Tax Seminar #3 – December 3 2012

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L\EMD\DOELiab.123 11/12/2004 JOHN DOE YEARLY SUMMARY OF FORM 1040 TAX LIABILITY PENALTIES OVERPYMT FEES & LATE LATE ESTIMATED TOTAL PAYMENTS & CREDIT BALANCE DATE OF YEAR TAX INTEREST COLLECTION FILING PAYMENT TAX ASSESSMENTS CREDITS TRANS OUT DUE "1040" TRANSCRIPT 1991 54,056.00 102,817.39 13,514.00 13,514.00 183,901.39 183,901.39 07/23/2004 1992 105,339.00 176,033.26 26,335.00 26,334.75 334,042.01 334,042.01 07/23/2004 1993 57,286.00 68,332.01 52.00 14,321.50 14,315.49 2,400.25 156,707.25 (61,284.75) 95,422.50 09/13/2004 1994 126,939.00 130,383.40 70.00 31,734.75 31,734.75 320,861.90 320,861.90 09/13/2004 1995 131,126.00 111,359.90 32,781.50 32,781.50 308,048.90 308,048.90 09/13/2004 1996 198,387.00 137,665.23 49,596.75 49,596.75 435,245.73 435,245.73 09/13/2004 1997 71,195.00 39,070.53 17,798.75 17,798.75 145,863.03 145,863.03 09/13/2004 1998 94,743.00 41,047.19 23,685.75 23,685.75 183,161.69 183,161.69 09/13/2004 1999 107,016.00 34,493.18 26,754.00 26,754.00 195,017.18 195,017.18 09/13/2004 2000 141,777.00 29,659.32 35,444.25 31,186.10 238,066.67 (22.00) 238,044.67 09/13/2004 2001 86,825.00 13,372.66 20.00 21,706.25 13,023.75 134,947.66 134,947.66 07/23/2004 2002 93,454.00 7,108.98 23,363.50 8,410.86 132,337.34 132,337.34 07/23/2004 2003 63,276.00 0.54 0.00 0.00 1,444.16 64,720.70 (64,728.00) 7.30 0.00 07/23/2004 TOTALS $1,331,419.00 $891,343.59 $142.00 $317,036.00 $289,136.45 $3,844.41 $2,832,921.45 ($126,034.75) $7.30 $2,706,894.00 136
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The Zicklin Tax Seminar Series Tax
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E. MARTIN DAVIDOFF & ASSOCIATES CER
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• Payments of more than 24 months
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Reduced Offers Examples: One of the
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2 If you have any questions, please
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FACTS OFFER IN COMPROMISE CASE STUD
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Form 433-A (OIC) (Rev. May 2012) Us
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Section 3 (Continued) Cash value of
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Section 5 Business Income and Expen
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Section 8 Other Information Page 7
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L:\EMD\433Case11:B Personal Liabili
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433CASE12.123 John & Jane Doe 08/17
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Form 656 (Rev. May 2012) Department
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Section 6 Designation of Down Payme
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Form 656 (Rev. May 2012) Department
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Jim and Kelly Smith SS#: 123-45-678
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Offer In Compromise Package Logisti
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New Jersey - Local Standards: Housi
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One Car Two Cars Houston $312 $624
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Print Email Reports Export Reports
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Internal Revenue Manual - 5.8.5 Fin
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Internal Revenue Manual - 5.8.5 Fin
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E. Martin Davidoff - Offer in Compr
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Form 656 Booklet Offer in Compromis
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an offer unless the trust fund port
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Step 2 - Fill out the Form 433-A (O
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Section 2 Business Asset Informatio
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Page 4 of 6 Section 3 Business Inco
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Section 7 Signatures Page 6 of 6 Un
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Rules of Engagement in Dealing With
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Rules of Engagement: Dealing With I
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IRS Rules of Engagement: Under Prom
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Dealing with the IRS Regarding Coll
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I R S R E P R E S E N T A T I o N A
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R.C.P. OLD NEW Monthly Excess $361
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R.C.P. - Example #1 OLD NEW Monthly
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May 21, 2012 OIC Rules • There wi
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May 21, 2012 OIC Rules • State an
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May 21, 2012 OIC Rules Substantial
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E. MARTIN DAVIDOFF & ASSOCIATES CER
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Steps in a Controversy 1. Initial c
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Unfiled Lien v. Filed Lien A filed
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Collection Appeal Rights Process
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IRS Appeals Can Also Help After the
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To Stop an IRS Levy • Resolve the
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How to File a CDP Request • Compl
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I. How Does A Tax Debt Arise? AGOST
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d G. 3 Notice - “Immediate Action
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3. If case is not assigned to the l
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payments. The only other asset is t
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(2) The Trust fund portion of the t
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Department of the Treasury - Intern
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Instructions for completing Form 91
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Collection Appeal Request (Instruct
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Request for a Collection Due Proces
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Information You Need To Know When R
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The Zicklin Tax Seminar Series IRS
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IRS Tax Collections: Liens and Levi
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Treasury Department Circular No. 23
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Table of Contents Paragraph 1. . .
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Paragraph 1. The authority citation
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of section 404(a) (2)), 404 (relati
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(1) The former employee applies for
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This notification must include the
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software, taxation, or ethics); and
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the matter within 60 days of the da
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otherwise prescribed in forms, inst
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Subpart B — Duties and Restrictio
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a rule with respect to that particu
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in writing by each affected client,
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(ii) Advise a client to take a posi
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(5) Marketed opinion — (i) Writte
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under paragraph (e) of this section
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their practice with the firm, that
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paragraph (a) of this section. (ii)
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§ 10.53 Receipt of information con
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as determined under section 6212 of
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and law in support. (2) Summary adj
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specifically provided for in this s
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§ 10.73 Evidence. § 10.74 Transcr
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the Secretary of the Treasury, or d
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to a conference and may be suspende
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Tax Seminar #3 – December 3 2012

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