Tag Archives: delinquent taxes

St. Patrick’s Day Present from the IRS

Like Share Print Where’s My Amended Return? As a t/p representative you may file amended tax returns and pray they are moving through the system. Now, you can find out. Available as of March 17, 2013 IRS has unleashed a … Continue reading

Posted in Tax Problems, Tax Return | Tagged , , , , , , , , , | Leave a comment

Sequestration and the IRS

The IRS will see the effects of sequester like any other agency. They foresee reduction in taxpayer services, IRS ENFORCEMENT, and Systems modernization. Of particular note to ASTPS members is the enforcement funding reduction. It makes little sense to reduce … Continue reading

Posted in Miscellaneous, Tax Problems | Tagged , , , , | Leave a comment

Using the IRS Collection Power to Benefit Your Client

Upon receipt of an IRS levy, a third party who owes money to a taxpayer is required to pay the money directly to the IRS. The IRS then applies the funds to the taxpayer’s delinquent tax liability, thereby reducing the … Continue reading

Posted in Tax Problems | Tagged , , , , , , | Leave a comment

R.O.s Fail to Consider T/P Right to Representation

Internal Revenue Service Revenue Officers have not always followed procedures designed to protect taxpayer rights during the tax collection process, when they were supposed to involve taxpayers’ representatives in interactions with taxpayers, according to a Treasury Inspector General for Tax … Continue reading

Posted in Tax Problems, Uncategorized | Tagged , , , , , | Leave a comment

Non-Filer Ordered to Pay $15K Penalty

The U.S. Tax Court held Aug. 27 that an individual who failed to file tax returns for 2003 and 2004 was liable for deficiencies in income tax and additions to tax for those years plus a penalty of $15,000 for … Continue reading

Posted in Tax Problems | Tagged , , , | Leave a comment

Beware of the Traps in the New 433-A (OIC) Forms

On May 21st the IRS made some taxpayer-friendly changes to the Offer in Compromise program. More struggling taxpayers will be eligible to get their taxes back on track. Among the changes are several items that may be excluded from the … Continue reading

Posted in Tax Problems | Tagged , , , , , , , , | 6 Comments

Tacit Approval

Every married couple works out their own system of making major household decisions, paying bills, doing dishes, and taking out the trash. In my house I make the big decisions and my wife makes the small ones. For example, she might … Continue reading

Posted in Tax Problems, Tax Return | Tagged , , , , , , , | 6 Comments

Filing Old Tax Returns

In the “old days” taxpayers were told to send their tax returns by certified mail. This way they could prove they sent it and it was on time. That is no longer a problem as tax returns are, for the … Continue reading

Posted in Tax Problems, Tax Return | Tagged , , , , , , , , | 121 Comments