by Fresh Start Tax | Jan 2, 2013 | Back Taxes, Tax Returns, Tax Settlements
Owe 943 Back Taxes – Agricultural Tax Returns – Former IRS Agents – File & Settle with IRS 1-866-700-1040
Have Former IRS agents and managers file and or settle your back tax debt on any and all tax returns. We have settled thousands of IRS cases since 1982.
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We have over 60 years of direct work experience with the IRS in the local, district and regional offices of the IRS.
Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
Agricultural employers use Form 943 to report income tax withheld and social security and Medicare taxes on wages paid to farm workers, including household employees working in a private home on a for-profit farm.
Purpose of Form 943
Use Form 943 to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farm workers.
If you have household employees working in your private home on your farm operated for a profit, they are not considered to be farm employees.
To report social security, Medicare, and federal income tax withholding on the wages of household employees, you may either:
1. File Schedule H (Form 1040), Household Employment Taxes, with your Form 1040 or,
2. Include the wages with your farm employees’ wages on Form 943.
If you paid wages to a household employee in a home that is not on a for-profit farm, you must report the taxes on Schedule H (Form 1040). If you paid wages to other non farm workers, do not report these on Form 943.
Taxes on wages paid to non farm workers are reported on Form 941/941-SS, Employer’s Quarterly Federal Tax Return, or Form 944, Employer’s ANNUAL Federal Tax Return.
Who Must File
File Form 943 if you paid wages to one or more farm workers and the wages were subject to social security and Medicare taxes or federal income tax withholding under the tests discussed below.
The $150 Test or the $2,500 Test
All cash wages that you pay to farm workers are subject to social security and Medicare taxes and federal income tax withholding for any calendar year that you meet either of the tests listed below.
a. You pay an employee cash wages of $150 or more in a year for farm work.
b. The total (cash and non cash) wages that you pay to all farm workers is $2,500 or more.
c. If the $2,500-or-more test for the group is not met, the $150-or-more test for an individual still applies.
Exceptions.
Special rules apply to certain hand-harvest laborers who receive less than $150 in annual cash wages.
When To File
For 2012, file Form 943 by January 31, 2013 or the last January date for any given year. However, if you made deposits on time in full payment of the taxes due for the year, you may file the return as late as February 11, 2013.
A Final Tax Return
If you stop paying wages during the year and do not expect to pay wages again, file a final return for 2012. Be sure to mark the box above line 1 on the form indicating that you do not have to file returns in the future.
Where To File
Find the state of your legal residence, principal place of business, office, or agency in the table that follows. Send your return to the address listed for your location.
Owe 943 Back Taxes – Agricultural Tax Returns – Former IRS Agents – File & Settle with IRS
by Fresh Start Tax | Dec 11, 2012 | Tax Settlements
IRS Tax Debt Settlement Attorneys, Lawyers Resolve IRS Tax Debt, Former IRS – Tax Resolution Specialists 1-866-700-1040
If you are looking to Settle your IRS Tax Debt call Fresh Start Tax LLC and speak directly to Attorneys, Lawyers, Former IRS Agents, Managers and Instructors that taught the Offer in Compromise Program at the IRS.
We have over 60 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the Internal Revenue Service. We also taught tax law as well as the IRS tax debt settlement program called the offer in compromise.
Let our years of IRS work experience help settle your IRS tax debt.
Yes, that’s right we taught the Tax Debt Settlement Program at the IRS to new IRS Agents. We will qualify your case before submitting a offer to the IRS. Do not get ripped off by scam companies claiming to settle your case for pennies on a dollar.
As a result, we know all the tax policies, tax systems and programs to make this process work for you if you qualify. You can call us today to see if you are a qualified offer candidate.
We take no money unless you qualify for the Tax Debt Settlement Program.
There are 3 basic ways a taxpayer can resolve their IRS tax debt.
