by Fresh Start Tax | Mar 22, 2019 | Tax Help
Have you received an initial contact letter from the Internal Revenue Service because IRS prepared your tax return?
You may want to consider calling us today to find me out your options about what to do and what the next steps are.
We are former IRS agents and managers who understand the complete processes and the methodologies of the Internal Revenue Service. this is a very easy system to understand.
Know one thing for sure, the Internal Revenue Service will follow-up on this information and eventually propose a tax assessment against you.
How to understand the process.
When the Internal Revenue Service sends out IRS letter 1862, they generally have information on their K2 computer system that they have received W-2, 1099s or third-party information that required the taxpayer to file a tax return.
Third parties are required to report to Internal Revenue Service.
This is called the matching program. Basically, they match up the third-party information to tax returns. If there is no tax return filed it sends out a fly in IRS generates a notice.
Tax Information Center : IRS : Audits and Tax Notices IRS Letter 1862 – Initial Contact Letter – Substitute for Return Program
What the Letter spells out:
The IRS has no record of receiving your tax return, so they have proposed taxes due based on information they received from others.
Why you received IRS Letter 1862
1. You did not file a tax return for the year shown on the notice.
2. The IRS received income information reported under your taxpayer identification number from others, such as employers, financial institutions, and other payers.
3. The IRS sent Letter 1862 to notify you that since you did not file a tax return as required, the IRS prepared one for you, using the information they have from others.
This notice will include a report showing all income items and the taxes, penalties, and interest proposed.
You have the right to file an original return which may reduce the amount of the proposed taxes.
Notice deadline: 30 days
If you miss the deadline:
You will lose your right file an appeal with the IRS Office of Appeals and the IRS will send you a Statutory Notice of Deficiency which gives you 90 days to file a petition with the U.S. Tax Court before the IRS records the tax liability to your tax account.
However, you can still file an original tax return after the tax liability is recorded.
Need help, call us today for a free initial tax consultation.
by Fresh Start Tax | Mar 21, 2019 | Tax Help
At some point in time you open your mail and there’s that dreaded letter.
The Internal Revenue Service is looking for tax return. Opps , now what!
You either forgot or never filed so what is the next step ?
As former IRS agents managers and teaching instructors, the best advice we have for you is get that tax return prepared and send into the Internal Revenue Service or else IRS will prepare your tax return and you will pay the most allowed by law.
The IRS process is simple.
The IRS computers are generally two years later catching up to prior years. So if you have not filed a current tax returns, IRS will take anywhere between 18 months to three years to ask you for back tax returns.
The reason is very simple the manpower, the computer overload and keeping up with response time.
The IRS has certain freeze codes on Social Security numbers. If they see no tax returns are filed, it knows from past tax returns, filters, W-2’s, 1099 etc, whether a tax return should be filed or not.
At that point in time, IRS many times will send out CP 59 letter asking for a back tax return.
The reason you want to file the return is IRS has the option under 6020 B to prepare your back tax return.
If IRS 6020 B’s your back tax return you will pay the whole highest amount allowed by law because you will be claim single not married and get no exemptions, dependants, or any available credits.
If you need more help or information, call us today for free initial tax consultation and hear the truth about receiving IRS notices or letters especially if they want a tax return.
RECEIVED IRS NOTICE/LETTER + IRS WANTS YOUR TAX RETURN * former irs agent help + IRS Notice-CP59
by Fresh Start Tax | Mar 21, 2019 | Tax Help
A CHRISTIAN TAX SERVICES FIRM <><
We are former IRS agents who worked out of the local, district, and regional tax offices of the Internal Revenue Service. We are true affordable experts for those who have unpaid, unfiled back payroll taxes.
Whether you owe back payroll, have unfiled tax returns, may owe upcoming trust fund taxes or you need to settle the tax debt, call us today for a free initial tax consultation and I can walk you through the process and answer all the questions you have.
I have worked thousands and thousands of cases.
One call to OUR FIRM and you will understand the knowledge that we have we know every available option.
As a former IRS agent I can tell you that the Department of treasury actively works payroll tax cases because the reality is, its not a tax, but money that has been held in trust by a third-party that needs to be paid back to the United States government.
The United States government gives refunds to all those who filed W-2s on their 1040s even though companies and corporations did not submit their payroll taxes therefore the government takes the nonpayment of payroll taxes seriously.
