Sales Tax Audit Defense, Dept of Revenue, Florida + Former Agents, Affordable + Since 1982 + Ft.Lauderdale + 33308, 33334, 33304, 33305, 33301

Fresh Start Tax

 

 We are a full service tax firm that specializes South Florida sales tax audit defense.

 

We are the affordable Sales Tax Experts in the State of Florida comprised of Florida Sales   CPA’s and Former Government Agents who specialize in Florida Sales Tax Issues and Problems.

We you Owe or have Sales Tax Audit Issues contact us for a free tax consults.

 

We are South Florida’s affordable choice.

 

We are A plus rated by the BBB and have been in private practice since 1982.
With the economy in our country today, we are walking into a major problem. Literally thousands of businesses are having Sales Tax issues.

We are moving towards a situation never seen in Florida and the United States and the Florida Department of Revenue is not backing down one bit. Florida’s Department of Revenue is sending out more enforcement and audit notices than they have in their history.

Hiring a Florida Sales Tax Attorney can provide you with the highest level of expertise for Florida Sales Tax Problems.

If you have received a Notice or Letter from the Criminal Division the only person you should be speaking with is a competent and experienced Florida Sales Tax Attorney and no one else.

Only a Florida Sales Tax Attorney can protect you under Attorney-Client Privilege.
There are several steps that you can take to fix your Sales Tax Problem immediately. Some information you should know.

 

A Professional and Experienced Firm

 

Fresh Start Tax has its main office in Ft. Lauderdale, Florida and the firms staff consists of Florida Sales Tax Attorneys, CPA’S, former IRS agents and former instructors who have worked hand in hand with the Florida’s Sales Tax and the Department of Revenue.

Fresh Start Tax and it’s principles have handled thousands and thousands of cases over the years, both in government service and in their professional practice. We use a private practice firm for any criminal cases.

Our typical client is one that has not filed or not reported matters involving sales taxes and or IRS related issues. We also have a network of attorneys that work criminal cases as well.

We handle cases all through the State of Florida.

Over the past 27 years of private practice alone, we have settled thousands of government cases with successful results. We have an excellent track record and have the highest score in regards to the Better Business Bureau.

Our professionals are members of various National Organizations, have been keynote speakers on tax issues and are certified by the Florida Department of Professional Regulation to administer and teach other professionals in their continuing educational programs. We are the professionals professional.

 

Florida Sales Tax Problem Representation Issues

State of Florida sales tax representation includes the following matters with the Florida Department of Revenue:

• Tax audits on any and all sales tax issues and matters
• Non-filing matters
• Criminal investigations that are referred to attorneys that best fit your profile
• Department of Revenue enforcement action or warrant proceedings
• Stipulated time payments
• Requests for settlements or Compromise

 

Keys to resolving your Florida Sales Tax Problem

There are several keys to make sure your case is resolved timely. These keys are necessary on every case. The Department of Revenue is interested in resolving the cases in their system. The DOR goal is to close cases and get them out of their inventory.

 

Here are the keys necessary to stop enforcement action on your back taxes.

• Have all your tax returns filed before you call Florida Sales Tax and the Department of Revenue on your back tax issues.

• Be prepared to give the Department of Revenue a financial statement whether you are a hardship candidate, want an installment agreement or want to settle your case.

• Be prepared to give the Department of Revenue all supporting documentation to prove your financial statement.

• Make sure you are current on deposit requirements.

 

Are you being Audited by Florida DOR, Read Carefully

The State of Florida, Department of Revenue audit taxpayers to:

•     Enforce Florida tax laws uniformly.
•     Deter tax evasion.
•     Promote voluntary compliance.
•     Educate taxpayers.

 

As a general rule, the State of Florida Sales Division accepts most tax returns as filed, however they audit some returns to verify accuracy and evaluate compliance.
Florida Sales Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest.

The auditor may adjust a credit carryover or correct distribution without assessing additional tax.  The auditor may even determine that a refund is due.

How Are Taxpayers Selected for Audit by the Florida Sales Tax Division

The methods for selecting a business or individual to audit vary from tax to tax.

 

Here are some examples of sources we use to identify a potential audit candidate:

•     Internal Revenue Service information.
•     Information sharing programs with other states and state agencies.
•     Computer-based random selection.
•     Analysis of Florida tax return information.
•     Business publications, periodicals, journals, and directories.

