by Fresh Start Tax | Jun 26, 2013 | Tax Help
Michael D. Sullivan
Former IRS Revenue Officer
Please feel free to contact Mr. Sullivan if you have any questions. Free consultations are available.
Michael D. Sullivan had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist. He also collaborated with the U.S. Attorney’s office in many undercover operations.
Michael received several awards for his work and dedication as a Revenue Officer. During his tenure with the IRS, he was a Certified Tax Instructor who taught out of the Atlanta Regional IRS Training Offices. He also taught out of the local and regional offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.
Michael has been in private practice since 1983. He often consults with corporations and individuals, which involves a wide range of tax issues. Michael has worked many large complex cases for high net worth individuals and large corporations.
Mr. Sullivan is a committed professional with dedicated involvement in the professional tax community as a frequent speaker on the South Florida circuit and also served as an officer and on the Board of the Greater South Florida Tax Council.
Michael has been the program host and moderator for several Internal Revenue Service forums both in the public and professional sectors. Michael is also a member of the National Society of Accountants. Mr. Sullivan is also registered with the Department of Business and Professional Regulation and has an approved class for IRS Collection Matters for Certified Public Accountants and Attorneys. Course # 0012279 expires 11/04/2013.
Michael graduated from St. Thomas University with a B.A. in Pre-Law. He also has attended Knox Theological Seminary. Mr. Sullivan has obtained a Life Time Achievement Award for Little League Baseball and currently sits on the International Board for the Walk to Emmaus. Michael also is a proud member of the Life Work Leadership program.
by Fresh Start Tax | Jun 26, 2013 | Tax Help
Francis A. Andreacchi
Former IRS Revenue Agent/Appeal Agent
Is employed with Fresh Start Tax LLC.
He is a Former IRS Revenue Agent, Appeals Officer, Federal Tax Mediator, Gallatin Award form the U.S. Department of the Treasury
With 35 years of employment with the Internal Revenue Service, Francis A. Andreacchi has a vast amount of knowledge and experience. In 1974, he started as an Office Auditor in the Office Audit Division where he examined individual tax returns.
In 1977, he was promoted to Revenue Agent in the Field Audit Division. As a Revenue Agent, he examined high income individuals, large corporations, partnerships and trusts. In the Tax Shelter Audit Program, he specialized in the examination of complex financial transactions.
In 1982, Francis was promoted to Appeals Officer in the Appeals Division where he spent the last 35 years of his career with the IRS. As an Appeals Officer, he conducted conferences to settle cases in which taxpayers have appealed Internal Revenue Service determinations on their tax case or filed a petition in U.S. Tax Court. Francis had the authority to recommend the final disposition of the case from the government’s perspective and to prepare the final settlement.
As an Appeals Officer, he was assigned various income tax cases involving individuals, trusts, partnerships and corporations from the Examination Division. These cases involved omitted income, disallowed expenses and various penalties as substantial understatement of tax, fraud, failure to file and failure to pay. In conjunction with these cases, he had to consider innocent spouse issues raised by one of the spouses.
As an Appeals Officer, he was also assigned various collection cases from the Collection Division. Such cases included offer in compromise, installment agreements and transferor-transferee issues.
Another type of collection case assigned was the application of the Trust Fund Recovery Penalty on individuals in which the corporation did not pay the payroll taxes. In these cases, Francis was required to make a determination whether the taxpayer was the responsible person who willfully failed to pay the employment taxes and the relative litigating hazards of the taxpayer and the Internal Revenue Service.
His span of case assignment from the Collection Division included Collection Due Process for lien and levy actions. In these cases, he had to consider whether these enforcement actions were proper within the facts and circumstances of the case. Francis had to consider all other issues raised by the taxpayer on his unpaid tax liability, such as whether the liability was correct and whether any penalties should be abatement. Francis also had to consider various collection alternatives raised by the taxpayer such as installment agreements, offers in compromise and currently not collectible status.
Francis is also an IRS trained mediator. As an IRS mediator, his responsibility was to attempt to bring the Internal Revenue Service and the taxpayer to an agreement on their dispute through a conference. He was one of the first mediators to successfully mediate an offer in compromise between the IRS and the taxpayer.
Francis received many Performance Awards for his hard work in successfully resolving cases in the Appeals Division. Upon his retirement from the IRS, the United States Department of the Treasury awarded Francis the Albert Gallatin Award for his contribution to the public service.
