Articles Posted in IRS audit advice

Continued from our prior blog post.

The Most Common IRS Red Flags that could trigger a Tax Audit:

16. Claiming 100% business use of a vehicle – When you depreciate a car, you have to list on IRS Form 4562 of what percentage of its use during the year that you claim (testify on a Federal form by your signature) was for business. Claiming 100% business use of an automobile, especially if you have no other vehicles available for use, can be a red flag; so being conservative here is advisable.

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TAX AUDIT – DO IT SMOOTH

It is not uncommon for the IRS to conduct a tax audit on a company any uncalled day. The very news that the IRS would be paying a visit can cause undue, unnecessary stress for any individual/ organization. While a tax audit is just routine procedure conducted by the IRS, it has however gained a notorious reputation of being an extremely nerve wracking process for the taxpayer. To make the tax audit process an easy journey, the IRS is and has always made best of its attempt.

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IRS Audit Overview

Pre-audit Analysis
An in-depth pre-audit analysis is essential to conducting a quality examination. IRS Examiners, Revenue Agents, should prepare a comparative analysis of the taxpayer’s returns for multiple years to assist in the identification of:

• large, unusual and questionable items,
• missing schedules, statements and/or elections
• inconsistencies between different years, and
• audit potential.

A successful IRS taxpayer audit depends upon what is done before the interview. The IRS examiner should obtain as much information about the taxpayer, be organized, and prepare an interview outline that is tailored to the taxpayer under examination. As preliminary information is gathered, it should be carefully reviewed and documented for the IRS tax audit.

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First and foremost, you must respond to any IRS Notice.

If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide specific instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office.

The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.

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Do you owe back Taxes? Did you receive an audit letter from the IRS?

First, do not to panic. The IRS uses various letters to communicate with taxpayers about IRS back taxes and IRS tax audits. As with most IRS communications, there are strict deadlines associated with these letters that you have to meet. You should seriously review the items that are being challenged and prepare your factual response in a clear way to the IRS. As taxpayer, you can represent yourself, or hire a professional tax representative as a power of attorney to resolve your tax matters. Selecting a tax return for audit does not always suggest that the taxpayer has either made an error or been dishonest. In fact, some audits result in a refund to the taxpayer or acceptance of the return without change.

We represent clients before the IRS to resolve their tax controversies. The tax law is complicated and a professional will be better able to guide you through the audit experience, or to effectively resolve your back tax matter.

Call our reliable tax helpline at 1-877-78-TAXES [1-877-788-2937].

Tax relief services offered such as: wage garnishment release, offer in compromise, negotiated installment agreements, IRS audit representations, 941 payroll tax help, tax resolution service

Employment and Payroll Tax Audit & Examination:
The IRS announced its plan to audit the first 6,000 employment tax audits and small business will be their audit target. The IRS will start examining 2,000 companies every year over the next 3 years.

The IRS will utilize its audit findings to target a select group of businesses and aggressively audit their payroll tax and refine estimates to close the tax gap. IRS audit agents are specially trained to audit employment and payroll tax for the audited businesses.

Colleges and Universities Tax Audits:
The IRS will audit 400 Colleges and Universities this year. The IRS is looking for unrelated business income to focus its examination at. The IRS suspects that many universities aren’t paying taxes on income from unrelated activities to their tax-exempt status, for example: stadium advertising, gym memberships, and executive pay.

Contractors with unpaid back taxes:
The IRS is cracking down hard on contractors with unpaid back taxes. The current Obama administration is developing new regulations to prevent federal contractors from receiving any government contracts as long as they owe back tax debt. In 2008, procedures were in place to prevent any contractor from bidding on government contacts if they owed $3,000 or more in tax liens and or tax judgments to the IRS.

The Revenue Service is also eyeing projects that use rehabilitation credit. IRS Agents have spotted developers claiming the 20% income tax credit on the cost of renovating certified historic buildings before they have the necessary documentation from the National Park Service to certify that the subject project is in fact historic in nature. The IRS will crack down on developers who are performing Historic structure renovations.

