IRS may levy Social Security benefits to satisfy delinquent tax balances. However, there are rules to be applied when making the decision to levy Social Security benefits. Treasury Inspector General for Tax Administration (TIGTA) recently conducted an audit of Revenue Officer (R.O.) Social Security levy procedures. They concluded that significant numbers of such levies created economic hardship on taxpayers despite the legal requirement that such levies must be released.

Per the TIGTA summary: Revenue Officers make levy determinations of Social Security benefits on a case-by-case basis and exercise judgment in making

As a federally authorized practitioner, you have the right to represent taxpayers before the Internal Revenue Service. You also have an option that you may be failing to exercise when seeking information from the Internal Revenue Service. Form 8821 allows you to secure the same information from the IRS that you typically obtain with a form 2848, Power of Attorney. The form 8821 does not permit representation of the taxpayer before the IRS. It also represents a lower commitment to the client, which may be advisable until you have a

Dr. GP has retired, closed his practice, and lost his memory. What he didn’t lose was the $150,000 of unpaid payroll taxes or the $500,000 of unpaid personal income taxes. When he and his wife showed up at our office they were five years behind in filing personal income tax returns. The doctor barely knew his own name. Mrs. GP, although sound mentally, had never written a check in her life and English was her second language. She was desperate for help as a “government lady” was after her and

IRS often examines tax returns with losses from trade or profession (Schedule C) to determine the legitimacy of the claimed loss. If they decide it is not an activity entered into to make a profit, they will classify it as a hobby loss. The consequence being to disallow the loss and assess additional income taxes.

As a taxpayer representative you may be called on to defend the loss. If the loss has offset income from wages or other source the taxable income will increase for the year under examination, but

Okay, you’re self-employed. You’re a business owner, but are you an entrepreneur? Being self-employed and a business owner makes you an entrepreneur, right? Wrong. The difference in the two are like saying your daughter’s kitten is the same as a jaguar.

Business owners consider themselves successful if their enterprise achieves modest growth each year. They believe a 10% over last year increase to be solid growth. Entrepreneurs will be leveraging the business in new directions to double and triple their income. Hiring an additional staff person, expanding existing product lines,

I recently read a story entitled What I Learned at the Flower Shop1 where the author learned that there was more then loving Granny’s flowers to working in the flower shop. She wasn’t prepared for cleaning muddy pots, having dirty fingernails, and most of all; people’s stories.
One flower shop customer sent three flowers to three strangers every Tuesday. Another customer was sending a Thanksgiving bouquet to a recent host and yet admitted to stealing the host’s silverware. Flowers were sent to say, “Sorry, I’m an idiot.” Or, to express sympathy

Attend the ONLY Seminar Targeted Specifically for Advanced Tax Problem Resolution Practitioners! If your not advanced yet, you will be after this seminar!

Spring Conference in Tax Problem Resolution, is an annual event brought to you once a year on the West/East Coast. On May 5-7 2016 come learn from captivating speakers, and top experts in the field. This conference provides attendees with profitable education, networking opportunities- and will amplify your Tax Resolution Skills! This 3-DAY–22 HOUR CPE/CLE seminar is THE event for this spring. If you want to gain experience,

March is National Clean Up Your IRS Act Month. This is a month for taxpayers to focus on resolving problems with the IRS. We encourage our members and other tax resolution specialists to give special deals and discounts to taxpayers in need of assistance.

What does this mean to you the Tax Resolution Practitioner? USE THIS AS AN OPPORTUNITY TO MARKET YOUR SPECIALTY PRACTICE! This would be the perfect time to run a direct mail campaign highlighting the month and asking for referrals from other practitioners. It is very possible they may

Tax season captured in one word is: insane.  There is this crazy influx of work all at one time. The hours are long, the work stack is tall, and the clients are anxious to get their tax returns filed quickly (especially if they are planning to use refund money for a trip or home improvement). In the midst of all of these taxpayers are the clients who are struggling to pay taxes and have pretty big messes on their hands. They may already owe the IRS for the last several

The IRS announced the hopefully temporary shutdown of the e-services Get Transcripts” service used by tax problem resolution practitioners. IRS reported that criminals used taxpayer-specific data acquired from non-IRS sources to gain unauthorized access to information on approximately 100,000 tax accounts. IRS stated they gained access through the IRS’s “Get Transcript” application. This data included Social Security information, date of birth and street address.
Practitioners should note that the Get Transcript system is temporarily shut down. Click here to read the IRS statement on the situation as well as their Questions

Just read a post on LinkedIn with practitioners unhappy with the last minute tax season clients, my thoughts were a little different…

Happiness is the procrastinator needing an extension… keeps the tax season revenue flowing… just tweak your perspective and you may see how it’s not a bad thing for practitioners. The extensions get done with less pressure as you return from the deserve vacation 4/15 – 5/1. As usual, I cut off appointments and promises of completion of returns on April 6 this year. This allows completion of the returns

The 3-day, 2015 Orlando Marketing & Technology Extravaganza
11 DVD Set for the one time only Price of $297 $149!!

 Yes! Please Ship me the 2015 Marketing & Technology Extravaganza 11 Set
DVD Package, Over 16 Hours of Pure Tax Resolution Training!

ORDER HERE

Here is what you will receive: 11 professionally edited (sales pitches edited out) DVDs with presenter’s Power Point slides. See and hear from industry leaders Larry Lawler, Michael Rozbruch, Jaime Buchwald (PitBullTax), Eva Rosenberg (TaxMama), Roger Nemeth (Tax Help Software), Lorrie Thomas-Ross (Web Marketing Therapist) and many

As of 2/13/15 IRS aided small business by easing compliance with the final tangible property regulations. A simplified procedure for adopting the final repair regulations commencing with the 2014 returns. A new Rev. Proc. 2015-20 allows small businesses to change a method of accounting under the final tangible property regulations on a prospective basis for the first taxable year beginning on or after January 1, 2014.

