IRS Tax Audits – Bad Results – Call Former Appeals Agents – Miami, Ft.Lauderdale, Boca, Palm Beaches

by Fresh Start Tax | Sep 9, 2013 | IRS Tax Audit

IRS Tax Audits – Bad Results – Call Former Appeals Agents – local South Florida Experts

If you are or you have experienced a bad IRS Tax Audit, call us today.
You can speak to true affordable LOCAL tax experts.
You can speak directly to tax attorneys, certified public accountants, or former IRS appellate agents. We have over 206 years of professional tax experience.
We have been practicing right here in South Florida since 1982 and we are A+ rated by the Better Business Bureau.
Many taxpayers get stuck with the results of a bad tax audit for various reasons.
Sometimes you fail to answer IRS correspondence, many times you don’t have the proper records, your documentation  is insufficient, or sometimes even you can get stuck with the poor tax representative.
If you are not happy with the results of an IRS tax audit you have the ability to take your case to the IRS Tax Audit appeals office.
There are many people you can choose to hire to defend yourself in an IRS appellate tax audit.
Being former IRS agents, managers and IRS Appeals Agents, we know all the systems, all the protocols and all the hazards of litigation  procedures there are involved to settle your case.
You can contact us for a free initial consultation. Please find below the IRS appeals process for an IRS tax audit.
 

What are hazards of Litigation

 
A hazard of litigation is a term  frequently used  by the Internal Revenue Service. Each time a taxpayer files in appeal as a result of an IRS tax audit the Appellate Division must determine what are the hazards of litigation in case the file ends up in Tax Court. IRS evaluates the strength in their weakness of their case by the hazards of litigation.
Purpose and Organization of Appeals Settlement Guidelines
Appeals Settlement Guidelines (ASGs) are guidelines written by Appeals and reviewed by the Office of Chief Counsel to assist Appeals in coordinating issues of broad impact or importance to ensure resolution on a consistent basis nationwide.
In general, Appeals develops settlement guidelines when an issue is coordinated by the Examination function. Deputy Area Counsels (Industry Program) work with the Examination function to develop Coordinated Issue Papers (CIP), and the Office of Chief Counsel reviews these papers.
Settlement guidelines build on the core of a CIP by adding guidelines governing the settlement of issues, including addressing the hazards of litigation.
An ASG is generally organized into two sections: a law and analysis section and settlement guidelines section.
The ASG in its entirety must be reviewed by the Office of Chief Counsel for legal accuracy. Since ASGs are available to the public, subject to certain exemptions under the Freedom of Information Act (FOIA), the settlement guidelines section must also be reviewed by the Office of the Associate Chief Counsel (Procedure & Administration) to ensure that only privileged material is subject to redaction.
 

How do you File an Appeal with the IRS

 
The IRS Appeals Process
For those taxpayers who wish do this on there own, not recommended.
Before you prepare a request for a IRS Tax Audit Appeals, you will need to prepare a request for Appeals and mail it to the office that sent you the decision letter.
How to prepare for a “Request For Appeals”
 

Small Case Request for IRS Tax Audit Appeals

 
You prepare a small case request instead of a written protest if the total amount for any one tax period is $25,000 or less.
1.  Send a letter requesting Appeals consideration.
2. Indicate the changes you do not agree with and the reason you don’t agree.
For specific guidance in preparing a small case request/protest, refer to Form 12203, Request for Appeals Review.

Formal Written Protest for a IRS Tax Audit Appeals

 
1. Prepare a formal written protest for all of the following situations:
2. If the total amount for any one tax period is greater than $25,000.
3. Employee plan and exempt organization cases without regard to the dollar amount at issue.
4. Partnership and S corporation cases without regard to the dollar amount at issue.
 

To prepare a formal written request for Appeals you MUST:

 
a. Include your name, address, social security number, and daytime telephone number.
b. Include a statement that you want to appeal the IRS findings to the Appeals office.
c. Include a copy of the letter showing the proposed changes and findings you don’t agree with (or the date and symbols from the letter).
d. Indicate the tax periods or years involved.
e. List all the changes you do not agree with and why you don’t agree.
f. State the facts supporting your position on any issue that you do not agree with.
g. Cite the law or authority, if any, on which you are relying.
h. Sign the written protest under the penalties of perjury.
 
