The IRS is the most powerful collection agency in the world. They have many resources to find your money and your assets. Former IRS Agents at Fresh Start Tax let you know the searches conducted by the IRS. Make sure the information you give them is correct. Let our company help you through this process.
Locator Service Programs
Locator Service Programs are automated services which assist the IRS in finding and locating taxpayer’s assets. The IRS maintains a system for these programs and utilizes the information received to help their agents in the field. Some of these services are not for public use. Other government agencies tap into the wealth of information found on some of these systems.
The Internet is a powerful tool for gathering information about individuals and businesses. The information on the Internet can assist IRS employees in locating taxpayers and their assets. A great amount of information is available free of charge although many web sites charge a usage fee or provide information on a subscription basis. Effective use of the Internet can include the use of various websites to locate taxpayers and their assets. Taxpayers can use the same information that the IRS uses on the Internet.
The Internal Revenue Service has current corporate contracts for locator services such as credit bureau services, tax law research services and others.
SPDER provides IRS employees with Internet (internal tools) – Intranet access on an as needed basis. These are protected secured sites that usually government agencies have right to tap into.
Internet/Intranet access provides IRS employees with access to a number of computer applications including:
The National Asset Locator tool, Accurint. This tool is used by almost all revenue officers when working field collection cases. You can subscribe to this service as well;
The Credit Bureau Web browser, Smart.Alx;
The tax research portal — LexisNexis, used primarily for legal research.
The IRS Intranet Home Page. These are restricted sites.
Asset Locator Research used by IRS agents
IRS employees are required to research public records in person or online to locate taxpayers and/or their assets. This is required on ALL cases. The IRS has a current corporate contract for online asset locator research. This is used nationwide by all offices.
The national asset locator tool provides easy access to public records such as real estate transactions, real property, corporate officers, vehicles, guns, boats, and aircraft, as well as information on people and businesses. There are vast resources available on the Internet which can also provide information on these topics and should be considered as a supplement to the national asset locator tools. The tips and leads available from the national asset locator tool help ensure quality case work and a high level of customer service whether searching one county or nationwide. These are easy and require little or no effort. They also can lead to the discovery of tax fraud.
Tax Law Research
The Service has current corporate contracts for tax and legal research services. These services are managed by Service-wide Policy, Directives, and Electronic Research.
Although the IRS agents could perform tax and legal research using a search engine such as Google, MSN, Yahoo, or AOL, the IRS agent uses the commercial electronic research services provided by the IRS.
Once again the IRS collection division uses this on a limited basis unless it is a large dollar case. Both CID and large dollar case group are more likely to use these tools.
These electronic research services are fully linked to cited references which allow access to all tax law research material from one place.
Real Property Records
The IRS uses the real property records as a critical source for locating taxpayers and their major assets. Many real property records are available online. Although real property records have yet to become universally automated anyone with a computer can use these records.
In some states, and especially in large metropolitan areas, the real property records are available electronically from the courthouse without going through a third-party vendor.
Some collection areas have been able to arrange for direct data base access where courthouse records are automated, but such arrangements may be complicated by the varying systems encountered from one county or city.
Real property records are currently available for all the States and the District of Columbia through the national asset locator tool.
Department of Motor Vehicles
All states and the District of Columbia have a Department or Office of Motor Vehicles DMV.
The Department of Motor Vehicles require state residents who own a motor vehicle to register their motor vehicle or vehicles, and require state residents who drive a motor vehicle to hold a valid driver license. In addition to driver licenses, motor vehicle departments issue identification cards to persons who require an ID card. The ID card looks like a driver license, but is used for identification purposes only. This is a great locator tool for individuals that have not filed their tax returns.
Information maintained by the various motor vehicle departments varies from state to state. Most states provide driver information, secured ownership information, lien holders, and vehicle information on cars, trucks, etc. ID card information is also provided. The IRS will use this information to seize your car if it comes down to that.
Information from twenty-five state motor vehicle departments at the writing and editing of this document, are now on the IRS system. Due to contractual and regulatory restrictions, some states are not available, and it is illegal to make this information public in some other states. Some collection areas have been able to arrange for direct data base access to motor vehicle records.
Summons Enforcement
Also keep in mind the IRS has summons and subpoena power to obtain third party records. Many times after pulling credit card records the IRS can summons for loan applications to find out what assets were listed on the credit application.
Uniform Commercial Code
National Uniform Commercial Code filing records contain information from commercial lien filings. These records are usually found in the city where the State Capital is located. These records can help find assets used by businesses to secure commercial loans or to learn about financial relationships between businesses and individuals. The results include:
o
Debtor name and address;
Date and state of filing;
Document number;
Legal type;
Secured parties name and address;
Number of secured parties;
Number of debtor parties;
Number of filings; and
List of collateral.