IRS is also waiving the requirement to prepare and file a Form 3115 for small business taxpayers that choose to use this simplified procedure for 2014. This means

Re-posting of Michael Rozbruch’s letter – Important Info for You to Know!

At our Tax Resolution Marketing and Technology Conference held in Orlando, FL on Jan. 7-9, we told you this was going to happen.

As a pioneer in the tax resolution industry this news means that our industry is starting to “grow-up”.  Prior to 1998 there really wasn’t an industry at all.  Sure, practitioners were helping people with IRS problems but there were no formalized procedures on how to do this work. It was like the wild, wild, west of tax

Every topic in this year’s seminar has been selected based on its potential to expand you profit centers or reduce costs in your practice. These goals are met by providing the ability to offer more services and reduce costs by handling tax problem resolution tasks efficiently. If you are committed to working on your business as well as working in it, don’t miss out on this once a year opportunity to treat your own firm like it’s your best client.

By Attending this year’s Super-Advanced Seminar you will:

1. Learn bankruptcy essentials

The IRM has been updated to reflect the following change to the OIC program:

IRS will not commence an OIC investigation until certain critical items are in order to perfect the offer. IRS will issue a single to the taxpayer and Power of Attorney advising of the necessary corrections; no second letter will be forthcoming. Failure to respond will result in the OIC being returned with no further contact. A return for failure to perfect an offer does not carry any right to an appeal of the return as it would

The post-tax-season party has simmered down (we hope), but as any successful tax problem resolution professional knows – there are still tremendous amounts of troubled taxpayers who are in need of rescuing all year round.

On average, 75% of non-filers have a balance due that they believe they can’t pay. This presents a need for additional services in the form of OIC, Installment Agreements, and Currently Not Collectible cases.

Now is the time to get the training & tools you need to handle tough cases with confidence.

► Download our eCatalog for updated

WASHINGTON, March 19th –

IRS estimates 918,600 taxpayers did not file a federal income tax return for 2010. The news release was concerned as the three year window for claiming a 2010 refund closes on April 15, 2014.
View News Release>  You can also see the chart at the end of the bulletin that shows how many cases IRS believes are in each state.

As a tax problem resolution professional I see another side to this news; there are almost a million non-filer cases that the IRS is aware of –

Forbes.com mentions ASTPS and the CTRS designation in recent article giving advice to taxpayers:

View article >

Pay Attention to Your Fees

Seeing as many of you are in the middle of the tax filing season, I thought you could make use of what the IRS publishes as the average hours to prepare and submit a tax return and the costs they expect a taxpayer will incur in getting that return filed. (I’ll add it to the end of this short topic).

Meanwhile, it’s a good time to think about your fees. When did you raise them last? Do you raise fees every year or do you wait and

Family loans to help the kids buy a house are great, but may have unintended consequences if not properly recorded.

The interest earned is still taxable income to the lender, but not deductible to the borrower.

A recent case illustrates that this is not the smartest tax scenario.

See >> DeFrancis, TC Summ. Op. 2013-88

As common as these situations are and as often the clients ask their friendly CPA, EA, or attorney for advice; it’s all too common that the mortgage fails to get recorded.

Tax Season Tidbit: Marketing
The easiest sale you can make is the referral – as long as you do it when the person referring you is at their most satisfied moment.

Every client you make delighted with you has at least 25 contacts that could use your services. Assuming you delight at least half of your clients – being facetious, no hate mail please – and each of the delighted refers just 2 of the 25 they could; your practice doubles! Not bad for doing what you are supposed to do anyhow.

“When it comes to taxes, there are two types of people. There are those that get it done early, also known as psychopaths, and then the rest of us.” –Jimmy Kimmel

“The healthcare reform bill now includes a tanning booth tax of 10 percent. You know what this means? This whole thing could be funded by the cast of ‘Jersey Shore.'” –Jay Leno

Did you hear about the cannibal tax accountant?  She charges an arm and a leg.

There are only three predators that strike fear into the average man: a man-eating shark,

As Certified Tax Resolution Specialists, we find that clients are generally good people who have inadvertently run afoul of the IRS.  Here are just 7 examples of bad events that can lead to a tax problem.

1. Divorce
2. Loss of Employment
3. Forgiveness of Debt
4. Business Reversal
5. Medical Problems
6. Financial Incompetence
7. Poor Judgment

As you can see from the above, most taxpayers with tax problems did not set out to beat the government. The tax problem is a byproduct of another event.

Congress Has the Answer to Excessive Spending!

The “do little” Congress has figured out how to stem the excessive spending. Simply cut the IRS budget enough that they cannot effectively collect the tax due. Eventually the money will be all gone and America will exhaust all borrowing power. Thereafter, regardless of the “pass it to see what’s in it” bills they enact there will be no funds to pay the tab. The next logical step would be a fresh start through bankruptcy, but that can’t happen. So, the answer is just

Like many of my posts on Tax Splash, this one was prompted by questions from ASTPS members. In this case the members thought the IRS could not proceed with enforced collection against their client because of a pending request for a Collection Due Process (CDP) hearing. They believed the CDP was timely filed and the IRS would be violating the taxpayers’ rights by pursuing enforced collection. As is often the case there are exceptions to the rules we can usually rely on. Here is the exception that they, and maybe

Webinar Title: “It Ain’t Over Til It’s Over”
Date: Wednesday, January 15, 2014
Time: 2:00 PM – 3:00 PM EST

There are many ways to challenge an assessed federal tax. This one-hour webinar with Eric Green will cover ways in which practitioners can challenge an assessed tax even after the opportunity to appeal is long gone.  Topics will include Collection Due Process hearings, Doubt-as-to-Liability Offers and Audit Reconsideration.  A short discussion of refund requests and litigation will also be covered.”

