by Fresh Start Tax | Apr 23, 2013 | Tax Help
Need to File Back Tax Returns & Pay Back Taxes – Settlement Programs 1-866-700-1040
If you need to file your back tax returns, pay your back taxes or reach a settlement with Internal Revenue Service you have found the right tax firm to help resolve this matter for you.
We have over 206 years of professional tax experience and over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the Internal Revenue Service.
While at IRS we worked the non-filing and settlement programs.
So, as a result, we know all the systems, procedures, and settlement formulas to make this all happen for you.
We can take the pain and misery out of this process by handling and settling these matters for you all at one time.
The key to file your back tax returns and to pay your back taxes is to have a settlement strategy.
IRS will require a current financial statement for each and every taxpayer that file back tax returns and owe back taxes. For IRS to resolve this issue and to remove you from their enforcement computer, the IRS will require a current financial statement which is on 433-F. You can find that financial statement on our site.
IRS will determine your ability to pay. As a general rule IRS will either find that a taxpayer is financially unable to pay at this time and those files are usually put in to currently uncollectible, or the IRS may determine you can make installment or a payment arrangements with them, or you may enter into the IRS settlement program called an offer in compromise.
Being former IRS agents we know the settlement strategies of Internal Revenue Service. We will carefully review your documented financial statement with you and come up with a plan to not only file your back tax returns but to have a healthy exit strategy. So if you need to file your back tax returns and reach a settlement, call us today for free tax consultation.
The Process of Filing Back Tax Returns
We have worked thousands and thousands of taxpayers having the issues of filing and paying back taxes. We are true experts in this field.
Most taxpayers have wanted to file back tax returns but year after year but because of fear or other reasons they have failed to pull the trigger of filing their back taxes and not knowing what was going to happen. Fear does paralysis.
IRS has made this process very simple to go ahead and to file your back tax returns and settle with the Internal Revenue Service.
Fresh Start Tax LLC can go ahead and prepare your back tax returns and send them into the Internal Revenue Service with an offer in compromise or an IRS tax debt settlement.
As a result of the new IRS fresh start program or fresh start initiative the IRS has made it much simpler for taxpayers to get back in the system and get their lives restored and to get back into financial health without fear.
You can contact us for free tax consultation today and we can walk you through the process.
The new IRS fresh start program.
Regarding Installment Agreements and Small Businesses
The IRS will also make streamlined Installment Agreements available to more small businesses.
The payment program will raise the dollar limit to allow additional small businesses to participate.
Small businesses with $25,000 or less in unpaid tax can participate. Currently, only small businesses with under $10,000 in liabilities can participate. Small businesses will have 24 months to pay.
The streamlined Installment Agreements will be available for small businesses that file either as an individual or as a business. Small businesses with an unpaid assessment balance greater than $25,000 would qualify for the streamlined Installment Agreement if they pay down the balance to $25,000 or less.
Small businesses will need to enroll in a Direct Debit Installment Agreement to participate.
Do not let fear keep you from filing your back tax returns. This process is much simpler than you think.
Offers in Compromise Settlement Programs
The IRS is also expanding a new streamlined Offer in Compromise (OIC) program to cover a larger group of struggling taxpayers.
This streamlined OIC is being expanded to allow taxpayers with annual incomes up to $100,000 to participate. In addition, participants must have tax liability of less than $50,000, doubling the current limit of $25,000 or less.
OICs are subject to acceptance based on legal requirements. An offer-in-compromise is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed.
Generally, an offer will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement.
The IRS looks at the taxpayer’s income and assets to make a determination regarding the taxpayer’s ability to pay.
Need to File Back Tax Returns & Pay Back Taxes – Settlement Programs
by Fresh Start Tax | Apr 23, 2013 | Tax Help
Did not receive your Tax Refund – Refund Offsets – Fresh Start Tax LLC
Facts on Tax Refunds and Offsets
Certain financial debts from your past may affect your current federal tax refund.
The law allows the use of part or all of your federal tax refund to pay other federal or state debts that you owe.
Here are facts that you should know about tax refund offsets.
A tax refund offset generally means the U.S. Treasury has reduced your federal tax refund to pay for certain unpaid debts.
a. The Treasury Department’s Financial Management Service is the agency that issues tax refunds and conducts the Treasury Offset Program.
b. If you have unpaid debts, such as overdue child support, state income tax or student loans, FMS may apply part or all of your tax refund to pay that debt.
c. You will receive a notice from FMS if an offset occurs. The notice will include the original tax refund amount and your offset amount.