Uniform Commercial Code information is currently available for all the states and the District of Columbia.
Corporate Information — Secretary of State
Corporate information refers to each state’s Secretary of State, State Corporation Commission, or equivalent. These organizations provide information regarding the Date of Incorporation and the officers of the corporation.
All states and the District of Columbia require that corporations register at the time of their incorporation, and the registration information is usually maintained in each State’s capital. Secretary of State information is one of the most effective sources available for corporate accounts. It provides third party information, corporate officers, and registered agents, and is also fairly effective for verifying the existence of assets. However, the effectiveness of Secretary of State information varies from one state to another based on the method used to access the information.
Secretary of State information is currently available for all the States and the District of Columbia.
State Employment Commission Program —Tape Exchange Agreements
The State Employment Commission Program involves tape exchange agreements between areas and the states. Every two weeks, a tape containing a file of all individual taxpayers in fourth notice status, CP 504, Final notice status is mailed to participating states by the responsible service center campuses. The controlling location code of the taxpayer determines to which state the taxpayer’s record is sent.
This tape contains records for both primary and secondary Social Security Numbers. The state matches the social security number on the tape with those on its employment commission data base. For each social security number on the tape, the state will return at least one record, in many instances, multiple records may be returned, depending on how many quarters of information the state’s database contains. This is a great way to pick up levy source information.
If a record does exist for the social security number, a matched record will be returned including the names and addresses of the taxpayer’s employers. For each matched record returned, a levy source record is created on the IRS computer system. If the IRS system shows that this levy source, as identified by the Employer’s Identification Number or state identification number, duplicates one previously sent, it will be dropped. The levy source record will identify whether the levy source belongs to the primary or secondary social security number.
When a balance due account or final notice is passed to automated collection systems, all levy source records on IRS computer are forwarded automatically.
Other Tools
The IRS has a tool that is rarely incorrect and that is the tool of observation. If your case is generated to the field office, there is a real good chance the revenue agent is going to make a field call or visit to your physical location, meaning your house or your business. From there the IRS Agent gets a good idea of the scope of the case.
This information is found on the IRS.GOV site with modifications and comments by Fresh start Tax. Should you have any questions, call, email or SKYPE us today.
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Fresh Start Tax Tip
Filing Requirements Question: How much does an unmarried dependent student have to make before he or she has to file an income tax return? Answer: If you are an unmarried dependent, you must file a tax return if your earned and/or unearned income exceeds certain limits.
To find these limits refer to Filing Requirements for Dependents in Publication 501, Exemptions, Standard Deduction and Filing Information.
Even if you do not have to file, you should file a federal income tax return to get money back if any of the following apply:
1. You had income tax withheld from your pay.
2. You qualify for the earned income credit.
3. You qualify for the additional child tax credit.
Refer to Publication 501, Exemptions, Standard Deduction and Filing Information for an explanation of the five exemption tests and filing requirement rules. 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
As a former IRS Agent, everything I did was governed by this IRM. all divisions of the IRS must follow the Internal Revenue Manual. If you want to know all the secrets and all the tips, they are contained within this IRM.
Here are the Chapters that relate to your case: At the bottom, you will find the link that gets you into the site.
Part 1
Organization, Finance and Management
Part 2
Information Technology
Part 3
Submission Processing
Part 4
Examining Process THIS IS A FREQUENT CHAPTER. IT CONTAINS EVERYTHING THAT HAPPENS DURING THE AUDIT OF YOUR RETURN.
Part 5
Collecting Process THIS IS A FREQUENT CHAPTER USED. IT CONTAINS IRS, LEVY, SEIZURES, OFFERS IN COMPROMISE, HARDSHIP. ANYTHING HAVING TO DO WITH THE COLLECTION OF THE TAX.
Part 6
Human Resources Management
Part 7
Rulings and Agreements
Part 8
Appeals
Part 9
Criminal Investigation YOU DO NOT WANT TO BE HERE. IF YOU ARE CALL US TODAY.
Part 10
Security, Privacy and Assurance
Part 11
Communications and Liaison
Part 13
Taxpayer Advocate Service
Part 20
Penalty and Interest
Part 21
Customer Account Services
Part 22
Taxpayer Education and Assistance
Part 25
Special Topics
Part 30
Administrative
Part 31
Guiding Principles
Part 32
Published Guidance and Other Guidance to Taxpayers
Part 33
Legal Advice
Part 34
Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
Part 35
Tax Court Litigation
Part 36
Appellate Litigation and Actions on Decision
Part 37
Disclosure
Part 38
Criminal Tax
Part 39
General Legal Services http://www.irs.gov/irm/index.html IRS Link
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
Regular & Disability Benefits Question: I retired last year, and started receiving social security payments. Do I have to pay taxes on my social security benefits? Answer: Social security benefits include monthly retirement, survivor, and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable. The amount of social security benefits that must be included on your income tax return and used to calculate your income tax liability depends on the total amount of your income and benefits for the taxable year.