About the presenter:

Eric Green speaks frequently on tax controversy and

When it comes to marketing your tax problem resolution services, what works best?

Is it TV, radio, newspaper, direct mail, email, website, or one the other many options?

Do you know? Do you want to know? Find the answers at the American Society of Tax Problem Solvers Marketing Boot Camp. This is one and only one place to learn all about Guerrilla Marketing customized for your tax problem resolution practice.

The all new Marketing Boot Camp now includes an in depth session on effective internet marketing. Miss this one and you will not

IR-2013-84, Oct. 31, 2013

WASHINGTON — The Internal Revenue Service today warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants, throughout the country.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.

“This scam has hit taxpayers in nearly every state in the country.  We want

ASTPS offers webinars on tax problem resolution topics. The webinars are approved for Continuing Professional Education credit for CPAs and EAs. Additionally, attorneys may submit their certificate of completion to their State Bar Associations and request continuing credit for their attendance.

To date, any interested party could log in to the webinars, but only ASTPS members were awarded continuing professional education (CPE) credit for attending. The purpose of this open approach has been to allow interested professionals the opportunity to sample the quality and content of the webinars. Over 200 persons

Watch this short video, and see why you can’t miss Boot Camp. Only two cities left in November 2013.  

See additional details and registration information HERE

The last best practices posting on marketing and advertising was essentially excerpts from Circular 230. Today, I will be more original and practical by describing some of the other items that ASTPS considers best practices. Keep in mind that ASTPS is determined to remain the “Good Housekeeping Seal of Approval” for the tax problem resolution industry. Members should be cognizant of these industry problems and report any violations they encounter.

IRS Look-like Notices

One of the most onerous violations involves direct mail pieces that imitate actual IRS notices. There is not a

Circular 230 offers advertising and marketing best practice rules and guidelines for those who practice before the IRS. Regardless of your credential as a CPA, EA, or attorney, you should be familiar with these guidelines. The sole exception being the firm that does no advertising or marketing. If that is you, we will address your needs and why marketing is important in a separate posting. Read the following excerpts from the Circular 230, then over the next day or two I will post some additional best practice recommendations from ASTPS.

Join us at the following conferences and seminars where we will be providing FREE demonstrations from PitBullTax Software. Get up close and personal with PitBullTax and see the inner workings of this full feature Tax Resolution Software.  Between ASTPS Boot Camp, and PitBullTax Software you’ll leave boot camp with the skills to provide professional representation services to any troubled taxpayer!

ASTPS Super Advanced Seminar
Oct. 24-26 – Flamingo Hotel, Las Vegas, NV

ASTPS IRS Tax Problem Resolution Boot Camp
Nov. 07-08 – Hilton St. Charles, New Orleans, LA

ASTPS IRS Tax Problem Resolution Boot Camp
Nov. 14-15 Crowne Plaza Beverly Hills, Los

The IRS has stopped sending out tax liens and levies due to the ongoing government shutdown. Any notices that you receive are those issued prior to the shutdown regardless of the date shown on the letter. It is standard operating procedure for the IRS to date letters that had to provide for mail time.

Notices of intent to levy may still be issued, but actual levy action will not take place as there are no personnel available to do so. The only exception to this might be actions taken by the

Assembling 100+ manuals for the 2013 ASTPS Super Advanced Seminar October 24-26. EARLY BIRD REGISTRATION ENDS TOMORROW! Register now and save $100. Www.astps.org/superadvanced

Check out this clip from the Realtor Training. Larry Lawler discusses Guerrilla Techniques, and how to implement the double D’s and the 3 P’s into Realtor presentations.

See clip HERE

REGISTER HERE before we sell out again…Only 1 seat available!

One day down…One to go on our SOLD OUT Realtor Training System Seminar!

Things are off to a great start! All attendees are focused, and ready to learn!

World Class Speaking coach, Larry Lawler speaks on the system that generates new business by non-traditional means.
Learn a proven low cost innovative method to bring in substantial new fees in this 9 session seminar.

• 100% Guarantee

WARNING: You will be asked to step out of your comfort zone, but few people have become successful by remaining comfortable.

This course runs in a judgment free zone.

The client’s Offer in Compromise was submitted two months ago accompanied by appropriate supporting documents. The Offer Examiner (OE) called with a few items to review and questions to be answered. Pretty much a typical case until we reached what seemed a point of total agreement. The OE even commented on her appreciation for well-prepared offers that are a pleasure to work.

The taxpayer’s history was one of living on funds from a 401-K and an IRA account after being down-sized by his former employer. Of course, he failed to have

Our friends at Pit Bull Tax Software have sent out an update on the fees IRS charges for various tools we use every day… thought I’d share it with our ASTPS blog followers…

Effective January 1, 2014 fees for Offers in Compromise and Installment Agreements are proposed to be raised in accordance with Notice of proposed rulemaking and notice of public hearing, published today by the Internal Revenue Service.

[4830-01-p]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[REG-144990-12]

RIN 1545-BL37

User Fees for Processing Installment Agreements and Offers in Compromise

AGENCY: Internal Revenue Service

The ASTPS IRS Tax Resolution Boot Camp is running as we speak in New York City – but after that, your only chance to attend will be in Baltimore, Vegas, New Orleans, and LA… (pssst- do yourself a favor and register early – you’ll save 100 bucks!)