Ways taxpayers can resolve their tax debt include:
1. Making monthly payments through an Installment Agreements, payment agreements,
2. Apply for a current tax hardship because there is no money available to pay the tax at this time,
3. File for a Offer in Compromise or a IRS Tax Debt Settlement.
Taxpayers should also consider the following to pay off or pay down the IRS tax debt:
a. Cash advances on credit cards,
b. Bank loans, ( write off the interest )
c. Liquidating savings accounts, savings bonds, stocks, etc.,
d. Borrowing against 401(k),IRA, life insurance etc.,
e. Using equity in real estate or other assets.
Other options for IRS tax debt settlement.
Based on the circumstances, a taxpayer could qualify for an agreement to full pay within 60 or 120 days. The IRS is willing to offer these short term agreements to full pay in order to assist in tax debt repayment. Contact us and we will go over the different tax options to make this happen.
A taxpayer can request an agreement length depending on the specific situation. Penalties and interest incurred will be less through an agreement to full pay within 60 or 120 days rather than seeking to enter into an installment agreement.
IRS may request a financial statement – 433A, 433F
If a taxpayer cannot make payment in full upon receipt of the bill, the IRS may request a Collection Information Statement (CIS) to compare individual or business monthly income with expenses and to assist in determining a payment plan.
The Offer in Compromise, IRS Tax Debt Settlement
An offer in compromise is a legal agreement between a taxpayer and the Internal Revenue Service that settles the taxpayer’s tax liabilities for less than the full amount owed.
If the liabilities can be fully paid through an installment agreement or other means, the taxpayer will in most cases not be eligible for an OIC.
The IRS will not accept an OIC unless the amount offered by the taxpayer is equal to or greater than the reasonable collection potential . The Reasonable Collection Period is how the IRS measures the taxpayer’s ability to pay.
The RCP includes the value that can be realized from the taxpayer’s assets, such as real property, automobiles, bank accounts, and other property. In addition to property, the RCP also includes anticipated future income, less certain amounts allowed for basic living expenses. Other factors are factored in but these are the most basic.
The IRS may accept an OIC or Tax Debt Settlements based on three grounds.
First.
Acceptance is permitted if there is doubt as to liability. This ground is only met when genuine doubt exists that the IRS has correctly determined the amount owed.
Second.
Acceptance is permitted if there is doubt that the amount owed is collectible. This means that doubt exists in any case where the taxpayer’s assets and income are less than the full amount of the tax liability.
Third.
Acceptance is permitted based on effective tax administration. An offer may be accepted based on effective tax administration when there is no doubt that the full amount owed can be collected, but requiring payment in full would either create an economic hardship or would be unfair and inequitable because of exceptional circumstances.
In general, a taxpayer must submit a $150 application fee with the Form 656.
There are two exceptions to this requirement:
1. no application fee is required if the OIC is based on doubt as to liability.
2. the fee is not required if the taxpayer is an individual (not a corporation, partnership, or other entity) who qualifies for the low-income exception.
This exception applies if the taxpayer’s total monthly income falls at or below 250 percent of the poverty guidelines published by the Department of Health and Human Services. Section 4 of Form 656 contains the Low Income Certification guidelines to assist taxpayers in determining whether they qualify for the low-income exception.
A taxpayer who claims the low-income exception must complete section 4 of Form 656.
IRS Tax Debt Settlement Attorneys, Lawyers – Resolve IRS Tax Debt, Former IRS – Tax Resolution Specialists 1-866-700-1040
by Fresh Start Tax | Dec 10, 2012 | Back Taxes, IRS Payment Plans, IRS Tax Debt, Tax Settlements
IRS Back Tax Payment Plan – Payment Plans, IRS Tax Settlements – Former IRS Agents Firm
If you need a Back Tax Payment Plan or if you think you are eligible for a IRS Tax Settlement contact us today for a no cost professional tax consult. 1-866-700-1040.
Hear the truth about your case from a tax firm that has over 205 years of professional tax experience and over 60 years of direct IRS work experience.
We were former IRS Agents, Managers and Instructors. We worked out of the local, district and regional offices of the IRS.
We know all the tax policy systems and settlement procedures.
With the New Fresh Start Program started by the IRS this year IRS is finally in the business of accepting back tax settlements which are called offers in compromise. Each and every taxpayer that owes back taxes should find out whether or not they are eligible for a IRS Tax settlement. It takes no more than 5 minutes to find out if your are a tax settlement candidate.
