by Fresh Start Tax | Jun 3, 2016 | Tax Help
We are former IRS agents and managers who specialize in all IRS problems with the specialty in IRS Tax Audits, the Affordable Professional Firm, Since 1982.
Don’t be freaked out because you have an IRS audit letter.
We have handled hundreds upon hundreds of IRS on successfully.
Let us review the documents you have and will probably give you a very accurate assessment about your IRS audit and solutions to bring this to a happy ending.
If you have questions call us today for a free initial tax consultation.
Being former IRS agents we understand the system in the processes of the IRS.
Does the IRS ever contact a taxpayer or the tax preparer via e-mail to initiate an audit?
The IRS does not contact an individual via e-mail for an initial appointment. Contact related to being selected for an audit will be made via telephone or mail only, due to disclosure requirements.
Does filing an amended return affect the return selection process?
Filing an amended return does not affect the selection process of the original return. However, amended returns also go through a screening process and the amended return may be selected for audit.
Why was my return selected for audit?
When returns are filed, they are compared against “norms” for similar returns. The “norms” are developed from audits of a statistically valid random sample of returns.
These returns are selected as part of the National Research Program which the IRS conducts to update return selection information.
The return is next reviewed by an experienced auditor. At this point, the return may be accepted as filed, or if based on the auditor’s experience questionable items are noted, the auditor will identify the items noted and the return is forwarded for assignment to an examining group.
Upon assignment to a group, the return is reviewed by the manager.
Items considered in assigning a case are: factors particular to the area such as issues pertaining to construction, farming, timber industry, etc. that have specific factors and rules that apply.
Based on the review, the manager can accept the return or assign the return to an auditor. The assigned auditor again reviews the return for questionable items and either accepts it as filed or contacts the taxpayer to schedule an appointment.
Where will the IRS audit be held?
It depends on the type of audit being conducted.
1.Audits by Mail/Correspondence Audit: Some audits are conducted entirely by mail. If the audit is conducted by mail, you will receive a letter from the IRS asking for additional information about certain items shown on the tax return such as income, expenses, and itemized deductions.
2.In-Person Audits are audits conducted either at a local IRS office or at your business location.
Can you request the audit be conducted at the IRS office instead of at your place of business?
If the audit has been scheduled to be conducted at your location, it will generally be conducted where the books and records are located.
Requests to transfer the audit to another location, including an IRS office, will be considered but may not be granted. Treasury Regulation 301.7605-1(e), Time and place of audit, discusses the items considered when a request for a change in location is made.
Can the audit be transferred to another IRS office?
You can request a transfer of an audit if you have moved.
Several factors will be considered such as your current location, the location of the business and where the books and records are maintained.
If the audit is by correspondence, you can request a face-to-face audit because the books and records may be too voluminous to mail.
How long should the records related to a business or other long-term asset be kept?
In the case of an asset, records related to the asset should generally be kept for as long as you have the asset plus three years.
If the asset was exchanged, the basis for the new asset may include the exchanged asset so the records for both assets will need to be retained until the new asset is disposed plus three years from the file date of the tax return for the year of disposition.
How long should payroll records be kept?
In general, payroll records should be kept for four years with a review of the file to see if any items relating to current employees should be retained with current records.
After an auditor completes the audit, will the case be reviewed to ensure the audit results are correct?
All cases may be reviewed by the auditor’s manager either during the audit or upon completion. If errors are noted by the manager, the auditor will contact you to advise you about the proposed correction and what impact this may have on the amount of tax due.
It’s time for my appointment and I’m not ready. What do I do?
If you do not have all the information requested, contact your auditor at the number reflected in the notification letter to discuss what information is currently available. It may be possible to begin the audit with the information available rather than postpone the appointment.
The quicker the audit begins, the quicker it can be resolved. In addition, if the initial appointment is scheduled beyond 45 days from the initial action, managerial approval is required.
How far back can the IRS go to audit my return?