Employers with unpaid FICA on tips:
The IRS is sending out bills to employers such as restaurants and hotels to collect on unpaid FICA on unreported tips using data they collected from form 4137 which employees use to report tip income that they didn’t disclose to their employers. The IRS is sending letters to these employers instructing them to include their calculated amount on their next scheduled payroll deposit. Employers who comply will avoid any penalties and interest on the back taxes. The IRS is also revising the 4137 form to include the employer’s EIN number.

Mike Habib EA actively represents taxpayers in audits and examination before all administrative levels of the IRS. Don’t compromise on your representation, contact us today.

Get your free audit consultation by calling 1-877-788-2937.

What are your chances for being audited? IRS’s 2008 data book provides some clues IR 2009-22

Mike Habib, EA Tax Relief & Tax Problem Resolution

IRS has issued its annual data book, which provides statistical data on its fiscal year (FY) 2008 activities. As this article explains, the data book provides valuable information about how many tax returns IRS examines (audits), and what categories of returns IRS is focusing its resources on, as well as data on other enforcement activities, such as collections.

What are the chances of being examined? A total of 1,391,581 individual income tax returns were audited during FY 2008 (Oct. 1, 2007 through Sept. 30, 2008) out of a total of 137.8 million individual returns that were filed in the previous year. This works out to 1.0% of all individual returns filed (about the same as the audit rate for the preceding year).

Of the total number of returns audited, 503,755 (36.2%) were selected on the basis of an earned income tax credit (EITC) claim (down slightly from the 36.5% rate for FY 2007).

Only 22.3% of the audits were conducted by revenue agents, tax compliance officers, and tax examiners; the bulk of the audits (about 77.7%) were correspondence audits. These percentages are about the same as they were in FY 2007.

About 1.36 million individual returns were farm returns that showed gross receipts from farming (Schedule F). Of this group, only 7,542 (0.5%) were audited in 2008.

The no-change rate (returns accepted as filed after examination) was 11% for individual returns examined by revenue agents, tax compliance officers, or tax examiners, and 15% for correspondence exams.

Here’s a roundup of selected audit rates from IRS’ latest databook. Following are the audit rates for individual nonbusiness returns that didn’t claim the earned income tax credit:

  • For “selected nonbusiness returns” (includes returns without a Schedule C (nonfarm sole proprietorship), Schedule E (supplemental income and loss), Schedule F (profit or loss from farming), or Form 2106 (employee business expenses), 0.4% (same as for FY 2007).
  • For returns with Schedule E or Form 2106 (excludes returns with a Schedule C, nonfarm sole proprietorship, or Schedule F, profit or loss from farming), 1.3% (up from 1.2% for FY 2007).
  • For nonfarm business returns by size of total gross receipts: under $25,000, 1.2% (down from 1.3% for FY 2007); $25,000 under $100,000, 1.9% (down from 2% for FY 2007); $100,000 under $200,000, 3.8% (down from 6.2% for FY 2007); and $200,000 or more, 0.6% (down from 1.9% for FY 2007).

For returns with total positive income (TPI) of at least $200,000 and under $1 million, the audit rate was 2.6% for nonbusiness returns (down from 2% for FY 2007) and 2.8% for business returns (down from 2.9% for FY 2007). For returns with TPI of $1 million or more, the audit rate was 5.6% (down from 9.3%).

The audit rates for entities were as follows:

  • Fiduciary (estate and trust income tax returns), 0.1% (the same as for FY 2007);
  • Corporations with less than $10 million of assets, 1.0% (up from 0.9% for FY 2007);
  • Corporations with $10 million or more of assets, 15.3% (down from 16.8% for FY 2007);
  • S corporations, 0.4% (down from 0.5% for FY 2007);
  • Partnerships, 0.4% (same as FY 2007);
  • Estate tax returns, 8.1% (up from 7.7% for FY 2007); and
  • Gift tax returns, 0.4% (down from 0.6% for FY 2007).