An offer in compromise allows you to settle your IRS tax debt for less than the full amount you owe. It may be a legitimate option if you cannot pay your full tax liability or doing so creates a financial hardship.
IRS will consider your unique set of facts and circumstances. There are no two cases the same. Each offer is evaluate on its own set of fact patterns.Offers are general based on the following four criteria:
a. Ability to pay back IRS,
b. Current income,
c. Current expenses and,
d. Distrait Equity in Assets.
Simply fill out a 433A and send it to our offices and we will determine if a IRS tax settlement called an offer in compromise is right for you.
IRS Payment Plans on Back Taxes
You can make monthly payments through an installment agreement or part pay agreement if you are not financially able to pay your tax debt immediately.
You will reduce or eliminate the amount of penalties and interest you pay and avoid the fee associated with setting up an installment agreement if you pay your tax bill in full.
Before you apply for a back payment plan you need to :
a. File all required tax returns;
b. Consider other sources (loan or credit card) to pay your tax debt in full to save money;
c. Determine the largest monthly payment you can make ($25 minimum); and
d. Know that your future refunds will be applied to your tax debt until it is paid in full.
Fees or Costs for setting up an installment agreement or payment plans:
a. $52 for a direct debit agreement;
b. $105 for a standard agreement or payroll deduction agreement; or
c. $43 if your income is below a certain level.
Understand your back tax payment plan agreement should you avoid default
You must:
a. Pay at least your minimum monthly payment when it’s due (direct debit or payroll deductions make this easy),
b. Include your name, address, social security number, daytime phone number, tax year and return type on your payment,
c. File all required tax returns on time,
d. Pay all taxes you owe in full and on time. Contact the IRS to change your existing agreement if you cannot,
e. Continue to make all scheduled payments even if we apply your refund to your account balance and,
f. Ensure your statement is sent to the correct address, contact us if you move or complete and mail Form 8822, Change of Address.
If you do not receive your statement, send your payment to the address listed in your IRS agreement.
There may be a reinstatement fee if your agreement goes into default.
Penalties and interest continue to accrue until your balance is paid in full. If you are in danger of defaulting on your payment agreement for any reason, contact the IRS immediately.
The IRS will generally not take enforced collection actions:
1. When an installment agreement is being considered;
2. While an agreement is in effect;
3. For 30 days after a request is rejected.
IRS enforcement action.
If you fail to met the terms of a back tax payment plan the IRS can or will:
1. File a Notice of Federal Tax Lien,
2. File a Notice of Tax Levy on your bank account or wages,
3. File a Notice of Garnishment on your Wages.
IRS Back Tax Payment Plan – Payment Plans, IRS Tax Settlements – Former IRS Agents Firm 1-866-700-1040
by Fresh Start Tax | Dec 7, 2012 | Back Taxes, Tax Settlements
Tax Programs – Settle IRS Tax Debts on Back Taxes – Attorneys, Former IRS – We get results
The specific program to Settle Back IRS Tax Debt is called the OIC or the Offer in Compromise.
I was a Former IRS Offer in Compromise Tax Specialist at the IRS. I taught Offer Program to new IRS agents and also taught the Program at the IRS Regional Training Center.
I am a Tax Expert in IRS Debt Settlement.
Fresh Start Tax LLC will give you a no cost professional tax consultation to see if you qualify for the PROGRAM. 1-866-700-1040
A CAUTION – Do not give your money to any tax firm that tells you they can settle for pennies on a dollar unless they completely review your current financial condition and you fill out a 433OIC. No one can tell you in good faith you can settle your tax debt until you make a financial disclosure to make sure you meet the term and conditions of a Offer in Compromise.
Do not get ripped off by scam companies. Check them out first!
I have reviewed hundred upon hundreds of Offer in Compromise and the program is very specific and detailed however if you qualify you will be a very happy person.
Today the National Average of acceptance is the highest it has ever been. 30% of all offers in compromise are accepted by the IRS.
The IRS Offer in Compromise or IRS Tax Debt Settlement Program
An offer in compromise allows you to settle your IRS tax debt on back taxes for less than the full amount you owe.