Generally, the IRS can include returns filed within the last three years in an audit. Additional years can be added if a substantial error is identified.
Generally, if a substantial error is identified, the IRS will not go back more than the last six years.
The IRS tries to audit tax returns as soon as possible after they are filed. Accordingly most audits will be of returns filed within the last two years.
If an audit is not resolved, you may be asked to extend the statute of limitations for assessment tax. The statute of limitations limits the time allowed to assess additional tax.
The statute of limitations is generally three years after a return is due or was filed, whichever is later.
There is also a statute of limitations for making refunds.
Extending the statute will allow you additional time to provide further documentation to support your position, request an appeal if you do not agree with the audit results, or to claim a tax refund or credit.
It also allows the IRS time to complete the audit and provides time to process the audit results.
You do not have to agree to extend the statute of limitations date.
However, if you do not agree, the auditor will be forced to make a determination based upon the information provided.
by Fresh Start Tax | Jun 3, 2016 | Tax Help
If you have received any IRS tax bill notice contact us today for free initial tax consultation. Since 1982. True Affordable, IRS Expert Tax Help.
We are true affordable IRS tax experts with over 65 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of IRS. Former IRS Instructors, Managers
We understand all the methodologies in the system and can get you immediate and permanent relief from the Internal Revenue Service billing machine.
IRS Tax Bills and Notices
IRS sends out millions and millions of IRS tax bills and notices.
Over 16 million taxpayers do not pay their annual taxes and the chief collection tool of the Internal Revenue Service to follow-up for those who owe back taxes are through series of five notices sent by Internal Revenue Service.
They are sent on 5 week billing cycles.
You have a balance due (money you owe the IRS) on one of your tax accounts.
It is important that you check the IRS billing statements to make sure they are accurate and correct.
You must also make sure you answer all IRS correspondence because IRS does not allow these billing notices to slip through the cracks.
IRS always follows up!
Every five weeks you will continue to receive an IRS tax bill notice in the language gets harsher and harsher.
At some point in time you will receive a final notice and demand and if its is not is answered, IRS will send out as a general rule and IRS bank or wage garnishment levy and sometimes they send out an IRS federal tax lien.
IRS sends out 1.5 million bank and wage garnishment levies a year.
What to Do Next
Step One, is to make sure the IRS is correct in their billing information.
Step Two, is to contact the us or the Internal Revenue Service to take care of this tax debt obligation.
In cases where you cannot pay the IRS, IRS have options to place taxpayers into:
1. a currently not collectible status,
2. payment agreements or,
3 . may file an offer in compromise to settle their tax debt for pennies on the dollar.
Contact us today for a free initial tax consultation to learn about any IRS Notice or Tax Bill.
Our 65 years of professional IRS tax experience are well worth your time. Since 1982, A+ rated by the Better Business Bureau. We are true IRS tax experts and specialty in the IRS collection on the divisions.
Stop IRS Tax Bills & IRS Notices + Former IRS + STOP IRS NOW + Settle Tax Debt NOW
by Fresh Start Tax | Jun 3, 2016 | Tax Help
If you have received any IRS tax notice contact us today for free initial tax consultation. Since 1982. Affordable, IRS Expert Tax Help.
We are true affordable IRS tax experts with over 65 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of IRS.
We understand all the methodologies in the system and can get you immediate and permanent relief from the Internal Revenue Service billing machine.
Understanding your CP501 Notice
You have a balance due (money you owe the IRS) on one of your tax accounts.
It is important that you check the IRS billing statements to make sure they are accurate and correct.
You must also make sure you answer all IRS correspondence because IRS does not allow these billing notices to slip through the cracks.
Every five weeks you will continue to receive an IRS tax bill notice in the language gets harsher and harsher.
At some point in time you will receive a final notice and demand and a its is not is answered, IRS will send out as a general rule and IRS bank or wage garnishment levy and sometimes they send out an IRS federal tax lien.