As an Enrolled Agent, Francis is licensed by the federal government to represent taxpayers before the IRS. His 60 years as an Appeals Officer with the IRS provides him with the unique knowledge and experience to effectively represent the taxpayer before the IRS.
by Fresh Start Tax | Jun 26, 2013 | Tax Help, Tax Returns
If you need to file back or delinquent tax returns contact us today and we can make this an affordable, easy and seamless process for you.
We have filed thousands of back tax returns or delinquent tax returns right here in South Florida since 1982 and worked out hundreds of tax settlements.
We have over 206 years of professional tax experience and are A+ rated by the Better Business Bureau.
We are South Florida’s affordable professional tax firm.
We are comprised of certified public accountants and former IRS agents, managers and tax instructors who worked out of the local South Florida IRS offices for over 60 years.
We can stop IRS enforcement action
We can resolve all your back tax issues and help save you additional penalties and interest and potential IRS collection tactics such as IRS levies on your bank account or on your wages.
Once we submit our powers of attorney to the Internal Revenue Service and begin our conversations with IRS timetables will be given to us to work out reasonable solutions so you will never have to worry.
It does not make any difference why you did not file your back tax returns the key is just to get your delinquent returns filed.
Being former IRS agents and having processed thousands of back or delinquent tax returns we know the exact process of how IRS works these cases. We know all the formulas in all the protocols.
So what will happen to me if I don’t file a return or contact the IRS?
The IRS will file a substitute return for you.This is not good news.
This tax return is based only on information the IRS has from other sources.
Thus, if the IRS prepares this substitute return, it will not include any additional exemptions or expenses you may be entitled to and may overstate your real tax liability.
Once the tax is assessed the IRS will start the collection process, which can include placing a levy on wages or bank accounts or filing a federal tax lien against your property.
Even if the IRS has already filed a substitute return, it still makes sense for you to file your own return to make sure you take advantage of all the exemptions, credits, and deductions you are allowed.
The IRS will generally adjust your account to reflect the correct figures. If this is happened to you we can refile your tax returns and ask for an audit reconsideration.
Lost Tax Records
If you have lost your tax records we can help reconstruct your tax return for you.
There are certain methods used by the Internal Revenue Service and being former IRS agents we are tax experts in tax reconstruction of delinquent and back tax returns.
Once those tax returns are filed we can work out a tax settlement for you.
Working out a Tax Settlement
When working out a tax settlement with Internal Revenue Service IRS will require a personal financial statement. It will be on form 433F , you can find on our website.
After IRS carefully reviews your financial statement, IRS usually has three possible solutions or closing categories for every taxpayer.
IRS may determine that you are:
- currently noncollectable and suspend your case for an indefinite period of time,
- your case will be put into installment or payment plan or,
- IRS may determine that you are a settlement candidate.
Why you need to File you Tax Returns
- You may be entitled to a refund.
- However, to get your refund, you must file a tax return within three years of the original due date of the return, or two years from the time you paid your tax .
- You stand to lose social security benefits on income from self-employment. The Social Security Administration relies on information from your filed tax return to calculate social security benefits. Four income to be reported to the Social Security Administration, you must file a tax return.
- These are important practical reasons for filing your return: Copies of filed tax returns must be submitted to financial institutions, mortgage lenders/brokers, etc. whenever you want to buy or refinance a home, get a loan for a business, or apply for federal aid for higher education.
Contact us today and speak directly to a tax professional who can file all your delinquent or back tax returns and work out a tax settlement.
Delinquent Tax Returns – File Back Returns – Affordable Former IRS Agents, Ft.Lauderdale, Miami
by Fresh Start Tax | Jun 21, 2013 | Tax Help
Let former IRS Agents and Managers who worked out of the local South Florida IRS offices file your back tax returns and settle your tax debt for the lowest amount allowed by law.
We can file all your back tax returns and if you owe the IRS money we can file a Offer in compromise which is the legal term for a IRS tax settlement.
We also taught Tax Law at the IRS, we know all the systems and protocol to get you tax relief on your back tax returns issues.
If you need to file back tax returns and work out an affordable tax settlement with the Internal Revenue Service contact us today for free initial tax consultation and start the process to get your finances back in order.
We are comprised of tax attorneys, certified public accountants, and former IRS agents, managers and tax instructors.
We have worked out of the local South Florida offices for a combined 60 years and have over 206 years of professional tax experience.