Many times when businesses run short of income they draw from your payroll tax accounts to pay current bills such as electric employees wages licensing, products and anything else to keep their doors open always hoping you’ll make some money down the road to pay their back payroll taxes.
The reality is many times this does not happen.
When the IRS comes knocking on the door the first thing the IRS will want this to make sure that all back payroll taxes have been filed so if there’s unfiled tax returns the government immediately wants to have those filed ASAP.
The government will then take a current financial statement to see how the company or corporation will pay the money back plus run a full compliance check to make sure that the business is current and up-to-date.
If the government finds it cannot collect that payroll taxes they will start to set up what are called trust fund penalties against corporate officers. they will treat those taxes as though you will individual tax.
As former IRS agents we could help file your back tax returns work out a settlement with the Internal Revenue Service so you can keep your business open and minimize the expect from the trust fund penalty.
As former IRS agents I have set up hundreds and hundreds of trust fund cases on corporations that went defunct or companies that required the trust fund penalty. We know the system inside and out and understand all the methodologies and all the defenses to get you successful results.
Those trust fund penalties are set up to those responsible individuals that the IRS deems had the responsibility to pay the back taxes. Discussion below regarding those deemed responsible.
There are a whole series of standards in common-law fact that the IRS checks before they set the trust fund penalty up against those responsible.
There are generally two types of taxpayers and fall in this category. Those that signed and agreed to the penalty and those who disagreed and need to file an appeal.
Both cases are work differently.
If you owe back taxes result of the trust fund penalty, IRS will require a financial statement to make a determination on how they will collect the back taxes. The tax treatment you will receive from the IRS and/or revenue officer will be as though you owe individual taxes.
Your current financial statement will reflect to IRS your collectibility.
As a result of IRS reviewing your current financial statement, you are generally going to have your case closed by Internal Revenue Service in one of three ways.
They will either place your case into:
1. a currently not collectible or hardship status,
2 IRS will ask for a monthly payment plan,
3. You may be able to settle your debt pennies on the dollar though the offer in compromise programs.
For those of you who do not agree with the trust fund penalty, you can file an 843 claim form to have your case reopened or to file an offer in compromise, doubt as to liability case.
If you do not know what to do need a free tax consultation call us today.
What is the Trust Fund Tax or the 6672 penalty.
A trust fund tax is money withheld from an employee’s wages (income tax, Social Security, and Medicare taxes) by an employer and held in trust until paid to the Treasury.
When you pay your employees, you do not pay them all the money they earned. As their employer, you have the added responsibility of withholding taxes from their paychecks.
The income tax and employees’ share of FICA (Social Security and Medicare) that you withhold from your employees’ paychecks are part of their wages you pay to the Treasury instead of to your employees.
Your employees trust that you pay the withholding to the Treasury by making Federal Tax Deposits (FTD) (PDF). That is why they are called trust fund taxes.
Through this withholding, your employees pay their contributions toward retirement benefits (Social Security and Medicare) and the income taxes reported on their tax returns.
Your employees’ trust fund taxes, along with your matching share of FICA, are paid to the Treasury through the Federal Tax Deposit System.
For additional information, refer to Employment Taxes and the Trust Fund Recovery Penalty (TFRP).
Employment tax deposits are a current expense. Congress has established large penalties for delays in turning over your employment taxes to the Treasury.
So whether you owe trust fund taxes, back payroll taxes or need to file an appeal call us today and we can walk you through the process for free initial tax consultation.
When you do you will speak to true CHRISTIAN IRS tax experts.
Christian Tax Services Help + UNPAID or UNFILED BACK PAYROLL TAXES * former irs, experts
by Fresh Start Tax | Mar 21, 2019 | Tax Help
We are former IRS agents who worked out of the local, district, and regional tax offices of the Internal Revenue Service. We are true affordable experts for those who have unpaid, unfiled back payroll taxes.
Whether you owe back payroll, have unfiled tax returns, may owe upcoming trust fund taxes or you need to settle the tax debt, call us today for a free initial tax consultation and I can walk you through the process and answer all the questions you have.
I have worked thousands and thousands of cases.
As a former IRS agent I can tell you that the Department of treasury actively works payroll tax cases because the reality is, its not a tax, but money that has been held in trust by a third-party that needs to be paid back to the United States government.
