by steve | Sep 18, 2011 | Tax Levy and Wage Garnishments
Fresh Start Tax LLC Since 1982 Affordable IRS Tax Experts A Professional Tax Firm “A ” Rated by the Better Business Bureau
Call us today for a no cost professional tax consult. We can stop the IRS with one phone call or by filing one tax form.
We are comprised of Board Certified Tax Attorneys, CPA’s and Former IRS Agents, Managers and Instructors.
We have over 205 years of professional tax experience and over 60 years of working directly for the IRS in the local, district and regional offices of the IRS.
Do not be bullied by the IRS, let former IRS Agents and Managers fight back,we know the system.
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 90.3 FM Monthly Radio Show-Business Weekly
Received an IRS Intent to Levy, Notice/Bill or Certified Letter, How we work to successfully close your case:
If you have received a Notice or Letter from the IRS do not panic. These cases are easily handled. We are former IRS Agents, Managers and Instructors. Do not worry!
1. We review your IRS notice and/or letter and immediately check for the accuracy against your tax records.
2. We pull IRS tax transcripts and check for the validity of the tax in question.
3. We send to the IRS a power of attorney and see how we can readily resolve the problem.
4. We sit down with our client, explain the situation and come to some case resolution.
5. We contact the IRS letting them know how we want to settle the case.
See our Home Page for more details Thank you
by steve | Sep 14, 2011 | Tax Help, Tax Levy and Wage Garnishments
Fresh Start Tax LLC Since 1982 Affordable IRS Tax Experts A Professional Tax Firm “A” Rated by the Better Business Bureau
Let Former IRS Agents, Managers and Instructors fight back!
If you are experiencing a IRS Tax Problem, have a IRS Tax Levy or a Federal Tax Lien call us for a no cost professional tax consult and find out the very tax best option to settle and close your IRS case your tax case.
We taught Tax law at the Internal Revenue Service and worked for IRS in the local, district and regional offices of IRS for over 60 years.
Turn to true IRS Tax Experts to resolve your IRS Problem. Call us for a no cost professional tax consult.
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 90.3 FM Monthly Radio Show-Business Weekly
How we Settle and Negotiate your case with the Internal Revenue Service:
1. We immediately send a power of attorney to the IRS letting them know we are now your tax representative. You will never have to speak to the IRS.
2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.
3. The IRS requires a current financial statement. We will secure a required 433-A (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.
4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.
IRS Tax Settlement Agreements can be in different forms:
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 meet your current expenses. The IRS will use the National Standards Program to assess hardship.
b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.
c. IRS Offer in Compromise. There are 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 / Exceptional Circumstances – 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. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.
IRS Tax Levy, IRS Tax Lien, IRS Tax Settlements – Affordable Tax Attorneys, Former IRS Agents – Norfolk, Arlington, Hampton, Portsmouth, Roanoke – VIRGINIA IRS TAX EXPERTS
by steve | Sep 14, 2011 | Tax Levy and Wage Garnishments
Fresh Start Tax LLC Since 1982 Affordable IRS Tax Experts A Professional Tax Firm A Professional Tax Firm 1-800-700-1040
Has the IRS filed a bank levy or a wage garnishment?
If you need immediate tax relief call us today and get results
Get your money back today!
We have over 205 years of professional tax experience and over 60 years of direct work experience at the IRS in the local, district and regional offices of the IRS.
We also taught Tax Law at the IRS.
Call us today for a no cost professional tax consult.
We will not only get your IRS levy released we will also settle your tax case and remove it off of the IRS enforcement computer.
We have released thousands of levies since 1982 and we are “A” rated by the BBB without complaint. Hire true Tax Experts that know the system.
How we can immediately get Notices of Bank Levy and Wage Garnishment Released.
As former IRS Agents, Managers and Instructors we have issued thousands of IRS Wage/Garnishment and Bank Levies. We know exactly how to quickly get them released. We have what it takes.
1. We immediately send a power of attorney to the IRS letting them know we are now your representative. You will never have to speak to them.
2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.
3. The IRS requires a current financial statement. We will secure a required 433-F (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.