You can represent yourself in Appeals, and you may bring another person with you to support your position.
If you want to be represented by someone, the person you choose to represent you must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS.
If you plan to have your representative talk to us without you, we need a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.
On staff at Fresh Start Tax LLC
Francis A. Andreacchi, Former IRS Revenue Agent, Appeal Agent
Former IRS Revenue Agent, Appeals Officer, Federal Tax Mediator, Gallatin Award form the U.S. Department of the Treasury.
With 35 years of employment with the Internal Revenue Service, Mr. Andreacchi has a vast amount of knowledge and experience. In 1974, he started as an Office Auditor in the Office Audit Division where he examined individual tax returns.
In 1982, Francis was promoted to Appeals Officer in the Appeals Division where he spent the last 35 years of his career with the IRS. As an Appeals Officer, he conducted conferences to settle cases in which taxpayers have appealed Internal Revenue Service determinations on their tax case or filed a petition in U.S. Tax Court.
Francis had the authority to recommend the final disposition of the case from the government’s perspective and to prepare the final settlement.
As an Appeals Officer, he was assigned various income tax cases involving individuals, trusts, partnerships and corporations from the Examination Division.
Frank is our TAX Audit Appeals Specialists.

IRS Tax Audits – Bad Results – Call Former Appeals Agents – Miami, Ft.Lauderdale, Boca, Palm Beaches

IRS Tax Audits – Call us if you DO NOT like the Results, Former IRS – Attorneys, CPA's

by Fresh Start Tax | Sep 9, 2013 | IRS Tax Audit

Many taxpayers get stuck with the results of a bad tax audit for various reasons. Sometimes you fail to answer IRS correspondence, many times you don’t have the proper records, sometimes poor documentation and sometimes even you can get stuck with the poor tax representative.
If you are not happy with the results of an IRS tax audit you have the ability to take your case to the IRS Tax Audit appeals office.
There are many people you can choose to hire to defend yourself in an IRS appellate tax audit.
Being former IRS agents, managers and IRS Appeals Agents, we know all the systems, all the protocols and all the hazards of litigation there were involved to settle your case.
You can contact us for a free initial consultation. Please find below the IRS appeals process for an IRS tax audit.
 