Penalties. In fiscal year 2008, IRS assessed 30.22 million civil penalties against individual taxpayers, up from 27.33 million civil penalties assessed in the previous year. Of the FY 2008 assessments, 17.41 million (57.6%) were for failure to pay, followed by 8.55 million (28.3%) for underpayment of estimated tax. There were 391,621 assessments (1.3%) for “accuracy penalties”–assessments of penalties under Code Sec. 6662 for negligence, substantial understatement of income tax, substantial valuation misstatement, substantial overstatement of pension liabilities, and substantial estate or gift tax valuation understatement, and understatement of reportable transactions under Code Sec. 6662A.

On the corporation side, there were a total of 783,864 civil penalty assessments (up from 762,718 for FY 2007), 82.6% for either failure to pay or underpayment of estimated tax.

Offers in compromise. In FY 2008, 44,000 offers in compromise were received by IRS, and 11,000 (25%) were accepted. Over recent years, these numbers have been dropping; in 2007 for example, 46,000 offers in compromise were received by IRS, and 12,000 (26%) were accepted.

Criminal cases. IRS initiated 3,749 criminal investigations in FY 2008. There were 2,785 referrals for prosecution and 2,144 convictions. Of those sentenced, 80.9% were incarcerated (a term that includes imprisonment, home confinement, electronic monitoring, or a combination thereof). By way of comparison, in FY 2007, IRS initiated 4,211 criminal investigations, there were 2,837 referrals for prosecution, and of those sentenced, 81.2% were incarcerated.

Information returns. IRS received a total of 1.883 billion information returns in FY 2008, including Forms 1098 (mortgage interest, student loan interest, and tuition), 1099 (interest, dividends, etc.), 5498 (individual retirement arrangement and medical savings account), W-2 (wages), W-2 (gambling winnings), and Schedules K-1 (pass-through entities). Of the total, only 2.8% were submitted on paper.

Get tax relief and resolve your tax matters by contacting the tax firm of Mike Habib, EA at 1-877-78-TAXES or online at myirstaxrelief.com

Keywords: IRS tax problem, IRS tax audit, offer in compromise, surviving an audit, IRS tax help, IRS tax relief, IRS tax examination

TIGTA assesses how well IRS Examination function scrutinizes all open tax periods during audits [Audit Report No. 2009-30-034]:

IRS Examination function employees do not always appropriately inspect and examine prior and/or subsequent year tax returns when warranted, the Treasury Inspector General for Tax Administration (TIGTA) said in a new audit.

Auditors reviewed 68 statistical sample cases and found that 13 (or 21%) of the cases warranted scrutiny of additional returns but none were selected for examination. In 26 (or 38%) of the 68 cases, “there was no evidence that examiners inspected either the prior or subsequent year return to identify similar issues to the years under examination or if large, unusual, or questionable items existed that would warrant examination,” the audit said. Factors that might be considered include the comparative size of an expense, if the nature of the item is significant, the beneficial effect of the manner in which an item is reported, and missing items on the return.

“When examiners do not make the proper decision to select returns for examination, taxpayers are not provided equitable treatment, and the examination is not as effective for improving taxpayer compliance on future tax returns,” TIGTA said.

The audit also found that Compliance function tax examiners are currently unable to assess subsequent year tax returns and select them for audit. As a result, IRS “could be missing an opportunity to conduct examinations more efficiently and consistently from year to year,” TIGTA said. This assessment was based on a review of 68 additional cases which revealed that in 31 (or 46%) of those cases the same issues adjusted on the tax year return under examination were present on the subsequent year return.

The audit is available at http://treas.gov/tigta/auditreports/2009reports/200930034fr.pdf.

For IRS tax audit and tax examination expert help, contact Mike Habib, EA at 1-877-78-TAXES or online at www.myirstaxrelief.com

IRS OKs use of one property to engineer a reverse and forward like-kind swap Chief Counsel Advice 200836024

In Chief Counsel Advice (CCA), IRS has given its blessing to the use of one property to engineer both a completed reverse like kind exchange and an attempted forward like kind exchange. The forward exchange was necessary because the value of the relinquished property far exceeded the value of the replacement property that the taxpayer received. Because the forward exchange couldn’t be completed within the statutory time limits, however, the taxpayer wound up paying tax on the net cash it received.