4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.
IRS Tax Settlement Agreements can be in different forms:
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 meet your current expenses. The IRS will use the National Standards Program to assess hardship.
b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.
Offer in Compromise. There are 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/ Exceptional Circumstances – 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.
To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.
Bank Levy, Wage Garnishment – IRS Tax Problem – Immediate Tax Relief – Affordable Tax Attorneys, Former IRS Agents –
by steve | Sep 14, 2011 | Tax Levy and Wage Garnishments
Fresh Start Tax LLC Since 1982 Affordable IRS Tax Experts A Professional Tax Firm “A” Rated by the Better Business Bureau
Let Former IRS Agents and Managers get your money back today!
We can get immediate IRS Tax Relief on Federal Tax Levies, both bank and wage garnishments. We can move you through this process quickly and bring closure to your IRS tax problems.
Not only will we get your levy released we will get the IRS to settle your case based on one of four settlement methods found below.
We have over 205 years of professional tax experience and over 60 years of working directly for the IRS in the local, district and regional offices of the IRS.
Call us today for a free tax consultant.
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 90.3 FM Monthly Radio Show-Business Weekly
How we can immediately get Notices of Bank Levy and Wage Garnishment Released.
As former IRS Agents, Managers and Instructors we have issued thousands of IRS Wage/Garnishment and Bank Levies. We know exactly how to quickly get them released. We have what it takes.
1. We immediately send a power of attorney to the IRS letting them know we are now your representative. You will never have to speak to them.
2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.
3. The IRS requires a current financial statement. We will secure a required 433-F (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.
4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.
IRS Tax Settlement Agreements can be in different forms:
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 meet your current expenses. The IRS will use the National Standards Program to assess hardship.
b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.
c. Offer in Compromise. There are 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/ Exceptional Circumstances – 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. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.
See our home page for more details Thank you
by steve | Sep 13, 2011 | Tax Levy and Wage Garnishments
IRS finally did something right when it came up with the policy to help hurting taxpayers when it designed the Collection Appeal Process called the CAP.
When IRS sends out a Notice of Intent to Levy or to Notice to File a Federal Tax Lien and there appears no way to stop the IRS enforcement train of permanently wrecking your life, there is an appeal process which can be filed to STOP the IRS right in there tracks. Thank God!
What generally happens, taxpayers get a final notice or letter looking for help. They call the IRS number found on the top of their IRS letter.
This is usually a contact number for the ACS or the computerized function of the IRS. These are usually 1-800 numbers that are directed to the first IRS call center open to take a call.
The call can be answered any where in the United States.
The person who answers the telephone only know one thing, they must follow the little book called their IRM and they usually will not deviate from the commands from the throne above called management.
Many times taxpayers have unusual circumstances or a life event that needs special attention and enforcement action could financially cripple the taxpayer. A Federal Tax Levy or a Federal Tax Lien would completely damage their lives. Usually the ASC Unit person handling the call could care less. Sad but true.
This is when the CAP of the Collection Appeal comes in handy.
The Collection Appeal Program publications are sent to the taxpayer at their last known place of address on their last filed tax return. IRS sends out publication 594 and Pub 1660 with their given rights.
The booklets or publications let the taxpayer know that the IRS is planning to File a Federal Tax Lien or a Federal Tax Levy.
Other actions may be taken place but this article will only address the Tax Levy and the Tax Lien.
By tax policy, the Internal Revenue Service collection action is ( or should be suspended ) suspended while the case is in the Collection Appeals Program for the IRS lien, tax levy, and IRS seizure.
The IRS Collection function may continue enforcement action, however, if it believes withholding the action would put collection of the tax liability at risk.
So if you need to stop the impending IRS action, file your appeal ( CAP ) today. You should have professional tax representation for the best results.
Look for Former IRS Agents, Managers and Instructors, they usually know the system.
