Procrastinator’s Special:  Today only – call and tell us you saw this post and we’ll knock $100 off your registration for Boot Camp in Vegas. Register now and pay later – minimum deposit of $100 reserves your spot.   716-630-1650

So hop to it! Don’t get stuck paying the regular registration fee after the special is over! Those extra 100 bucks will come in handy on the Black Jack tables.

Learn more about how attending Boot Camp will grow your practice and become a part of the rescue squad for troubled taxpayers!      > Learn More

Dues Time!

ASTPS Members,

Reminder that dues are currently due for the next year of ASTPS membership. Your dues must be received by June 21 to assure posting prior to the next free CPE webinar in late July. Our staff needs time to post payments and update the system for renewals. Your presenter will be Bob McKenzie discussing the numerous IRS Fresh Start Initiatives.

We have held the dues at our modest $180 per year despite increasing costs. Our intent is to keep it your easiest decision to renew. In addition to all the other benefits of membership, you will receive eight hours of free continuing education credit. This benefit alone is worth more than the annual dues.

A special thanks to the many of you who have responded and sent in your dues.

ASTPS is the only organization of tax problem representative solely dedicated taxpayer representation. Please do your part to assure we can continue to support you by making your dues payment timely.

Regards to all,

Larry

Here is the copy of the letter to Nina E. Olson, National Taxpayer Advocate:

Dear Ms. Olson,

I am writing to request your support in reversing the retirement of certain e-services online tools for tax professionals as noted in the release copied below. Although the Service’s contention of low usage may be accurate, it is a critical tool used by qualified representatives. When a troubled taxpayer engages a representative, it is frequently critical to gain access to the taxpayer’s transcripts quickly. Troubled taxpayer’s should respond to contacts from ACS or Revenue Officers immediately. Therefore, it is imperative that the practitioner become informed of the taxpayer’s history quickly.

The ability to post the Power of Attorney online and thereby gain immediate access to transcripts allows taxpayer representatives to demonstrate cooperation with the IRS. If representatives have to await manual posting of Powers of Attorney by the CAF Unit cases that are presently acted on quickly, there will be an unnecessary delay in the representatives’ responses. Our experience is that faxing Power of Attorney forms to the CAF Unit can take up to two weeks for the POA to post.

The system for online posting of the Power of Attorney is presently operational. Presumably, the major costs of creation and implementation are already incurred. In your January report to Congress, you noted that the IRS should do more to make the services of the IRS available online. It appears this decision is moving in the opposite direction. Further, changing the system back to the former manual system will consume human resources that are, per your report, already strained.

I suggest the Service expand its outreach to practitioners to promote expanded utilization. As National Director of the American Society of Tax Problem Solvers and on behalf of our membership, I request that you use your influence to bring about reversal of the decision to retire this important tool.

Please advise me if you are able to assist us in this matter. In turn, I will advise the membership of American Society of Tax Problem Solvers your decision. Additionally, if we are able to save the system from retirement, I commit to promoting the usage of the system among our members.

Respectfully submitted,

Lawrence M. Lawler, CPA, EA, CTRS, NTPI Fellow

National Director – American Society of Tax Problem Solvers

Gil Munoz, CPA, CTRS being awarded the 2013 ASTPS Top Practitioner Award by ASTPS National Director, Lawrence M. Lawler, CPA, EA, CTRS, NTPI Fellow, for his exceptional achievements in representing troubled taxpayers before the IRS.  – San Diego, CA

Trust Fund Tax Collection Basics: & Lesser Known Employment Tax Issues

Following Bob McKenzie’s webinar on Trust Fund Recovery Penalty, members posted several  questions involving some of the basic Trust Fund Recovery Penalty concepts. Therefore, this  session  will answer those questions, review instructive legal cases, and examine some unusual  situations  about trust fund assessments.

The latest efforts are in concert with tax agencies in the U.K. and  Australia. Participants in companies and trusts from the Cayman Islands, the Cook Islands, Singapore, and the British Virgin Islands are on the newest list of targets. In addition to the participants, the professionals and advisers who create or promote  the offshore entities are also in the bulls-eye.

As these FBAR cases continue to  consume the limited IRS resources, tax problem resolution practitioners should become familiar with the nuances of representing the taxpayer with foreign accounts. Examples of prospective client groups include immigrant from Europe, Asia, and India. Indicators of some who may be expected to have accounts in their native country are recent arrivals who kept their accounts open when moving to the United States, or those who travel to their native country frequently, or those who have family and/or property in their homeland.

The sentencing guidelines for the cases underscore the seriousness of the transgression and warrant substantial fees to provide practitioners with the opportunity to fully research each case and present appropriate alternatives to the client.

In case you haven’t been listening, this is the sound of opportunity knocking! If you need a tune-up on the handling of these cases, get yourself to the San Diego Advanced Seminar coming up soon. Bob McKenzie will share experience and insights with attendees including tips on how to secure and represent FBAR cases.