Observation: The new CCA is noteworthy because it shows how far the like-kind exchange rules can be stretched, with IRS‘s approval, to accommodate complex conditions.

Background. In general, no gain or loss is recognized on the exchange of property held for productive use in a trade or business or for investment if the property is exchanged solely for property of a like kind which is held either for productive use in a trade or business or for investment. (Code Sec. 1031) Like-kind treatment is barred if the property to be received is not identified (e.g., by being specified in the contract) on or before 45 days after the transfer, or isn’t received within 180 days after the transfer or by the due date (with extensions) of the return for the year of transfer if earlier. (Code Sec. 1031(a)(3))

Qualified intermediaries (QIs) may be used to structure like-kind exchanges using qualified exchange accommodation arrangements (QEAAs). (Reg. § 1.1031(k)-1(g)(4)) Under established rulings policy, IRS will treat an exchange accommodation titleholder () as the beneficial owner of property for federal income tax purposes if the property is held in a qualified exchange accommodation arrangement (QEAA).

A like-kind exchange can be set up in “forward” or “reverse” mode:

  • In a “forward” (or regular) deferred like-kind exchange using a QI, the taxpayer transfers the relinquished property to the QI, who will sell the property to a buyer. The QI then takes the proceeds of the sale of the relinquished property, buys the replacement property, and transfers the replacement property to the taxpayer.
  • In a “reverse” deferred like-kind exchange, the replacement property is acquired first by the QI (typically using money borrowed from the taxpayer). The taxpayer then identifies relinquished property and transfers it to the QI, who sells it to an outside buyer. Finally, the QI transfers the replacement property to the taxpayer.

Rev Proc 2000-37, 2002-2 CB 308, tailors the 45-day and 180-day statutory periods to the specific situation of QEAAs holding title to property involved in a multiparty exchange.

Facts. A taxpayer we’ll call Hotels, Inc., wanted to acquire a building in Phoenix, Arizona. However, instead of buying it, Hotels wanted to engineer the acquisition as an exchange for one of the buildings it owned elsewhere. To that end, Hotels entered into a QEAA with EAT, an affiliate of QI. The deal called for EAT to facilitate a parking arrangement and acquire the Phoenix property in a like-kind exchange. EAT agreed to take title to the Phoenix property through a wholly-owned single member limited liability company called RPLLC. Hotels loaned RPLLC funds to buy the Phoenix property, for which RPLLC gave Hotels a promissory note obligating EAT to repay the loan to Hotels if the latter subsequently acquired the Phoenix property from EAT.

The following transactions took place:

  • On Date 1, RPLLC acquired the Phoenix property from Seller, financing the $21 million purchase price by assuming an existing $12 million mortgage on the property and borrowing the $9 million balance from Hotels.
  • On Date 2, thirty-three days after the acquisition of the Phoenix property by EAT through RPLLC, Hotels identified in writing to EAT three like-kind properties it owned to potentially serve as relinquished property for the Phoenix property. One of these properties was a building in Houston.
  • On Date 3, Hotels entered into a written exchange agreement with QI to facilitate the exchange of the Houston building. Hotels assigned to QI the right to receive the net sales proceeds for the Houston building from the company interested in buying it (Buyer).
  • On Date 4, QI, acting on behalf of Hotels, transferred the Houston building to Buyer for a total purchase price of $50 million. The net sales proceeds of $41 million (i.e., $50 million less a $9 million mortgage) were deposited with QI. Also on Date 4, which was 180 days from the acquisition of the Phoenix building by EAT, QI directed EAT to transfer the Phoenix building to Hotels as replacement property for the Houston building for a total of $9 million from the sale of the Houston building and an assumption of a mortgage of $12 million. EAT transferred its 100% membership interest in RPLLC to Hotels, thereby transferring the Houston property to Hotels. In addition, Hotels received $9 million in repayment of EAT‘s obligation under the note.
  • On Date 5, which was 42 days after the sale of the Houston property, Hotels identified in writing to QI three additional properties, which were intended by Hotels to be additional replacement properties for the exchange of the Houston property. However, although Hotels had a bona fide intent to enter into a deferred exchange on Date 4, it failed to acquire any other replacement property in the 180-day period subsequent to Date 4.