Step One, is to make sure the IRS is correct in their billing information.
Step Two, is to contact the us or the Internal Revenue Service to take care of this tax debt obligation.
In cases where you cannot pay the IRS, IRS have options to place taxpayers into a currently not collectible status, payment agreements or may file an offer in compromise to settle their tax debt for pennies on the dollar.
Contact us today for a free initial tax consultation.
Our 65 years of professional IRS tax experience are well worth your time.
Since 1982, A+ rated by the Better Business Bureau. We are true IRS tax experts and specialty in the IRS collection on the divisions.
Received IRS Tax Notice CP 501 + Stop IRS Billing Machine Now = Former IRS
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by Fresh Start Tax | Jun 3, 2016 | Tax Help
IRS can just levy before Notice. IRS MUST GIVE YOU NOTICE. Don’t Be Bullied By the IRS.
IRS must follow legal procedure before they have the right to levy.
We offer affordable tax help, free tax assessments of your case. Former IRS Agents, Since 1982. Stop Tax Levies NOW.
We have over 65 years of IRS experience in the local, district and regional tax office of the IRS. We are true Tax Experts.
We can get your levy released and settle your case at one time.
Many times the IRS does not follow the rules and may send out bank levies and wage garnishment notices without complying to the rules.
If this is happened to you call us today for a free initial tax consultation. the IRS must comply with the internal revenue manual and your tax levy may have been sent to you in error.
IMPORTANT INFO :
The Service must provide a taxpayer with a 30-day notice of intent to levy, both bank abd wage garnishments.
You have rights : IRC § 6331(d)(2).
The notice must be given in person, left at the taxpayer’s dwelling or usual place of business, or sent by certified or registered mail to the taxpayer’s last known address.
Only a single notice is required to be given with respect to a particular liability, regardless of the number of levies made to satisfy the liability.
This notice, either L 1058 or LT 11, is usually combined in one notice with the Collection Due Process (CDP) notice required by IRC § 6330. Area Offices use L 1058, and the Automated Collection System (ACS) uses LT 11.
A levy made before the expiration of the 30-day period after notice of intent to levy is invalid absent a jeopardy determination or waiver by the taxpayer of the waiting period and right to a hearing. See IRM 5.11.1.2.2.10, Waiver of Notice of Intent to Levy/Notice of Right to a Hearing.
What IRS Must Do You Before a tax levy!
1. The IRS Code imposes a number of conditions that must be met before the IRS may levy.
In addition, there are certain restrictions that limit the timing of a levy.
These include:
A. the investigation of the status of the property;
B. notice and demand;
C. notice of intent to levy;
D. collection due process (CDP) rights; and
Notice and Demand Must Be Made, its the law. Don’t bullied!
1. The IRS MUST give the taxpayer a notice stating the amount of the tax liability and demanding payment of it as soon as practicable, but within 60 days after assessment of the tax. IRC § 6303(a).
2. Notice and demand of the assessed tax is necessary prior to levy under IRC § 6331(a), and is also a prerequisite to the creation of the federal tax lien under IRC § 6321.
However, pursuant to Treas. Reg. § 301.6303-1(a), the failure to give notice within 60 days does not invalidate the notice. Therefore, a late notice and demand given more than 60 days after assessment is a valid notice and demand for purposes of levy under IRC § 6331(a) and the creation of the federal tax lien under IRC § 6321.
3. An immediate payment of the tax is normally not demanded unless delay would jeopardize the collection.
4. Notice and demand need not personally be served upon the taxpayer to validate such notice.
NOTICE AND DEMAND RULES
The notice and demand must be left at the dwelling or usual place of business of the taxpayer or mailed to his/her last known address.
If doubt exists as to the dwelling, place of business or last known address, the notice should be delivered or mailed to all of the available addresses.
5. Payment of only a portion of the tax after notice and demand represents neglect or refusal to pay.
A levy made before the expiration of the 10-day period after notice and demand, as well as a levy made before notice and demand, is invalid. L.O.C. Indus. Inc. v. United States, 423 F. Supp. 265 (M.D. Tenn. 1976).
