by Fresh Start Tax | Jun 18, 2012 | Back Taxes, Income Tax Preparation, Installment Agreements, IRS Tax Problem, Offer in Compromise, Representation, Tax Help, Tax Lawyer, Tax Returns
If you are a Ex Pat and you need to file your late, back, past due or unfiled tax returns call us today for a free tax consult and get rid of the worry you are dealing with.
We handle all contact with the IRS and you will never speak to them. We fully prepare all back income tax returns and work out a tax settlement if necessary.
Being comprised of Board Certified Tax Attorneys, CPA’s and Former IRS agents we have over 205 years of professional tax experience and over 60 years of working directly for the IRS in the local, district and regional offices of the IRS.
We can not only file all of your back returns we can settle all back tax debt should you owe money to the IRS.
What to do if you have not filed an Income Tax Return:
Among the various new requirements contained in IRC 877 and 877A, individuals that renounced their US citizenship or terminated their long-term resident status for tax purposes after June 3, 2004 are required to certify to the IRS that they have satisfied all federal tax requirements for the 5 years prior to expatriation.
If all federal tax requirements have not been satisfied for the 5 years prior to expatriation, even if the individual does not meet the monetary thresholds in IRC 877 or 877A, the individual will be subject to the IRC 877 and 877A expatriation tax provisions.
Individuals that have expatriated should file all tax returns that are due, regardless of whether or not full payment can be made with the return. Depending on an individual’s circumstances, a taxpayer filing late may qualify for a payment plan.
All payment plans require continued compliance with all filing and payment responsibilities after the plan is approved.
We handle and settle all FBAR cases with true experienced tax professional.
Call today and speak directly to a Tax Attorney. 1-866-700-1040
by Fresh Start Tax | Jun 18, 2012 | Back Taxes, Income Tax Preparation, IRS Tax Problem, Tax Help, Tax Lawyer
Have Former IRS Agents fully represent you in your IRS tax matter and you will never have to speak to the IRS. We handle all representation even tax settlements.
We have over 205 years of professional tax experience and over 60 years of working directly for the Internal Revenue Service in the local, district and regional offices.
Many Ex- Pats are currently having IRS tax problems because IRS is spending many more enforcement dollars on Ex Pat cases.
The Federal Government has largely increased their budget on these Ex- Pat cases because they bring in tax dollars to the Federal Government. IRS is allocating millions of dollars to this effort.
Many of the Ex- Pats have been unaware of filing requirement and have been left out to dry regarding their IRS tax issues.
We are Fresh Start Tax L.L.C. are specialists in Ex -Pat cases. We can file all your back, late, unfiled or past due tax returns and work out a tax debt settlement called the Offer in Compromise.
On staff are Former IRS Agents, Managers, Ex-Tax Auditors loaded with IRS inside experience.
Also we have a Tax Attorney for any issues resulting from FBAR cases.
Call us today for a free tax consultation. You will speak directly to a Tax Attorney, CPA or Former IRS Agent.
We also handle all FBAR Cases.
by Fresh Start Tax | Jun 18, 2012 | IRS Notice or Letter, IRS Tax Debt, IRS Tax Problem, Representation, Tax Help, Tax Lawyer, Tax News
Not All IRS Tax Assessments Are Valid!
Let former IRS Agents and Appeals agent determine whether the IRS has properly assessed your tax liability.
The validity if tax assessments or tax bills.
The IRS may be correct that you owe additional income taxes; but if the assessment was not made according to the Internal Revenue Code, the IRS is not authorized to collect it. The IRS does make mistakes in assessing taxes due to procedural errors on its part. Also, the IRS must make the assessment of the additional tax before the assessment statute has expired.
When the IRS determines that your income tax liability should be increased, the Internal Revenue Code requires that IRS assess the additional tax. The “assessment of tax” is the posting of the additional tax to your tax account for that specific tax year. The Internal Revenue Code provides various procedures for assessing taxes. The most common method for assessment is for the IRS to solicit from the taxpayer a signed Form 870 or Form 4549. After these signed forms have been received by the IRS, the IRS then has the authority to make the assessment of the additional tax against the taxpayer.
Another form that gives the IRS the authority to assess the additional tax is Form 870-AD, when a case is under the jurisdiction of the Appeals Division. The Form 870-AD becomes valid for the purpose to assess tax only after the taxpayer signs and the IRS executes (signs) the form. If the IRS makes the assessment based on Form 870-AD that has not been executed, the assessment is not valid.
The IRS can also make an assessment after the taxpayer signs a decision document and is properly signed by the IRS Area Counsel Attorney when the case is in docketed status before the Tax Court. Also there are specific periods of time that the assessment is prohibited and specific periods of time that the assessment can be made by the IRS. If the decision document is not properly signed by the IRS Area Counsel Attorney or the assessment is made during the period that the assessment is prohibited or after the assessment is allowed, then the assessment is not valid.
The least common method that authorizes the IRS to make an assessment is when the taxpayer signs Form 866 (Agreement as to Final Determination of Tax Liability). If the Form 866 is not executed by the proper IRS official (signed), the assessment is not valid.
