Our office provides a wide range of tax resolution services in order to help the struggling taxpayer. Have an experienced and understanding professional help resolve your tax issues. We know how frustrating and time consuming dealing with the tax agencies can be, so contact us so we can take the stress and pressure out of the equation.
The purpose of a Collection Due Process Hearing is to have the Appeals division of the IRS review the collection actions that were taken or proposed to be taken and determine whether the IRS actions are justified or an alternative resolution can be reached. You can request a Collection Due Process hearing if you receive any of the following notices:
• Notice of Federal Tax Lien Filing and Your Right to a Hearing
• Final Notice—Notice of Intent to Levy and Notice of Your Right to a Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on Your State Tax Refund—Notice of Your Right to a Hearing
• Notice of Levy and of Your Right to a Hearing
After Appeals has made their determination and you still do not agree, you can go to Tax Court to appeal the Collection Due Process Appeal Officer’s determination. Our office can assist you with filing the request for the hearing and representing you during the hearing to propose a collection alternative to the IRS proposed action. Our attorney has represented numerous taxpayers in appeals, and she is also admitted to practice before the United States Tax Court, so if you do not agree with Appeals’ determination, then we can represent you in Tax Court as well.
Pursuant to the Internal Revenue Code, the Internal Revenue Service (IRS) has the right to levy a taxpayers’ wages or funds in their bank accounts in order to collect on a delinquent tax debt. Before the IRS will issue levy notices, the tax must be assessed, and the IRS has sent you a Notice and Demand for Payment. If you ignore the notice and do not make any alternative arrangements to pay the outstanding tax, then the IRS will send you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing at least 30 days before any levies are issued. If you do not contact the IRS and make some sort of arrangement or request a Collection Due Process Hearing, then after 30 days from the date of the final notice, levies will be sent to all of your income sources and financial institutions on file.
Once a wage or a bank levy has been issued, you need to act fast. Our office can help you get the levies released and set you up on an alternative resolution plan based on your financial circumstances. Our office has experience in releasing bank and wage levies with the IRS as well as the California Franchise Tax Board (FTB) and the State of California Employment Development Department (EDD).
If you have an outstanding tax liability with the IRS, and you cannot pay the liability in full. The IRS offers several different types of installment agreements to struggling taxpayers. Our office will review your financial situation, and determine the best plan of action given your special set of circumstances. Our attorney has experience with assisting taxpayers in obtaining Streamlined and Fresh Start Agreements, Partial Pay Installment Agreements, and Installment Agreements based on financials.
Our office can also assist you with negotiating payment plans with the California State taxing authorities as well. Contact our office today, so we can assist you.
If you have an outstanding tax liability that you cannot afford to pay, then the IRS will place your account in a Currently Not Collectible (CNC) Status if financial hardship has been established. This status is a protected status where the IRS suspends any and all enforced collection actions. You are not required to make any payments while in this status, and you can remain in this protected status as long as your income stays relatively the same, and you are in a financial hardship. In order to achieve this status, our office will review and analyze your financial situation, and we will submit your financials along with supporting documentation to the IRS in order to request this CNC, hardship status. Call our office today, so we can thoroughly go over all of your options.
the IRS may abate some or all penalties assessed against a taxpayer if he or she can demonstrate reasonable cause. The taxpayer must show that he or she used ordinary business care and prudence to meet Federal tax obligations but due to circumstances he or she was unable to do so. The IRS will consider any legitimate reason for failing to file a tax return, make a deposit, or pay tax on time. Our office will prepare a written formal request asking the IRS to abate some or all of your penalties based upon your specific circumstances that demonstrate reasonable cause.
If you could not find documents in order to prove expenses claimed on your return during an audit, and you were assessed additional taxes and penalties as a result of this audit. However, you have recently located substantiation documents that will now prove your position and reduce your tax liability, we can request that the audit be re-opened for reconsideration of the tax liability. Contact our office today, so we can go over all of your options.
If you received a notice that the IRS has selected you for an examination
of one of your tax returns, our office can represent you during that audit. We will work with
the audit examiner, so you will not have to. Contact our office today, so our attorney can
handle the audit for you.