Hotels later received the remaining proceeds from the sale of the Houston building from QI. Since the attempted deferred exchange transaction spanned two separate tax years, Taxpayer reported the remaining $32 million gain from the sale of the Houston building in the tax year that included the date it received the remaining proceeds in accordance with the installment sale rules of Code Sec. 453 and Reg. § 1.1031(k)-1(j)(2).

Observation: Although the CCA doesn’t explain the derivation of the “remaining $32 million gain,” it’s apparently the $41 million cash from the sale of the Houston building net of the $9 million cash used to buy the Phoenix building.

Observation: Under Code Sec. 453(a) and Code Sec. 453(b)(1), the installment sale rules must (unless the taxpayer elects out) be used to report gain on the disposition of nondealer property where at least one payment is to be received after the close of the tax year in which the disposition occurs. The installment method may be elected even though no payments are received in the year of sale. Here, although Hotels wound up paying tax on the “cash boot” it received because the forward exchange failed, it nonetheless wound up deferring that tax to a year following the year in which the Houston building was disposed of.

Potential problem. The examiner looking at Hotels’ transactions thought that they violated Congressional intent because (1) there could be up to 360 days between the day on which replacement property is parked with an exchange titleholder at the inception of the reverse exchange and the day the deferred exchange is completed, and (2) Hotels is entitled to two separate 45 day identification periods for the forward and reverse exchanges. The argument, in essence, was that the transactions were contrary to the identification and replacement provisions in Code Sec. 1031(a)(3).

Transactions pass muster. The CCA pointed out that Hotels planned on making two exchanges, not one. A taxpayer has 45 days to identify replacement property in a deferred exchange and 45 days to identify relinquished property once replacement property is parked. Hotels satisfied the identification requirement in both instances. Moreover, a taxpayer may park property with an EAT for 180 days or less. Also, in a deferred exchange, a taxpayer must close its exchange by acquiring replacement property within the exchange period, which is the earlier of 180 days after the date on which the taxpayer transfers the property relinquished in the exchange, or the due date (determined with regard to extension) for the taxpayer’s return for the tax year in which the transfer of the relinquished property occurs. The CCA said Hotels stayed within all of these guidelines.

The CCA conceded that neither Code Sec. 1031 and its regs, nor Rev Proc 2002-37 expressly allow the same relinquished property to be used in both a reverse exchange and a forward deferred exchange. However, it concluded that nothing in these authorities prohibits this coupling in the use of the same relinquished property. Also, taxpayers using the revenue procedure are not constrained to exclusively acquire as replacement property only the property parked with the EAT. It also pointed to a long history of the courts giving significant latitude in structuring like-kind exchanges under Code Sec. 1031.

As a result, the CCA concluded that if the statutory and regulatory guidelines were followed (i.e., time limitations, the avoidance of constructive receipt, etc.) and if Hotels stayed within IRS‘s administrative guidelines, the gain it realized on the reverse exchange is deferred under Code Sec. 1031 and the gain on the intended deferred exchange is to be recognized in the tax year that includes the date that Hotels received the remaining proceeds from the sale of the Houston property, in accordance with Reg. § 1.1031(k)-1(j)(2)(ii).

For 1031 tax deferred exchange audit, or 1031 tax deferred IRS problem CLICK HERE.

IRS Tax Help

by Mike Habib, EA

UNFILED BACK TAX RETURNS

Do you have back tax returns that are Unfiled? Are you missing the records and forms necessary to file your tax returns? I have the experience and procedures to help you in reconstructing the records necessary to file your back tax returns. The IRS will not allow you to file an offer in compromise or get an installment agreement if you are not current on filing your back tax returns. If you have a refund coming to you and you file more than 3 years past the due date, the IRS will keep the refund. It is important to get your past due returns filed and I can prepare them for you. Get tax help now.