It should be noted that if the taxpayer signs Form 906 (Determination Covering Specific Matters), the Form 906 by itself does not authorize the IRS to assess the additional tax attributable to the specific matters of the closing agreement. The IRS is still required to either solicit a signed agreement form such as an 870, 4549 or and 870-AD. Should the taxpayer refuse to sign any of these agreement forms, the IRS must then issue a Notice of Deficiency and should the taxpayer then file a petition to Tax Court, he would be precluded from contesting the issues found in the Form 906 in Tax Court.
When the taxpayer does not agree to a proposed assessment, the IRS issues a Notice of Deficiency (more commonly known as the 90 day letter) which authorizes the IRS to assess the additional tax after the expiration of the 90 day period, if the taxpayer does not petition Tax Court. An important fact to remember is if the IRS does not mail the Notice of Deficiency to the last known address, the assessment based on the defaulted Notice of Deficiency (that means that the taxpayer did not file a petition to Tax Court within the 90 day period) is not valid.
If the assessment is not valid, the IRS is required by law to reverse out the invalid assessment. It is up to you, to raise the issue with the IRS that the assessment is not valid. If the assessment statute has expired, the IRS will no longer be able to assess the additional tax. In the other hand, if the assessment statute is still open, then the IRS can properly assess the additional tax by soliciting an agreement form from the taxpayer or issue a Notice of Deficiency. The correct strategy is to raise the invalid assessment issue only after the assessment statute has expired; thus, the IRS would be precluded from assessing the increase in tax.
Let us at Fresh Start Tax review your case. Our experienced staff of former IRS Examiners and Appeals Officers will evaluate your case and determine whether you should raise the issue that the assessment is invalid and demand that the IRS reverse the invalid assessment.
Many assessments of tax attributable to the taxpayer’s flow through adjustments from partnerships are not valid due to procedural errors on the part of the IRS. The assessment of tax attributable to a taxpayer’s share of partnership items is a complex area of tax law that even the IRS makes many errors in its application.
Let Former IRS agents get you the tax relief you need on your back taxes.
Fresh Start Tax L.L.C. is one of the premier tax resolution firms in the country. We deal with all types of civil cases including individuals, businesses, non-profits, partnerships and corporations. We have staff that specialize in every facet of IRS Tax Representation.
We know all the IRS tax strategies because of our extensive IRS working backgrounds. We were Former IRS Certified Tax Instructors that taught IRS Tax Law in the IRS Regional Training Center. Some of our many specialties include the following:
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 if Tax Records are lost or destroyed
Our Company Resume: ( Since 1982 )
- Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- 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”
- 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 90.3 FM Monthly Radio Show-Business Weekly
by Fresh Start Tax | Jun 13, 2012 | Back Taxes, IRS Tax Debt, IRS Tax Problem, Offer in Compromise, Tax Help, Tax Lawyer, Tax Settlements
Offer in Compromise – Free Review & Consult – Pre Qualify for no cost – Former IRS 1-866-700-1040
Fresh Start Tax L.L.C. is one of the leading and most trusted tax resolutions firms in the country. “A” Plus rated by the BBB staffed with Former IRS employees.
On staff are Board Certified Tax Attorneys, CPA’s and Former IRS agents and managers with over 60 years of direct IRS tax experience. We can settle your tax debt on your back taxes and get you tax relief.
Also on staff are former IRS Agents who taught the Offer in Compromise Program when employed by the IRS.
We will for no cost offer a free tax consult to see if you qualify for an offer in compromise.You will get a no cost professional opinion on your case. Do not be ripped off by other tax firms.
You do not want to file for a offer in compromise or pay a fee to any tax firm unless you know you are pre-qualified.
Offer in Compromise – Free Review & Consult – Pre Qualify for no cost – Former IRS
Call us of SKYPE us today to here the truth about Offers in Compromise.
You will speak directly to a tax professional!
Major Policy change for offers in compromise
The IRS has just had a major policy change in regard to the Offer in Compromise and it will so allow many more taxpayers to completely lower their tax bill with the IRS.
This is a major and sweeping changing one of the most significant the Internal Revenue Service has made in the past 50 years in regard to IRS collection policy.
The new Offer in Compromise program focuses on the financial analysis used to determine which taxpayers qualify for an OIC.
This major announcement also enables some taxpayers to resolve their tax problems in as little as one to two years compared to four or five long years in the past.
In most circumstances, the IRS changes announced will include:
• Revising the calculation for the taxpayer’s future income.
• Allowing taxpayers to repay their student loans.
• Allowing taxpayers to pay state and local delinquent taxes.
• Expanding the Allowable Living Expense allowance category and amount.
When the IRS calculates a taxpayer’s reasonable collection potential, it will now look at only one year of future income for offers paid in five or fewer months, down from four years, and two years of future income for offers paid in six to 24 months, down from five years.
All offers in compromise must be fully paid within 24 months of the date the offer is accepted.