 

What Types of Records Will I Need to Provide to a Auditor or Inspector?

When we notify you of our intent to audit, we will also tell you what records you will need to provide.

The types of records may include, but are not limited to:

1.    General ledgers and journals

2.   Cash receipt and disbursement journals

3.   Purchase and sales journals

4.   Sales tax exemption or resale certificates

5.   Florida tax returns

6.   Federal tax returns

7.   Depreciation schedules

8.   Property records

9.   Other documentation to verify amounts entered on tax returns

You must keep your records for three years since an audit can extend back that far.

The Department may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.

 

Your Rights During an Sales Tax Audit?

The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.

Your rights include:
•     The right to fair treatment.
•     The right to get available information and prompt, accurate responses to your questions.
•     The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit.
•     The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.

 

 

Sales Tax Audit Defense, Dept of Revenue, Florida + Former Agents, Affordable + Since 1982 + Ft.Lauderdale + 33308, 33334, 33304, 33305, 33301

Affordable IRS Audit Help & Representation with Experts Specialists + Includes IRS Appeals + Former IRS + 33308, 33334, 33304, 33305, 33301

Fresh Start Tax

 

We are an affordable local South Florida team of IRS tax experts, former IRS agents and managers, since 1982.

 

We have 205 years of direct tax experience, 60 years of working for the local IRS in the local, district and regional offices. 

We worked as Agents, Instructors and in Management. we were on-the-job instructors for new IRS agents.

At Fresh Start Tax LLC you will be represented by a CPA or former IRS agent who knows the system and can provide your very best tax audit defense. if we cannot settle your case at the local office will take your case to the Appellate Division or settlements and the best deals are usually made.

It only makes sense to have Former IRS Agents and IRS Tax Audit Managers handle your IRS tax audit and give you the most experienced and successful IRS Tax Audit Help.

 

Facts about IRS Tax Audits:

 

• The IRS audits a total of 1,391,581 tax returns a year.

• The IRS field agents complete more than 310,000 audits by office or business visits a year.

• The IRS completes over 1,081,152 correspondence audits a year.

• IRS has installed new software tracking systems with the development of the CADE 2 computer to spot and recognize tax audits more proficiently

• IRS collected over $10 billion dollars a year from IRS tax audits.

• IRS employs over 13,000 IRS auditors.

• $5.2 billion dollars are collected through the IRS document matching program.

• For truly professional IRS Tax Audit help contact former IRS Agents and Managers.

 

The IRS Tax Audit Examination Plan

The plan that is used by the IRS is based on long-range coverage planning, and objectives on the resources requested in the Congressional Budget.

From this, there is an established plan where staff years are allocated to all area IRS offices using resource allocation and a prescribed methodology.

Each Area Manager of the IRS is responsible for preparing an area response following instructions from the National Headquarters.

 

Why the IRS Audits Tax Returns

 

a. Front Loaded Programs

Front Loaded programs are those tax audits that IRS DC headquarters has determined are very important and a considerable amount of time must be spent on these programs and activities. Each area has discussions within management as to what the programs should be for each region, district, and office.
Some of the programs are:

• Special enforcement programs – An example of this may be compliance of all flee market vendors, a program I was involved with

• High Income non-filers – The IRS would get their information from a match program of w-2’s and 1099’s and match up social security numbers against filed returns

• Abusive Tax Avoidance – This could be in the area of offshore activities

• Offshore credit card program

• National Research programs – Those set forth by management after doing a trends project

• FBAR filing  – IRS is currently targeting those with overseas bank accounts

• Non- filers  –  IRS is presently forming a task force to seek non-filers though aggressive means.

b. The IRS makes sure there is balanced coverage.

 

The National Office makes sure there is a balanced approach for audit return delivery and tax compliance. Resources and inventory and the size of personnel all go into this formula.

 

The focus is blended into these areas:
1. Individual returns less than $100,000.
2. Individual returns greater than $100,000 but less than $200,000.
3. Individual returns greater than $ 200,000.
4. Small Business Corporations.
5. Small Business Flow-Through Entities – S Corporations, Fiduciaries and Partnerships.