Learn more & register

“ASTPS helped me grow my practice in a very short period of time. The Boot Camp is an extremely well planned out overview of Tax Problem Resolution.”
Richard Matthews, EA

“Your timing is perfect! Immediately after attending Boot Camp I used the penalty abatement information and found a defense for the accuracy related penalty in a record fifteen minutes. I saved the client $29,000 and earned my $5,000 fee (which was prepaid) in a total of three hours, for what otherwise was going to be a difficult OIC based on doubt

“Boot Camp was the most informative and useful seminars I have been to in my 32 years of practicing law.” – James C.

The ASTPS Boot Camp Program Includes:

• Overview of IRS collection and the current climate
• Detailed case studies analyzing real client situations, explaining steps that were taken and why
• Hands on 433-A & OIC
• Obtaining information from the IRS
• Innocent Spouse Relief
• Important Dates
• Installment Agreements
• Trust Fund Recovery Penalty
• Appeals and Mediation Services
• IRS forms, sample letters, expense tables
• Certificate upon completion
• 16 CPE/CLE credits
• Engaging and

Happy Birthday to ASTPS National Director, Lawrence M. Lawler, CPA, EA, CTRS, from everyone at ASTPS and L&W, CPAs!!! Hope you have a wonderful day!!!!

Taxpayers can get themselves into some sticky situations if they aren’t careful. Thankfully, this is why ASTPS trains rescue squads for troubled taxpayers.

View Dirty Dozen Tax Scams for 2013 article here.

I just returned from Phoenix and sat down to catch up on my email – a job that involves some heavy-duty delete-key work – but, some of the contacts are happily received, like those from ASTPS members. Among the member contacts was one from my friend, Amit Chandel, in California. Amit sent me a link to the CCH marketing of a certification in tax problem resolution. CCH claims to be the “first and only” certification. I wonder what the ASTPS members all over the country think when they see that,

In this 2-day technical seminar you’ll learn the tools you need to start representing clients with CONFIDENCE.

“LG is the King! If you want to know how to deal with the IRS to get the best job done for your client. LG is a good man with a big heart and this training helped me to remember that clients are people – not just tax problems on legs.”

– Regina P. — ASTPS Boot Camp Chicago, IL 2012

Upcoming Boot Camp dates:

July 22-23 – Orlando
August 8-9 – Atlanta
Register before these dates close out!

Visit

Available only once a year, you can’t miss this 3 day course featuring 5 of the country’s top key note speakers in tax problem resolution.

This event covers the most in depth range of topics including IRS Transcripts, Frivolous Tax Arguments, Penalty Appeals, Criminal Tax Issues, and much more. You will become a highly skilled tax practitioner after attending this seminar, that is if you aren’t already.

Join us at the recently renovated Flamingo Las Vegas Hotel and Casino for the most important seminar this year in tax problem resolution. The Early-Bird

Interested in marketing strategies that are targeted for boosting your tax resolution practice? Learn effective tactics from Certified Guerrilla Marketing Coach and ASTPS National Director, Larry Lawler, at the ASTPS Marketing, Sales, & Management Boot Camp. Space is limited, register today.

MSM Boot Camp

Phoenix, AZ   |  July 17-18, 2013

Learn More

Sadly, the early-bird registration is over for Boot Camp in Vegas on June 27-28. But you’re in luck!

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

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

Great webinar yesterday – 293 attendees!  The next free webinar will be announced soon – stay tuned.

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.

IRS may be occupied raiding conservative-owned companies (i.e. Gibson Guitars) from time-to-time, but they will still find the resources to aggressively pursue foreign bank account reporting (FBAR) cases. Wonder if they will prosecute those with the same even hand they employ when considering 501(c)(4) applications.

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

June 27-28, 2013 | Las Vegas, NV 
Speaker: Lawrence M. Lawler, CPA, EA, CTRS, NTPI Fellow 
Embassy Suites- Convention Center Las Vegas 
3600 Paradise Rd.
Las Vegas, NV 89169
702-893-8000
Room block of $114 per night expires on May 26th

Tax professionals are missing out on a lucrative niche that will enable them to make more money in their existing practice by learning new tips, tactics, and tricks of the trade. The American Society of Tax Problem Solvers can help you achieve all of the above! This 2 day Technical Boot Camp is designed for Attorneys, CPAs, Enrolled Agents,

“In the last 15 years I’ve attended 20 conferences presented by ASTPS and others. The 2013 Advanced Seminar in Baltimore is the best of this type I’ve attended.” 
Charles K. Montecino, CPA, CTRS

JUNE 6-8 2013
SAN DIEGO, CA
DOUBLETREE BY HILTON SAN DIEGO CIRCLE
1515 HOTEL CIRCLE SOUTH
SAN DIEGO, CA 92108
1-800-486-5315

Attend the ONLY Seminar Targeted Specifically for Advanced Tax Problem Resolution Practitioners!
The West Coast (San Diego) Advanced Tax Problem Resolution Seminar, presented by ASTPS, is an annual event brought to you one a year on the West/East Coast. On June 6-8

“Representing the Non-Filer” – LG Brooks, EA, CTRS, NTPI Fellow

http://youtu.be/nbnkbOqLCWI

Didn’t make it to the East Coast Advanced Seminar?

There’s still time to sign up for Advanced in San Diego on June 6-8th.

Learn More >

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.