It is a legitimate option if you cannot pay your full IRS tax liability or doing so creates a financial hardship.
The IRS will consider your unique set of facts and circumstances. Each case is different and no two cases are the same.
IRS will evaluate your settlement offer on back taxes based on some of the following:
a. Ability to pay back the IRS;
b. Current Income;
c.Monthly Expenses and,
d. Equity in all your assets.
IRS generally will approve an offer in compromise when the amount offered represents the most IRS can expect to collect within a reasonable period of time.
The Offer in Compromise program is not for everyone.
Make sure you are eligible to settle your back taxes.
Before the IRS will consider your offer in compromise you must be current with all filing and payment requirements.
You are not eligible to settle IRS Tax Debt on Back Taxes if you are in an open bankruptcy proceeding.
To Submit your Offer in Compromise
You will need to complete a;
a. Form 433-A (OIC) (individuals) or
b. 433-B (OIC) (businesses) and all required documentation as specified on the forms,
c. Form 656(s) – individual and business tax debt (Corporation/ LLC/ Partnership) must be submitted on separate Form 656,
d. $150 application fee (non-refundable); and
e. Initial payment (non-refundable) for each Form 656.
Select a payment option to settle with the IRS
Your initial payment will vary based on your offer and the payment option you choose:
Lump Sum Cash.
Submit an initial payment of 20 percent of the total offer amount with your application. Wait for written acceptance, then pay the remaining balance of the offer in five or fewer payments.
Periodic Payment.
Submit your initial payment with your application. Continue to pay the remaining balance in monthly installments while the IRS considers your offer.
If accepted, continue to pay monthly until it is paid in full.
If you meet the Low Income Certification guidelines, you do not have to send the application fee or the initial payment and you will not need to make monthly installments during the evaluation of your offer.
Understand the offer in compromise process to settle IRS tax debt.
While your offer is being evaluated:
a. Your non-refundable payments and fees will be applied to the tax liability (you may designate payments to a specific tax year and tax debt);
b. A Notice of Federal Tax Lien may be filed;
c. Other collection activities are suspended;
The legal assessment and collection period is extended;
d. Make all required payments associated with your offer;
e. You are not required to make payments on an existing installment agreement; and
Call us today to find out if you qualify for the Offer in Compromise Program 1-866-700-1040 Free initial consult. Speak directly to a professional.
Tax Programs to Settle IRS Tax Debt on Back Taxes – IRS Attorneys, Former IRS – We get results – Offer in Compromise
by Fresh Start Tax | Dec 4, 2012 | IRS Tax Debt, New Jersey Tax, Tax Settlements
IRS Tax Attorneys, Former IRS – Settle IRS Back Tax Debt
Have Board Certified Tax Attorneys, Tax Lawyers and Former IRS Agents settle your IRS tax debt.
The IRS settles about 30 % of all cases sent to the Offer in Compromise Unit. Most of those accepted offers in compromise are prepared by a professional tax firm.
We can settle your IRS back tax debt for the lowest amount allowed by law. As former IRS agents we know all the settlement policies.
Contact us for a no cost evaluation. 1-866-700-1040.
Our Former IRS Agents taught Tax Law at the IRS and actually taught the tax debt settlement policies at the IRS called the Offer in Compromise.
We have over 205 years of total IRS experience and over 60 years of direct IRS experience in the local, district and regional offices of the IRS.
The New Fresh Start Program initiated by the IRS is now allowing reduced settlements.
See below IRS statement regarding the Offer in Compromise.
Offers in Compromise, Tax Debt Settlement program by the IRS.
The IRS is expanding a new streamlined Offer in Compromise program to cover a larger group of hurting taxpayers and business owners.
This IRS streamlined OIC is being expanded to allow taxpayers with annual incomes up to $100,000 to participate.
In addition, participants must have tax liability of less than $50,000, doubling the current limit of $25,000 or less.
Offers in compromise are subject to acceptance based on legal requirements. An offer-in-compromise is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed.
An offer in compromise will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement.
The IRS looks at the taxpayer’s income, assets and expenses to make a determination regarding the taxpayer’s ability to pay.
