IRS 4180 Interview – How Not To Be Held Responsible For The Trust Fund Tax

 

Fresh Start Tax

 

Former IRS Agents and Managers can walk you through the process of the trust fund taxes and provide your best possible tax defense to stop the assessment.    Since 1982, Affordable

 

Generally, IRS Trust Fund Cases begin with an attempt to collect employment or excise taxes from the corporation which was initially responsible for the payment of such taxes. After the Revenue Officer reviews all relative documents, he or she takes a 4180 Interview.

There are 50 or so questions the IRS will ask you in connection with the corporation. All of these questions are asked to find out who is to be held responsible for the trust fund taxes. The IRS will try to set up assessment against everyone possible.

There are avenues to limit your exposure to this penalty and when you call us we will go over the various options. I should tell you now if you sign the checks and own the business the odds of any defense is almost impossible.

 

The Main questions the IRS will ask to determine who is responsible:

 

1. Which corporate officers authorized in accordance with State law to legally bind the corporation;

2. Which persons designated by resolution of its board of directors or any other similar governing body ran the business;

3. Which officer or employee of the corporation upon written request signed by any principal officer and attested to by the secretary or other officer was in control of the business; and

4. Which bonafide shareholder of record owning one percent or more of the outstanding stock of the corporation.

FACT: A responsible person for TFRP purposes may or may not be an officer authorized by the corporation in accordance with applicable state law to legally bind the corporation. Consequently, additional factors must be considered prior to releasing records, such as the actual practices within the corporation.

 

How not to be held responsible: Provide documents or affidavits for the following:

 

1. Prove you were not in control

2. Show who was in control

3. Show you had no authority

4. Show you had no decision making control

5. Get statements from other employees showing others were responsible

6. Show you were under the direction of other people

 

Make sure you are represented by a tax professional. If  the IRS even thinks you might be responsible, hire us today.

As a Former IRS Agent, I set up hundreds of these assessments. Do not be foolish, get representation.

 

 

Our Company Resume:

 

  • Our staff has over 110 years of professional tax representation experience collectively
  • On staff, Board Certified Tax Attorney’s, Certified Public Accountants, Enrolled Agents, Former IRS Manager, Instructor and Trainers
  • Highest Rating by the Better Business Bureau ” A “
  • Extremely ethical and moral principles used
  • 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

 

Fresh Start Tax is one of the premier tax resolutions firms in the country.

 

We deal with all types of civil cases including individuals, businesses, corporate and defunct corporations.

We have staff that specializes in every facet of the Internal Revenue Service.

 

We know all the IRS strategies. Some of our many specialties include the following:

 

  • Immediate Tax Representation
  • Offers in Compromise/Settlements
  • Back Tax Relief
  • Bank Garnishments or Tax Levies
  • Wages Garnishments or Levies
  • IRS Notices of Intent to Levy or Final Notices
  • IRS Tax Audits
  • Hardships Cases, Payment Plans
  • Innocent Spouse
  • Abatement of Penalties and Interest
  • State Sales Tax Cases
  • Trust Fund Penalty Cases/ 6672

 

 

 

IRS TRUST FUND CASES- FAST TRACK MEDIATION CAN BE REQUESTED

Fresh Start Tax 1-866-700-1040       FORMER IRS AGENTS

941 Payroll Tax    Trust Fund Cases are also eligible for Fast Track Mediation (FTM)    If you are looking to rid yourself of this IRS nightmare, call us today.

