Tax Help | Fresh Start Tax

Resolve 941 Payroll Tax Issue NOW + Former IRS Agents

by Fresh Start Tax | Jul 8, 2016 | Tax Help

Affordable 941 Payroll Tax Experts = We have over 95 years of working directly for the Internal Revenue Service.

A plus Rated. End your back payroll tax issue problem today.

I am a former IRS Agent and teaching instructor of the Offer Program when formerly employed at the IRS.

We know all the systems, settlement formulas and all the methodology to get you affordable IRS tax debt relief including trust fund debt problem and 941 payroll tax issues.

Call us today to get a free review AND ASSESSMENT OF YOUR CASE.

Hear the truth from Former IRS Agents who have worked thousands of cases.

Settlements can be in the form of hardships, payment plans and excepted settlements.

Being a former IRS agent and teaching instructor you should understand that the Internal Revenue Service is tougher on payroll taxes than any other taxes.

The reason for this is very simple, this tax is money held in trust in not an actual tax.

As a former IRS agent I can tell you that on a quarterly basis, federal tax deposit alerts were sent to the field in our area into which we work.

Because the Internal Revenue Service pays out any W-2s submitted by employee you must expect the IRS to be tough on back payroll taxes.

It is one of few taxes that the Internal Revenue Service not only go after the company it can in addition can go after the responsible persons or individuals.

After the IRS creates individual tax assessment for those responsible it often time results in the filing of federal tax liens, bank and wage levy garnishments.

This is a tax that you should not fool around with because it is number one on the IRS to hit list. The Internal Revenue Service will individually engage those responsible under section 6672 of the Internal Revenue Code

Let Former IRS agents and managers get you immediate tax relief via a payroll tax settlement.

Offer in Compromise + Make sure you are eligible + Check with us first.

Before IRS will 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.

Use the Offer in Compromise Pre-Qualifier to confirm your eligibility and prepare a preliminary proposal.
Submit your offer

Your completed offer package will include:

• Form 433-A (OIC) (individuals) or 433-B (OIC) (businesses) and all required documentation as specified on the forms;

• Form 656(s) – individual and business tax debt (Corporation/ LLC/ Partnership) must be submitted on separate Form 656;

• $186 application fee (non-refundable); and

• Initial payment (non-refundable) for each Form 656.

Select a payment option OIC

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. See your application package fo

We should be able to make sure we can reach a reasonable settlement on your payroll tax liability and you can continue to operate your business without fear and worry from the Internal Revenue Service.

With over 60 years of direct working experience at the Internal Revenue Service we know every possible tax solution that can get you immediate and permanent tax relief for a payroll tax settlement.

IRS does not want to seize your business for back taxes due on payroll taxes, however 941 payroll taxes are a big concern for the IRS.

The Process of receiving a Payroll Tax Settlement

The Internal Revenue Service will want to fully review your company or corporation before you can obtain in IRS payroll tax settlement. You will need to provide IRS with the current financial statement along with proof that all payroll tax deposits and 941 tax forms have been filed.

Many times IRS will want a personal or individual financial statement for more responsible persons. For most company’s of the IRS payroll tax settlement may come in three forms.

Review your current financial statement Internal Revenue Service may determine that you are a hardship candidate, monthly payment agreement candidate or an offer in compromise candidate and IRS payroll settlement.

Why have Fresh Start Tax contact the IRS:

You never have to talk with the Internal Revenue Service on these tax matters;
Fresh Start Tax knows what the IRS is looking for;
Fresh Start Tax knows the exact packaging required;
Fresh Start Tax knows the next steps the IRS will take;
You know your case will be handled and resolved as fast as possible.

Other Factors To Consider

IRS has the right to sell your complete inventory at public auction;
IRS can seize all your accounts receivables;
IRS can hold you personally responsible for this tax;
IRS has the right to lock the doors of your business.

Steps to take to work out an affordable payment plan with the Internal Revenue Service:

Immediately stay current on all payroll tax deposits to show the IRS good faith;
Be prepared to give the IRS a current financial statement;
Make sure your personal tax liabilities are filed and paid;
Have all documentation on the financial statement prepared for the IRS.

If you do not pay your Payroll Taxes IRS can collect them from you individually
To encourage prompt payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes, Congress passed a law that provides for the TFRP.( trust fund recovery penalty )

These payroll taxes are called trust fund taxes because you actually hold the employee’s money in trust until you make a federal tax deposit in that amount.

The TFRP may apply to you if these unpaid trust fund taxes cannot be immediately collected from the business.