It will also include the agency receiving the offset payment and that agency’s contact information.
d.If you believe you do not owe the debt or you want to dispute the amount taken from your refund, you should contact the agency that received the offset amount, not the IRS or FMS.
e. If you filed a joint tax return, you may be entitled to part or all of the refund offset. This rule applies if your spouse is solely responsible for the debt.
To request your part of the refund, file Form 8379, Injured Spouse Allocation. Form 8379 is available on IRS.gov or by calling 1-800-829-3676.
Did not Receive your Tax Refund – Refund Offsets – Fresh Start Tax LLC
by Fresh Start Tax | Apr 23, 2013 | Tax Help
Received IRS Summons – Call Former IRS Agents/Managers 1-866-700-1040 Affordable, Since 1982
If you have received an IRS Audit or Collections Summons or subpoena do not be over alarmed or over worried.
We can take care of this matter for you and settle your case.
We have of over 206 years professional tax experience and have over 60 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices.
We worked as former IRS agents, managers, appeals agents, revenue agents, office audit managers, and teaching instructors. We know every aspect of the Internal Revenue Service.
If this involves a criminal tax matter we have on staff the CPA tax attorney who you can speak to under attorney-client privilege.
Summonses were subpoenas for IRS criminal matters are a completely different matter.
As a general rule as a former IRS agent when I summoned taxpayers was only because my attempts to secure information to close the case was unavailable and the taxpayer was uncooperative and would never provide the information I needed. Most summonses that IRS are issues are just an attempt to close the case.
Collection or Audit Summons
Usually IRS is simply trying to get information to make a case evaluation to find out which one of three closing methods they will use to take their case off the IRS enforcement system.
Many of these IRS summons that are issued are issued because of a lack of communication or contact with the taxpayer.
Contact us today and we can go ahead and resolve these issues and matters for you. Being former IRS agents and managers we have served and subpoenaed hundreds upon hundreds of taxpayers.
We can completely deal with the Internal Revenue Service provide them the information they need and we can take the worry and the fear out of your life.
So if you have received an IRS summons stop the worry and fear call us today and let us provide you honest affordable and trustworthy tax representation.
The IRS Summons
Rights and Privileges of Person Summoned
Persons summoned to testify before the Service or to produce records may assert certain rights or defenses including the following:
1. Fifth Amendment Privilege Against Self Incrimination,
2. Right to Be Represented by Counsel,
3. Attorney-Client, Federally Authorized Tax Practitioner-Taxpayer, Husband-Wife, and Clergy-Penitent Privileges,
4. Right to Make an Audio Recording of the Proceeding,
5. IRC 7609 Noticees’s Right to Petition to Quash a Third-Party Summons,
6.Right of Third-Party Witness to Refuse Unreasonable Requests and to Raise Appropriate Defenses,
7. Representation Issues,
8. Disclosure Issues
For more extreme cases – Fifth Amendment Privilege Against Self Incrimination
The Fifth Amendment to the Constitution provides that no person shall be compelled to be a witness against himself. However, information or evidence furnished voluntarily by an individual taxpayer or witness who has been summoned may be used even though it may be incriminating.
IRC 7602 authorizes the Service to summon taxpayers and third parties to testify and to produce books and records. However, if answering a question would tend to incriminate the summoned person, that person may assert his or her Fifth Amendment privilege and refuse to answer. In contrast, a summoned person has no Fifth Amendment privilege in the contents of voluntarily created, pre-existing documents because the Government did not compel that person to create the documents.
However, the act of producing those documents may tend to incriminate a summoned person because the mere act of production compels that person to tacitly admit that the documents exist, they are in that person’s possession, and he or she believes the documents produced are those required by the summons.
Whether any of these tacit admissions may tend to incriminate a summoned person will depend on the facts and circumstances of each case. Consequently, that person may have a valid Fifth Amendment privilege against producing voluntarily created, pre-existing documents.
This situation may exist when a taxpayer (or other person) is summoned to produce the records of his or her sole proprietorship.
If a taxpayer transfers the records of his or her sole proprietorship to another person, the Service can summon the third party to produce those records.
The taxpayer cannot raise a Fifth Amendment objection to prevent a summoned third party from producing these records because the privilege against self-incrimination is personal to the taxpayer, i.e., it extends only to testimony and records sought from the taxpayer.