This program is designed to expedite case resolution since the entire process normally takes 30-40 days to complete.  If you need any tax representation help call Fresh Start Tax


Our Company Resume:

  • Our staff has over 110 years of professional tax representation experience collectively
  • On staff, Board Certified Tax Attorney’s, Certified Public Accountants, Enrolled Agents, Former IRS Manager, Instructor and Trainers
  • Highest Rating by the Better Business Bureau ” A ”
  • Extremely ethical and moral principles used
  • 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


Fresh Start Tax is one of the premier tax resolutions firms in the country. We deal with all types of civil cases including individuals, businesses, corporate and defunct corporations. We have staff that specializes in every facet of the Internal Revenue Service. We know all the IRS strategies. Some of our many specialties include the following:

  • Immediate Tax Representation
  • Offers in Compromise/Settlements
  • Back Tax Relief
  • Bank Garnishments or Tax Levies
  • Wages Garnishments or Levies
  • IRS Notices of Intent to Levy or Final Notices
  • IRS Tax Audits
  • Hardships Cases, Payment Plans
  • Innocent Spouse
  • Abatement of Penalties and Interest
  • State Sales Tax Cases
  • Trust Fund Penalty Cases/ 6672

Christian Tax Relief: IRS – Settlements, Payments, Hardship, Business Taxes – Highest Rated

 

<><  Fresh Start Tax <><       1-866-700-1040    <><  A Nationwide Christian Tax Relief Company   Tax Attorneys, CPA’s, Former IRS Agents,  Managers and Instructors.

Fresh Start Tax is the premier Christian Tax Relief Company in the United States. We have the highest rating given by the Better Business Bureau. We specialize in Internal Revenue Service Representation. We are licensed to practice in all 50 States.

We as Christians are to be yoked with those who give Godly Counsel.        2 Corinthians 6: 14,15  <><

If you are going through any type of an IRS Problem, call us or video conference us today. We would love to help you.


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

 

 

Our Company Resume: ( Since 1982 )

  • Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
  • On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
  • 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”
  • 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

 

IRS Problem Solvers “CHRISTIAN TAX FIRM – Highest Rated Tax Firm, Tax Attorneys, CPAs, Former IRS Managers

 

Fresh Start Tax

 

Fresh Start Tax 1-866-700-1040  <><   Best Rated Tax Resolution Company <><  2 CORINTHIANS 6:14-15

 

Fresh Start Tax is a Nationwide Tax Resolution Company that has the highest Better Business Bureau rating.

We are licensed to practice in all 50 States.

If you are having any problems with the IRS, we can stop the IRS in their tracks. Our 110 years of IRS experience can work for you. Most people want to know how we can stop the IRS.

Here is how the process works:

How to stop the IRS Enforcement Computer System

IRS requires three specific things to stop enforcement action. IRS will need:

 

  1. IRS will need ALL tax returns filed and brought current. IRS will not release any tax levies until this happens.
  2. IRS will need a current financial statement, a 433F, with documentation to verify the financial statement is correct.
  3. IRS will need to know how you are planning to close your case. The Three options in closing your case are a:
  • that you are under a current hardship and cannot pay at this time
  • that you want to enter into a installment agreement or payment plan with the IRS
  • that you want to file a quality offer in compromise with the IRS

 

Our Company Resume

 

  • Our staff has over 110 years of professional tax representation experience collectively
  • On staff, Board Certified Tax Attorney’s, Certified Public Accountants, Enrolled Agents, Former IRS Manager, Instructor and Trainers
  • Highest Rating by the Better Business Bureau ” A “
  • Extremely ethical and moral principles used
  • 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

 

Fresh Start Tax is one of the premier tax resolutions firms in the country. We deal with all types of civil cases including individuals, businesses, corporate and defunct corporations. We have staff that specializes in every facet of the Internal Revenue Service.

 

We know all the IRS strategies. Some of our many specialties include the following:

 

  • Immediate Tax Representation
  • Offers in Compromise/Settlements
  • Back Tax Relief
  • Bank Garnishments or Tax Levies
  • Wages Garnishments or Levies
  • IRS Notices of Intent to Levy or Final Notices
  • IRS Tax Audits
  • Hardships Cases, Payment Plans
  • Innocent Spouse
  • Abatement of Penalties and Interest
  • State Sales Tax Cases
  • Trust Fund Penalty Cases/ 6672

 

 

IRS can only collect “IRS tax debt” for 10 years- it then EXPIRED

FRESH START TAX CAN RELEASE THESE EXPIRED TAX LIENS 1-866-700-1040

Collection Statute Expiration Date is only good for ten ( 10) years. It then does away by federal statute.

