by steve | Aug 28, 2011 | IRS Tax Advice, Tax News
Former IRS Agents and Managers with over 60 years of combined experienced.
Fresh Start Tax LLC Since 1982 IRS Tax Experts A Professional Tax Firm “A” Plus Rated by the Better Business Bureau
We are a professional tax firm that has been practicing IRS Tax Relief since 1982.
We are comprised of Board Certified Tax Attorneys, CPA’s and Former IRS Agents, Managers and Instructors.
Hear the truth about tax relief from the company who has been around since 1982 and has an “A” Plus Rating with the BBB.
We have over 205 years of professional tax experience and over 60 years of direct work experience at the local, district and regional IRS tax office.
Hire trust and experience.
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”Plus
- 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
by steve | Aug 28, 2011 | IRS Tax Advice, Tax News
Let us help if this is causing a Hardship.
This becomes an important tax issue when it comes to the issuance of IRS sending out notices of IRS Audit, IRS Tax Liens and IRS Tax Levies and various other time sensitive documents.
In general, the IRS is only required to send IRS notices to the taxpayer’s LAST KNOWN ADDRESS .
What do the Courts say about this Tax Issue?
The courts have defined the phrase, last known address as:
The taxpayers last permanent address or legal residence known by the Internal Revenue Service or the last known address of a definite duration to which the taxpayer has directed the Internal Revenue Service to send all communications during such period.
In generally, the taxpayers Last Known Address is the address on the taxpayer’s most recently filed tax return, unless the taxpayer notifies the IRS that they have a different address.
IRS will not hunt you down to find out where you are living, if you do not forward your new address to them, you are now fair game.
But, we can help! Call us today!
by steve | Aug 28, 2011 | IRS Tax Advice, Tax News
Fresh Start Tax LLC IRS Tax Experts Since 1982 A Professional Tax Firm “A” Plus Rated by the Better Business Bureau
Get Immediate Tax Relief from the Internal Revenue Service. Get your IRS Bank Levy or Wage Garnishment immediately released.
We are compromised of Board Certified Tax Attorneys, CPA’s and Former IRS Agents Supervisors and Instructors with over 205 years of professional tax experience.
We know everything about IRS and how the internal system works. We worked over 60 years for the IRS.
We taught Tax Law and Tax Collection policy at the Regional Training Center in Atlanta Georgia. We are true IRS Tax Experts.
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 can immediately get Notices of Bank Levy and Wage Garnishment Released.
As former IRS Agents, Managers and Instructors we have issued thousands of IRS Wage/Garnishment and Bank Levies. We know exactly how to quickly get them released. We have what it takes.
1. We immediately send a power of attorney to the IRS letting them know we are now your representative. You will never have to speak to them.
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-F (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. 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.
IRS Bank Levy, Wage Garnishments – Stop the IRS Today – Tax Attorneys, Former IRS Agents
by steve | Aug 28, 2011 | IRS Tax Advice, Tax News
Fresh Start Tax L.L.C. IRS Tax Experts Since 1982 A Professional Tax Firm “A” Rated by the Better Business Bureau
Let us immediately resolve your IRS Tax Problems! Our Tax Firm is a specialty Tax Firm developed for IRS Tax Representation and Tax Resolution.
Have Board Certified Tax Attorneys, CPA’s or Former IRS Agents, Managers and Instructors give you the best tax options to settle your case for the lowest possible dollar.
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 tax offices of the Internal Revenue Service.
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
by steve | Aug 27, 2011 | IRS Tax Advice, Tax News
Fresh Start Tax LLC Since 1982 IRS Tax Experts A Professional Tax Firm “A” Rated by the Better Business Bureau
Hire true Tax Experts to completely resolve your IRS Problem. Get immediate relief from IRS tax levies and wage garnishments.
We not only will get your tax levy released we will also settle your case with the IRS. We are fast and affordable!
We are 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 direct work experience at the IRS in the local, district and regional offices.
In addition, we taught the Tax Settlement Program at the IRS called the offer in compromise.
We are one of the oldest, most trusted and experienced professional firms when it come to tax relief and resolution.
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
by steve | Aug 27, 2011 | IRS Tax Advice, Tax News
THE IRS TAX PROCEDURE FOR THE FILING OF THE FEDERAL TAX LIEN
The INTERNAL REVENUE SERVICE is required to make reasonable efforts to contact the taxpayer before filing a NOTICE OF THE FEDERAL TAX LIEN. The efforts to contact the taxpayer are to advise that a NFTL may be filed if full payment is not made when requested.
Issuance of the statutory assessment notice and the balance due notices sent during the collection process will constitute reasonable efforts.
Publication 594 (IRS Collection Process), CP 501 (Balance Due – Reminder), CP 504 (Balance Due – Urgent Notice), and Letter 1058 (Final Notice – Intent to Levy), advises the taxpayer that a NFTL may be filed.
Also the ACS letters LT-39 (Reminder Notice) and LT-11 (Final Notice of Intent to Levy and Your Notice of Your Right to Hearing) warns taxpayers of possible NFTL filing.
While the IRS notices sent in the notice stream are sufficient for filing a NFTL, generally when a NFTL has not been previously filed the revenue officer’s determination with respect to the filing of the NFTL will be done in conjunction with the initial actual contact or initial attempted contact. Contact (request for full payment) may be made by:
1.field contact (preferably).
2. telephone.
3.mailing a notice or letter to the last known address (when appropriate). See IRM 5.11.1.2.1.1 for “last know address” description.
If full payment is not received during initial contact, explain to the taxpayer that a lien may be filed. See below 5.12.2.4.1 for lien filing criteria. Explain the possible effects of the NFTL filing on normal business operations and their credit rating.
If the taxpayer disagrees with the proposed lien filing, advise the taxpayer of their right to appeal under the Collection Appeals Program (CAP). Also explain to the taxpayer their right to request a Collection Due Process (CDP) hearing under IRC 6320 once the lien has been filed. See IRM 5.12.1