This is true even though the taxpayer could have successfully avoided producing the records pursuant to a Fifth Amendment objection when they were in his or her possession. However, a significant exception to this rule exists when the taxpayer transfers the records of his or her sole proprietorship to an attorney to obtain legal advice.
If, under these circumstances, the taxpayer could have avoided producing these records while they were in his or her possession, the attorney-client privilege will prevent the Service from summoning the records from the attorney so long as the taxpayer transferred the records to obtain legal advice.
Please Note:
IRC 7525 extends the attorney-client privilege to communications between a taxpayer and a federally authorized tax practitioner in noncriminal tax matters before the Service and noncriminal tax proceedings in federal court.
Privileged Communication and Summons.
While a warning of constitutional privilege against self-incrimination (e.g., “You have the right to not answer questions that may incriminate you.” ) may not be required as a matter of law, such warning may have substantial significance from an evidentiary standpoint in overcoming a contention that the testimony or information was given involuntarily, under compulsion.
A witness who contends that the testimony or information was given involuntarily, under compulsion, has the burden of sustaining that contention.
Summonsing a taxpayer or other witness to take a handwriting exemplar is within the authority of IRC 7602 . This does not violate any constitutional rights or policies enunciated by Congress.
Compulsion of handwriting exemplars is neither a search nor a seizure subject to Fourth Amendment protections nor testimonial evidence protected by the Fifth Amendment privilege against self-incrimination.
A handwriting exemplar is an identifying physical characteristic.
If you have received an IRS summons contact us today and we can help take some of the pain and misery out of your life. We are tax experts in this field.
by Fresh Start Tax | Apr 23, 2013 | Tax Help
Filing Back Tax Returns – File all at one time – Former IRS 1-866-700-1040
We can file all your back tax returns and settle your case all a one time. The process is easy, simple and very affordable.
We are comprised of tax attorneys, certified public accountants, and former IRS agents who have 206 years of professional tax experience.
Our former IRS agents have over 60 years of direct work experience and knowledge with the Internal Revenue Service and worked out of the local, district, and regional tax offices of the Internal Revenue Service. While at IRS we taught tax law.
For most taxpayers who have not filed multiple back tax returns have a fear of filing all their tax returns with the Internal Revenue Service because of the possibility of alerting or flagging the IRS that they have been negligent in their filing responsibilities.
This is the farthest thing from the truth.
It is much easier for both the taxpayer and the IRS to secure all the back tax returns and settle your case all at one time.
Being a former IRS agent and teaching instructor with the Internal Revenue Service it is always best to file all your tax returns at one time and settle your case is well. The system is designed for filing and settlement and working with one agent only.
As a matter of fact if you do not file them all at one time the IRS will be sending follow-up notices could your alerting the your that tax returns are missing.
Most taxpayers think they will not get caught
Numbers today show that over 25 million tax returns are missing each and every tax year.
When I worked for the Internal Revenue Service I was shocked at how many people did not file their back tax returns.
My initial impression was that it was easy to slip through the system however after 10 years of working at the Internal Revenue Service I learned that at some point in time the IRS always will catch up with you. It is only a matter of time.
IRS can run W-2, or 1099 and/or bank traces to find where you are living or working. Most people who do not file back tax returns getaway for several years of not being caught because of the workload of the Internal Revenue Service but with the new computer system at the Internal Revenue Service had called CADE2, non-filers or those who have not filed their back tax returns will get brought back into the system much quicker than ever before because the IRS and the federal government want to close the tax gap of the non filers.
With that said IRS is happy to have you back in the system.
So have no fear about filing back tax returns and settling your case all at the same time
Do you have the records to file back tax returns?
Most taxpayers do not file their back tax returns because they either owe money to the IRS or they do not have tax records to file.
This process of filing back tax returns is much simpler than the average taxpayer would think.
If you have lost your records you simply can have your tax professional call the Internal Revenue Service and secure income records for the past seven years. IRS keeps on their CADE2 computer all sources of income you received such as W-2s, 1099’s, and third-party income sources and they will make those available to you or to the tax professional to begin the process of filing your back tax returns. The IRS actually aids people and the help of filing their back tax returns.
As former IRS agents and managers we can do a back tax reconstruction based on your yearly living expenses. We have filed hundreds upon hundreds of back tax returns using reconstructive methods. A simple call to our office and we can prepare those tax returns within a day.