The Form 656-B, Offer in Compromise Booklet, and Form 656, Offer in Compromise, has been revised to reflect the changes.
You can find this forms on our website.
Other changes to the program include narrowed parameters and clarification of when a dissipated asset will be included in the calculation of reasonable collection potential. In addition, equity in income producing assets generally will not be included in the calculation of reasonable collection potential for on-going businesses.
by Fresh Start Tax | Jun 13, 2012 | IRS Tax Problem, Tax Lawyer, Tax Levy and Wage Garnishments
Wrongful IRS Tax Levy – How to get a release of Wrongful Tax Levy
If the IRS has placed a wrongful or incorrect tax levy on any asset that you have, there is a procedure to removal the wrongful tax levy from the IRS.
First of all, there is no specific form for making the request to get the wrongful tax levy removed.
The Tax Law on a Wrongful IRS tax levy.
§ 301-6343-3(d) states in part that a levy that was made in violation of the law must be released and the levied property must be returned to the taxpayer.
§ 301-6343-3(e) states in part that the taxpayer must request the return of levied property within 9 months after the levy.
§ 301-6343-3(h) provides the procedure for making a request for the return of the levied property.
The procedure is as follows:
1. The request must be in writing to the address on the levy form.
2. The request must include the following information:
a. The name, current address and the taxpayer identification number.
b. A description of the property levied upon.
c. The date of the levy.
d. A statement of the grounds upon which the return of money is being requested.
§ 301-6343-3(g) states that the commissioner must determine whether any of the conditions of § 301-6343-3(d) apply for the release of the levy and the return of the levied property.
If the IRS denies the request for the return of the levied property, IRM 5.11.2.3.3(1), states that the IRS will issue Letter 3975 (Rejection of Request for Return of levied Property ) to the taxpayer.
IRM 5.11.2.3.3(3) states that the taxpayer may appeal the rejection (after receiving Letter 3975) of the request for the IRS to return the levied property using Collection Appeal Program (CAP) procedures; or, if Collection Due Process (CDP) rights exist under § 6330(f) and are timely exercised by raising the issue at a CDP hearing or an equivalent hearing, whichever may be applicable.
The removal of the wrongful or incorrect tax levy.
The first place to start is to contact the person or unit that issued the wrong IRS tax levy.
Ask to speak to the manager in the unit where the levy was sent. Many times you will not be allowed to speak to the managers about the wrongful tax levy. Once you make that request two days latter file a CAP request by fax to the unit of person working the case. This forces the IRS to work your appeal and start the process of the removal of the wrongful tax levy.
If after all this the IRS still does not work the wrongful tax levy, you can contact the Taxpayer Advocate Office.
Should you need any help with this process contact Fresh Start Tax LLC.
We have on staff Tax Attorneys, CPA’s and Former IRS and can address all your IRS problems and get you immediate tax relief.
Wrongful IRS Tax Levy – How to get a release of Wrongful Tax Levy – Former IRS Agents
by Fresh Start Tax | Jun 5, 2012 | Offer in Compromise, Tax Lawyer, Tax Returns, Tax Settlements, Uncategorized
I am a former IRS agent and teaching instructor of the offer in compromise. Call us today for a free initial tax consultation and hear the truth about the offer in compromise program. I worked out a South Florida IRS offices for over 10 years.
IRS has just instituted as brand new program called the ” Fresh Start Program or the Fresh Start Initiative to help struggling taxpayers settle their IRS tax debt once and for all.
At Fresh Start Tax LLC we are comprised of Board Certified Tax Attorneys, CPA’s and Former IRS agents and managers who know the offer in compromise/tax debt settlement program inside and out.
We have worked hundreds of offers in compromise and actually taught the Offer in Compromise/tax debt settlement program when we worked at the IRS in the local South Florida Office.
We also have on staff former IRS Agent audit managers and former IRS Appeals agents to review all cases before they are sent to the IRS.
We have over 60 years of IRS work experience out of the South Florida IRS office.
The new program will change the way taxpayers settle their back tax cases. In the past, IRS made it very difficult for the taxpayer to settle their offers in compromise because of tough rigid standards. IRS over reviewed the cases and had a policy to reject first on any possible avenue it could.
The normal IRS agent reviewing cases did everything they could to reject offer in compromise/tax debt settlements because it required to much work to accept.
Now that the new program has been instituted the and policy has changed we believe the agents will follow the directives from management to settle offers in compromise.
No Offer in Compromise should be turned in for the sake of ” lets give it a try.
Offer in Compromise require a lot of skill and work.
At Fresh Start Tac LLC we will review all potential offers in compromise/tax debt settlements for no cost to see if you qualify. If you do we will move forward.
If you have very little in the way and assets and you have very little disposable income you will be a perfect candidate for an offer in compromise.
Fresh Start Tax also can file all back or unfiled taxes and release bank and wage levies.
Call us today for a free tax consult. We are affordable and friendly.
Miami, Ft.Lauderdale, Palm Beaches – Offer in Compromise – Offer Specialists, Former IRS – New Fresh Start Program