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

West Coast Advanced Seminar – 3 Days
Broaden your knowledge and confidence with 7 top presenters.
— 22 CPE/CLE —
• San Diego  –  June 6-8
  SPEAKERS & TOPICS:

LG Brooks, EA, CTRS
Representing the Non Filer
Gary Bluestein, ESQ.
Just One Case and So Many Issues

Michael Giardina, President of Office Tools Pro
Tax Problem Cases:Tracking Due Dates, Deadlines, and More
Robert McKenzie, Esq., EA, CTRS
Third Party Issues: Fraudulent Conveyance, Alter Ego, an Nominee Liens
All Aboard the FBAR Train
IRS Update

Theodore A. Sinars, JD
Not All Bad Actors are in Movies
IRS Collection and Examination Appeals

Claudia Hill, EA
Advanced Examination   
Gary Bluestein, LG Brooks, Robert McKenzie, Lawrence

What should you do if you already filed your federal tax return and then discover a mistake? First of all, don’t worry. In most cases all you have to do is file an amended tax return. But before you do that, here are 10 facts you should be aware of when filing an amended tax return.
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

Earn 16 CPE/CLE in this 2 day technical seminar 
Speaker: Lawrence M. Lawler, CPA, EA, CTRS, NTPI Fellow

June 4th-5th, 2013
DoubleTree by Hilton San Diego Circle
1515 Hotel Circle South
San Diego, CA 92108
1-800-486-5315
Special Room Rate of only $129 ends May 6th.
 
REGISTER FOR SAN DIEGO BOOT CAMP HERE
Bonus: Free consultation with a PittBullTax Software representative
Simple. Because PitBullTax unleashes the power to put you, the practitioner, firmly in control when your clients owe the IRS. PitBullTax Software gives you the tools, knowledge and support to gain more control over your client’s cases. Amazingly, IRS complex collection rules become significantly less intimidating when you’re in

2013 ASTPS ADVANCED SEMINAR –
Baltimore, MD  May 16-18, 2013        San Diego, CA  June 6-8 , 2013

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

On behalf of the American Society of Tax Problem Solvers’  IRS Tax Problem Resolution Boot Camp, April 25-26 2013 , I would like to inform all interested that the seminar has been rescheduled. The new date will be July 25th-26th, 2013.

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.

On tax day it is good to remember a Charles Schultz a quote from the Peanuts comic strip: “No problem is so big or so complicated it can’t be run away from.”

Two things in life are inevitable: death and taxes. We can’t say for certain when death will come. Tax day, however, is usually April 15, unless it falls on a weekend or holiday. Tracy Brunner, Standard-Examiner 3-12-12

On April 15th you count your blessings . . . and then send them to Washington.

We picked the wrong day for April Fool.

Taxation without comprehension is as inimical to democracy as taxation without representation. Lawrence A. Zelenak, New York Times, 3-31-13

Simplicity in modern taxation is a problem of basic architectural design. Present legislation is insufferably complicated and nearly unintelligible. If it is not simplified, half of the population may have to become tax lawyers and tax accountants. `–Henry C. Simons

Another celebrity with tax problems:

“William Shakespeare was a ‘ruthless businessman’ and tax dodger, researchers have claimed. Although he wrote plays that championed the rights of the poor and the needy, archived documents show

“Tax day is the day that ordinary Americans send their money to Washington, D.C., and wealthy Americans send their money to the Cayman Islands.” –Jimmy Kimmel courtesy of Barbara D’Amato
Facebook CEO Mark Zuckerberg’s got the fame. He’s a household name and an Andy Samberg character. He also made around $13 billion in his company’s initial public offering last year. Now for the little heartache: A tax bill for one. Billion. Dollars. Jolie O’Dell, venturebeat.com, 3-28-13
IRS Video Scandal
Looks like there’s someone at the IRS in need of some Spock logic. The tax collector with its hand

Hey jazz fans! ASTPS is kicking off seminar season with Boot Camp in New Orleans – scheduled to take place during Jazz Fest! On April 25-26th, learn the tools to become an expert tax problem solver, and then stick around to soak up the music, food, and culture of New Orleans!
Register before the rush at: http://astps.org/calendar/

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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 neat new tool: “Where’s My Amended Return?” provides the status of Form 1040X Amended Tax Return for the current year and up to three prior years.

You can generally expect your amended return to be processed up to 12 weeks from the date IRS receives it. It takes about 3 weeks from the date

Here’s what members are saying about the FREE “Members Only” webinar
Federal Tax Lien.
“This was the best webinar so far.  I haven’t received as much good information since the Boot Camp. It will be tough for Larry to top this one—can’t wait to see the upcoming sessions”!
Thomas C. Butler, EA, NTPI, CTRS
“Thanks that was great! Larry,  my tax resolution practice is growing so much, and the local IRS agents like working with me the most, and would love to refer all the work to me, but can’t”.
Larry Gillette EA, CTRS
“An extremely informative

A few years ago, a lot of taxpayers invested in tax shelters to save taxes. The biggest problem with most tax shelters is that they leaked.

The good news for taxpayers is that the smartest tax experts don’t work for the IRS. They were smart enough to realize that taxpayers will pay more to keep their money than the government will pay to collect it.

Q. What does it take to be a good tax professional?

A. Two things – grey hair and hemorrhoids. The grey hair makes you look distinguished and the

SAVE $100 with NEW ORLEANS
EARLY-BIRD REGISTRATION
(SEE PRICING, AND OTHER DISCOUNTS BELOW)

“I’ve learned more in 2 days on tax resolution than I have
in the past 10 years.”
Joel Jacobson, Ft. Lauderdale 2012

— 16 Hrs CPE/CLE —

Combine a top of the line tax training seminar with a chance to see all New Orleans has to offer. You can earn 16 hours CLE/CLE, and experience all New Orleans has to offer in one trip. See what past attendees say about this 2 day boot camp. 