The IRS Appeals Process

For those taxpayers who wish do this on there own, not recommended.
Before you prepare a request for a IRS Tax Audit Appeals, you will need to prepare a request for Appeals and mail it to the office that sent you the decision letter.
How to prepare for a “Request For Appeals”
Small Case Request
You prepare a small case request instead of a written protest if the total amount for any one tax period is $25,000 or less.
1. Send a letter requesting Appeals consideration.
2. Indicate the changes you do not agree with and the reason you don’t agree.
For specific guidance in preparing a small case request/protest, refer to Form 12203, Request for Appeals Review.
Formal Written Protest
1. Prepare a formal written protest for all of the following situations:
2. If the total amount for any one tax period is greater than $25,000.
3. Employee plan and exempt organization cases without regard to the dollar amount at issue.
4. Partnership and S corporation cases without regard to the dollar amount at issue.
To prepare a formal written request for Appeals you must:
Include your name, address, social security number, and daytime telephone number.
Include a statement that you want to appeal the IRS findings to the Appeals office.
Include a copy of the letter showing the proposed changes and findings you don’t agree with (or the date and symbols from the letter).
Indicate the tax periods or years involved.
List all the changes you do not agree with and why you don’t agree.
State the facts supporting your position on any issue that you do not agree with.
Cite the law or authority, if any, on which you are relying.
Sign the written protest under the penalties of perjury.
You can represent yourself in Appeals, and you may bring another person with you to support your position.
If you want to be represented by someone, the person you choose to represent you must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS.
If you plan to have your representative talk to us without you, we need a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.
On staff at Fresh Start Tax LLC
Francis A. Andreacchi, Former IRS Revenue Agent, Appeal Agent
Former IRS Revenue Agent, Appeals Officer, Federal Tax Mediator, Gallatin Award form the U.S. Department of the Treasury.
With 35 years of employment with the Internal Revenue Service, Mr. Andreacchi has a vast amount of knowledge and experience. In 1974, he started as an Office Auditor in the Office Audit Division where he examined individual tax returns.
In 1977, he was promoted to Revenue Agent in the Field Audit Division. As a Revenue Agent, he examined high income individuals, large corporations, partnerships and trusts. In the Tax Shelter Audit Program, he specialized in the examination of complex financial transactions.
In 1982, Francis was promoted to Appeals Officer in the Appeals Division where he spent the last 35 years of his career with the IRS. As an Appeals Officer, he conducted conferences to settle cases in which taxpayers have appealed Internal Revenue Service determinations on their tax case or filed a petition in U.S. Tax Court.
Francis had the authority to recommend the final disposition of the case from the government’s perspective and to prepare the final settlement.
As an Appeals Officer, he was assigned various income tax cases involving individuals, trusts, partnerships and corporations from the Examination Division.
These tax cases involved omitted income, disallowed expenses and various penalties as substantial understatement of tax, fraud, failure to file and failure to pay. In conjunction with these cases, he had to consider innocent spouse issues raised by one of the spouses.
Another type of collection case assigned was the application of the Trust Fund Recovery Penalty on individuals in which the corporation did not pay the payroll taxes.
In these cases, Francis was required to make a determination whether the taxpayer was the responsible person who willfully failed to pay the employment taxes and the relative litigating hazards of the taxpayer and the Internal Revenue Service.
His span of case assignment from the Collection Division included Collection Due Process for lien and levy actions.
In these cases, he had to consider whether these enforcement actions were proper within the facts and circumstances of the case.
Francis had to consider all other issues raised by the taxpayer on his unpaid tax liability, such as whether the liability was correct and whether any penalties should be abatement.
Francis also had to consider various collection alternatives raised by the taxpayer such as installment agreements, offers in compromise and currently not collectible status.
Francis is also an IRS federal trained mediator.
As an IRS mediator, his responsibility was to attempt to bring the Internal Revenue Service and the taxpayer to an agreement on their dispute through a conference. He was one of the first mediators to successfully mediate an offer in compromise between the IRS and the taxpayer.
Upon his retirement from the IRS, the United States Department of the Treasury awarded Francis the Albert Gallatin Award for his contribution to the public service.
If you have any questions please contact our office today and you can speak to a tax attorney, certified public accountant or former IRS agent or appeals agents.
We’ve been in practice since 1982 and are A+ rated by the Better Business Bureau.
 

IRS Tax Audits – Call us if you DO NOT like the Results, Former IRS – Attorneys, CPA’s

Appeal a IRS Tax Audit – Hire Former Appeals Agents – Miami, Ft.Lauderdale, Boca, Palm Beaches

by Fresh Start Tax | Sep 6, 2013 | IRS Tax Audit

If you need to hire professional tax help to appeal in IRS tax audit please feel free to contact our office for initial tax consultation and you can speak to a former IRS South Florida appeals agent who has over 25 years of direct IRS experience in the local IRS appeals office.
Being former IRS agents, managers and IRS Appeals Agents, we know all the systems, all the protocols and all the hazards of litigation there were involved to settle your case.
You can contact us for a free initial consultation.
 

The IRS Appeals Process

 
Before you prepare a request for a IRS Tax Audit Appeals, you will need to prepare a request for Appeals and mail it to the office that sent you the decision letter.Your appeals request must be filled out accurately.
 
Small Case Request for a IRS Tax Audit Appeals

You prepare a small case request instead of a written protest if the total amount for any one tax period is $25,000 or less.
1. Send a letter requesting Appeals consideration.
2. Indicate the changes you do not agree with and the reason you don’t agree. Be as specific as you can.
For specific guidance in preparing a small case request/protest, refer to Form 12203, Request for Appeals Review or call our office.
 