A levy for a tax liability for which notice and demand was not made is invalid.
Notification of a proposed assessment does not eliminate the need for notice and demand for payment of the tax once the assessment is made.
Call us today for initial tax consultation. Since 1982. We are true tax experts that can settle your case as well.
Did IRS Send You a Final Notice Before Levy + Stop a Tax Levy, Wage Garnishment Now + Former IRS
by Fresh Start Tax | Jun 3, 2016 | Tax Help
IRS must follow legal procedure before they have the right to levy. We offer affordable tax help, free tax assessments of your case. Former IRS Agents, Since 1982. Stop Tax Levies.
We have over 65 years of IRS experience in the local, district and regional tax office of the IRS. We are true Tax Experts.
We
can get your levy released and settle your case at one time.
Many times the IRS does not follow the rules and may send out bank levies and wage garnishment notices without complying to the rules.
If this is happened to you call us today for a free initial tax consultation. the IRS must comply with the internal revenue manual and your tax levy may have been sent to you in error.
IMPORTANT:
The Service must provide a taxpayer with a 30-day notice of intent to levy, both bank abd wage garnishments.
You have rights : IRC § 6331(d)(2).
The notice must be given in person, left at the taxpayer’s dwelling or usual place of business, or sent by certified or registered mail to the taxpayer’s last known address.
Only a single notice is required to be given with respect to a particular liability, regardless of the number of levies made to satisfy the liability.
This notice, either L 1058 or LT 11, is usually combined in one notice with the Collection Due Process (CDP) notice required by IRC § 6330. Area Offices use L 1058, and the Automated Collection System (ACS) uses LT 11.
. A levy made before the expiration of the 30-day period after notice of intent to levy is invalid absent a jeopardy determination or waiver by the taxpayer of the waiting period and right to a hearing. See IRM 5.11.1.2.2.10, Waiver of Notice of Intent to Levy/Notice of Right to a Hearing.
What IRS Must Do You Before Taking Your Money
1. The IRS Code imposes a number of conditions that must be met before the IRS may levy.
In addition, there are certain restrictions that limit the timing of a levy.
These include:
A. the investigation of the status of the property;
B. notice and demand;
C. notice of intent to levy;
D. collection due process (CDP) rights; and
Notice and Demand Must Be Made, it’s the law. Don’t bullied!
1. The IRS MUST give the taxpayer a notice stating the amount of the tax liability and demanding payment of it as soon as practicable, but within 60 days after assessment of the tax. IRC § 6303(a).
2. Notice and demand of the assessed tax is necessary prior to levy under IRC § 6331(a), and is also a prerequisite to the creation of the federal tax lien under IRC § 6321.
However, pursuant to Treas. Reg. § 301.6303-1(a), the failure to give notice within 60 days does not invalidate the notice. Therefore, a late notice and demand given more than 60 days after assessment is a valid notice and demand for purposes of levy under IRC § 6331(a) and the creation of the federal tax lien under IRC § 6321.
3. An immediate payment of the tax is normally not demanded unless delay would jeopardize the collection.
4. Notice and demand need not personally be served upon the taxpayer to validate such notice.
NOTICE AND DEMAND Regs
The notice and demand must be left at the dwelling or usual place of business of the taxpayer or mailed to his/her last known address.
If doubt exists as to the dwelling, place of business or last known address, the notice should be delivered or mailed to all of the available addresses.
5. Payment of only a portion of the tax after notice and demand represents neglect or refusal to pay.
A levy made before the expiration of the 10-day period after notice and demand, as well as a levy made before notice and demand, is invalid. L.O.C. Indus. Inc. v. United States, 423 F. Supp. 265 (M.D. Tenn. 1976).
A levy for a tax liability for which notice and demand was not made is invalid.