“Boot Camp was one of the most informative and useful semianrs
I have been to in my 32

“Boy, you thought St. Patrick drove the snakes out of Ireland. Let’s send him down to Wall Street. That’s what we should do.”

Filing taxes is on par with going to the dentist or arguing with the DMV. It’s tedious, time-consuming and potentially expensive. FOX Business, Stephen Vanderpool, Nerd Wallet, 3-08-13

After being made the butt of a couple of jokes by Tina Fey and Amy Poehler at the 2013 Golden Globes, Taylor Swift carped, “There’s a special place in hell for women who don’t help other women.” Amy Poehler responded, “Aw,

As of February 20 the Department of Justice filed a Notice of Appeal to secure the right of the IRS right to appeal the ruling that successfully challenged their authority to regulate tax preparers. As a government entity, the IRS has up to 60 days from the ruling to file its appeal. The IRS issued no comment on the potential litigation.

The IRS spokesman from the Return Preparer Office, said that due to the injunction, the IRS neither recognizes nor endorses the RTRP credential. He said the IRS will not comment

It’s another ice cream cake day at ASTPS!

Wishing Sarah a very Happy birthday,
may this day always be a special one to remember!

Penalty Abatement Essentials Webinar

See what attendees are saying about 2013 Marketing, Sales, and Management Boot Camp…

Another informative boot camp which recharged, and re motivated me to increase, and improve my tax resolution practice.
Jeff Schreiber, ESQ.
California 

I tremendously enjoyed this program. I feel I have found the missing piece in my tax resolution practice. I had always been intimidated by marketing, and selling but not the practice itself. I look forward to putting what I learned to use I have learned from the last two days.
Miriam I. Ayaso, EA
California 

Save time, and money – work on

Reprinted from Accounting Today Website…

In a stunning blow to the Internal Revenue Service’s efforts to regulate the tax preparation profession, a federal judge struck down the IRS’s licensing requirements for tax preparers on Friday, including testing and continuing education.

Three independent tax preparers—Sabina Loving of Chicago, John Gambino of Hoboken, N.J., and Elmer Kilian of Eagle, Wisc.—joined forces with the Institute for Justice, a libertarian public interest law firm, in filing suit against the IRS in the U.S. District Court for the District of Columbia.

U.S. District Court Judge James E. Boasberg

Attend the January 2013 Marketing, Sales, & Management Boot Camp in San Diego and earn the right to attend Realtor Marketing Training System at half price.

(Including Guerrilla Marketing Training and a Special Offer)

REGISTER FOR MSM HERE

My name is Larry Lawler; I am the National Director of the American Society of Tax Problem Solvers (ASTPS.) This offer is being made exclusively to ASTPS members. If you are not an ASTPS member yet, you may join and take advantage of this opportunity immediately. 

As many of you know, I am a Certified Public

ASTPS has teamed up with Fast Forward Academy to offer you online continuing education.

The IRS Enrolled Agent Exam Course and Review Material contains the information you will most likely see on your actual test. Sure the complete course is half the size of others but that is why it is the best, because of what isn’t inside. We thought you would appreciate it if we left out the unnecessary time-wasting information that will only make it more difficult for you to prepare for the enrolled agent exam. The streamlined course

December 12
Employees who work for tips – If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

December 17
Corporations – Deposit the fourth installment of estimated income tax for 2012. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Employers Social Security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments in November.

Employers Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments

Whether you file as a corporation or sole proprietor here’s what business owners need to know about tax changes in 2012.

Standard Mileage Rates
The standard mileage rate in 2012 is 55.5 cents per business mile driven, 23 cents per mile driven for medical or moving purposes, and 14 cents per mile driven in service of charitable organizations.

Health Care Tax Credit for Small Businesses
Small business employers who pay at least half the premiums for single health insurance coverage for their employees may be eligible for the Small Business Health Care

2012 ASTPS Super Advanced Tax Problem Resolution Seminar in Las Vegas is now available.

Join the dozen of members who took advantage of our 1 day sale.  Purchase now for $997.00

Get detailed lessons from leading experts on how to handle:
1. “Difficult Collection Case Options” – Howard Levy, ESQ.
2. “Winning a Collection Due Process Case” – Howard Levy, ESQ.
3. “Taxpayer Rights” – LG Brooks, EA, CTRS, NTPI Fellow
4. “Money Laundering and Foreign Bank Accounts” – Robert E. McKenzie, ESQ., EA, CTRS 5. “Successfully Negotiating Offers in Compromise” – Robert E. McKenzie, ESQ.,

Family, friends, members, colleagues, fellow Americans,

Happy Thanksgiving to all. Take a moment to reflect on all we have to be thankful for.

I want to send a special thanks to our many professional colleagues who have been loyal supporters of ASTPS.  Look for a special member’s benefit announcement in the next couple of weeks. Your membership is becoming more valuable than ever.

Best to all,

ASTPS Staff

We constantly strive to offer valuable products and services to our members that will help their practice grow! ASTPS works with vendors to offer discounts to our membership. Discounts are offered on software, books, and other technical and marketing/management tools from industry leaders needed to help you grow your practice. PittBullTax is one of our most sought out software company’s we work with to provide member/seminar attendees with discounts.