Formal Written Protest for a IRS Audit Appeal

Prepare a formal written protest for all of the following situations:

•  If the total amount for any one tax period is greater than $25,000..
• Employee plan and exempt organization cases without regard to the dollar amount at issue.
• Partnership and S corporation cases without regard to the dollar amount at issue.

To prepare a formal written request for Appeals you must:

• Include your name, address, social security number, and daytime telephone number.

• Include a statement that you want to appeal the IRS findings to the Appeals office.

• Include a copy of the letter showing the proposed changes and findings you don’t agree with (or the date and symbols from the letter).

• Indicate the tax periods or years involved.

• List all the changes you do not agree with and why you don’t agree.

• State the facts supporting your position on any issue that you do not agree with.

• Cite the law or authority, if any, on which you are relying.

• Sign the written protest under the penalties of perjury.You must sign this form or your appeals will be rejected.

On staff at Fresh Start Tax LLC Francis A. Andreacchi, Former IRS Revenue Agent, Appeal Agent

 
Former IRS Revenue Agent, Appeals Officer, Federal Tax Mediator, Gallatin Award form the U.S. Department of the Treasury.
With 35 years of employment with the Internal Revenue Service, Mr. Andreacchi has a vast amount of knowledge and experience. In 1974, he started as an Office Auditor in the Office Audit Division where he examined individual tax returns.
In 1977, he was promoted to Revenue Agent in the Field Audit Division. As a Revenue Agent, he examined high income individuals, large corporations, partnerships and trusts. In the Tax Shelter Audit Program, he specialized in the examination of complex financial transactions.
In 1982, Francis was promoted to Appeals Officer in the Appeals Division where he spent the last 35 years of his career with the IRS. As an Appeals Officer, he conducted conferences to settle cases in which taxpayers have appealed Internal Revenue Service determinations on their tax case or filed a petition in U.S. Tax Court.
Frank had the authority to recommend the final disposition of the case from the government’s perspective and to prepare the final settlement.
As an Appeals Officer, he was assigned various income tax cases involving individuals, trusts, partnerships and corporations from the Examination Division.
These tax cases involved omitted income, disallowed expenses and various penalties as substantial understatement of tax, fraud, failure to file and failure to pay. In conjunction with these cases, he had to consider innocent spouse issues raised by one of the spouses.
Another type of collection case assigned was the application of the Trust Fund Recovery Penalty on individuals in which the corporation did not pay the payroll taxes.
In these cases, Francis was required to make a determination whether the taxpayer was the responsible person who willfully failed to pay the employment taxes and the relative litigating hazards of the taxpayer and the Internal Revenue Service.
His span of case assignment from the Collection Division included Collection Due Process for lien and levy actions.
In these cases, he had to consider whether these enforcement actions were proper within the facts and circumstances of the case.
Francis had to consider all other issues raised by the taxpayer on his unpaid tax liability, such as whether the liability was correct and whether any penalties should be abatement.
Francis also had to consider various collection alternatives raised by the taxpayer such as installment agreements, offers in compromise and currently not collectible status.
Francis is also an IRS  federal trained mediator.
As an IRS mediator, his responsibility was to attempt to bring the Internal Revenue Service and the taxpayer to an agreement on their dispute through a conference. He was one of the first mediators to successfully mediate an offer in compromise between the IRS and the taxpayer.
Upon his retirement from the IRS, the United States Department of the Treasury awarded Francis the Albert Gallatin Award for his contribution to the public service.
Contact us for free initial tax consultation and you can speak directly to tax attorneys, certified public accountants, or former IRS appeals agents.
We have been practicing in South Florida since 1982 and we have over 60 years of combined IRS experience in the local, district, and regional tax offices of the IRS.
 