IRS Tax Audit Help

If you have been notified by the IRS that your income tax return has been selected for examination, it is very important that you do not disregard notices. If enough time has passed without cooperation on your part, you will lose any right you have to present your side of the story to explain the income or deductions on your return. We have seen many taxpayers who have ignored IRS requests and ended up paying tax, penalty and interest on overstated income or legitimate deductions.

If you are being audited, we can represent you before IRS and advocate your position to explain and push for every valid deduction possible under audit. If you have received an audit notice, please call us as soon as possible so that we can begin working on your case while it is in the early stage of the audit.

Offer in Compromise – OIC Tax Help

The IRS, the State, and other taxing authorities would allow individual or business taxpayers that cannot fully pay their entire tax liability to settle their tax obligation through the Offer in Compromise Program. This is a great opportunity for the qualified taxpayer to settle their entire tax debt for less than they actually owe. The IRS, the State, and other taxing authorities sets specific rules and guidelines for accepting an Offer in Compromise. When evaluating an Offer in Compromise, the taxpayer’s past, current and future financial situation are analyzed before an Offer in Compromise can be accepted. Contact us today to see if you would qualify for an Offer in Compromise, as each individual or business financial situation is different.

Installment Agreement – IA Tax Help

The IRS, the State, and other taxing authorities would allow individual or business taxpayers that cannot fully pay their entire tax liability to settle their tax obligation through an Installment Agreement which allows taxpayers to pay their taxes owed through monthly installment payments. We can negotiate the payment amount and the time frame for the installment agreement on your behalf. When we establish an Installment Agreement for you, it would be a negotiated amount you can afford to pay and live with based on your financial condition. To effectuate an installment agreement, the taxpayer must be compliant by being current with all tax filing requirements before entering into an installment agreement with the IRS, the State or other taxing authority.

Currently Non Collectible – CNC Tax Help

Currently Non Collectible – CNC is accomplished when the IRS holds off an individual or business taxpayer’s account from active enforcement collection efforts. There are specific rules and requirements that a taxpayer must meet before a CNC status be accomplished. The IRS would not pursue enforcement collection activity against the taxpayer and possibly the statute of limitations on the entire tax liability will run. CNC is a temporary status and if the taxpayer’s financial situation changes, the IRS could start enforcement collection on the delinquent tax account.

Wage Levy / Wage Garnishment / Wage Attachment Tax Help

The IRS, the State and other taxing authorities are actively collecting taxes for the United States Treasury, the State and other localities. If an individual or a business taxpayer can not or refuses to pay their taxes, the IRS, the State and other taxing authority will enforce collection activities through direct contact such as field visits, demand letters, and collection phone calls. The taxpayer should never disregards the demands for delinquent tax payment as the IRS, the State and other taxing authority will be exercising their levy power to collect their delinquent taxes. Wage levy and wage garnishment is enforced to collect the delinquent taxes owed by the taxpayer. Contact us today to negotiate the release of your wage garnishment, and stop your wage levy and save your paycheck.

Bank Levy Release Tax Help

The IRS, the State and other taxing authorities are actively collecting taxes for the United States Treasury, the State and other localities. If an individual or a business taxpayer can not or refuses to pay their taxes, the IRS, the State and other taxing authority will enforce collection activities through direct contact such as field visits, demand letters, and collection phone calls. The taxpayer should never disregards the demands for delinquent tax payment as the IRS, the State and other taxing authority will be exercising their levy power to collect their delinquent taxes. The bank levy is enforced to collect the delinquent taxes owed by the taxpayer. Contact us today to negotiate the release of your bank levy, and save your bank account from being frozen or wiped out.

Payroll Tax Problem Representation Tax Help

We actively represent business taxpayers with payroll tax problems before the IRS and or the State. We help business owners and corporate officers understand and adhere to various payroll tax requirements. Our clients usually never meet or deal with the IRS or the State directly, instead we handle all the payroll tax resolution directly with the IRS and or the State. Delinquent payroll tax is a very serious matter and should be addressed quickly for a favorable resolution as business owners, corporate officers and potentially other employees could be personally liable. Businesses should be current and compliant to reach a final settlement.

