Tax Seminar #3 – December 3 2012

More documents

Recommendations

Info

Jane Doe SS#: 123-45-6789 Form 433-A, Section 3 Rider #1 Name of Institution Address Type of Account Account # Balance Merrill Lynch 333 Phornall Ave. Money Market 11111111 1,059 Edison, NJ Oppenheimer PO Box 5270 Brokerage 4444444 960 Denver, CO 200 Shares J.J. Smith, Inc. 123 Main Street N/A N/A 0 Anywhere, NJ 208 shares of 5 Hartman Place Trust Co. of NJ Belle Mead, NJ 5,754 Total Investment Accounts 7,773 Merrill Lynch 333 Phornall Ave. IRA 22222222 6,165 Edison, NJ Oppenheimer PO Box 5270 IRA 33333333 2,891 Denver, CO Scudder Trust Co. PO Box 2291 IRA 5555555 1,037 International Growth Boston, MA Newberger Berman 605 Third Ave. IRA 6666666 920 New York, NY Subotal - IRA Accounts 11,013 -Less: 5% Allowance for Costs of Liquidation (551) Net Value before taxes 10,462 -Less: Anticipated <strong>Tax</strong>es Upon Liquidation (40%) (4,185) Current Market Value - Retirement Accounts 6,277 Note: Jane Doe is the owner of record or the beneficiary of each of the items above. 22
L:\EMD\433Case11:B Personal Liabilities of John & Jane Doe 08/17/<strong>2012</strong> Form 433-A (OIC) Rider #2 The following are debts due to tax authorities. Some are secured by liens or judgments. Some are not. DUE TO INTERNAL REVENUE SERVICE 'FORM 1040 TAX PERIOD AMOUNT DUE 2006 20,000.00 2007 27,500.00 2008 15,000.00 2009 21,500.00 'TOTAL DUE FORM 1040 84,000.00 TRUST FUNDS (from J.J. SMITH, INC.) Through 1st Quarter 2008 200,000.00 Already Assessed 2nd Quarter 2008 42,000.00 Not yet Assessed TOTAL TRUST FUNDS DUE 242,000.00 DUE TO THE STATE OF NEW JERSEY SALES TAX 12,500.00 TOTAL DUE NJ 12,500.00 The following are miscellaneous amounts owed. Monthly payments are being made to these outstanding balances. Dr. Tapov 205 E. 64th St New York, NY 4,600.00 Somerset Medical Somerset, NJ 747.00 TOTAL DUE - MISCELLANEOUS 5,347.00 23
Page 1 and 2: The Zicklin Tax Seminar Series Tax
Page 3 and 4: E. MARTIN DAVIDOFF & ASSOCIATES CER
Page 5 and 6: 5
Page 7 and 8: • Payments of more than 24 months
Page 9 and 10: Reduced Offers Examples: One of the
Page 11 and 12: 2 If you have any questions, please
Page 13 and 14: FACTS OFFER IN COMPROMISE CASE STUD
Page 15 and 16: Form 433-A (OIC) (Rev. May 2012) Us
Page 17 and 18: Section 3 (Continued) Cash value of
Page 19 and 20: Section 5 Business Income and Expen
Page 21: Section 8 Other Information Page 7
Page 25 and 26: 433CASE12.123 John & Jane Doe 08/17
Page 27 and 28: Form 656 (Rev. May 2012) Department
Page 29 and 30: Section 6 Designation of Down Payme
Page 31 and 32: Form 656 (Rev. May 2012) Department
Page 33 and 34: Jim and Kelly Smith SS#: 123-45-678
Page 35 and 36: Offer In Compromise Package Logisti
Page 37 and 38: New Jersey - Local Standards: Housi
Page 39 and 40: One Car Two Cars Houston $312 $624
Page 41 and 42: Print Email Reports Export Reports
Page 43 and 44: Internal Revenue Manual - 5.8.5 Fin
Page 45 and 46: Internal Revenue Manual - 5.8.5 Fin
Page 47 and 48: E. Martin Davidoff - Offer in Compr
Page 49 and 50: Form 656 Booklet Offer in Compromis
Page 51 and 52: an offer unless the trust fund port
Page 53 and 54: Step 2 - Fill out the Form 433-A (O
Page 55 and 56: Section 2 Business Asset Informatio
Page 57 and 58: Page 4 of 6 Section 3 Business Inco
Page 59 and 60: Section 7 Signatures Page 6 of 6 Un
Page 61 and 62: Rules of Engagement in Dealing With