There are very specific tax formulas to settle cases. After a review of your case we will make recommendations of how to settle for the lowest amount allowed by law.
Our Firm
We are affordable , friendly and get results. Call us for a no cost professional tax consultation and speak directly to a Tax professional.
An Offer in Compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can’t pay your full tax liability, or doing so creates a financial hardship.
IRS considers your unique set of facts and circumstances:
- Ability to pay;
- Income;
- Expenses; and
- Asset equity.
IRS will generally approve an offer in compromise when the amount offered represents the most we can expect to collect within a reasonable period of time. Explore all other payment options before submitting an offer in compromise.
The Offer in Compromise program is not for everyone. Do not be ripped off.
We will qualify an client before submission of an Offer. We offer free tax assessments before any fees are required.
Make sure you are eligible for the Offer in Compromise Program
Before the can consider your offer, you must be current with all filing and payment requirements. You are not eligible if you are in an open bankruptcy proceeding.
IRS Tax Attorneys, Former IRS – Settle IRS Back Tax Debt – Essex, Morris, Bergen, Passaic, Union – New Jersey 1-866-700-1040
by Fresh Start Tax | Dec 2, 2012 | Back Taxes, New Jersey Tax, Tax Settlements
File Back Tax Returns, Settle Back Tax – Tax Attorneys, Former IRS- Upper Montclair, Cedar Grove, West Orange, Ridgewood, Mendham, Franklin Lakes, Newark, Bernardsville – New Jersey
Fresh Start Tax LLC – New Jersey
209 Cooper Ave,
Upper Montclair, NJ 07043 1-866-700-1040
Hire local IRS tax representation to file you back, late, or past due tax returns and settle your back taxes all at the same time.
We are comprised of Tax Attorneys, Tax Lawyers and Former IRS Agents and Managers.
We have over 60 years of direct experience at the IRS.
We have successfully represented thousands of taxpayers with back tax issues and tax settlements.
All first time consultation are free 1-866-700-1040. Call us, we are friendly and affordable.
IRS Tax Settlements and Back Tax.
This process is called An offer in compromise that allows you to settle your tax debt for less than the full amount you owe.
It may be a legitimate option if you cannot pay your full tax liability, or doing so creates a financial hardship.
IRS will consider your unique set of facts and circumstances:
1. Ability to pay,
2. Income,
3. Expenses and,
4. Asset equity.
IRS will generally approve an offer in compromise when the amount offered represents the most we can expect to collect within a reasonable period of time.
Filing Back taxes, you should file before the IRS files your back tax returns
If you do not file your back tax returns the IRS can file for you and this will spell trouble. The IRS will use the highest standard that they can and create a valid tax assessment made up of your income and no expenses.
If you do not follow up and ask for a tax reconsideration the IRS can follow that up with the filing of a Federal Tax Lien, a Bank Levy or a Wage Garnishment.
It is imperative you rectify these issues before the IRS enters the assessment phase.
Call us today for more details. 1-866-700-1040.
IRS can prepare your tax return under 6020B of the IRM
IRC 6020(a)
You can bring the information in to the IRS and they can prepare your return.
If the taxpayer will consent to disclose all information necessary for the preparation of the return(s), IRC 6020(a) states,
“… the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person.”
This does not include the taxpayer signing a waiver of restriction on assessment (e.g., Form 4549, Income Tax Examination Changes, or Form 870, Waiver of Restrictions on Assessment & Collection of Deficiency in Tax & Acceptance of Over-assessment,) which does not constitute a return under IRC 6020(a).
Delinquency penalties are applicable.
Under IRC 6020(b)
Those who willfully fail to file.
IRC 6020(b) states, “If any person fails to make any return required by any Internal Revenue Law or regulation made there under at the time prescribed therefore, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.”
IRC 6020(b)(2) states,
“Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes. This is an SFR or substitute for Tax Return.
File Back Tax Returns, Settle Back Tax – Tax Attorneys, Former IRS – Upper Montclair, Cedar Grove, West Orange, Ridgewood, Mendham, Franklin Lakes, Newark, Bernardsville – New Jersey
