by steve | Sep 13, 2011 | Tax Levy and Wage Garnishments
Call us for immediate Tax Representation and have all IRS d today!
The IRS Collection Appeals Program (CAP)
The following publications are to inform taxpayers about the CAP program:
Publication 594, The IRS Collection Process
Publication 1660, Collection Appeal Rights
IRS Enforced Collection Action:
A taxpayer, or a third party whose property is subject to a collection action, may appeal the following actions under CAP:
Levy or seizure action that has been or will be taken.
A Notice of Federal Tax Lien that will be or has been filed.
The filing of a notice of lien against an alter-ego or nominee’s property.
Denials of requests to issue lien certificates, such as subordination, withdrawal, discharge or non-attachment.
Rejected, proposed for termination or terminated installment agreements.
Dis-allowance of taxpayer’s request to return levied property under IRC 6343(d).
Dis-allowance of property owner’s claim for return of property under IRC 6343.
A taxpayer may appeal in CAP:
A levy or seizure on each asset or even the same asset previously levied if a newly discovered legal defect is the issue. The reason for this is that each levied or to be levied asset may have different issues.
For example, a bank account in a different bank than previously levied on may actually be the asset of the child of the taxpayer but the taxpayer’s SSN is on the account. Subsequent levies on the same asset, e.g., the same bank account, are not entitled to another CAP appeal unless there is a legal issue on the subsequent levy.
A NFTL filed in each subsequent location.
Each rejection or termination of an installment agreement.
Appeals has a goal to complete CAP cases as soon as possible with the Appeals technical employee normally resolving the CAP within 5 business days from the date the case is assigned to them.
Lien withdrawals or discharges, installment agreement, seizure, and claim issues may be quite complicated or require verification and will generally take longer than 5 business days to resolve.
These cases should normally be resolved within 15 business days.
Third parties may appeal an IRC 6325(b)(4)”right of substitution of value” discharge. Under IRC 7426(a)(4) however, the third party has only 120 days after the discharge to file an action in federal district court challenging the Service’s determination of the government’s lien interest.
Before a taxpayer requests a CAP appeal, he or she must discuss the problem with the Collection manager. Taxpayers or representatives who make themselves unavailable to the manager for the mandatory discussion will not be entitled to a CAP appeal unless it is apparent the IRS manager did not offer a “reasonable” opportunity for such discussion to occur.
The discussion with the group manager on proposed termination, terminated or rejected installment agreements is not mandatory due to statutory right to appeal these actions. See IRC 7122(e)(2).
CAP cases should only be closed on ACDS as a premature referral, cc 20, in the following instances:
When the taxpayer appealed before entitlement to a CAP hearing. IRM 8.22 – Collection Due Process.
The taxpayer or the representative did not have the mandatory meeting with the manager (exception is installment agreement CAP requests).
CAP requests with excluded issues. IRM 8.22 – Collection Due Process.
The CAP appeal is not timely. The appeal was submitted later than allowed under the Collection Appeals Program time frames. For time frames for filing a CAP appeal for installment agreements, see IRM 8.24.1.2.3(6). For other Field Collection CAP appeals see IRM 8.24.1.2.4(3). Time frames do not apply to non installment agreement ACS and Customer Service CAP cases as the CAP request is made prior to the managerial conference
By policy, collection action is suspended while the case is in Appeals for lien, levy, and seizure CAP appeals. The Collection function may continue enforcement action, however, if it believes withholding the action would put collection of the tax liability at risk. Examples:
Evidence that the taxpayer is dissipating assets.
Pyramiding additional tax liabilities, including unpaid Federal Tax Deposits (FTD) and delinquent tax returns.
Appeals should be notified immediately if Collection determines that enforcement should continue.
For installment agreement rejections and terminations, levy action is prohibited by statute.
The prohibition of levy does not apply if the taxpayer waives the levy suspension. Levy prohibition also does not apply on a proposed installment agreement if the installment agreement is requested solely to delay collection.
by steve | Jul 21, 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
Hire a professional tax firm that have saved their clients millions of dollars since 1982.
Are you experiencing an Hardship Situation in your life?
IRS defines a current hardship as being that your current necessary living expenses exceed your present income. If you are experiencing that type of problem call us today to get immediate tax relief and help form Board Certified Tax Attorneys, Lawyers, Former IRS Agents, and Managers.
We taught Tax Law at the IRS.
We have over 205 years of professional tax experience and over 60 years of direct work experience with the IRS in the local, district and regional offices of the Internal Revenue Service.
