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This session follows the process of examination from the time your client receives an envelope from IRS requesting their presence for an audit of their return to the moment when you recommend whether the client settle the case unagreed or exercise their right to appeal.   Practitiones’ actions when commencing representation of audit and appeal cases are more important now than ever before. This inter-active session gives every attendee take-away tools to provide competent representation. Attendees will benefit from the demonstration of critical techniques and strategies to be employed throughout such cases.

Check out Theodore A. Sinars: IRS Collection and Examination Appeals
Adequate defense of taxpayers requires that the taxpayer’s representative fully understand the IRS appeals procedures. This session will include the procedural requirements and recommended techniques to achieve successful resolution of tax matters for your clients. Taxpayers do not challenge IRS when they are facing hard-nosed IRS personnel. Typically, they attempt to avoid facing the issues until they have no alternative. A qualified representative can bridge the gap between the IRS and the taxpayer and often improve the taxpayer’s position dramatically.  This topic covers two hours of critically important instruction for all practitioners.

 

Registration Fee: $997 (Take off $100 if you register before May 23rd)
ASTPS Members Take off 5%
REGISTER FOR WEST COAST ADVANCED HERE

Best of all, when you attend both you’ll have the opportunity to learn from 7 of the industry’s top experts, schedule a free on-the-spot consultation with an ASTPS Certified Tax Resolution Specialist, and speak with a PitBullTax Software Representative.

1. Use Form 1040X, Amended U.S. Individual Income Tax Return, to file an amended tax return. An amended return cannot be e-filed. You must file it on paper. Contact us if you need assistance or have any questions about Form 1040X.

2. Consider filing an amended tax return if there is a change in your filing status, income, deductions or credits.

3. In most cases, you do not need to file an amended return to correct math errors because the IRS automatically makes those changes for you. Also, do not file an amended return because you forgot to attach tax forms, such as W-2s or schedules. The IRS normally will send a request asking for those.

4. Generally, you must file Form 1040X within three years from the date you filed your original tax return or within two years of the date you paid the tax, whichever is later. Be sure to enter the year of the return you are amending at the top of Form 1040X.

5. If you are amending more than one tax return, prepare a 1040X for each return and mail them to the IRS in separate envelopes. You will find the appropriate IRS address to mail your return to in the Form 1040X instructions.

6. If your changes involve the need for another schedule or form, you must attach that schedule or form to the amended return.

7. If you are filing an amended tax return to claim an additional refund, wait until you have received your original tax refund before filing Form 1040X. Amended returns take up to 12 weeks to process. You may cash your original refund check while waiting for the additional refund.

8. If you owe additional taxes with Form 1040X, file it and pay the tax as soon as possible to minimize interest and penalties.

9. You can track the status of your amended tax return for the current year three weeks after you file. You can also check the status of amended returns for up to three prior years.

10. To use the “Where’s My Amended Return” tool on the IRS website, just enter your taxpayer identification number (usually your Social Security number), date of birth and zip code. If you have filed amended returns for more than one year, you can select each year individually to check the status of each.

Questions about amended returns? Give us a call today.

The package was a total of 500 pages and the taxpayer was suffering under a wage levy that could be released once the materials were in the Revenue Officers hands. I and my taalented tax technicial had dropped everything and prepared the case so we could the get much-needed relief for the family of five. The Revenue Officer had promised quick action once we submitted the 433-A.

Upon arrival at the IRS building, I went through the rather rude, but expected ”this-is-a-federal-facility” screening that required one of the six officers on duty to actually stand up. His demeanor told me he resented the imposition. Once I passed that barrier, I approached the office audit counter and asked if someone could take my package to the Revenue Officer on the second floor. Of course, that was not possible as :they have to come get their own stuff.” Note that the large envelope was not sealed so that it could be easily determined that it contained no contraband, just the 433-A and supporting papers.

I was directed to a phone mounted on the wall in the hallyway where I could call the Revenue Officer to come out and retrieve the package from me. The problem was that it was Friday after 1:30 and I only got her voice mail. I was then told to call one of the secretaries and they would come get the package. Naturally, neither of them answered and I was automatically put into their voice mail.

With my patience wearing thin and forty minutes wasted, I started dialing the extensions of the various Revenue Officers listed on the directory. Eight voice mails later someone actually picked up his phone! Evidently, he had lost track of time. Otherwise, what was he doing working on a Friday afternoon. I requested he come and take the package for his colleague – whose desk is next to his own – and place it on her desk for me. Another ten  minutes passed when a person, apparently dispatched by the live Revenue Officer on site, appeared and agreed to take the package.