PitBullTax Software is the ALL-IN-ONE web-based solution for preparing, handling, processing, organizing and tracking IRS Tax Resolution cases. It is an invaluable

Many Americans feel like they are living in a hot-air balloon. Everything is going up: taxes, unemployment, cost of living, cost of health care, and IRS spending on enforced collection. This might be a sign that tax problem resolution practitioners will also see the number of representation cases rising as well. Before you start counting revenue from all the new work you will undoubtedly see in your office, stop and think about your fees and which cases you want to represent.

The rise of so many negatives may make some troubled

It’s official… We are running our last IRS Tax Problem Resolution of the year.
ASTPS National Director Lawrence Lawler, CPA, EA, CTRS, kicked off the seminar this morning in Orlando,FL. Attendees are focused, and learning all of the necessary topics in tax resolution work.

•Overview of IRS Collection and the Current Climate

•Obtaining Information From the Client

• Case Studies / Hands On 433-A & Offers in Compromise

•Important Dates

•Obtaining Information From the IRS

•Financial Analysis and Forms

•Offers in Compromise

•Employment Tax Problems

• Innocent Spouse Relief

•Appeals and Mediation Services

• Tools of the Trade

•Powers of Attorney

• Planning Techniques – Impact of

Congrats to this year’s Top Practitioners! Just a few weeks ago we ran the 2012 ASTPS Super Advanced Tax Problem Resolution Seminar. National Director Larry Lawler awarded ASTPS Members’  Dave Bowman, CPA, and Louis Arthur, EA, for their exceptional achievements.

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 Administration reportreleased Oct. 1. [Fiscal Year 2012 Statutory Review of Restrictions on Directly Contacting Taxpayers (2012-30-089)]

TIGTA reviewed a statistical sample of field collection investigations by the Small Business and Self-Employed Division that were closed in fiscal year 2011 and found that Revenue Officers were not always involving representatives appropriately in

IRS Revises Form 4180

The Internal Revenue Service recently released interim guidance on revisions to Form 4180, Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes. [SBSE-05-0812-065]

The revisions allow Revenue Officers to conduct abbreviated Trust Fund Recovery Penalty interviews when the potentially responsible party is determined to be the only responsible party or in situations when a business structure is not complicated, the guidance said.
IRS said the new format allows Revenue Officers to more easily tailor the depth of their TFRP investigations based on

Early Bird registration ($100 OFF) ENDS TOMORROW for the SUPER ADVANCED IRS Tax Problem Resolution SEMINAR in *VEGAS* !!! Space is filling up quickly, so hop to it!

Reserve your seat online:

http://astps.org/superadvanced.php

PitBullTax Software is Right at Your Fingertips!
Take a look at the demand for PitBullTax Software at our Boot Camp in New Orleans, LA.

Whether you’re an experienced IRS practitioner, new to this specialty, or just solve the occasional IRS tax problem for your client, ASTPS’ IRS Tax Problem Resolution Boot Camp is the right seminar for you! We provide the education, and tools needed to represent taxpayers before the IRS.

Download order form

Congrats to this year’s Top Practitioners! Today at the ASTPS West Advanced IRS Tax Problem Resolution Seminar, Larry awarded Jaime Buchwald, CPA, and John Ellis, CPA, for their exceptional achievements.

Jack Beige, ESQ., was also awarded at the East Coast Advanced Seminar in Baltimore this past May.

In case you haven’t heard yet, there will be several tax software vendors joining us in Baltimore this week at our Advanced Seminar.  This is a great chance to speak with representatives about which program is most suitable for helping you grow your business – plus everyone who attends the seminar gets a discount!

There is still time to register, but seats are filling up fast. We’ll see you in Baltimore!

Register Here

Over the last couple of months, ASTPS offered members several webinars. One series, not yet finished, provided attendees with a good look at several software products that are useful to tax problem resolution practitioners. This series had record attendance. Instead of the twenty or thirty in past webinars, we had one hundred fifty register and over one hundred twenty actually attend.

Despite the excellent turnout, I must admit to some disappointment. A handful of would-be attendees took the time to call or email asking if I had finally lost all sense

Giving our printer a workout today! Getting the manuals ready for the East Coast Advanced Seminar.

Don’t forget to register before May 2nd to get the Early Bird Discount. ($100 OFF).

See you in Baltimore!

https://www.astps.org//calendar/

 (read article)
Troops owe IRS $390 million”
Talk about perfect timing. In light of ASTPS’s Returning Combat Veteran Support Program, Military Times’ Andrew Tilghman supports that there is a dire need for experienced tax problem reolution experts to rescue this large group of service members with complicated  tax troubles.

Once you have set up your referral generating and tracking system, do not expect immediate response. Those who will refer to you do not have tax problem clients just sitting around in their offices. You must be patient and persistent. Once the system shows results you have to respond with appreciation and reciprocity.

You may express appreciation in various ways. When the referrals are all coming to you and you are unable to refer back, a gift is in order. Many practitioners believe the size of the gift should reflect the

Just picked up the prize for the winner of our Tax Wiz crossword!… Now I have popcorn on the brain. Hmm, which brand tastes most like movie popcorn?

PS- you can still send us your crossword answers for our 2nd place prize

Download Crossword

Tax season is almost over and it’s time to gear up for another year. The Advanced Seminar is offered once on the west coast and once on the east coast, and is perfect for those who’ve attended our Boot Camp and are ready to graduate to the next level.

Topics and Presenters are posted!  http://astps.org/advanced.php

http://money.cnn.com/2012/03/19/news/companies/taxmasters-bankruptcy/

American Tax Relief – shut down, Roni Deutch the “Tax Lady” – out of practice, J.K. Harris – bankrupt, and Now Tax Masters – filed for bankruptcy on Friday!