 

c. Classification Plan

The IRS will prepare a plan, which is classified. A National DIF score indicator is placed on all Federal Income tax returns that are filed. Each tax return has certain factors that contribute to its score such as Gross Income, Adjusted Gross Income and line item expense.

There are several classified secrets that go into the DIF score.

Each tax return is processed through the IRS computer line item by line item.
A DIF score label is placed on every tax return with its DIF number.

A tax examiner or Revenue Agent manually eyeballs each and every tax return with a high DIF score.

The examiner then determine which return has the highest probability of tax audit success.

 

d. DIF Cutoff Score

 

The IRS will calculate the Area DIF cutoff score for each activity code, giving consideration to the selection rate.

This is the lowest DIF score necessary to secure the number of returns required for audit. For example, if the return plan shows 225 returns for an activity code and the selection rate is 70%,  the IRS will need to order 321 returns (225/70%).

The DIF Cut off Score is 500. The number of returns with DIF scores greater than 550 is 280, which is less than the number of returns required, so the lowest DIF score on an ordered return will be in the range of 500 to 550 and the DIF cutoff score is 500.

Call us today for a free initial tax consultation and we will review your tax returns, go over best case scenarios and talk about your IRS tax defense for an IRS audit. We are a full service tax firm.

 

Affordable IRS Audit Help & Representation with Experts Specialists + Includes IRS Appeals + Former IRS + 33308, 33334, 33304, 33305, 33301

 

Affordable IRS Audit Help & Representation with Experts Specialists + Includes IRS Appeals + Former IRS + 33308, 33334, 33304, 33305, 33301

Fresh Start Tax

 

We are an affordable local South Florida team of IRS tax experts, former IRS agents and managers, since 1982.

 

We have 205 years of direct tax experience, 60 years of working for the local IRS in the local, district and regional offices. 

We worked as Agents, Instructors and in Management. we were on-the-job instructors for new IRS agents.

At Fresh Start Tax LLC you will be represented by a CPA or former IRS agent who knows the system and can provide your very best tax audit defense. if we cannot settle your case at the local office will take your case to the Appellate Division or settlements and the best deals are usually made.

It only makes sense to have Former IRS Agents and IRS Tax Audit Managers handle your IRS tax audit and give you the most experienced and successful IRS Tax Audit Help.

 

Facts about IRS Tax Audits:

 

• The IRS audits a total of 1,391,581 tax returns a year.

• The IRS field agents complete more than 310,000 audits by office or business visits a year.

• The IRS completes over 1,081,152 correspondence audits a year.

• IRS has installed new software tracking systems with the development of the CADE 2 computer to spot and recognize tax audits more proficiently

• IRS collected over $10 billion dollars a year from IRS tax audits.

• IRS employs over 13,000 IRS auditors.

• $5.2 billion dollars are collected through the IRS document matching program.

• For truly professional IRS Tax Audit help contact former IRS Agents and Managers.

 

The IRS Tax Audit Examination Plan

The plan that is used by the IRS is based on long-range coverage planning, and objectives on the resources requested in the Congressional Budget.

From this, there is an established plan where staff years are allocated to all area IRS offices using resource allocation and a prescribed methodology.

Each Area Manager of the IRS is responsible for preparing an area response following instructions from the National Headquarters.

 

Why the IRS Audits Tax Returns

 

a. Front Loaded Programs

Front Loaded programs are those tax audits that IRS DC headquarters has determined are very important and a considerable amount of time must be spent on these programs and activities. Each area has discussions within management as to what the programs should be for each region, district, and office.
Some of the programs are:

• Special enforcement programs – An example of this may be compliance of all flee market vendors, a program I was involved with

• High Income non-filers – The IRS would get their information from a match program of w-2’s and 1099’s and match up social security numbers against filed returns

• Abusive Tax Avoidance – This could be in the area of offshore activities

• Offshore credit card program

• National Research programs – Those set forth by management after doing a trends project

• FBAR filing  – IRS is currently targeting those with overseas bank accounts

• Non- filers  –  IRS is presently forming a task force to seek non-filers though aggressive means.

b. The IRS makes sure there is balanced coverage.