Foolishly, I asked for a receipt for my package that represented 18 hours of work. I was then advised that she could not do that and if I needed a receipt, I should take it to the post office and mail it certified! No wonder they think they are understaffed. This level of efficiency must take at least four people to do one persons job. How will they know when they are sequestered when no one is there getting the work done anyway?

“I attended boot camp one year ago, and was able to get my 1^st OIC approved for $9,000 on an $86,000dest. My clients were thrilled! I returned to take boot again to hone in on my skills”
Kenneth Neeley, Phoenix Boot Camp 2012

Late last week, the National Treasury Employees Union (NTEU) announced that the IRS is sending out furlough notices this week to the entire IRS workforce, identifying the five following furlough days where the agency will shut down entirely: May 24, June 14, July 5, July 22, and Aug. 30. The 30-day notices to employees also leave open the possibility of another two unpaid furlough days.

On those furlough days, all public operations of the IRS will be shut down, leaving taxpayers without access to information and assistance from frontline workers. According to the president of the NTEU, on those days, phone calls to the IRS will go unanswered and Taxpayer Assistance Centers across the country will have closed’ signs in their windows. The furloughs are being driven by the ongoing sequestration that is forcing federal agencies, including the IRS, to severely slash their budgets.

NTEU is the largest independent federal union, representing 150,000 employees in 31 agencies and departments.

The above is reprinted from Parker Tax Publishing Service.

ASTPS members should consider having “Furlough Fridays” by running marketing promotions to bring in tax problem cases, for example: An ad with a headline that might look something like…

IRS is Closed for Business!
But, Don’t Worry, They’ll Re-open First Thing on Monday
In honor of the IRS’s sequester holiday we are offering a special Furlough Friday discount to taxpayers who come in on Friday or who call on Friday to make an appointment for a free tax problem resolution consultation. This is a no-obligation, consultation with a Certified Tax Resolution Specialist. Don’t miss  the opportunity to learn how you might eliminate a problem that can harm every aspect of your life. Remember, when the IRS opens again on Monday they will once again be filing liens and levies to extract every penny they can from anyone who owes them back tax payments of unfiled tax returns. We can get you time to pay or, if you are eligible, settle with the IRS for a lot less than the total they claim you owe them. Call now at 555-555-5555.

The idea is to take things from the news and use them as a springboard for a business promotion. The most important point is the headline to get the tax delinquent’s attention, then have a sub-headline to keep them interested and reading. Finally, quickly give them the reason to act, a call to action, and an easy way to contact you.

DAY 1

8:00 – 9:40AM

Just One Case and So Many Issues – Gary Bluestein, ESQ., CTRS  (2 hrs.)

Gary will take you through the twists and turns of a case that he recently resolved. This single case illustrates the application of a literal plethora of tax problem resolution tools. You will gain the planning insights of a seasoned tax representation expert including the use of:

∙ Statutes of Limitation              ∙ Bankruptcy                            ∙ Innocent Spouse Relief,

∙ Installment Agreement          ∙ Use of the Taxpayer Advocate                 ∙ and other issues

All this rolled into just one highly illustrative case. If you want to learn the thought patterns of a seasoned, successful tax representation Pro, don’t miss this one.

9:40-10:00AM: Break

10:00 – 10:50AM

Just One Case and So Many Issues Continued - Gary Bluestein, ESQ., CTRS  (1 hr.)

10: 50 – 11:40AM
Tax Problem Cases: Tracking Due Dates, Deadlines, and More – Michael Giardina, President Office Tools Pro  (1 hr.)

Taxpayer representatives deal with dates and deadlines every day. Missing an important deadline can cost your client their rights or result in collection actions that damage their financial position. Clients trust you and rely on you to protect them. You need to track cases, due dates, appointments, and actions taken on behalf of your client. Such tracking is necessary to protect both your client and yourself. This session will discuss solutions to tracking cases, recording client and IRS contacts, memorializing conversations, archiving correspondence, and meeting critical deadlines.

11:40 – 1:00PM: Lunch (On Your Own)

1:00 – 2:40PM
IRS Collection and Examination Appeals - Theodore A. Sinars, JD  (2 hrs.)

Adequate defense of taxpayers requires that the taxpayer’s representative fully understand the IRS appeals procedures. This session will include the procedural requirements and recommended techniques to achieve successful resolution of tax matters for your clients. Taxpayers do not challenge IRS when they are facing hard-nosed IRS personnel. Typically, they attempt to avoid facing the issues until they have no alternative. A qualified representative can bridge the gap between the IRS and the taxpayer and often improve the taxpayer’s position dramatically.  This topic covers two hours of critically important instruction for all practitioners.