An offer in compromise allows you to settle your IRS tax debt for less than the full amount you owe. This may be the best option if you can't pay your full tax liability, or doing so creates a financial hardship. While reviewing Offer in Compromise proposals, the IRS considers your unique set of facts and circumstances such as your ability to pay, income, expenses, and equity in assets. There are three different types of Offer categories:
1. Doubt as to Liability: This option is for the taxpayer who does not agree with the tax assessment. Here, the taxpayer provides an explanation and documentation to support that the tax liability in question was assessed in error.
2. Doubt as to Collectability: This option is for the taxpayer who will never be able to payoff the tax liability within the statute period, which is usually 10 years from date of filing or assessment unless certain events have occurred to pause the running of time. Taxpayers who are usually in financial hardship qualify for this offer category. Our office will be able to review your financials as well as your account transcript in order to determine whether this is the best option for you.
3. Effective Tax Administration: This option is for the taxpayer who may have the income or equity in assets to full pay the tax liability; however, exceptional circumstances exist that would make full collection of the tax unfair, inequitable or create an undue economic hardship.
If your outstanding tax liability has been assigned to a Revenue Officer, which is a local field agent who is trying to collect on the tax liability, you will have to provide a financial statement and he or she may visit your home or place of business. Contact our office, so we can deal with the Revenue Officer for you. These agents are a little more aggressive. Revenue Officers have the power to close down businesses, levy wages, bank accounts, and other income sources, as well as seize property. You need a tax professional on your side to represent you, and propose a type of tax resolution program such as a payment plan, Currently Not Collectible Status, or an Offer in Compromise and close your case out in the Revenue Officer’s inventory.
If you or your business has employees, you must deposit federal income tax withheld, and both the employer and employee portions of social security and Medicare taxes.
In addition, you must file all required payroll tax returns. Failure to file and make the required deposits, can put your business as well as you, personally, at risk. These taxes are very serious, and the IRS will assign a Revenue Officer immediately to collect on the past due taxes, and the Revenue Officer will also need to determine whether a Trust Fund Recovery Penalty needs to be assessed. The Revenue Officer also will assess the health of the business. Our office can assist you and your business with getting into compliance, making necessary changes in order to ensure that all payroll tax obligations are met going forward, as well as obtaining a payment plan or alternative resolution in order to resolve the outstanding payroll tax liabilities.
f you have a business and your business is behind in your federal tax deposits for employment taxes, then you may be assessed a Trust Fund Recovery Penalty. Employment taxes are called trust fund taxes because you actually hold the employee’s money in trust until you make a federal tax deposit in that amount. This penalty may apply to you if these unpaid trust fund taxes cannot be immediately collected from the business.
A Trust Fund Recovery Penalty may actually be assessed against any person who is responsible for collecting or paying withheld income and employment taxes, and who willfully fails to collect or pay them. Contact our office if you received a letter proposing this type of assessment, our office can appeal this proposed action. We can also represent you and guide you through an investigative interview that is usually conducted by a Revenue Officer, who is trying to determine whether you were responsible for the payroll taxes and you willfully failed to pay said taxes.
What to expect
We'll research your record.
A staff member will research your IRS record to determine if there are any holes in your
compliance history. If we find any, we’ll figure the required returns that are needed to get you into compliance. If you owe money to the IRS, we'll determine what's owed and when it expires (or the CSEDs: collection statute expiration dates). Finally, we'll determine where you stand in the collection process.
We’ll file Power of Attorney and Make IRS Contact
Your tax attorney will contact the IRS immediately to stop or release levies. If the collection process is not impending, your attorney will still make contact on your behalf.
We'll track your case.
Your case is tracked to completion by your attorney. You may be required to provide substantiation documents in order to complete your case.
We’ll analyze your situation and prepare the best resolution based upon your specific circumstances.
Most cases will be finished up via email, where you will be asked to sign and date documents and then forward them to the IRS. We'll ask that you let us know when the package is off so we can track it.