How to Appeal IRS Tax Audit – Hire Former Appeals Agents – Miami, Ft.Lauderdale, Boca, Palm Beaches

IRS Tax Audit – Tax Audit by Mail – Get IRS Audit Help from Former IRS Agents

by Fresh Start Tax | Sep 5, 2013 | IRS Tax Audit

IRS Mail Tax Audits – Get IRS Audit Help from Former IRS Agents
If you have received a IRS mail tax correspondence audit contact us today to help manage the IRS tax audit.
The IRS relies heavily on the correspondence tax audit process to address individuals suspected of under reporting their income tax liabilities.
Correspondence audits result in significant additional tax assessments and are more economical than other types of audits.
IRS statistics show that in Fiscal Year 2012, the IRS conducted 1.1 million correspondence audits and recommended approximately $9.2 billion in additional taxes.
With this much money on the table it will behoove virus to continue to ramp up more mail tax correspondence audits.
The treasury Inspector General conducted an audit of this tax correspondence system and found out that the IRS is leaving  a lot of money on the table. As a result you can expect IRS to start ramping up their IRS mail tax audit process.
If you are undergoing an IRS audit of any type contact us today and have former IRS agents, managers, and tax instructors represent you for IRS mail tax audit.
 
Why IRS is going to Audit more back years.
This audit was initiated to determine the effectiveness of filing checks made during the correspondence audit process in the Small Business/Self-Employed Division.
Filing checks are used, in part, to determine whether the same pattern of noncompliance identified on an audited tax return is present on the prior and/or subsequent year tax returns, and if those tax returns warrant an audit.
When properly completed, filing checks leverage IRS audit resources by increasing the overall compliance coverage of every audit.
 

WHAT TIGTA FOUND

TIGTA evaluated a statistical sample of 102 of 7,470 single-year correspondence audits in which the taxpayers involved agreed that they understated their tax liabilities by at least $4,000.
Similar tax issues also existed on the prior and/or subsequent year tax returns for 43 of the 102 taxpayers. TIGTA found that 32 of the 43 individuals did not have those tax returns audited and, as a consequence, may have avoided additional assessments ranging from $2,343 to $18,874.
A factor that contributed to the limited number of prior and/or subsequent year tax audits in our sample is the emphasis the IRS places on keeping its audit inventories free of older tax years so there is sufficient time to complete audits and assess any resulting taxes within the three-year assessment statute of limitations.
Control issues also exist over how current year audit results are used in deciding whether to audit the prior and/or subsequent year returns.
Contact us today to hear the truth about your case.
 

IRS Mail Tax Audit – Get IRS Audit Help from Former IRS Agents

TEFRA – Tax Audits – IRS Representation, Former TEFRA Agent

by Fresh Start Tax | Aug 27, 2013 | IRS Tax Audit

TEFRA – Tax Audits
On staff are IRS TEFRA Experts.
One of our Former IRS Agent was a Appeal Agent who was the coordinator for the TEFRA and is a specialist in all TEFRA issues and audits.
 
The audit procedures for a TEFRA partnership are one of the most complex in the Internal Revenue Code. The partner known as the Tax Matters Partner acts as the liaison between the IRS and the partners.
We are comprised of tax attorneys, certified public accountants, and former IRS agents, managers and tax instructors.
We have over 206 years professional tax experience and over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the Internal Revenue Service.
We are A+ rated by the Better Business Bureau and have been in private practice since 1982.
 
TEFRA
If you are a partner in a partnership with eleven and more partners, you are a partner in a TEFRA partnership.
The Tax Matters Partner (TMP)
The Tax Matters Partner (TMP) is responsible for keeping partners informed of tax administrative and judicial proceedings relating to the partnership. The TMP has the authority to extend the statute of limitations for assessment with respect to partnership items on the behalf of all partners.
He can bind partners holding less than 1% interest in the partnership to a settlement with the IRS and determine in forum to litigate a partnership controversy.
Due to the complexity of the TEFRA audit procedures, the IRS in many instances fails to follow all of the required procedures for the examination of the partnership.
Further, there may be instances that the TMP and the remaining partners may have a conflict of interest as to specific matters which you may not be aware.
The audit of a TEFRA partnership can be appealed to the Appeals Division and if needed can be litigated in the Tax Court or Court of Federal Claims.
All of these appeals are complex and full of unexpected results to the unwary partner.
You may have been assessed a deficiency based on an audit of a TEFRA partnership and not know it, until you receive a bill from the IRS for the deficiency. TEFRA deficiencies are assessed through computational adjustments, which means you have no appeal rights.
The appeal rights are through the TMP, if he did not exercise them; those appeal rights are expired. So its up to you to be in contact with the TMP when the partnership is being audited and keep current with the proceedings.
There are instances where the IRS has made an assessment of a deficiency attributable to TEFRA partnership adjustment that was not valid and the partner simply paid the deficiency amount without questioning it.
If your TEFRA partnership (eleven or more partners) is being audited, you need to know what is going on because your interest with the TMP may conflict.
If you are a partner in a TEFRA partnership that is being audited, you need someone from the outside of the partnership to inform you of your best plan of action that you should take.
 