The business does not have to have stopped operating in order for the TFRP to be assessed

Who Can Be Responsible for the TFRP

The TFRP may be assessed against any person who:

Is responsible for collecting or paying withheld income and employment taxes, or for paying collected excise taxes, and

Willfully fails to collect or pay them.

A responsible person is a person or group of people who has the duty to perform and the power to direct the collecting, accounting, and paying of trust fund taxes. This person may be:

An officer or an employee of a corporation,

A member or employee of a partnership,

A corporate director or shareholder,

A member of a board of trustees of a nonprofit organization,

Another person with authority and control over funds to direct their disbursement,

Another corporation or third-party payer,

Payroll Service Providers (PSP) ore responsible parties within a PSP

Professional Employer Organizations (PEO) or responsible parties within a PEO, or

Responsible parties within the common law employer (client of PSP/PEO).

For wilfulness to exist, the responsible person:

Must have been, or should have been, aware of the outstanding taxes and either intentionally disregarded the law or was plainly indifferent to its requirements (no evil intent or bad motive is required).

Using available funds to pay other creditors when the business is unable to pay the employment taxes is an indication of willfulness. You will be asked to complete an interview in order to determine the full scope of your duties and responsibilities.

Responsibility is based on whether an individual exercised independent judgment with respect to the financial affairs of the business.

An employee is not a responsible person if the employee’s function was solely to pay the bills as directed by a superior, rather than to determine which creditors would or would not be paid.

Figuring the Trust Fund Amount

The amount of the penalty is equal to the unpaid balance of the trust fund tax. The penalty is computed based on:

The unpaid income taxes withheld, plus

The employee’s portion of the withheld FICA taxes. For collected taxes, the penalty is based on the unpaid amount of collected excise taxes.

Assessing the TFRP. If the IRS determines that you are a responsible person, we will provide you a letter stating that we plan to assess the TFRP against you. You have 60 days (75 days if this letter is addressed to you outside the United States) from the date of this letter to appeal our proposal.

The letter will explain your appeal rights. Refer to Publication 5, Your Appeal Rights and How to Prepare a Protest if You Don’t Agree (PDF), for a clear outline of the appeals process. If you do not respond to our letter, we will assess the penalty against you and send you a Notice and Demand for Payment.

Once we assert the penalty, the IRS can take collection action against your personal assets. For instance, we can file a federal tax lien or take levy or seizure action.

Resolve 941 Payroll Tax Issue NOW + Former IRS Agents

IRS Took Money My Refund + IRS Tax Help On Back Taxes

by Fresh Start Tax | Jul 8, 2016 | Tax Help

We are affordable professional tax firm that can fix your IRS problems on back taxes. Since 1982, A+ rated by the BBB.

If you owe back taxes the IRS computer system put a freeze code on your social security number, it is a TC130 code.

If that indicator is on your Social Security money IRS will take any refund and apply it toward your back taxes. Until you’re back taxes are paid IRS will continue to take your refund year after year. One way to help yourself is to adjust your W-4 so you do not have a refund coming back.

The Internal Revenue Service takes your Social Security money because you did not take care of your back tax problem.

If you have not responded to final notice from the Internal Revenue Service they have a right to your bank and wages also.

At some point the IRS will step up enforcement and tried to seize your bank account and/or your wages. You must respond to Internal Revenue Service because you don’t know when the case is going to generate a tax levy or a bank wage garnishment levy.

If your bank has received a notice of levy you will have 21 days to contact IRS and obtain a levy release.

The money in your account is frozen for a 21 day period of time.

As a general rule, we can get your levy released and get your money back in your pocket.

If IRS send you a wage garnishment notice the majority of your next paycheck will go to the IRS. Some exemptions do apply.

It is important to know that IRS may require you to file back tax returns that you have not filed.

Settlement on Back Taxes

As a general rule taxpayers’s case will be settled at the same time with either a payment agreement or a hardship application.

We are composed of CPAs and former IRS agents who have over 65 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the Internal Revenue Service.

There is a very specific system used to get an IRS tax levy released or unfrozen whether it be a bank levy or wage garnishment levy. Being former IRS agents we know the system.

Not only were we former IRS agents and teaching instructors we also taught new IRS agents or jobs. When you have received an IRS tax levy it only makes sense to have former IRS agents provide you tax levy defense and case settlements all at the same time.

We understand all the systems, formulas, and all the protocols to get an immediate relief of a IRS bank, wage levy garnishments on all frozen accounts.