2:40-3:00PM: Break

3:00-4:40PM
Not All Bad Actors are in Movies – Theodore A. Sinars, JD (2 hrs.)

Every practitioner has met the client who has dodged the Revenue Officer, changed jobs to elude wage levy, or opened new bank accounts to escape seizure. Sometimes it gets even worse than that. Taxpayers
transfer assets, file inaccurate Collection Information Statements, and claim improper withholding credits, overstate deductions, understate income, and ignore filing returns. How do you deal with these issues and simultaneously protect yourself? In this session, Ted will answer these knotty issues and give you the knowledge necessary to avoid issues with the IRS Office of Professional Responsibility.

DAY 2

8:00 – 9:40AM

Advanced Examination – Eric Green, JD., LL.M.(Baltimore),Claudia Hill, EA (San Diego)  (2 hrs.)

This session follows the process of examination from the time your client receives an envelope from IRS requesting their presence for an audit of their return to the moment when you recommend whether the client settle the case unagreed or exercise their right to appeal.   Practitioners’ actions when commencing representation of audit and appeal cases are more important now than ever before. This inter-active session gives every attendee take-away tools to provide competent representation. Attendees will benefit from the demonstration of critical techniques and strategies to be employed throughout such cases.

9:40-10:00AM: Break

10: 00 – 11:40AM
Advanced Examination Continued - Eric Green, JD., LL.M.(Baltimore),Claudia Hill, EA (San Diego)   (2 hrs.)

11:40 – 1:00 PM: Lunch (On Your Own)

1:00 – 2:40PM
Representing the Non-Filer - LG Brooks, EA, CTRS  (2 hrs.)

Your new client has not filed, what is the best approach to get them back on track? What must you do to assure the lowest risk and least invasive re-entry? Does the number of unfiled years have any impact on practitioners’ decision? When is there exposure to fraud or criminal charges? What is the recommended timing for filing the delinquent returns? Is digging for deductions practical? What do you if you can’t prepare the “perfect return” due to lack of information? LG will discuss the IRS policy statement, pertinent cases, and lots of practical advice. Do not miss this important topic that confronts each of us regularly.

2:40-3:00PM: Break

3:00-4:40PM
Exhausting Administrative Remedies Defined - LG Brooks, EA, CTRS  (2 hrs.)

The Internal Revenue Code (Sec. 7430 ) requires taxpayers to exhaust administrative remedies in any proceeding in connection with the determination, collection, or refund of any tax, interest, or penalty to be awarded administrative and/or litigation costs. So, what does it take to exhaust the administrative remedies? How do you show abuse of discretion, capricious behavior, or arbitrary treatment of a taxpayer? As a leading defender of taxpayer rights, LG is the perfect person to answer these questions and to present this topic. He will use actual cases and personal experiences to illustrate the requirements to prevail in this area.

DAY 3

8:00 – 9:40AM

IRS Update 2013 - Robert McKenzie, Esq., EA, CTRS  (2 hrs.)

The Fresh-Start Initiative, budgetary challenges, and massive federal deficits are upping the collection pressure on the IRS. Bob always brings the latest news as to what the IRS is doing or planning to do. His insights allow practitioners to prepare for the IRS’s next moves. This is always one of the most popular sessions with attendees

9:40-10:00AM: Break

10: 00 – 11:40AM
All Aboard the FBAR Train - Robert McKenzie, Esq., EA, CTRS  (2 hrs.)

A program that was expected to sunset quickly lives on. IRS has again extended the FBAR program allowing individuals to avoid prosecution for failure to properly report foreign accounts. The number of potential cases keeps expanding and practitioners have the opportunity to assist clients with making the right decisions. Should they come forward, should they opt-out, and what are the risks involved? Bob will take you step-by-step through typical cases and the decisions that you will face when representing these lucrative cases.

11:40 – 1:00 PM: Lunch (On Your Own)

1:00 – 2:40PM
Third Party Issues: Fraudulent Conveyance, Alter Ego, and Nominee Liens - Robert McKenzie, Esq., EA, CTRS-2 Hours

The IRS is aggressive in seeking to collect from third parties who they believe to be holding property on behalf of a troubled taxpayer. Or, from third parties who may have had property conveyed to them by a delinquent taxpayer. IRS is alert to bargain price transfers that defraud the IRS. They will pursue foreclosure action when they believe a third party is holding property for a taxpayer with outstanding liabilities. Bob will discuss litigation and other actions IRS may use to enforce federal lien rights when it appears taxpayers are playing games with respect to the ownership of property.

Learn More and Register

Please see all other available dates and cites HERE

We hope that you will join us at one of our future events!
Thank you for your consideration.