Taxpayer Account Review Tax Help

The Taxpayer Account Review service is to help individual and business taxpayers obtain specific balances and information about their tax account with the IRS, the State, or any taxing authority. Most taxpayers receive inaccurate and usually incomplete information from the IRS, the State, or other taxing authority. The Taxpayer Account Review is vital for taxpayers to receive exact and accurate information about their tax account including penalties and interest assessed. We will provide you a detailed account break down for the years in question detailing tax amounts, any credits or payments, and penalties and interest assessed. This is a great tool for root cause analysis to find out what is driving your tax liability

Penalty Abatement Tax Help

For most taxpayers, the accumulated interest and penalties are as much as, or more, than their original tax debt! If this is your situation, we can help by requesting what’s called a Penalty Abatement. A penalty abatement works like this: If we can show reasonable cause, the IRS may agree to reduce or even eliminate your penalties altogether. What’s reasonable cause? Generally, some kind of hardship beyond your control which prevented you from paying your taxes. It can be as simple as explaining to the IRS that your basement flooded, that you received bad tax advice, or that you or one of your family members suffers from a severe health problem. We can tell you whether you are a candidate for a penalty abatement when you call for your free consultation.

Innocent Spouse Relief Tax Help

An Innocent Spouse is spouse “A” who has become liable for income taxes from a joint return filed with spouse “B” when spouse “B” has caused the income taxes to underpaid by mistake or fraud, and spouse “A” signed the return believing the return to be true and correct. For spouse “A” to be entitled to relief under the Innocent Spouse rules, spouse “A” must be able to prove when signing the returns, he or she did not know or have reason to know that at the time filing, the return either understated income or overstated deductions.

Federal Tax Lien Help

Federal tax liens are a public record stating that you owe federal taxes and are filed in the county you live. Because the tax liens are public records they will show up on your credit report. This often makes it difficult or impossible for a taxpayer to obtain financing, even for an automobile or home. The tax liens need to be reviewed to determine if they are valid. If the tax liens are valid, a strategy must be developed to deal with the IRS tax liabilities.

I focus my tax practice on “Tax Relief Help”, as an IRS licensed Enrolled Agent (EA) specializing in solving Tax Problems, I can represent individuals and businesses in all of the following states, counties, and metro cities, Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington D.C.. West Virginia Wisconsin Wyoming. AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY New York, Los Angeles, Orange County, Riverside, San Bernardino, San Francisco, Ventura, Lancaster, Palmdale, Santa Barbara, Chicago, Washington D. C., Silicon Valley, Philadelphia, Boston, Detroit, Dallas, Houston, Atlanta, Miami, Seattle, Phoenix, Minneapolis, Cleveland, San Diego, St Louis, Denver, San Juan, Tampa, Pittsburgh, Portland, Cincinnati, Sacramento, Kansas City, Milwaukee, Orlando, Indianapolis, San Antonio, Norfolk & VB, Las Vegas, Columbus, Charlotte, New Orleans, Salt Lake City, Greensboro, Austin, Nashville, Providence, Raleigh, Hartford, Buffalo, Memphis, West Palm Beach, Jacksonville, Rochester, Grand Rapids, Reno, Oklahoma City, Louisville, Richmond, Greenville, Dayton, Fresno, Birmingham, Honolulu, Albany, Tucson, Tulsa, Tempe, Syracuse, Omaha, Albuquerque, Knoxville, El Paso, Bakersfield, Allentown, Harrisburg, Scranton, Toledo, Baton Rouge, Youngstown, Springfield, Sarasota, Little Rock, Orlando, McAllen, Stockton, Charleston, Wichita, Mobile, Columbia, Colorado Springs, Fort Wayne, Daytona Beach, Lakeland, Johnson City, Lexington, Augusta, Melbourne, Lancaster, Chattanooga, Des Moines, Kalamazoo, Lansing, Modesto, Fort Myers, Jackson, Boise, Billings, Madison, Spokane, Montgomery, and Pensacola