 

The National Office makes sure there is a balanced approach for audit return delivery and tax compliance. Resources and inventory and the size of personnel all go into this formula.

 

The focus is blended into these areas:
1. Individual returns less than $100,000.
2. Individual returns greater than $100,000 but less than $200,000.
3. Individual returns greater than $ 200,000.
4. Small Business Corporations.
5. Small Business Flow-Through Entities – S Corporations, Fiduciaries and Partnerships.

 

c. Classification Plan

The IRS will prepare a plan, which is classified. A National DIF score indicator is placed on all Federal Income tax returns that are filed. Each tax return has certain factors that contribute to its score such as Gross Income, Adjusted Gross Income and line item expense.

There are several classified secrets that go into the DIF score.

Each tax return is processed through the IRS computer line item by line item.
A DIF score label is placed on every tax return with its DIF number.

A tax examiner or Revenue Agent manually eyeballs each and every tax return with a high DIF score.

The examiner then determine which return has the highest probability of tax audit success.

 

d. DIF Cutoff Score

 

The IRS will calculate the Area DIF cutoff score for each activity code, giving consideration to the selection rate.

This is the lowest DIF score necessary to secure the number of returns required for audit. For example, if the return plan shows 225 returns for an activity code and the selection rate is 70%,  the IRS will need to order 321 returns (225/70%).

The DIF Cut off Score is 500. The number of returns with DIF scores greater than 550 is 280, which is less than the number of returns required, so the lowest DIF score on an ordered return will be in the range of 500 to 550 and the DIF cutoff score is 500.

Call us today for a free initial tax consultation and we will review your tax returns, go over best case scenarios and talk about your IRS tax defense for an IRS audit. We are a full service tax firm.

 

Affordable IRS Audit Help & Representation with Experts Specialists + Includes IRS Appeals + Former IRS + 33308, 33334, 33304, 33305, 33301

 

Past Due IRS Payroll Taxes Debt + Trust Fund Problems + Settling IRS Tax Debt + Ft.Lauderdale + 33308, 33334, 33304, 33305, 33301

Fresh Start Tax

 

We are a local South Florida tax firm that specializes in IRS tax debt relief. Former IRS agents and managers who worked out of the local IRS offices, since 1982.

 

We can resolve IRS Tax Debt including Payroll Tax Debt. There a variety of options available to you if you owe past-due IRS payroll tax debt.

Being former IRS agents we know the exact process and the most affordable and quickest way to resolve these tax issues. As a former IRS agent I have worked hundreds upon hundreds of past-due IRS payroll cases in trust fund taxes.

It is critical to know for businesses that no past due payroll taxes IRS will take a very close look at the individual as well as their individuals filings and financial statements.

When you call our office you will speak directly to former IRS agents, managers and tax instructors that have over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the IRS.

Once we have reviewed your current financial statement as a general rule we will tell you exactly how your case is going to close.

We can review with you the best possible way to end your payroll tax problems, make an IRS payment plan, how to remove an IRS tax levy and to represent you during an IRS tax audit.

For those of you who need to file tax returns whether current or back years, call us today and we will walk you through the process of our learning experiences that total 206 years.

 

 

IRS Installment Agreements or IRS Payment Plans

Last year the Internal Revenue Service granted close to 6.5 million IRS payment plans, installment agreements and streamlined payment plans to taxpayers. Payroll agreements have different standards than individual agreements.

Your current financial statement will determine if you are installment agreement candidate.

Keep in mind your financial statement will need to be fully documented Bank statements and copy of all expenses. You must be able to fully verify income.

The Internal Revenue Service will conduct a full review on your financial statement.

Call us today for free initial tax consultation and we will walk you through the process to get you an IRS payment plan, installment agreement or tell you how to make an affordable monthly streamlined payment with the Internal Revenue Service.

One of the first things reduced to find out whether you can settle your tax debt for pennies on the dollar.

 

IRS Payroll TAX DEBT SETTLEMENTS + Offer in Compromise

 

We can also talk you about the possible tax solution of settling your tax debt through the offer in compromise program, that is settling your tax debt for pennies on the dollar.

The way you can settle your tax debt for pennies on the dollar is through the offer in compromise program.

When you call our office you will speak directly to a former IRS agent who both worked and taught the program for IRS. The writer of this blog is a former IRS agent and teaching instructor.