The United States government gives refunds to all those who filed W-2s on their 1040s even though companies and corporations did not submit their payroll taxes therefore the government takes the nonpayment of payroll taxes seriously.
Many times when businesses run short of income they draw from your payroll tax accounts to pay current bills such as electric employees wages licensing, products and anything else to keep their doors open always hoping you’ll make some money down the road to pay their back payroll taxes.
The reality is many times this does not happen.
When the IRS comes knocking on the door the first thing the IRS will want this to make sure that all back payroll taxes have been filed so if there’s unfiled tax returns the government immediately wants to have those filed ASAP. The government will then take a current financial statement to see how the company or corporation will pay the money back plus run a full compliance check to make sure that the business is current and up-to-date.
If the government finds it cannot collect that payroll taxes they will start to set up what are called trust fund penalties against corporate officers. they will treat those taxes as though you will individual tax.
As former IRS agents we could help file your back tax returns work out a settlement with the Internal Revenue Service so you can keep your business open and minimize the expect from the trust fund penalty.
As former IRS agents I have set up hundreds and hundreds of trust fund cases on corporations that went defunct or companies that required the trust fund penalty. We know the system inside and out and understand all the methodologies and all the defenses to get you successful results.
Those trust fund penalties are set up to those responsible individuals that the IRS deems had the responsibility to pay the back taxes. Discussion below regarding those deemed responsible.
There are a whole series of standards in common-law fact that the IRS checks before they set the trust fund penalty up against those responsible.
There are generally two types of taxpayers and fall in this category. Those that signed and agreed to the penalty and those who disagreed and need to file an appeal.
Both cases are work differently.
If you owe back taxes result of the trust fund penalty, IRS will require a financial statement to make a determination on how they will collect the back taxes. The tax treatment you will receive from the IRS and/or revenue officer will be as though you owe individual taxes.
Your current financial statement will reflect to IRS your collectibility.
As a result of IRS reviewing your current financial statement, you are generally going to have your case closed by Internal Revenue Service in one of three ways.
They will either place your case into:
1. a currently not collectible or hardship status,
2 IRS will ask for a monthly payment plan,
3. You may be able to settle your debt pennies on the dollar though the offer in compromise programs.
For those of you who do not agree with the trust fund penalty, you can file an 843 claim form to have your case reopened or to file an offer in compromise, doubt as to liability case.
If you do not know what to do need a free tax consultation call us today.
What is the Trust Fund Tax or the 6672 penalty.
A trust fund tax is money withheld from an employee’s wages (income tax, Social Security, and Medicare taxes) by an employer and held in trust until paid to the Treasury.
When you pay your employees, you do not pay them all the money they earned. As their employer, you have the added responsibility of withholding taxes from their paychecks.
The income tax and employees’ share of FICA (Social Security and Medicare) that you withhold from your employees’ paychecks are part of their wages you pay to the Treasury instead of to your employees.
Your employees trust that you pay the withholding to the Treasury by making Federal Tax Deposits (FTD) (PDF). That is why they are called trust fund taxes.
Through this withholding, your employees pay their contributions toward retirement benefits (Social Security and Medicare) and the income taxes reported on their tax returns.
Your employees’ trust fund taxes, along with your matching share of FICA, are paid to the Treasury through the Federal Tax Deposit System.
For additional information, refer to Employment Taxes and the Trust Fund Recovery Penalty (TFRP).
Employment tax deposits are a current expense. Congress has established large penalties for delays in turning over your employment taxes to the Treasury.
So whether you owe trust fund taxes, back payroll taxes or need to file an appeal call us today and we can walk you through the process for free initial tax consultation. When you do you will speak to true IRS tax experts.
by Fresh Start Tax | Mar 20, 2019 | Tax Help
We are an affordable local South Florida tax firm that specializes in filing back tax returns and settling with the IRS worry free.
After all,, we know the system.
As former IRS agents, managers and teaching instructors we know the system inside and out.
Let our experience work for you. We are an A+ rated company by the Better Business Bureau and have been practicing since 1982.
We are composed of AFFORDABLE Former IRS agents and managers who know all the tax systems and policies to get you in the tax system smoothly and worry free.
We have over 65 years of direct work experience in the local, district, and regional tax offices of the IRS.
We can file all your back tax returns and settle your case all at the same time.
We have filed thousands of back, past due and unfiled tax return and have gotten thousands taxpayers back into the system and worked out settlement agreements without problems.