Generally the IRS has ten years from the date tax is assessed to collect the unpaid liability. Once a statutory expiration date is reached, the IRS can release any federal tax liens filed against the taxpayers property or anything the federal tax lien attaches to. By law all federal tax lien are release by statue.

Be Aware, you may have multiple years you may owe, each tax period generally has it’s own statute. The best way to find out when your statue expires is to have Fresh Start Tax pull a transcript and fully examine the case history to make sure the statutes were not extended. One reason in hiring a professional company is that they have a tax professional hot-line to retrieve the information from.

BEWARE Again, if you call and ask it is possible IRS may reopen your case file again. Do not give IRS an information. If they think you are trying to beat the statue , they may reactivate the case back into the system for collection action.

What tolls the statue. The most common actions that extend the statutory collection period are

  1. a pending bankruptcy,
  2. a judgment
  3. litigation in tax court,
  4. a collection due process appeal( CDP )
  5. a pending offer in compromise,
  6. the taxpayer resides outside the U.S.
  7. the taxpayer voluntarily signs a waiver extending the collection statute.Form 900
  8. military deferments,
  9. tax assistance orders
  10. estate tax liens.
  11. Each taxpayer’s situation is unique and may possess its own complexities, it’s important for the taxpayer to not assume that a tax liability has expired just because ten years has passed. Professional assistance  from Fresh Start Tax is important to get the tax problem resolved quickly and right.

Puerto Rican Income Source required to file a tax return

Is a Person With Income From Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?

In general, United States citizens and resident aliens who are bona fide residents of Puerto Rico during the entire tax year (January 1 to December 31) do not report income received from sources within Puerto Rico on their U.S. income tax return. However, they should report all income received from sources outside Puerto Rico on their U.S. income tax return. Residents of Puerto Rico who are employed by the government of the United States or who are members of the armed forces of the United States should report all income received for their services to the government of the United States on their U. S. income tax return. United States citizens or resident aliens who are not bona fide residents of Puerto Rico during the entire tax year are required to report all income from whatever source derived on their U.S. income tax return. A U.S. citizen who changes residence from Puerto Rico to the United States and who was a bona fide resident of Puerto Rico at least two years before changing residence can exclude from U.S. taxable income the Puerto Rican source income received while residing in Puerto Rico during the taxable year of such change of residence.

If you are a bona fide resident of Puerto Rico and qualify to exclude your Puerto Rican source income on your U.S. tax return, you must determine your adjusted filing requirement based on the filing thresholds shown in the tax return instructions. For more information about how to determine the amount of income that requires filing a U.S. income tax return, refer to Publication 570 and Publication 1321 (PDF).

If you have no U.S. filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS (PDF) or Form 1040-PR (PDF) with the United States to report your self-employment income and, if necessary, pay self-employment tax. For more information on self-employment reporting requirements, see the instructions to these forms.


Fresh Start Tax is one of the premier tax resolution firms in the country. We deal with all types of cases, individuals, business and high dollar corporate entities. We have a staff that specializes in every type of case. Some of our specialties include the following:

  • Immediate Tax Resolution and Representation
  • Offers in Compromise and Settlement
  • Back Taxes/  Unfiled or Never filed tax returns
  • Bank or Wage Levy Garnishments
  • Letters of Intent of Notice to Levy
  • IRS Tax Audits
  • Hardship, part pay agreements
  • State Sales Tax problems and Resolution


Our company resume:

  • Our staff  has over 140 years of professional tax representation experience
  • On staff are Board Certified Tax Attorney’s, CPA’S, former IRS Agents, Managers and Instructors.
  • Former STATE Department of Revenue Manager and Instructor.
  • We are extremely moral and ethical in ALL our business dealings
  • We have the highest rating by the Better business Bureau
  • We are fast, affordable and economical
  • We are licensed to practice in all 50 States
  • We put a premium on client communication.
  • National Recognized Veteran Former IRS Agent
  • Published Tax Expert