by steve | Jan 24, 2012 | Tax Help
IRS Hardship IRS Levy. we can help with your back taxes. 1-866-700-1040
Has the IRS placed on levy on your bank account or your wages? You can get your your levy released and be placed in a IRS hardship without the filing of your returns to get the levy released.
Contrary to popular belief what the IRS tells you about having all your tax returns filed before they will put you into a IRS Hardship is just not true.
Every time we call the IRS with a client that has a true IRS hardship and meets the income test and expense tests for a IRS Hardship we are ALWAYS told all tax returns must be filed.
You do not have to file all your tax returns to get the levy released, at least immediately.
We should also say that with this ruling you will find below, it does not preclude you from the filing of your tax returns.
The requirement is still there and IRS will probably give you a new date to have your tax returns filed.
There has been a recent ruling by the Taxpayer Advocates Office now setting the record straight.
Do not be bullied by the IRS.
March 29, 2011
Control No: TAS-13.1.10-0311-008
Expires: March 29, 2012
MEMORANDUM FOR TAXPAYER ADVOCATE SERVICE EMPLOYEES
s/ Nina E. Olson
FROM: Nina E. Olson
National Taxpayer Advocate
SUBJECT: Interim Guidance on Handling Collection Cases where
Economic Hardship is Present but the Taxpayer has not
Filed all Required Returns
The purpose of this memorandum is to update the guidance issued on March 23,
2010, entitled Interim Guidance on Handling Collection Cases where Economic
Hardship is Present but the Taxpayer has not Filed all Required Returns
concerning how Taxpayer Advocate Service (TAS) employees should handle
collection cases involving taxpayers with economic hardships and unfiled returns.
The Tax Court opinion, Vinatieri v. Commissioner, 133 T .C. 392 (2009)
illustrates some of the issues that can arise in this type of case. In that case, the
Tax Court held that if, during a Collection Due Process (CDP) levy hearing, the
taxpayer establishes that the proposed levy will create an economic hardship, the
IRS cannot proceed with the proposed levy action, even if the taxpayer has not
filed all returns that are due. During the CDP hearing, Ms. Vinatieri submitted
financial information to support her claim that she could not pay an outstanding
income tax liability.
The Appeals officer found that although she established
economic hardship (within the meaning of IRC § 6343(a)(1)(D)), he could not
place her account in a Currently Not Collectible (CNC) status because she had
not filed two income tax returns. Instead, the Appeals officer issued a notice of
determination sustaining the proposed levy action.
The Tax Court held that as a matter of law, the Appeals determination to proceed with a levy was wrong.
IRC
§ 6343 requires the release of a levy if the taxpayer is experiencing an economic
hardship, even if the taxpayer has not filed all returns. The court also held that
rather than proceeding with the levy, the Appeals officer should have considered
alternatives to the proposed levy action.
Note: IRC § 6343(a)(1)(D) states that a levy shall be released if “the Secretary
has determined that such levy is creating an economic hardship due to the
financial condition of the taxpayer.” Treasury Regulation § 301.6343-1(b)(4),
2
defines economic hardship:
“The levy is creating an economic hardship due to
the financial condition of an individual taxpayer. This condition applies if
satisfaction of the levy in whole or in part will cause an individual taxpayer to be
unable to pay his or her reasonable basic living expenses. The determination of a
reasonable amount for basic living expenses will be made by the director and will
vary according to the unique circumstances of the individual taxpayer. Unique
circumstances, however, do not include the maintenance of an affluent or
luxurious standard of living.”
TAS employees should advocate for the taxpayer experiencing economic
hardship when the IRS has issued a notice of levy or a Final Notice of Intent to
Levy, but the IRS will not place the account in CNC status or release a levy
because of unfiled returns.
Most TAS cases will be in the Automated Collection
System (ACS), but could also involve a Revenue Officer or Appeals (either in the
form of a Collection Appeal Program (CAP) conference or CDP hearing).
A more detailed discussion of relevant IRC sections, regulations, and IRM
references for assistance in case building and advocating for taxpayers are
included in the attachment to this memorandum.
When advocating for a taxpayer in this type of situation, attach a copy of the
Vinatieri opinion to the Operations Assistance Request (OAR) and use Special
Case code LE when making these arguments to the IRS.
If the IRS disagrees
and does not provide a compelling reason to support its disagreement,
immediately elevate the case to a manager for consideration of a taxpayer
assistance order (TAO).
Also, consider whether referral to a Revenue Officer
Technical Advisor (ROTA) may also be appropriate. However, remember that
often “time is of the essence” in these cases, and a TAO may be necessary so
the taxpayer is not further harmed.
This IGM will be incorporated into IRM 13.1.10. If you have any questions,
please contact James Book, Management and Program Analyst, TAS Technical
Analysis and Guidance at 816-291-9944
IRS Hardship – IRS Levy – All tax returns do not have to be filed – Former IRS Agent – Owe Back Taxes
by steve | Nov 3, 2011 | Tax Help, Tax Levy and Wage Garnishments
Have Former IRS agents and Managers can stop the IRS.
Fresh Start Tax LLC IRS Tax Experts “A” Rated by the BBB Affordable Tax Attorneys and Former IRS Agents
On staff Board Certified Tax Attorneys, CPA’s and Former IRS Agents. We taught tax policy as former IRS agents. We know tax!
Get immediate IRS Help and get permanent tax relief TODAY.
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 get your tax levy immediately released and go over your different tax options to get your Federal Tax Lien released asap.
Call us for a no cost consult 1-866-700-1040. Hear the truth from true IRS tax experts.
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
IRS Tax Levy, IRS Tax Liens – 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 | Nov 3, 2011 | IRS Tax Problem, Tax Levy and Wage Garnishments
Have Former IRS agents know the system! Affordable Relief.
Fresh Start Tax LLC Get your tax levy released today IRS Tax Experts Since 1982 “A” Rated by the BBB
Former IRS Agents and Managers know the complete working system of the IRS.
We can get your money back from the IRS faster than any tax firm. we taught Tax Procedures and Tax Law at the IRS.
With 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 can get you fast results.
We are fast and affordable. Call 1-866-700-1040 for a free tax consult and get your money back fast.
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
IRS Tax Levy Releases – Bank and Wage Levy Garnishments – 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.
by steve | Oct 7, 2011 | Tax Levy and Wage Garnishments
Fresh Start Tax LLC Since 1982 Affordable IRS Tax Experts in IRS Levy, Liens and Tax Settlements A Professional Tax Firm “A” Rated by the Better Business Bureau
If you have been faced with a IRS Tax Levy on a bank account or a wage garnishment call us for immediate releases of the Federal Tax Levy.
If you have a Federal Tax Lien on or against your property call us to hear options to get the tax liens released.
If you are looking for a IRS tax settlement call us to hear how to settle your case for the lowest amount allowed by law.
We are one of the oldest, most trusted and experienced professional tax firms.
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
IRS Levy, IRS Lien, IRS Settlement – 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 | Oct 3, 2011 | IRS Tax Problem
FRESH START TAX LLC for Tax Relief Since 1982 Affordable IRS Tax Experts A Professional Tax Firm “A” Rated by the Better Business Bureau
If you need immediate IRS Tax Relief call us for a no cost professional tax consult and find out the different options you have about getting immediate and permanent tax relief and tax help.
Being comprised of Board Certified Tax Attorneys, CPAs and Former IRS Agents, Managers and Instructors we can get immediate tax results.
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 are one of the oldest, most trusted and experienced professional tax firms.
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
Tax Relief – 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