Areas of Tax Practice:
- Immediate IRS Tax Representation
- Offers in Compromise/ IRS Tax Debt Settlement
- Immediate Release of Bank Garnishments or Wage Levies
- IRS Bill/Notice of “Intent to Levy” or Final Notices
- IRS Tax Audits Small and Large Dollar
- Hardships Cases / Unable to Pay
- Payment Plans, Installment Agreements
- Innocent Spouse Relief
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll/ Trust Fund Penalty Cases
Our Company Resume: ( Since 1982 )
- Our staff has over 205 years of professional IRS tax representation experience collectively
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- Former IRS Managers, Instructors and Trainers
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed to practice in all 50 States
- Certified by the Internal Revenue Service
- Nationally Recognized Veteran Former IRS Agent
- Nationally Recognized Published Tax Expert
- As heard on 90.3 FM Monthly Radio Show-Business Weekly
Legal Basis for Releasing Levies
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IRC 6343(a)(1) requires levies to be released when the Service determines the circumstances in this section exist. Per Reg. 6343-1(a) the Service may require any supporting documentation as is reasonably necessary to determine whether a condition requiring release exists.
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Release the notice of levy as soon as one of the circumstances in this section is identified to prevent payments from being received after the notice of levy should have been released. This will avoid the need to return levied property and the inconvenience this may cause for the taxpayer.
IRS Tax Example:
After a notice of levy has been sent to a taxpayer’s employer, the taxpayer responds and shows that the notice of levy prevents her from paying for basic necessities for her family. Because the levy is causing an economic hardship, release it immediately, so the employer will not send a levy payment on the next pay day.
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Section 362(a) of the Bankruptcy Code (Title 11) prohibits levy on the property of a taxpayer in bankruptcy. A levy on this property is generally illegal and must be released. Contact Insolvency for advice if you inadvertently levy on property of a taxpayer in bankruptcy.
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Any notice of levy that violates the Internal Revenue Code or regulations must also be released, e.g., a levy issued while the taxpayer’s CDP hearing is pending.
by steve | Jul 1, 2011 | IRS Tax Advice, Tax News
Fresh Start Tax L.L.C . IRS Tax Experts who specialize in IRS Tax Levy, Garnishment and Tax Lien Releases Since 1982 “A” Rated by the Better Business Bureau
Get immediate releases of IRS Tax Levies or Wage Garnishments and we can close your case off of the IRS computer enforcement system.
Let former IRS Agents, Managers, and Instructors who worked for the Internal Revenue Service for over 60 years in the local, district and regional office get you immediate and permanent IRS Tax Levy and Lien Release.
Areas of Tax Practice:
- Immediate IRS Tax Representation
- Offers in Compromise/ IRS Tax Debt Settlement
- Immediate Release of Bank Garnishments or Wage Levies
- IRS Bill/Notice of “Intent to Levy” or Final Notices
- IRS Tax Audits Small and Large Dollar
- Hardships Cases / Unable to Pay
- Payment Plans, Installment Agreements
- Innocent Spouse Relief
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll/ Trust Fund Penalty Cases
Our Company Resume: ( Since 1982 )
- Our staff has over 205 years of professional IRS tax representation experience collectively
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- Former IRS Managers, Instructors and Trainers
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed to practice in all 50 States
- Certified by the Internal Revenue Service
- Nationally Recognized Veteran Former IRS Agent
- Nationally Recognized Published Tax Expert
- As heard on 90.3 FM Monthly Radio Show-Business Weekly
How we immediately get Notices of Wage Levy and Bank Garnishment Levies 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.
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 – 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.
Do your homework before hiring a Professional Tax Firm. Make sure they have on staff Board Certified Tax Attorneys, Lawyers, CPAs, Former IRS Agents and Managers. Also, check the following to ensure the creditability and history of the Tax Firm.
1. Better Business Bureau – www.bbb.org/us/Find-Business-Reviews
2. Complaints.com – www.complaintsboard.com
3. Rip Off Report – http://www.ripoffreport.com/
by steve | Jun 12, 2011 | IRS Tax Advice, Tax News
IMMEDIATE IRS LEVY RELEASE NOW – LOCAL TAX FIRM- FT.LAUDERDALE, MIAMI, KEY WEST – “A” Plus Rated 954-492-0088
Get your tax levy released by Former IRS Agents who worked out of the local South Florida IRS offices.