You do not have to be worried or afraid. You are certainly not alone. Once you understand the system and how easy the process can be you can have immediate peace of mind on your back tax issues.
Unfiled, back or past due tax returns is a real problem for the IRS and it is developing programs to catch up with non filers. The Internal Revenue Service has been putting in more sophisticated filters to catch taxpayers who have multiple unfiled back tax returns.
The latest estimates reveals that over 10 million taxpayers do not file tax returns causing a huge problem for the IRS.
As a result, the IRS is starting to step up their enforcement action by running matching programs to catch up with non filers. The IRS has increased its budget for technology that helps locate non-filing taxpayers.
In fact, they have targeted this problem as one of the higher priority problems because millions of tax dollars are not being collected. IRS use computer matching and software programs to help as well.
The IRS Information Reporting System (IRP) matches W-2’s and 1099’s to the tax documents submitted. Each year IRS runs these matching programs.
If you have not filed for years it will only be a matter of time till the IRS catches up. You must file before they turn your case into a criminal investigation.
IRS uses a Voluntary Disclosure Policy.
IRS allows taxpayers to submit the missing tax returns and usually avoid criminal prosecution.
However, all unfiled tax returns must be fully accurate If not, the chance of criminal prosecution is heightened. Filing a fraudulent tax return is not something you want to do.
If you think this is a good course of action for you, be sure and do your best to voluntarily inform the IRS of your failure to file. If you hire a tax professional they will file a power of attorney with a written letter stating in the letter the anticipated date of filing. To IRS and this will serve as your attempt to voluntary file.
You also need to file a correct tax return, make full payment if you can and make the disclosure before finding out you are under criminal investigation.
IRS generally prosecutes 1700 cases a year. The average sentence is 25 months and they have a 92% conviction rate.
How many back years do I file?
This is a very tough answer to tell you without reviewing your individual case. It could vary between 3-6 years. As we get into the case we can make that call. We try to file as few years as IRS will allow.
On no asset cases you can usually get by with 3 years. However, if you want social security credits to build up, the more years you file the better off you are.
Here is how “THE PROCESS ” works of filing late, back or unfiled tax returns.
1. Try to obtain all your back 1099’s or W-2’s. Also get copies of all your bank statements for the tax years not filed. This will give you your total income for the years involved.
2. The taxpayer should to the best of their ability reconstruct what they think their tax earnings and expenses were for each year. They can do this simply by using a monthly averages for each of the years.
As an example, how much was one month of your rent or mortgage, your car expenses, your food, your insurance etc. Arrive at a monthly figure and multiple it by 12. As a general rule your rent or mortgage is usually about 28% monthly expenses.
3. If you have bank statements, what were your total deposits for the year? Match this up with what you are claiming as total income.
4. If you have absolutely no records, call the IRS and ask them for an income report record of all third parties that have reported to the IRS. The IRS keeps on their computer system a list of all third party sources that have reported 1099’s or W-2’s. The IRS will send this to you within a couple weeks of your request.
5. Ask yourself, does this return make sense? The IRS knows how much it costs to live in each area of the country. The tax return must reflect your living style and conditions over the period of time in which you are filing. Do not round numbers to zero and do not use a pencil to fill out your tax return.
6. Prepare your tax return and send it to the IRS to the at the regional office closest to your residence.
7. If you are going to owe money, still file your tax return and contact us to find the type of settlement that works best for your life style.
It is always best to let a professional tax firm handle this situation.
The professional firms know the standards and the methods used by the IRS and if you owe tax, they can probably work out a tax settlement as well. So if you have back,unfiled, or past due tax returns call us today.
What happens if you lost your W-2s or 1099’s? No Big Deal
If you lost your W-2(s) or 1099(s) call the business that you would have received them from. Ask their payroll department for copies. Typically businesses (your employer, banks, stock brokerage etc) will carry these records for 7 years.
If the business is out of business or did not keep copies you can call the IRS at 1-800-829-1040 and ask for a printout of the data for the year(s) you did not file.
Although the IRS cannot provide you actual W-2s or 1099s, you will at least have enough information for your baseline tax amount to report on your taxes. IRS keeps these income reports on record for 7 years. You will be asking IRS for income reports.
What are the different ways IRS may contact me you did not file
The IRS starts off by sending you a letter or notice in the mail at the last address they have on file for you. IRS letters or what the IRS calls CP for collection process notices may let you know that they have no record of your tax return.