Notification of a proposed assessment does not eliminate the need for notice and demand for payment of the tax once the assessment is made.
Call us today for initial tax consultation. Since 1982.
We are true tax experts that can settle your case as well.
STOP a Tax Levy + Bank & Wage Garnishments + Did You Get Proper Notice?
by Fresh Start Tax | Jun 3, 2016 | Tax Help
IRS must follow legal procedure before they have the right to levy. We offer affordable tax help, free tax assessments of your case. Former IRS Agents, Since 1982.
Many times the IRS does not follow the rules and may send out bank levies and wage garnishment notices without complying to the rules.
If this is happened to you call us today for a free initial tax consultation. the IRS must comply with the internal revenue manual and your tax levy may have been sent to you in error.
IMPORTANT:
The Service must provide a taxpayer with a 30-day notice of intent to levy, both bank abd wage garnishments.
You have rights : IRC § 6331(d)(2).
The notice must be given in person, left at the taxpayer’s dwelling or usual place of business, or sent by certified or registered mail to the taxpayer’s last known address.
Only a single notice is required to be given with respect to a particular liability, regardless of the number of levies made to satisfy the liability.
This notice, either L 1058 or LT 11, is usually combined in one notice with the Collection Due Process (CDP) notice required by IRC § 6330. Area Offices use L 1058, and the Automated Collection System (ACS) uses LT 11.
. A levy made before the expiration of the 30-day period after notice of intent to levy is invalid absent a jeopardy determination or waiver by the taxpayer of the waiting period and right to a hearing. See IRM 5.11.1.2.2.10, Waiver of Notice of Intent to Levy/Notice of Right to a Hearing.
What IRS Must Do You
1. The IRS Code imposes a number of conditions that must be met before the IRS may levy.
In addition, there are certain restrictions that limit the timing of a levy.
These include:
A. the investigation of the status of the property;
B. notice and demand;
C. notice of intent to levy;
D. collection due process (CDP) rights; and
Notice and Demand Must Be Made, its the law.
1. The IRS MUST give the taxpayer a notice stating the amount of the tax liability and demanding payment of it as soon as practicable, but within 60 days after assessment of the tax. IRC § 6303(a).
2. Notice and demand of the assessed tax is necessary prior to levy under IRC § 6331(a), and is also a prerequisite to the creation of the federal tax lien under IRC § 6321.
However, pursuant to Treas. Reg. § 301.6303-1(a), the failure to give notice within 60 days does not invalidate the notice. Therefore, a late notice and demand given more than 60 days after assessment is a valid notice and demand for purposes of levy under IRC § 6331(a) and the creation of the federal tax lien under IRC § 6321.
3. An immediate payment of the tax is normally not demanded unless delay would jeopardize the collection.
4. Notice and demand need not personally be served upon the taxpayer to validate such notice.
NOTICE AND DEMAND
The notice and demand must be left at the dwelling or usual place of business of the taxpayer or mailed to his/her last known address.
If doubt exists as to the dwelling, place of business or last known address, the notice should be delivered or mailed to all of the available addresses.
5. Payment of only a portion of the tax after notice and demand represents neglect or refusal to pay. United States v. Winner, 200 F. Supp. 157 (N.D. Ohio 1961), aff’d per curiam, 312 F.2d 749 (6th Cir. 1963), rev’d on other grounds, 375 U.S. 393 (1964).
A levy made before the expiration of the 10-day period after notice and demand, as well as a levy made before notice and demand, is invalid. L.O.C. Indus. Inc. v. United States, 423 F. Supp. 265 (M.D. Tenn. 1976).
A levy for a tax liability for which notice and demand was not made is invalid. Notification of a proposed assessment does not eliminate the need for notice and demand for payment of the tax once the assessment is made.
Call us today for initial tax consultation. Since 1982.
True IRS Tax Experts
Did IRS Give You Proper Notice Before Tax Levy + STOP a Tax Levy + Bank & Wage Garnishments
