Tax Returns Postmark Received Date – New regulations provide that a evidence of a postmark is not sufficient to prove delivery

New regulations provide that a evidence of a postmark is not sufficient to prove delivery. ( T.D. 9543, 76 Fed. Reg. 52561 (8/23/11), amending Regs. §301.7502-1, by revising paragraphs (b)(2) and (e) and adding paragraphs (c)(3) and (g)(4)).

If a tax return preparer files returns, the preparer should either hand-deliver them to the IRS, use certified mail, or use an alternative described below.

When a preparer sends returns to clients, the preparer must consider not only recommending that the clients send the returns via certified mail but also:

• warn the clients that the failure to use certified mail might invalidate the returns, and
• encourage the clients to contact the preparer for alternative methods if certified mail does not work for the clients.

Private delivery services, such as UPS or FedEx, can also be used, but you should first confirm by looking at Notice 2004-83 , 2004-52 I.R.B. 1030 or any relevant guidance issued after that.

The IRS stated that it will be issuing more guidance on private delivery services.

This article was written by Ron Marini ,Miami , a friend of Fresh Start Tax LLC, thanks Ron!

IRS TAX RELIEF PROGRAMS – CONSULTANTS – REPRESENTATION – FORMER IRS AGENTS – TRUE EXPERTS – Charlotte, Raleigh, Greensboro, Durham, Winston Salem – NORTH CAROLINA

Fresh Start Tax LLC          Since 1982          IRS Tax Experts         A Professional Tax Firm      “A” Rated by the Better Business Bureau

Call us today and hear all the different tax options for you to close or settle your debt with the IRS.

We know all the different options because we taught Tax Law at the IRS in the Atlanta Regional Training Center at the IRS.

Not only were we former IRS Agents, Managers and Instructors but  we also taught the Tax Debt Settlement Program called the Offer in Compromise.

As a result, we know all the tax settlement formulas and policies regarding all the programs for tax debt settlements.

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly

How we Settle and Negotiate your case with the Internal Revenue Service:

1. We immediately send a power of attorney to the IRS letting them know we are now your tax representative. You will never have to speak to the IRS.

2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.

3. The IRS requires a current financial statement. We will secure a required 433-A (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.

4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.

IRS Tax Settlement Agreements can be in different forms:

a. Hardship Settlements. Cases usually go into a 3 year suspended status because of an inability to pay. This is also called currently noncollectable. Your case will go into a hardship status because you do not have the income coming in to meet your current expenses. The IRS will use the National Standards Program to assess hardship.

b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.

c. IRS Offer in Compromise. There are three types of OICs:

 The IRS may accept an Offer in Compromise based on three grounds:

1. Doubt as to Collectibility – Doubt exists that the taxpayer could ever pay the full amount of tax liability owed within the remainder of the statutory period for collection.

2. Doubt as to Liability – A legitimate doubt exists that the assessed tax liability is correct. Possible reasons to submit a doubt as to liability offer include:

(1) the examiner made a mistake interpreting the law,

(2) the examiner failed to consider the taxpayer’s evidence or

(3) the taxpayer has new evidence.

3. Effective Tax Administration / Exceptional Circumstances – There is no doubt that the tax is correct and there is potential to collect the full amount of the tax owed, but an exceptional circumstance exists that would allow the IRS to consider an OIC. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.

See our home page for more details about Fresh Start Tax L.L.C.            Thank You

 

 

 

TAX TIPS – Outsourcing your Payroll – CAUTION FROM THE IRS – FRESHSTARTTAX.COM

Tips for Employers Outsourcing Their Payroll    IRS TAX TIPS FROM THE IRS NEWS WIRE

Outsourcing payroll duties to third-party service providers can streamline business operations, but the IRS reminds employers that they are ultimately responsible for paying federal tax liabilities.

Remember you are responsible for the activity of the third party source.

 BEWARE    CAUTION –   Recent prosecutions of individuals and companies who – acting under the guise of a payroll service provider – have stolen funds intended for payment of employment taxes makes it important that employers who outsource payroll are aware of the following three tips from the IRS:

1. Employer Responsibility– The employer is ultimately responsible for the deposit and payment of federal tax liabilities. Even though you forward the tax payments to the third party to make the tax deposits, you – the employer – are the responsible party.

If the third party fails to make the federal tax payments, the IRS may assess penalties and interest. The employer is liable for all taxes, penalties and interest due. The IRS can also hold you personally liable for certain unpaid federal taxes.

2. Correspondence If there are any issues with an account, the IRS will send correspondence to the address of record. The IRS strongly suggests you do not change the address of record to that of the payroll service provider. That could limit your ability to stay informed of tax matters involving your business.

3. EFTPS  Choose a payroll service provider that uses the Electronic Federal Tax Payment System. You can register on the EFTPS system to get your own PIN to verify the payments.

The IRS web site – www.irs.gov has more information on the responsibilities of employers outsourcing payroll, payroll service providers and EFTPS.

IRS TAX ATTORNEYS, LAWYERS, FORMER IRS AGENTS – TAX RELIEF – DEBT SETTLEMENT – Charlotte, Raleigh, Greensboro, Durham, Winston Salem – NORTH CAROLINA

Fresh Start Tax

 

Affordable Fresh Start Tax LLC        Since 1982        IRS Tax

Experts    “A” Plus Rated by the Better Business Bureau     

A Professional Tax Firm

 

Hire true IRS tax professionals and not some tax mill full of sales people. Do not be ripped ripped off by pretenders. Hire Trust and Experience!

Call us for a no cost  professional consult and hear all your tax options on how to get your case resolve and settled.

You will hear the truth.

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 taught Tax Law at the Regional Training Facility.

 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:

 

  • Immediate  IRS Tax Representation
  • Offers in Compromise / IRS Tax Debt Settlements
  • Immediate Release of Bank Levies or Wage Garnishments
  • Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
  • IRS Tax Audits –  Small and Large Dollar
  • Hardships Cases / Unable to Pay
  • Payment Plans, Installment Agreements
  • Innocent Spouse Tax Relief
  • Abatement of Penalties and Interest
  • State Sales Tax Cases
  • Payroll / Trust Fund Penalty Cases
  • Filing Back Tax Returns
  • Tax Return Reconstruction if Tax Records are lost

 

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly


See our Home Page for more details     Thank you

IRS TAX HELP – LATE, BACK, UNFILED, DELINQUENT TAX RETURNS – SETTLE TAX – TAX ATTORNEYS, FORMER AGENTS – Charlotte, Raleigh, Greensboro, Durham, Winston Salem – NORTH CAROLINA

Fresh Start Tax LLC        Since 1982         IRS Tax Experts     A Professional Tax Firm       “A” Rated by the Better Business Bureau

We can quickly prepare your tax returns with little or no tax records. Being Former IRS Agents, we are tax experts in  tax reconstruction .

We have filed thousands of tax returns. We also can Audit Proof your tax return.

We also will work out a tax settlement to close your case with the IRS. We have over 60 years of direct work experience at the IRS.

If you are having a current tax  problem with the Internal Revenue Service and need immediate tax relief call us for a no cost professional consultation and let us explain to you how quickly we can resolve your IRS Issues.

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly

LOST TAX RECORDS – The process of filing back or unfiled tax returns: (Lost or few tax records )

If you have unfiled tax returns, this process  Fresh Start Tax LLC  uses to get current with the IRS and get you immediate and permanent tax relief

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.