If you do not respond to these letters, then IRS may follow-up with a phone call or a letter telling you that you have 30 days to get your returns filed.
If you fail to take corrective actions, stepped up process will take place. If the IRS can not get you to file through telephone call or letters you will get a or visit from a Revenue Officer.
At this point the case will be assigned to the local office to close the case. If you did not file after this IRS will file your tax return for you. This is called SFR or substitute for return.
If IRS files for you this is called Substitute for Returns or SRF
If the IRS files a Substitute For Return tax returns, they are prepared and filed pursuant to authority granted the Internal Revenue Service by IRC §6020(b) which authorizes the IRS to prepare an individual income tax return on behalf of the taxpayer.
In most cases, the Automated Substitute for Return (ASFR) system is used to evaluate the IRS Master File on the IRS CADE Computer and prepare an SFR for a wage earner or taxpayer without other unresolved taxpayer delinquent accounts. IRS will not do this unless they have repeated tried to contact you.
In order to conserve manpower and financial resources, tax cases having the following criteria will generally be handled by the ASFR system:
1. The taxpayer is not self-employed;
2. Total income is less than $100,000; Larger cases will referred to audit,
3. The income shown on the IRS Information Reporting System totals more than 75% of adjusted gross income and total positive income on the taxpayer’s last filed return;
4. The tax year is no older than six years prior to the current tax year;
5. There is no current or pending “uncollectible status” on the account or Criminal indicator on the account.
6. The taxpayer’s address has been verified. If these conditions do not exist, the matter will be sent to a Revenue Officer in the local field office closest to the taxpayers residence to review and obtain pertinent information prior to referral to the Exam Division for creation of an SFR for the taxpayer.
To File Back Tax Returns & Settle With the IRS Worry Free + Miami, Ft.Lauderdale, Boca Raton, Miramar, Pembroke Pines, Coral Springs, Parkland, Palm Beaches
by Fresh Start Tax | Mar 20, 2019 | Tax Help
Michael Sullivan Fresh Start Tax Expert, former IRS Agent + Get Back In The System
We are composed of AFFORDABLE Former IRS agents and managers who know all the tax systems and policies to get you in the tax system smoothly and worry free.
We have over 65 years of direct work experience in the local, district, and regional tax offices of the IRS.
We can file all your back tax returns and settle your case all at the same time.
We have filed thousands of back, past due and unfiled tax return and have gotten thousands taxpayers back into the system and worked out settlement agreements without problems.
You do not have to be worried or afraid. You are certainly not alone. Once you understand the system and how easy the process can be you can have immediate peace of mind on your back tax issues.
Unfiled, past due, back tax returns.
Unfiled, back or past due tax returns is a real problem for the IRS and it is developing programs to catch up with non filers.
The latest estimates reveals that over 10 million taxpayers do not file tax returns causing a huge problem for the IRS.
As a result, the IRS is starting to step up their enforcement action by running matching programs to catch up with non filers. The IRS has increased its budget for technology that helps locate non-filing taxpayers.
In fact, they have targeted this problem as one of the higher priority problems because millions of tax dollars are not being collected. IRS use computer matching and software programs to help as well.
The IRS Information Reporting System (IRP) matches W-2’s and 1099’s to the tax documents submitted. Each year IRS runs these matching programs.
If you have not filed for years it will only be a matter of time till the IRS catches up. You must file before they turn your case into a criminal investigation.
IRS uses a Voluntary Disclosure Policy.
IRS allows taxpayers to submit the missing tax returns and usually avoid criminal prosecution.
However, all unfiled tax returns must be fully accurate If not, the chance of criminal prosecution is heightened. Filing a fraudulent tax return is not something you want to do.
If you think this is a good course of action for you, be sure and do your best to voluntarily inform the IRS of your failure to file. If you hire a tax professional they will file a power of attorney with a written letter stating in the letter the anticipated date of filing. To IRS and this will serve as your attempt to voluntary file.
You also need to file a correct tax return, make full payment if you can and make the disclosure before finding out you are under criminal investigation.
IRS generally prosecutes 1700 cases a year. The average sentence is 25 months and they have a 92% conviction rate.
How many back years do I file?