We are located right here in South Florida and have been in private practice since 1982 and we are A+ rated by the Better Business Bureau.
We can make this process quick, affordable and you will have the experience of a professional tax from the could get you permit it and immediate tax relief.
If you have lost or are missing Tax Records for your Back Tax Returns, No Problem
If you are missing or lost your tax records that is not a problem.
We are experts in tax reconstruction. As former IRS agents and managers we know the exact process to reconstruct your tax return and make sure you pay the lowest amount allowed by law.
The Process of filing Back Tax Returns with no records
1. We verbally review a year by year history of your income and expenses.
2. We review any records you may have.
3 We pull all IRS information that they have received from 3rd party sources that have been placed on the IRS computer system over the past 7 years.
4. If you have lost all your records we have easy and simple forms that can help you reconstruct your tax return.
5. We can prepare through years of experience a “reconstructed” tax return that the IRS will accept and process.
6. We review all returns for accuracy with the client and send them into the IRS.
7. We work out a settlement agreement with the IRS to permanent close your tax case.
Tax Settlements – Offer in Compromise
An offer in compromise allows you to settle your tax debt for less than the full amount you owe.
It may be a legitimate option if you can’t pay your full tax liability, or doing so creates a financial hardship.
The Internal Revenue Service will consider your unique set of facts and circumstances.It is important to remember that every taxpayer has a different situation and no two cases are the same. Your unique case will shape the outcome of the IRS offer in compromise.
The key elements of an offer in compromise are the following:
The Internal Revenue Service will generally approve an offer in compromise when the amount offered represents the most we can expect to collect within a reasonable period of time.
Make sure you are eligible to file an offer in compromise, do not be ripped off
Before the Internal Revenue Service can consider your offer, you must be current with all filing and payment requirements.
You are not eligible for an offer in compromise or tax settlement if you are in an open bankruptcy proceeding.
Submitting your offer and compromise
Your completed offer package to the Internal Revenue Service 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;
- $150 application fee (non-refundable); and
- Initial payment (non-refundable) for each Form 656.
Select a payment option for an IRS tax settlement
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.
Our Tax Firm
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
Full Service Accounting Tax Firm,
We taught Tax Law in the IRS Regional Training Center
Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
Highest Rating by the Better Business Bureau “A” Plus
Fast, affordable, and economical
Licensed and certified to practice in all 50 States
Nationally Recognized Veteran /Published Former IRS Agent
Nationally Recognized Published EZINE Tax Expert
As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Areas of Professional Tax Practice:
Same Day IRS Tax Representation
Offers in Compromise or IRS Tax Debt Settlements
Immediate Release of IRS Bank Levies or IRS Wage Garnishments
Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
IRS Tax Audits
IRS Hardships Cases or Unable to Pay
Payment Plans, Installment Agreements, Structured agreements
Abatement of Penalties and Interest
State Sales Tax Cases
Payroll / Trust Fund Penalty Cases / 6672
Back Tax Returns,Filing Late, Back, Unfiled Tax Returns
Tax Return Reconstruction
Back Tax Returns & IRS Settlements – Affordable Tax Help – Ft.Lauderdale, Miami – Former IRS – South Florida
by Fresh Start Tax | Jun 21, 2013 | Tax Help
IRS Notice of Intent to Levy
Call us today and we can the IRS! We are comprised of Tax Attorneys, certified public accountants and former IRS agents and managers who worked out of the local South Florida IRS offices.
As a result of our years of experiences in the local South Florida offices we know all the protocols, all the formulas in all the right people to call to stop the IRS today.
IRS sends out 3.6million Bank and Wage Levy Garnishments each and every year. They follow these up with 950,000 Federal Tax Liens.
Let former IRS agents, managers and tax instructors who all know all the IRS protocol stop the IRS.
We are A+ rated by the Better Business Bureau and have been in private practice since 1982.
We have over 206 years of professional tax experience in dealing with the IRS notice of intent to levy.
We not only can stop the IRS levy, we can settle your case at the same time.
Make sure you contact IRS by the follow-up date or the CADE2 IRS computer will automatically generate bank levies or wage garnishments.
Not a human hand touches your levy they are all systemically generated by IRS’s computer.
You will have 30 days to respond to this IRS Notice/Letter.
Let us call the IRS to stop all enforcement action on you today!