IRS will not allow the Collection Appeal to be processed if the following circumstances are present:
1. Evidence that the taxpayer is / are dissipating assets company or personal assets.
2. Pyramiding additional tax liabilities, including unpaid Federal Tax Deposits and delinquent payroll tax returns. ( 941 payroll taxes )
Know your rights, know the system and win!
by steve | Sep 13, 2011 | Tax Levy and Wage Garnishments
Call us for immediate Tax Representation and have all IRS d today!
The IRS Collection Appeals Program (CAP)
The following publications are to inform taxpayers about the CAP program:
Publication 594, The IRS Collection Process
Publication 1660, Collection Appeal Rights
IRS Enforced Collection Action:
A taxpayer, or a third party whose property is subject to a collection action, may appeal the following actions under CAP:
Levy or seizure action that has been or will be taken.
A Notice of Federal Tax Lien that will be or has been filed.
The filing of a notice of lien against an alter-ego or nominee’s property.
Denials of requests to issue lien certificates, such as subordination, withdrawal, discharge or non-attachment.
Rejected, proposed for termination or terminated installment agreements.
Dis-allowance of taxpayer’s request to return levied property under IRC 6343(d).
Dis-allowance of property owner’s claim for return of property under IRC 6343.
A taxpayer may appeal in CAP:
A levy or seizure on each asset or even the same asset previously levied if a newly discovered legal defect is the issue. The reason for this is that each levied or to be levied asset may have different issues.
For example, a bank account in a different bank than previously levied on may actually be the asset of the child of the taxpayer but the taxpayer’s SSN is on the account. Subsequent levies on the same asset, e.g., the same bank account, are not entitled to another CAP appeal unless there is a legal issue on the subsequent levy.
A NFTL filed in each subsequent location.
Each rejection or termination of an installment agreement.
Appeals has a goal to complete CAP cases as soon as possible with the Appeals technical employee normally resolving the CAP within 5 business days from the date the case is assigned to them.
Lien withdrawals or discharges, installment agreement, seizure, and claim issues may be quite complicated or require verification and will generally take longer than 5 business days to resolve.
These cases should normally be resolved within 15 business days.
Third parties may appeal an IRC 6325(b)(4)”right of substitution of value” discharge. Under IRC 7426(a)(4) however, the third party has only 120 days after the discharge to file an action in federal district court challenging the Service’s determination of the government’s lien interest.
Before a taxpayer requests a CAP appeal, he or she must discuss the problem with the Collection manager. Taxpayers or representatives who make themselves unavailable to the manager for the mandatory discussion will not be entitled to a CAP appeal unless it is apparent the IRS manager did not offer a “reasonable” opportunity for such discussion to occur.
The discussion with the group manager on proposed termination, terminated or rejected installment agreements is not mandatory due to statutory right to appeal these actions. See IRC 7122(e)(2).
CAP cases should only be closed on ACDS as a premature referral, cc 20, in the following instances:
When the taxpayer appealed before entitlement to a CAP hearing. IRM 8.22 – Collection Due Process.
The taxpayer or the representative did not have the mandatory meeting with the manager (exception is installment agreement CAP requests).
CAP requests with excluded issues. IRM 8.22 – Collection Due Process.
The CAP appeal is not timely. The appeal was submitted later than allowed under the Collection Appeals Program time frames. For time frames for filing a CAP appeal for installment agreements, see IRM 8.24.1.2.3(6). For other Field Collection CAP appeals see IRM 8.24.1.2.4(3). Time frames do not apply to non installment agreement ACS and Customer Service CAP cases as the CAP request is made prior to the managerial conference
By policy, collection action is suspended while the case is in Appeals for lien, levy, and seizure CAP appeals. The Collection function may continue enforcement action, however, if it believes withholding the action would put collection of the tax liability at risk. Examples:
Evidence that the taxpayer is dissipating assets.
Pyramiding additional tax liabilities, including unpaid Federal Tax Deposits (FTD) and delinquent tax returns.
Appeals should be notified immediately if Collection determines that enforcement should continue.
For installment agreement rejections and terminations, levy action is prohibited by statute.
The prohibition of levy does not apply if the taxpayer waives the levy suspension. Levy prohibition also does not apply on a proposed installment agreement if the installment agreement is requested solely to delay collection.