Looks like more good news for all honest practitioners. With the demise of another cancer in our industry, honest practitioners should see a significant increase in the number of taxpayers seeking help. You may wish to market in your area to help those who have been mistreated by the bankrupt charlatans. As we have always held, it is imperative that practitioners professionally

Want to Change the Tax Problem Resolution Services Industry? Members, Sponsors, Supporters and Newcomers are Invited and Encouraged to Serve on the Board of Directors.

Please register for TPRSC Transition to NATDRC: Call for Board of Directors Candidates on Tuesday, March 20, 2012 1:30 PM – 2:30 PM EDT at:

https://student.gototraining.com/r/5722519658210116352

We bet you’re in need of a good cup of Joe after the grueling hours this tax season! Be the first to correctly answer who said this quote and we’ll mail you a Starbucks gift card.

(Yes, your brain hurts, but try not to cheat 🙂

“The way to gain a good reputation is to endeavor to be what you desire to appear”

WHO SAID IT?

We know you’ve been working hard this tax season, so you deserve to give your brain a break from numbers!

Be the first to submit your completed puzzle (with the correct answers) and you’ll receive 2 Free Movie Passes to any Regal Cinemas Theater in the country.

Download Puzzle

You may either email or fax in your completed puzzle, and we’ll post the winning Tax Wiz. Best of Luck!

 “The spirit, the will to win, and the will to excel are the things that endure. These qualities are so much more important than the events that occur.” 

Who said it?

You know the drill! First to get it right gets a Starbucks gift card. Scout’s honor!

One of the most popular tax problem resolution topics is fees. We are entering the time of year when taxes are top of mind to most people. (If you don’t think so ask Mitt and Newt…) So it seems good time to start some discussion that encourages you to examine your fees, and moreover, your approach to setting fees.

Many practitioners are slogging along with the old standard of billing by the hour. This puts you at cross-purposes with your client. You need to spend more time to earn more. They

“Surround yourself with the best people you can find, delegate authority, and don’t interfere.”

Who said it???

Be the first to answer correctly and we’ll send you a Starbucks gift card. Yum!

IRS has issued a form to ease taxpayers’ burden in filing complaints against tax preparers. If the intent is to eliminate unlicensed preparers and make the new Registered Return Preparers accountable, I guess it makes sense, but I am curious how the IRS will assess the validity of 14157 filings. We’ll have to wait and see. If it cleans up the industry, I’m all for it.

The IRS website has instructions and tips on how to file the complaint. The form was actually issued in July of 2011, but as tax

Recently a fellow ASTPS member related a case to me that highlights a common
problem encountered by EAs, CPAs, and attorneys who represent taxpayers under audit by the IRS. Here’s the story as it was related to me.

Taxpayer Joe has been running his small contracting corporation for fifteen
years. Two years ago, after much hard work and many hungry years, he finally
saw the business turn the corner and start producing a comfortable living. He
had long ago assured himself that, due to its small size and meager earnings,
the IRS would have no interest

I rarely send out anything that I have not created personally, but the following is an important item for anyone involved in tax preparation for 2011 and after. This article was published on the Fast Forward Academy blog. For anyone involved in tax preparation, I recommend following their postings as well the Tax Slash blog.

Important info from the Fast Forward Academy blog:

Starting in 2012, tax preparer jobs will entail asking some additional questions of individuals with business interests or rental properties. The IRS has modified Schedules C, E, and F

“Who Said It?”… First correct answer wins a Starbucks gift card

Be the first person to correctly identify “who said it” and we’ll send you a Starbuck’s gift card. Remember, you are on your honor. No Googling, it’s only a coffee, be fair!

“This is a question too difficult for a mathematician. It should be asked of a philosopher.”

Who said it?

When I started my CPA firm I took every job that came through the door. In fact, I classified them as “shoe box, shopping bag, and for really big jobs: bushel basket.” It was a matter of survival. Sometimes I would catch up a year’s worth of the client’s work – FOR FREE – just to get the monthly accounting job in the future. I’m sure this isn’t an unfamiliar scenario to many CPAs, EAs, or attorneys.

Thankfully, the firm grew, my partner joined me, and we built a respectable practice.

You know the routine… Be the first person to correctly identify “who said it” and we’ll send you a Starbuck’s gift card. Remember, you are on your honor. No Googling, it’s only a coffee, be fair!

“I shall never use profanity except in discussing house rent and taxes.”

Who said it?

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 decide if we need new appliances or to remodel the kitchen. I decide when the country should go to war, who should be appointed Secretary of State, and maybe even how high the national debt ceiling should be allowed to go. It works well for us. In fact, she rarely

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 most part, filed electronically. This not only gives absolute proof of filing, but we will never hear the IRS say that a certified mail receipt doesn’t prove that there was a tax return in the envelope. Electronic filing clearly eliminates that issue.

All that is great for the current year returns, but what

Congratulations MARVIN J RANDELL  for winning our second “Who Said It?”

Good Job!
Julie and Sarah

Here it is…Your weekly intriguing quote. Let’s have fun and test your knowledge in a “who said it?” trivia game. Every week we’ll post a new quote, and the first person to identify “who said it” will get a Starbuck’s gift card from yours truly. You are on your honor. No Googling, it’s only a coffee, be fair!

“There is no such thing as a good tax.”

Who said it?

Since Larry has always been a fan of intriguing famous quotes, we thought it would be fun to test your knowledge in a “who said it?” trivia game. Every week we’ll post a new quote, and the first person to identify “who said it” will get a Starbuck’s gift card from yours truly. You are on your honor. No Googling, it’s only a coffee, be fair!  

“You cannot help the poor by destroying the rich.”

Who said it?