One of the keys to the successful completion acceptance of an offer in compromise is to understand the process.

You can follow the pre-qualifier tool on our website and you can find out firsthand if you are a qualified candidate for the program.

You should never give your money to a tax firm unless you have some assurance your offer has a chance of acceptance.

 

If you owe back payroll 941 taxes + Trust Fund Taxes

 

If you owe back payroll taxes the Internal Revenue Service will require both business and individual.

Both of these statements will need to be completely documented. IRS has the right to assert the trust fund recovery penalty against responsible offers of payroll taxes are outstanding.

It is critical in our initial tax consultation we talk to you about the assessment of trust fund taxes against responsible parties.

 

Removals and Stopping an IRS Tax Levies, IRS Bank Levy, IRS Wage Garnishments Levies

 

If you wish to remove an IRS tax levy will need to give IRS a current financial statement on form 433F.

IRS will require that financial statement to be completely documented and verified.

Within 24 hours of receiving your current financial statement as a general rule we can get your bank or wage levy garnishment released.

We will let you know about the IRS national standard program so you understand the process of how IRS settles tax debt.

Need to file back or past due tax returns

As a general rule the Internal Revenue Service will close no open case or module if you have not filed all your back tax returns.

You could have a former IRS agent who knows the system prepare your back tax returns with little or few records. We can help audit proof your tax return.

We are A+ rated by the Better Business Bureau, since 1982. when you call our office you’ll speak to a true IRS professional and not salespeople.

We know all the systems and methodologies to give you effective IRS tax relief for any tax problem.

Upon your initial tax consultation with us you will speak to a true IRS tax expert on IRS past-due payroll tax debt, trust fund problems and how to settle your tax debt.

Free initial tax consultations and assessments.

 

 

Affordable IRS Tax Problem Services Help + IRS Levy, Wage Garnishments + Tax Liens + IRS Audits + Back Tax Returns + Offer Settle Tax Debt + IRS Payments + 33308, 33334, 33304, 33305, 33301

Fresh Start Tax

 

Affordable Local Former IRS Agents who know the system, Since 1982. and we have a variety of options to review with you.

 

Since 1982, we are a full service tax firm that specialize in IRS and state tax services. as former IRS agents and managers who worked at a local self Florida Miami offices. We know the system inside and out.

We taught out of the regional training centers of the Internal Revenue Service and we were on-the-job instructors. We are one of the most experienced, professional and affordable tax firms in South Florida.

All work is done in-house by true IRS tax experts

We have over 206 years of professional tax experience. We specialize in IRS tax problem help services.

We can remove an IRS tax levy garnishment within 24 hours of receiving your current financial statement, talk to you about the removal of a federal tax lien, represent you during an IRS tax audit, file any and all back tax returns and talk you about the settlement of your tax debt through the offer in compromise.

From a simple IRS notice or letter to going to Tax Court, we have a solution.

In most cases in which back taxes our owed, your financial statement is the key to tax resolution. Professional experience is key to resolving any tax problem.

 

IRS Tax Levies, Wage Garnishment Information

The Internal Revenue Service levies approximately 1.8 million taxpayers each and every year and this figure includes and bank & wage garnishments.

The IRS is very generous with their enforcement action.

If you have been levied you are not alone.

If you have not responded to an IRS final notice they systematically send out an IRS tax levy from their CADE2 computer system.

As a general rule, IRS sends out a series of billing notices to the last known address.

 

The IRS billing notices or five weeks apart. You must respond to final notices.

 

If you do not respond to the IRS last notice, the 1058, you can expect the tax lien or tax levy to show up within 30 days of receiving the notice.

IRS usually does not miss a follow-up date.

Before IRS will release the levy many times they want all on file tax returns in their hand to make sure you are in full compliance. We can prepare all your back tax returns.

Before IRS will remove a tax levy or wage garnishment they will need a current and verifiable financial statement.

If the cases in the local office the revenue officer will require form 433a.

The revenue officer is a much more seasoned IRS agent and especially geared for higher dollar IRS collection cases.

 

Once we have your current verified financial statement in hand, we can usually get your tax levy or garnishment released within 24 hours. The sooner you get a sure financial statement the sooner you get your money back from the Internal Revenue Service.