You must have someone call the IRS to stop a Bank Levy, Wage Garnishment or Tax Lien
If you do not call the IRS they will proceed within two weeks after the 30th day of your letter by seizing your wages and/or your bank account.
Whatever you do, be assertive with the Internal Revenue Service in handling your problem because the problem will not go away by itself.
You will have the benefit of the team at Fresh Start Tax a local South Florida Professional Tax firm
Our staff has over 205 years of professional IRS tax representation experience collectively
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
Former IRS Managers, Instructors and Trainers
Highest Rating by the Better Business Bureau “A”
Fast, affordable, and economical
Licensed to practice in all 50 States
Certified by the Internal Revenue Service
Nationally Recognized Veteran Former IRS Agent
Nationally Recognized Published Tax Expert
As heard on 90.3 FM Monthly Radio Show-Business Weekly
How we handle your IRS case to get you immediate tax relief/help and permanently end your IRS Tax Problem
We obtain all the information from our clients and get an accurate description of the problem.
We immediately send a power of attorney to the IRS so you never have to speak to them.
We immediately have the IRS stop all of their enforcement action with that first call.
We make sure the tax liability is correct by pulling tax transcripts and documents from the IRS’ computer.
We file any returns that the IRS needs to get you current. All tax returns must be filed before the IRS will consider any agreements.
We make sure your case is settled for the lowest possible amount allowed by law by going over all the different options that are available to you.
Some Frequently Asked Questions
What happens if I don’t pay or contact the IRS?
If you don’t pay the amount due, they may seize (“levy”) any state tax refund to which you’re entitled.
This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).
If you still have an outstanding balance after they seize (“levy”) your state tax refund, they may send you a notice giving you a right to a hearing before the IRS Office of Appeals, if you have not already received such a notice. The IRS may then seize (“levy”) or take possession of your other property or your rights to property.
Property includes:
Wages, real estate commissions, and other income
Bank accounts
Business assets
Personal assets (including your car and home)
Social Security benefits
If you don’t pay the amount due or call the IRS to make payment arrangements, they can file a Notice of Federal Tax Lien on your property at any time, if they haven’t already done so.
If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.
What if I don’t agree or have already taken corrective action?
If you do not agree with this notice, contact the IRS immediately at the number printed at the top of the notice. They will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call them at the number printed at the top of the notice to make sure your account reflects this.
Remember, you can always Appeal your case.
by Fresh Start Tax | Jun 17, 2013 | Tax Help
Business Tax Problems – IRS & State – Affordable Experts
We are a local South Florida professional tax firm that deals in all individual and business tax problems. We are experts in IRS and state tax matters.We handle all Business Tax Problems.
We are the Affordable Professional Tax firm.
We are comprised of tax attorneys, tax lawyers, certified public accountants, and former IRS agents, managers, and tax instructors.
We have over 206 years of professional tax experience in over 60 years of working directly for the Internal Revenue Service right here in the local South Florida IRS offices.
In the local South Florida IRS offices we were agents, supervisors as well as teaching instructors.
We have an A+ rating by the Better Business Bureau serving South Florida since 1982.
Contact us today or come by and visit our office for a free initial tax consultation.
We can offer a wide range of affordable tax solutions that can help you manage your business tax issue or business tax problem.
Do not be bullied by the IRS, let Former IRS agents and Managers fight back.
Areas of Professional Tax Representation
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
Full Service Accounting Tax Firm,
We taught Tax Law in the IRS Regional Training Center
Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
Highest Rating by the Better Business Bureau “A” Plus
Fast, affordable, and economical
Licensed and certified to practice in all 50 States
Nationally Recognized Veteran /Published Former IRS Agent
Nationally Recognized Published EZINE Tax Expert
As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Areas of Professional Tax Practice:
Same Day IRS Tax Representation
Offers in Compromise or IRS Tax Debt Settlements
Immediate Release of IRS Bank Levies or IRS Wage Garnishments
Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
IRS Tax Audits
IRS Hardships Cases or Unable to Pay
Payment Plans, Installment Agreements, Structured agreements
Abatement of Penalties and Interest
State Sales Tax Cases
Payroll / Trust Fund Penalty Cases / 6672
Filing Late, Back, Unfiled Tax Returns
Tax Return Reconstruction, Business Tax Problems
Business Tax Problems – IRS & State – Affordable Experts, Attorneys, CPA’s, Former IRS – Miami, Ft.Lauderdale