How to settle with the Internal Revenue Service
Two years ago the Internal Revenue Service came out with the fresh start program or the fresh start initiative to deal taxpayers who owe back tax debt many because they have failed to file their back tax returns. That process of settlement is called the offer in compromise. You should never file an offer in compromise with the Internal Revenue Service unless you are prequalified to make that process happen. Many firms that you find on the Internet will promise you pennies on the dollar.
While that is very possible the best advice I can give you is talk to a professional tax firm who is well-qualified to process your offer and who can let you know if you are a suitable candidate for acceptance. You should never give anybody your money to file an offer in compromise that does not have a successful record of making this happened.
Offers in Compromise – Settlements
The IRS is also expanding a new streamlined Offer in Compromise (OIC) program to cover a larger group of struggling taxpayers.
This streamlined OIC is being expanded to allow taxpayers with annual incomes up to $100,000 to participate.
In addition, participants must have tax liability of less than $50,000, doubling the current limit of $25,000 or less.
OICs are subject to acceptance based on legal requirements. An offer-in-compromise is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed.
Generally, an offer will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement. The IRS looks at the taxpayer’s income and assets to make a determination regarding the taxpayer’s ability to pay.
Our Company Resume: ( Since 1982 )
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Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
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On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
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We taught Tax Law in the IRS Regional Training Center
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Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
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Highest Rating by the Better Business Bureau “A” Plus
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Fast, affordable, and economical
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Licensed and certified to practice in all 50 States
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Nationally Recognized Veteran /Published Former IRS Agent
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Nationally Recognized Published EZINE Tax Expert
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As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
Areas of Professional Tax Practice:
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Same Day IRS Tax Representation
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Offers in Compromise or IRS Tax Debt Settlements
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Immediate Release of IRS Bank Levies or IRS Wage Garnishments
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Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
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IRS Tax Audits
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IRS Hardships Cases or Unable to Pay
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Payment Plans, Installment Agreements, Structured agreements
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Abatement of Penalties and Interest
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State Sales Tax Cases
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Payroll / Trust Fund Penalty Cases / 6672
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Filing Late, Back, Unfiled Tax Returns
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Tax Return Reconstruction if Tax Records are lost or destroyed
by Fresh Start Tax | Apr 22, 2013 | Tax Help
IRS Announces a Three-Month Filing, Payment Extension Following Boston Marathon Explosions
The Internal Revenue Service announced a three-month tax filing and payment extension to Boston area taxpayers and others affected by Monday’s explosions.
This relief applies to all individual taxpayers who live in Suffolk County, Mass., including the city of Boston.
It also includes victims, their families, first responders, others impacted by this tragedy who live outside Suffolk County and taxpayers whose tax preparers were adversely affected
.Under the relief announced today, the IRS will issue a notice giving eligible taxpayers until July 15, 2013, to file their 2012 returns and pay any taxes normally due April 15. No filing and payment penalties will be due as long as returns are filed and payments are made by July 15, 2013.
By law, interest, currently at the annual rate of 3 percent compounded daily, will still apply to any payments made after the April deadline.
The IRS will automatically provide this extension to anyone living in Suffolk County. If you live in Suffolk County, no further action is necessary by taxpayers to obtain this relief.
However, eligible taxpayers living outside Suffolk County can claim this relief by calling 1-866-562-5227 starting Tuesday, April 23, and identifying themselves to the IRS before filing a return or making a payment.
Eligible taxpayers who receive penalty notices from the IRS can also call this number to have these penalties abated.
Eligible taxpayers who need more time to file their returns may receive an additional extension to Oct. 15, 2013, by filing Form 4868 by July 15, 2013.
Taxpayers with questions unrelated to the Boston tragedy should visit IRS.gov, or contact the regular IRS toll-free number at 1-800-829-1040.
IRS Gives Three-Month Filing, Payment Extension Following Boston Marathon Explosions
by Fresh Start Tax | Apr 22, 2013 | Tax Help
Get Wage Garnishment Released/Removed – Former IRS – Wage Garnishment Experts 1-866-700-1040
Let former IRS agents and managers get your IRS wage garnishment released or removed. Not only can we get your IRS wage garnishment completely removed we can also settle your case.
With over 60 years of direct work experience at the Internal Revenue Service we know the exact systems, protocols, and the fastest and most affordable way to resolve your case once and for all.