 

IRS usually closes a case by putting a case in a

1. tax hardship, this is also called currently not collectible, over 40% of all outstanding IRS back taxes  are put in the status,

2. having a taxpayer into a monthly installment agreement, over 6.5 million taxpayers have yearly installment agreements.

3. telling them they may qualify for an offer in compromise your tax debt settlement.

Offer in compromises are very tricky and should only be turned in by true tax professionals.

IRS is very strict about their offer process. Right now there are over 7500 cases sitting in the queue. anyone wishing to file an offer in compromise should walk to the pre-qualifier tool to make sure they are an eligible candidate so they don’t waste time and money.

40% of all people who owe IRS tax debt have their cases put into what is called a currently not collectible file and 6.5 million taxpayers have their cases put into current installment agreement or payments.

Please remember your current financial statement will determine the outcome of your case therefore it is critical to have a tax professional complete the financial information.

If you have back tax returns to file, you can have former IRS agents ensure that you are paying the lowest amount of tax allowed by law.

 

Offer in Compromise/ IRS Tax Debt

 

If you wish to settle your tax debt, we can have former IRS revenue officers who worked the offer in compromise program settle your tax debt if and only if you were a true candidate for a tax debt settlement called an offer in compromise.

We do not file an offer in compromise for a tax debt settlement unless you are a qualified candidate. We walk all our clients through the process.

Approximately 38% of all taxpayers who file an offer in compromise get accepted by the Internal Revenue Service however you must be a qualified candidate.

The average settlement is $6500 per case but that is just the national average.

Call us today for a free initial tax assessment.

 

 

Affordable IRS Tax Problem Services Help + IRS Levy, Wage Garnishments + Tax Liens + IRS Audits + Back Tax Returns + Offer Settle Tax Debt + IRS Payments + 33308, 33334, 33304, 33305, 33301

 

 

Offer in Compromise + IRS Tax Debt Settlement + Settle Tax Bill + Remove IRS Taxes + Former IRS + 33308, 33334, 33304, 33305, 33301

 

Fresh Start Tax

 

We are local IRS specialist  for the offer in compromise for those wishing to settle their IRS tax debt, since 1982.

We are composed of former IRS agents and managers who were former employees of the Internal Revenue Service who worked and taught the OIC program. We worked ou t of  the local South Florida offices not only as agents but teaching instructors, supervisors and trained out of the regional tax offices of the IRS.

We are true affordable tax experts for the settling of tax debt to the offer in compromise program. I myself was a former IRS agent teaching instructor that taught the tax debt settlement program called the offer in compromise.

You can call us today for free initial tax consultation and find out if you are a true offer in compromise tax debt settlement candidate.

Due to the new fresh start initiative set out by the Internal Revenue Service many more taxpayers are eligible for the tax debt settlement.

The Internal Revenue Service is making the offer in compromise or the IRS tax debt settlement an easier process.

As a former IRS agent I would let all individuals who are trying to settle their debt on the own to understand that this is a long process. Right now there are 7500 cases in the IRS Q.

It is important to know you will that all back tax returns will have to be filed, up-to-date and current on the IRS computer system before the Internal Revenue Service will accept an offer in compromise.

 

 

Offer on Compromise statistics

 

Last year there were 78,000 offers in compromise were filed with the Internal Revenue Service, 38% of those were accepted for an average of $6500 per case. keep in mind your current financial statement will dictate the decision made on your case. each case is different and is completely dependent on the documentation of your statement.

About 20% of all offers in compromise go to the Appellate Division for settlement.

You should know that not everyone is an offer in compromise candidate to settle their tax debt.

The best thing that you can do was walk through the pre-qualifier tool to make sure you’re a qualified candidate or call our office today and we will walk you through the process.

Please keep in mind that if you have had an offer in compromise rejected you may file another offer at any point in time.

 

We are A+ rated by the Better Business Bureau and have been in private practice since 1982.

We are a full-service professional tax firm that has a unique expertise in the resolution of all IRS tax matters.

 

Offer in Compromise + IRS Tax Debt Settlement + Settle Tax Bill + Remove IRS Taxes + Former IRS + 33308, 33334, 33304, 33305, 33301