We can stop your IRS tax bank or wage levy right now and settle your case at the same time. Get your money BACK TODAY!!!!

Within 24 hours of receiving your current documented financial statement we can get an IRS bank levy or wage garnishment levy released and settle your case all at the same time.

IRS will release the tax levy, close and settle your case generally one of three ways.

After a review of your current financial statement and documentation (433f ) IRS will place you either into :

1.currently not collectible status,

2. ask you for a monthly payment agreement or

3. you could submit an offer in compromise if you are a qualified and suitable candidate.

IRS puts over 40% of those who owe back taxes into a current hardship and accepts approximately 6.5 million installment agreements each and every year.

We will review with you your options to find out which is the best fit based on your current financial condition. Remember, your documented financial statement holds the key.

What is a IRS Tax Levy?

A levy is a legal seizure of your property to satisfy a tax debt.

Levies are different from liens.

A lien is a legal claim against property to secure payment of the tax debt, while a levy actually takes the property to satisfy the tax debt.

Where does Internal Revenue Service (IRS) authority to levy originate?

The Internal Revenue Code (IRC) authorizes levies to collect delinquent tax. See IRC 6331. Any property or right to property that belongs to the taxpayer or on which there is a Federal tax lien can be levied, unless the IRC exempts the property from levy.

What actions must the Internal Revenue Service take before a IRS tax levy can be issued?

The IRS will usually levy only after these three requirements are met:

1• The IRS assessed the tax and sent you a Notice and Demand for Payment (a tax bill);
2• You neglected or refused to pay the tax; and
3• The IRS sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy.

The IRS may give you this notice in person, leave it at your home or your usual place of business, or send it to your last known address by certified or registered mail, return receipt requested.

Please note: if the IRS levies your state tax refund, you may receive a Notice of Levy on Your State Tax Refund, Notice of Your Right to Hearing after the levy.

When will the IRS issue IRS tax bank levy garnishment?

If you do not pay your taxes (or make arrangements to settle your debt), and the IRS determines that a levy is the next appropriate action, the IRS may levy any property or right to property you own or have an interest in.

For instance, the IRS could levy property that is yours, but is held by someone else (such as your wages, retirement accounts, dividends, bank accounts, licenses, rental income, accounts receivables, the cash loan value of your life insurance, or commissions).

The filing of Back Tax Returns

If you need to file any tax returns we can prepare your return with or without records. Being Former IRS agents we know the system.

Call us today for a free initial tax consultation and learn the truth about getting your money back immediately.

IRS Took Money My Refund + IRS Tax Help On Back Taxes

IRS Facts and Figures for The Collection Program + 2016

by Fresh Start Tax | Jul 8, 2016 | Tax Help

Facts and Figures for the IRS Collection Program from TIGTA

TDA collections

Collections early in the life of a debt are critical because the probability of collecting funds diminishes over time. There is a widely accepted principle in the collection industry referred to as the collectibility curve, which measures the probability of collecting funds over time.

In the collection industry, the probability of settling unpaid accounts falls dramatically over time.

Specifically, after six months, collectibility falls to 52 percent, and after 36 months collectibility nears zero. The majority of IRS collections were made within the first 25 weeks (six months).

IRS Accounts Receivable

The amount of gross accounts receivable increased 3 percent (to $412 billion) in FY 2014 and is up 15 percent since FY 2010.

The Collection queue

The number of taxpayers with TDAs in the queue decreased in FY 2014, with approximately 840,000 taxpayers in the queue.

However, the dollar value of the taxes owed by taxpayers in the queue increased from $49.9 billion at the end of FY 2013 to $57.7 billion at the end of FY 2014. This is an increase of nearly 16 percent and is 25 percent more than the

Although many of the cases in the queue may be assigned to be worked, a significant number of taxpayers may be sent only an annual reminder notice in attempt to resolve the delinquency.38

The number of TDI tax periods shelved or surveyed from the queue increased for the fourth straight year, from 597,000 in FY 2013 to 602,471 in FY 2014. The number of TDA tax periods shelved and surveyed decreased 27 percent, from 1.2 million in FY 2013 to 864,979 in FY 2014.

The $7.8 billion in delinquencies that were shelved or surveyed during FY 2014 was 28 percent less than the dollar value shelved or surveyed during FY 2013, which was $10.8 billion.

There is no specific reason for the declines in shelved cases.

Shelved inventory flows are affected by routing decisions, resources, and taxpayer behavior. Changes in these factors affect the number of cases shelved, but with significant lagged effects. According to the IRS, the decline in FY 2013 was an anomaly that did not continue in FY 2014.