What is TEFRA

Definition of ‘Tax Equity And Fiscal Responsibility Act Of 1982 – TEFRA’
Federal tax legislation passed in 1982 that modified some aspects of the Economic Recovery Tax Act of 1981 (ERTA). Both of these pieces of tax legislation took place during the Reagan Presidency.
Tax Equity And Fiscal Responsibility Act Of 1982 – TEFRA
The ERTA was a piece of tax legislation that greatly lowered income tax rates, and all very high rates were given a maximum of 50%. The TEFRA modified aspects of the ERTA which caused concern over potential large budget deficits.
TEFRA increased the tax received but not the tax rates. This was done by removing some of the tax breaks businesses received in the ERTA, such as the increase in the amount of accelerated depreciation that a company could deduct.
This chapter is designed to give the reader a basic understanding of TEFRA (the Tax Equity and Fiscal Responsibility Act of 1982) and is not intended to be a fully comprehensive work. Certain topics are covered by referencing statutes, regulations, or the Internal Revenue Manual (IRM) rather than by way of narrative text.
The Resources section lists several published sources which, when viewed together, should present a fully comprehensive and up-to-date picture of TEFRA.
In addition, there is a web-based self-study course, TEFRA Basics, which can be taken online at the Enterprise Learning Management System (ELMS) website.
Once you have registered and created a profile on the ELMS website, TEFRA Basics can be found as ELMS Component Number: 11381.
Another important TEFRA tool for the examiner is the IRS Intranet consolidated TEFRA website.
This chapter will address TEFRA only as it applies to TEFRA partnerships and TEFRA related partners. It is important to note that Limited Liability Companies (LLCs) and Real Estate Mortgage Investment Conduits (REMICs) that file a Form 1065, U.S. Return of Partnership Income, and their respective members are also subject to TEFRA administrative and judicial procedures and treated in a manner similar to TEFRA partnerships and their partners.
IRC section 6244 extended the TEFRA partnership provisions to S corporations for tax years beginning after 1982. The Small Business Job Protection Act of 1996 repealed the TEFRA administrative and judicial procedures for S corporations for tax years beginning after Dec. 31, 1996.
TEFRA as it applies to S corporations and REMICs will not be covered in this chapter. Non-TEFRA partnership statute considerations and procedures are also not covered in this overview. The procedural differences between TEFRA and non-TEFRA are significant.
IRC sections 6221 through 6234 govern audit, administrative, and judicial procedures, as well as certain filing requirements to be used by entities qualifying as TEFRA partnerships.
These procedures are commonly referred to as “unified proceedings”, “TEFRA proceedings”, and “partnership proceedings.” These Code sections provide that examination, administrative, and judicial actions are to be conducted at the partnership-level.
Final Regulations
Final Regulations were issued and are effective for taxable years beginning on or after October 4, 2001 (66 FR 50541, Treas. Reg. sections 301.6221-1 through 301.6233-1). For taxable years beginning before October 4, 2001, the Temporary Treasury Regulations continue to govern (see Treas. Reg. section 301.6221-1(f)). The Final Treasury Regulations are substantially similar to the temporary regulations.
 
TEFRA – Tax Audits – IRS Representation, Former Agents