meet all deadlines. IRS Agents many times are graded on how fast cases are closed. If you slow the process up for them, you may by at the wrong end of their wrath.

4. Be completely prepared and organized for the audit. The IRS audit letter will address issues the IRS is looking at. Make copies of documents and never give the IRS original documents. The more organized you look is a great sign you have done the right things.

5. If a tax liability is going to be owed always appeal. Many times the Supervisor does not want to have your case go to appeals and may come back and make an audit adjustment.

6. If you have to go to appeals, try to obtain documents or reconstruct tax records where a third party appeal agent may look at and think, ” I will allow this, it makes sense.”  Reconstructed records can fly with the IRS.

7. Bring only documents requested and nothing else.  This often times limits the scope of the investigation.

8. Do not bring prior year’s returns. If the IRS finds adjustments to the years they are looking at, they may want to go back further and will let you know.

9. If the audit is taking place at the beginning of a tax year do not file that year’s return. Put it on extension. If you do not, the IRS may pull the year for a tax audit.

10. Hire the most experienced tax firm you can find. Make sure they have Former IRS Agents on staff.

IRS Taxes = Tax Settlement + IRS Lien + IRS Levy Removals + Unfiled Tax Returns + Birmingham, Huntsville, Hoover, Auburn

Fresh Start Tax

 

Fresh Start Tax       “A” Plus Rated by the Better Business Bureau     A Professional Tax Firm     Principles Practicing Tax Law since 1982

We are a professional Tax Firm licensed and certified to practice before the IRS. We have been practicing tax law since 1982, we have 140 years of professional tax experience and 60 years of working for the IRS as Managers, Supervisors and Instructors.

We are one of the highest rating firms in the industry. We are not a tax mill but a professional tax firm.

If you are look for a professional tax firm call us or skype us today. Free first tax consultations.

Fresh Start Tax is one of the premier tax resolution firms in the country. We deal with all types of civil cases including individuals, businesses, non-profits, partnerships and corporations.

We have staff that specialize in every facet of IRS representation.

We know all the IRS tax strategies because of our extensive IRS working backgrounds.

 

Some of our many specialties include the following:

 

  • Immediate Tax Representation
  • Offers in Compromise/Settlements
  • Immediate Release of Bank Garnishments or Wage Levies
  • IRS Notices/Bill of Intent to Levy or Final Notices
  • IRS Tax Audits, Large and Small Dollar
  • Hardships Cases, Payment Plans, Installment Agreements
  • Innocent Spouse Relief
  • Abatement of Penalties and Interest
  • State Sales Tax Cases
  • Trust Fund Penalty Cases/6672
  • Non-filers, never filed, old and past due tax returns

Facts about IRS Publication 17 – Fresh Start Tax- Former IRS Agents/Managers

Fresh Start Tax LLC       A Professional Tax Firm        “A”   Rated by the BBB

Starting with “What’s New for 2010” IRS Publication 17, Your Federal Income Tax, takes you step by step through each part of your individual Federal Income tax return. This comprehensive booklet explains the tax law in a way that will help you better understand your taxes so that you pay only as much as you owe and no more.

Here are the top six things the IRS wants you to know about Publication 17.

Publication 17, Your Federal Income Tax, is available on the IRS website at http://www.irs.gov and contains a wealth of information for individual taxpayers.

The online version of Publication 17 contains electronic links that make finding your answer simple. Both the downloadable PDF and online 2010 Publication 17 have thousands of helpful hyperlinks.

Publication 17 is packed with basic tax-filing information and tips on what income to report and how to report it.

Publication 17 also includes information on figuring capital gains and losses, claiming dependents, choosing the standard deduction versus itemizing deductions, and how to claim valuable tax credits.

Publication 17(SP) El Impuestos Federal sobre los Ingresos is available in Spanish.

You can get a hard copy of Publication 17 for free. To get a copy, visit http://www.irs.gov or call 800-TAX-FORM (800-829-3676).

IRS Levy/Lien/Help/Settlement-Las Vegas,Henderson,Reno-Tax Attorney/Lawyer

Fresh Start Tax LLC           A Professional Tax Firm           “A” Rated by the Better Business Bureau        Principles practicing tax law since 1982

On staff are Board Certified Tax Attorneys, Lawyers, CPA’s, and former IRS Agents, instructors and IRS  Tax Managers.

We have 140 years of professional tax experience and 60 years of working for the IRS. We have successfully worked thousands of tax cases. We know all the tax strategies required to successfully close your case.

The IRS requires three specific things to immediately settle your tax debt or release your  IRS tax levy.

1. All tax returns are filed and up to date. The IRS will not release any tax levies until this happens.

2. They have a current financial statement, 433-F, with documentation to verify its correctness.

3. How you are planning to close your case. The Three options in closing your case are:

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 met your current expenses. The National Standard Test will apply.

b. Payment Agreements are agreed upon monthly installment payments to the IRS.

c. Offer in Compromise. 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 – 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.

One of our Board Certified Tax Attorneys, CPA’s, or former IRS Agents, Managers/Instructors at Fresh Start Tax will guide you through this process to get you the best possible results.