This is a very tough answer to tell you without reviewing your individual case. It could vary between 3,6, or 7 years. As we get into the case we can make that call. We try to file as few years as IRS will allow.
On no asset cases you can usually get by with 3 years. However, if you want social security credits to build up, the more years you file the better off you are.
Here is how “THE PROCESS ” works of filing late, back or unfiled tax returns.
1. Try to obtain all your back 1099’s or W-2’s. Also get copies of all your bank statements for the tax years not filed. This will give you your total income for the years involved.
2. The taxpayer should to the best of their ability reconstruct what they think their tax earnings and expenses were for each year. They can do this simply by using a monthly averages for each of the years.
As an example, how much was one month of your rent or mortgage, your car expenses, your food, your insurance etc. Arrive at a monthly figure and multiple it by 12. As a general rule your rent or mortgage is usually about 28% monthly expenses.
3. If you have bank statements, what were your total deposits for the year? Match this up with what you are claiming as total income.
4. If you have absolutely no records, call the IRS and ask them for an income report record of all third parties that have reported to the IRS. The IRS keeps on their computer system a list of all third party sources that have reported 1099’s or W-2’s. The IRS will send this to you within a couple weeks of your request.
5. Ask yourself, does this return make sense? The IRS knows how much it costs to live in each area of the country. The tax return must reflect your living style and conditions over the period of time in which you are filing. Do not round numbers to zero and do not use a pencil to fill out your tax return.
6. Prepare your tax return and send it to the IRS to the at the regional office closest to your residence.
7. If you are going to owe money, still file your tax return and contact us to find the type of settlement that works best for your life style.
It is always best to let a professional tax firm handle this situation.
The professional firms know the standards and the methods used by the IRS and if you owe tax, they can probably work out a tax settlement as well. So if you have back, unfiled, or past due tax returns call us today.
What happens if you lost your W-2s or 1099’s?
If you lost your W-2(s) or 1099(s) call the business that you would have received them from. Ask their payroll department for copies. Typically businesses (your employer, banks, stock brokerage etc) will carry these records for 7 years.
If the business is out of business or did not keep copies you can call the IRS at 1-800-829-1040 and ask for a printout of the data for the year(s) you did not file.
Although the IRS cannot provide you actual W-2s or 1099s, you will at least have enough information for your baseline tax amount to report on your taxes. IRS keeps these income reports on record for 7 years. You will be asking IRS for income reports.
What are the different ways IRS may contact me you did not file
The IRS starts off by sending you a letter or notice in the mail at the last address they have on file for you. IRS letters or what the IRS calls CP for collection process notices may let you know that they have no record of your tax return.
If you do not respond to these letters, then IRS may follow-up with a phone call or a letter telling you that you have 30 days to get your returns filed.
If you fail to take corrective actions, stepped up process will take place. If the IRS can not get you to file through telephone call or letters you will get a or visit from a Revenue Officer.
At this point the case will be assigned to the local office to close the case. If you did not file after this IRS will file your tax return for you. This is called SFR or substitute for return.
If IRS files for you this is called Substitute for Returns or SRF
If the IRS files a Substitute For Return tax returns, they are prepared and filed pursuant to authority granted the Internal Revenue Service by IRC §6020(b) which authorizes the IRS to prepare an individual income tax return on behalf of the taxpayer.
In most cases, the Automated Substitute for Return (ASFR) system is used to evaluate the IRS Master File on the IRS CADE Computer and prepare an SFR for a wage earner or taxpayer without other unresolved taxpayer delinquent accounts. IRS will not do this unless they have repeated tried to contact you.
In order to conserve manpower and financial resources, tax cases having the following criteria will generally be handled by the ASFR system:
1. The taxpayer is not self-employed;
2. Total income is less than $100,000; Larger cases will referred to audit,
3. The income shown on the IRS Information Reporting System totals more than 75% of adjusted gross income and total positive income on the taxpayer’s last filed return;
4. The tax year is no older than six years prior to the current tax year;
5. There is no current or pending “uncollectible status” on the account or Criminal indicator on the account.
6. The taxpayer’s address has been verified. If these conditions do not exist, the matter will be sent to a Revenue Officer in the local field office closest to the taxpayers residence to review and obtain pertinent information prior to referral to the Exam Division for creation of an SFR for the taxpayer.
The Revenue Officer has the option to do the SRF also.
When I worked for the IRS I filed SFR’s for the taxpayers.