Also, numerous changes have occurred since FY 2011 that are affecting the number of shelved cases. For example, in FY 2011, the dollar threshold for ACS cases was lowered to $100,000 (and then later increased to $250,000). This resulted in a significant number of cases being transferred to the queue from the ACS in FY 2011. This is a contributing factor for the increase in shelved cases in FY 2013.

The use of Enforcement, that is, liens, levies, and seizures

The IRS’s use of liens continued its downward trend in FY 2014.

The overall use of liens decreased 11 percent in FY 2014 compared to the use of liens in FY 2013.

Liens issued by the ACS (199,000) and Field Collection (332,000) decreased 3 percent and 16 percent, respectively, in FY 2014. This represents the fewest number of NFTLs filed since FY 2005.

Trends in Compliance Activities Through Fiscal Year 2014

Recent changes in lien determination thresholds are the most likely cause for the decrease in this enforcement action.

Field Collection increased the threshold for lien filing determinations from $5,000 to $10,000, and the ACS increased its lien filing determination threshold to $25,000. TIGTA recently reported that while the threshold increases were made to help individuals and small businesses meet their tax obligations without adding unnecessary burden, risk remains in potentially leaving taxpayer assets unprotected from other third-party creditors.40

The IRS’s use of levies increased 7.6 percent from FY 2013, from 1.85 million to 1.99 million. The ACS increased its use of levies in FY 2014 by 17 percent from FY 2013. Field Collection decreased its use of levies by 10 percent in FY 2014, which is most likely the result of working fewer cases.

The IRS continues to limit its use of seizures.

During FY 2014, the number of seizures decreased by 21 percent from FY 2013 (to 432).

This is the fewest number of seizures since FY 2005, when there were 512 seizures.

The number of seizures still remains far below the number prior to implementation of the IRS Restructuring and Reform Act of 1998.

The use of payment options

When taxpayers cannot fully pay their tax obligations on time, the IRS offers alternate payment arrangements, such as installment agreements and offers in compromise.

While taxpayers must meet certain criteria to participate in these options, the IRS recently expanded the criteria as part of its Fresh Start Initiatives to allow more taxpayers to participate.

These Fresh Start Initiatives, implemented beginning in February 2011, were meant to help struggling taxpayers get a fresh start with their tax liabilities by providing more payment options to taxpayers.

The number of new offer in compromise receipts submitted by taxpayers decreased 6,282 from 74,217 in FY 2013 to 67,935 in FY 2014, a decrease of 8 percent.

The number of offers in compromise accepted decreased for the first time in the past five years. Accepted offers decreased 13 percent, from 31,000 in FY 2013 to 27,000 in FY 2014. However, accepted offers in FY 2014 were still up more than 90 percent since FY 2010.

The dollar value of accepted offers increased more than 38 percent in the same time frame, although they decreased 8 percent between FY 2013 ($195 million) and FY 2014 ($179 million).42

The total number of installment agreements increased for the first time since FY 2011, up 1 percent from the previous three million taxpayers entering installment agreements during FY 2013.

In FY 2014, the dollar value of liabilities associated with taxpayers entering into installment agreements decreased for the second year in a row to $23.7 billion, a 3.4 percent

Trends in Compliance Activities Through Fiscal Year 2014

In addition, the number of taxpayers establishing direct debit installment agreements increased more than 16 percent (to 507,682) in FY 2014, and the dollar value of direct debit installment agreements increased by more than 18 percent.

Collections made through installment agreements increased in each of the past five years.

During FY 2014, more than $11.3 billion was collected from installment agreements, which is 33 percent more than the $8.5 billion collected in FY 2010 and nearly 2 percent more than the $11.1 billion collected in FY 2013. Of this amount, $2.8 billion was collected from direct debit installment agreements, which is 194 percent more than the $948 million collected during
FY 2010.

Michael D. Sullivan
Fresh Start Tax LLC

Can the IRS take Money From My Bank Account + Help NOW

by Fresh Start Tax | Jul 8, 2016 | Tax Help

We are affordable professional tax firm that can get your monies back immediately. Since 1982, A+ rated by the BBB.

If the IRS took your the money out of your bank account call us today we can get your money back and settle your case at the same time.

The IRS has the right to take money out of your bank account. Read below and find out the provisions in which are necessary for IRS to seize money from your accounts.

If you have not responded to final notice from the Internal Revenue Service they have a right to your bank monies.