Do not be bullied by the IRS. Fight back with Former IRS Agents.
IRS Wage Garnishment or Wage Levy
If you have received an IRS wage garnishment do not feel alone.You have much company and you are in the millionaires club.
IRS sends out 3.6 million bank levies and wage garnishment notices each year.
IRS wage garnishment levy notices are sent out systemically by the IRS enforcement computer called the CADE 2. This computer that belongs to the Internal Revenue Service is the largest collection computer in the world. It brings in billions and billions of dollars in revenue to the federal government.
The enforcement computer keeps a list of all the places that you have received income from in the past seven years. IRS has wage sources like any 1099s, W-2, or third-party wage sources. You can actually get a copy of that list by calling IRS and asking them for your income information for the last seven years.
If you have not responded to a IRS Bill or Notice, expect a Wage Garnishment
IRS sends these wage garnishment notices out if the taxpayer has not responded to the IRS final notice that is sent to the last known address on a taxpayers last filed tax return.
If your address is changed and not told the IRS, the IRS has no way of sending your bills or notices to your new address. The only requirement that IRS has by law is to send your notice or bill to the last known address on the last filed tax return.
IRS can usually levy only after these three requirements are met:
1. IRS assessed the tax and sent you a Notice and Demand for Payment;
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.
IRS has options on how the delivery of the notice will take place.
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.
If we levy 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.
The required protocol to get the IRS wage garnishment release to removed
There is a required protocol to get your IRS wage garnishment released or removed.
IRS will require a current financial statement in the form of a 433-F. You can find that financial statement on our website. You will have to accurately and correctly fill out that financial statement with complete documentation which includes 3 to 6 months worth of bank statements, pay stubs and all current monthly living expenses.
IRS will then make a determination as to how they will agree to close your case and to get your wage garnishment released.
As a general rule, the Internal Revenue Service will either place your account into an economic tax hardship or non-collectible status, IRS will ask you to enter into an installment or part pay agreement, or IRS could tell you to exercise your option to file the offer in compromise.
It is always best to have a tax professional represent you during these matters because not only will the professional be able to get your wage garnishment release or removed, they will also be able to close or settle your case for a period of time.
Can Employer Threatens to Fire Taxpayer Because of a Wage Garnishment?
An employer threatens to fire an employee to avoid handling a levy. This might be a violation of 15 USC 1674.
If the employer fires the taxpayer because of this, the employer might be fined not more than $1000 or imprisoned for not more than one year, or both.
Refer the taxpayer to the Wage and Hour Division of the Department of Labor (DOL). DOL, not IRS, must decide if the employer violated the law.
There is a Continuous Effect of Levy on Salary and Wage Garnishment
Unlike other levies, a levy on a taxpayer’s wages and salary has a continuous effect.
It attaches to future payments, until the levy is released. Wages and salary include fees, bonuses, commissions, and similar items.
All other levies only attach to property and rights to property that exist when the levy is served.
If a bank account is levied, it only reaches money in the account when the levy is served. It does not reach money deposited later.
When other income is levied, the levy reaches payment the taxpayer has a fixed and determinable right to. If the taxpayer’s right to that payment is not dependent upon the performance of future services, then the levy will reach the future payments as well.
Also see IRM 5.11.6.1, Retirement Income.
A Form 668-A is issued to levy an author’s royalties. The author has a fixed and determinable right to royalties for books that have already been published. The levy reaches royalties for sales of those books in the future. The levy does not reach royalties for books that are written and published later.
A new levy must be served to take those royalties.
A Form 668-W is issued to levy a taxpayer’s retirement income. The taxpayer has a fixed right to the future payments; therefore, the levy remains in effect until it is released.
Levy on Non-Liable Spouse in a Community Property State for guidance when the wage levy on the non-liable spouse is not continuous.
There is an Exempt Amount on Wage Garnishments
Part of the individual taxpayer’s wages, salary, (including fees, bonuses, commissions and similar items) and other income, as well as retirement and benefit income, is exempt from levy.
The weekly exempt amount is:
The total of the taxpayer’s standard deduction and the amount deductible for exemptions on an income tax return for the year the levy is served.
Then, this total is divided by 52.
Income that is not paid weekly is prorated, so the same amount is exempt.
In addition, the amount the taxpayer needs to pay court ordered child support is exempt.
Get Wage Garnishment Released/Removed – Former IRS – Wage Garnishment Experts