To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of:
One-half of your benefits.
All of your other income, including tax-exempt interest.
The base amount for your filing status is shown next:
$25,000 if you are single, head of household, qualifying widow(er) or married filing separately living apart from your spouse at any time during the tax year.
*
$32,000 if you are married filing jointly.
*
$-0- if you are married filing separately living with your spouse at any time during the tax year.
The taxable amount of the benefits can be figured on a worksheet in the Form 1040 Instructions or Form 1040A Instructions , or in Publication 915, Social Security and Equivalent Railroad Retirement Benefits.
Additional Information:
* Publication 915, Social Security and Equivalent Railroad Retirement Benefits
* Tax Topic 423, Social Security and Equivalent Railroad Retirement Benefits
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.
Our AFFORDABLE tax firm comprised of tax attorneys, certified public accountants and former IRS agents managers and IRS tax instructors, please feel free to call us today for a free initial tax consultation.
Top Tips:
1. Make sure all information is completely documented. The IRS will not process your package unless all information is complete. The IRS will look to reject before accept.
2. Make sure all forms are signed, if joint, all spouses must sign all the forms.
3 .Make sure your pay-stub is your latest stub. The IRS will expect no more than month old information.
4. Make sure the IRS knows the liquidation value of all assets.
5. The IRS uses Zillow.com for real estate values.
6. The IRS will pull a copy of your credit report to verify the creditability of your financial statement.
7. The IRS will check your tax return, bank statements, financial statement and last years 1040 to make sure all the information makes sense.
8. Use the distraint or distress value for all assets.
9. The IRS does not allow credit card expenses.
10. Any surplus monthly income, the IRS will want for themselves. 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 clients.
Our firm has the highest rating given out by the Better Business Bureau.
We have a combined 140 years Federal and State experience.
IRS Financial Statement 433A/F – Tips To Before You Send – Former IRS Revenue Officer
The IRS has strict rules about abatement of penalties and interest. Follow these tips and your abatement request has a much better chance of getting accepted. Former IRS agents who worked these case while at the IRS, give you the very best chance if you follow our advice.
Here are the “10 Golden Tips:”
1. The IRS will only abate penalties for reasonable cause. Reasonable cause is based on the taxpayer’s specific circumstances. The general rules apply on a case by case basis.
2. Under reasonable cause the first thing the IRS will look for is what happened and when did it happen. Most cases are denied because the claim does not fit the time period involved.
3. The IRS will also look at how the taxpayer handled other affairs during that period of time. If you handled other situations competently, the IRS may determine you do not have reasonable cause. Reasonable cause does not exist if, after the facts and circumstances that explain the taxpayer’s non-compliant behavior cease to exist, the taxpayer fails to comply with the tax obligation within a reasonable period of time.
4. The IRS will look to see that after the reasonable cause event the taxpayer did comply in a timely manner. It is important to document a timeline that fits your reasonable cause.
5. The IRS will immediately check on the compliance history of the taxpayer. If the taxpayer has a non- compliant history, the IRS will probably reject the claim.
6. Reasonable cause may be established if the taxpayer shows ignorance of the law in conjunction with other facts and circumstances. For example, consider:
a. The taxpayer’s education,
b. If the taxpayer has been subject to the tax,
c. If the taxpayer has been penalized before,
d. If there were recent changes in the tax forms or law which a taxpayer could not reasonably be expected to know, and/or
e. The level of complexity of a tax or compliance issue.
7. If a “mistake was made”, the IRS will want supporting documentation and affidavits. Usually, signed under penalties of perjury to show your truthfulness.
8. In the case of death, serious illness, fire or natural disaster, you will need to provide all documents. These cases are usually excused by the IRS.
9. An undue hardship may support the granting of an extension of time for paying a tax or deficiency, providing that an undue hardship must be more than an inconvenience to the taxpayer. The taxpayer must show that they would sustain a substantial financial loss if forced to pay a tax or deficiency on the due date. Documentation is a key issue on this type of abatement.
10. Most abatement’s that are not accepted are because of a lack of credible documentation, support, and the claims that come to the IRS.
The IRS processes thousands of abatement claims a year. To improve your chances of success make sure yours is clear, concise and well documented.