Fresh Start Tax L.L.C . A Local South Florida Professional Tax Firm
Since 1982 IRS Tax Experts “A” Plus Rated by the Better Business Bureau
We can stop all IRS Levies. As Former IRS agents we Know the System.
This also includes Social Security Income and Disability Income!
Call us for a no cost professional tax consult!
We are former IRS Agents, Managers and Instructors who have 60 years direct work experience at the local South Florida IRS offices.
We are fast, quick, honest and effective as demonstrated by our BBB rating. We know all the IRS tax strategies! We taught them at the IRS.
We have released hundreds and hundreds of IRS levies on social security and disability income since 1982.
We are one of South Florida oldest, most trusted and experienced professional tax firms.
The IRS position on levies on these incomes:
Social Security Benefits Eligible for the Federal Payment Levy Program
Through the Federal Payment Levy Program (FPLP), Social Security benefit payments outlined in Title II of the Social Security Act, Federal Old-Age, Survivors, and Disability Insurance Benefits, are subject to the 15-percent levy, to pay your delinquent tax debt.
However, benefit payments, such as lump sum death benefits and benefits paid to children, are not included in the FPLP. Additionally, Supplemental Security Income (SSI) payments, under Title XVI, and payments with partial withholding to repay a debt owed to Social Security are not levied through the FPLP.
Beginning February 2011, the FPLP may exclude certain delinquent taxpayers who receive social security payments if their income falls at or below certain established levels, based on the Department of Health and Human Services poverty guidelines.
Before your Social Security benefits are included in the FPLP, we will send you a final notice of our intent to levy, with appeal rights, if one has not already been issued.
If we don’t hear from you, or if you have already received this notice, we will send you an additional notice CP 91 or CP 298, Final Notice Before Levy on Social Security Benefits, explaining that your Social Security benefits may be levied.
See Tax Information for Appeals for additional information about your appeal rights.
You have 30 days from the date of this notice to make arrangements to pay your tax debt before we begin deducting 15 percent from your monthly benefit. See Topic 201, The Collection Process, Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer, for additional information.
Because the FPLP is used to satisfy tax debts, the IRS may levy your Social Security benefits regardless of the amount.
This is different from the 1996 Debt Collection Improvement Act which states that the first $750 of monthly Social Security benefits is off limits to satisfy non-tax debts.
Fifteen percent of the Social Security benefit will be levied through the FPLP regardless of whether or not the remaining benefit sent to you is less than $750.
IMMEDIATE IRS LEVY RELEASE,-TAX FIRM-FT.LAUDERDALE, MIAMI, KEY WEST,- “A” Plus Rated
by steve | Mar 23, 2011 | IRS Tax Advice, Tax News
Affordable Fresh Start Tax, LLC “A” Plus Rated by the Better Business Bureau Former IRS, We Know the System
A Professional Tax Firm Experts in IRS Garnishments, Tax Levies, Unfiled Returns, and the Reduction of IRS Tax Debt.
We get immediate tax results.
We have been practicing tax law since 1982 and have over 140 years of professional tax experience. We were former IRS Instructors, Managers, and IRS Agents who worked out of the Atlanta Service Center. We taught other IRS Agents.
We are one of the most trusted, experienced and oldest tax firms.<><
Received an IRS Intent to Levy, Notice/Bill or Certified Letter? How we work to successfully close your case:
If you have received a Notice or Letter from the IRS do not panic. These cases are easily handled. We are former IRS Agents, Managers and Instructors. Do not worry!
1. We review your IRS notice and/or letter and immediately check for the accuracy against your tax records.
2. We pull IRS tax transcripts and check for the validity of the tax in question.
3. We send to IRS a power of attorney and see how we can readily resolve the problem.
4. We sit down with our client, explain the situation and come to some case resolution.
5. We contact the IRS letting them know how we want to settle the case.
How we immediately get Notices of Wage Levy and Bank Garnishment Levies 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 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. 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. 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.
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:
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.
3. Effective Tax Administration – 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.
We can get you immediate and permanent IRS tax relief.
Why Hire Fresh Start Tax, LLC? We tell you the truth!
1. Fresh Start Tax is a National Tax Firm whose principles have been practicing Tax Law since 1982.
2. On staff are Board Certified Tax Attorneys, CPAs and Former IRS Agents, Managers and Instructors.
3. Former IRS Agents/Managers will review, manage, represent and close your IRS Tax Case for the best settlement possible.
4. We are one of the most experienced and trusted Professional Tax Firms with over 140 years of tax experience.
5. We have an “A” Rating from the Better Business Bureau.