Page 63 and 64: Rules of Engagement: Dealing With I
Page 65 and 66: IRS Rules of Engagement: Under Prom
Page 67 and 68: Dealing with the IRS Regarding Coll
Page 69 and 70: I R S R E P R E S E N T A T I o N A
Page 71 and 72: R.C.P. OLD NEW Monthly Excess $361
Page 73 and 74:
R.C.P. - Example #1 OLD NEW Monthly
Page 75 and 76:
May 21, 2012 OIC Rules • There wi
Page 77 and 78:
May 21, 2012 OIC Rules • State an
Page 79 and 80:
May 21, 2012 OIC Rules Substantial
Page 81 and 82:
E. MARTIN DAVIDOFF & ASSOCIATES CER
Page 83 and 84:
Steps in a Controversy 1. Initial c
Page 85 and 86:
Alternatives in a Collection Matter
Page 87 and 88:
E. MARTIN DAVIDOFF ATTORNEY AT LAW
Page 89 and 90:
Mr. & Mrs. Mickey Mantle January 5,
Page 91 and 92:
E. MARTIN DAVIDOFF & ASSOCIATES CER
Page 93 and 94:
Form 2848 (Rev. 3-2012) Page 2 6 Re
Page 95 and 96:
Excerpts from the Internal Revenue
Page 97 and 98:
97
Page 99 and 100:
Sample Status Sheet GOALS of Johnny
Page 101 and 102:
Page 103 and 104:
6. Request for a Collection Due Pro
Page 105 and 106:
Information You Need To Know When R
Page 107 and 108:
Collection Appeal Request 1. Taxpay
Page 109 and 110:
John J. and Jane Doe Form 9423 Coll
Page 111 and 112:
experience is that we secure better
Page 113 and 114:
Page 115 and 116:
Department of the Treasury - Intern
Page 117 and 118:
117
Page 119 and 120:
Page 121 and 122:
Mr. William Skowron December 12, 20
Page 123 and 124:
Form 9465-FS (12-2011) Page 2 Part
Page 125 and 126:
INSTRUCTIONS TO TAXPAYER If not alr
Page 127 and 128:
Mr. Yogi Berry September 19, 2011 P
Page 129 and 130:
Mr. Jeffrey Austin January 5, 2011
Page 131 and 132:
131
Page 133 and 134:
Texas Iowa, Kansas, Louisiana, Miss
Page 135 and 136:
4. Filing of Tax Court Petition In
Page 137 and 138:
137
Page 139 and 140:
139
Page 141 and 142:
Yogi Berra Estimated 2011 - 2012 Ca
Page 143 and 144:
BY HAND IN OUR OFFICE Mr. and Mrs.
Page 145 and 146:
Representing Clients Before the IRS
Page 147 and 148:
Rules of Engagement in Dealing With
Page 149 and 150:
Rules of Engagement: Dealing With I
Page 151 and 152:
IRS Rules of Engagement: Under Prom
Page 153 and 154:
Dealing with the IRS Regarding Coll
Page 155 and 156:
IRS Announces New Effort to Help St
Page 157 and 158:
Under New Rules, the IRS Will Now R
Page 159 and 160:
Adjustments to IRS Lien Policies 15
Page 161 and 162:
DIRECT DEBIT INSTALLMENT AGREEMENT
Page 163 and 164:
LIEN HAS BEEN RELEASED 163
Page 165 and 166:
165
Page 167 and 168:
617-316-2608 617-316-2606
Page 169 and 170:
Online Payment Agreement Applicatio
Page 171 and 172:
OUTDATED 171
Page 173 and 174:
173
Page 175 and 176:
October 2011 Your Access to Free Cr
Page 177 and 178:
FTC Facts For Consumers 3 access it
Page 179 and 180:
FTC Facts For Consumers 5 or an unp
Page 181 and 182:
Identity Theft 1. Example scenarios
Page 183 and 184:
The Zicklin Tax Seminar Series IRS
Page 185 and 186:
Notice and Demand of Tax Due • Th
Page 187 and 188:
Unfiled Lien v. Filed Lien A filed
Page 189 and 190:
Collection Appeal Rights Process
Page 191 and 192:
IRS Appeals Can Also Help After the
Page 193 and 194:
To Stop an IRS Levy • Resolve the
Page 195 and 196:
How to File a CDP Request • Compl
Page 197 and 198:
I. How Does A Tax Debt Arise? AGOST
Page 199 and 200:
d G. 3 Notice - “Immediate Action
Page 201 and 202:
3. If case is not assigned to the l
Page 203 and 204:
payments. The only other asset is t
Page 205 and 206:
(2) The Trust fund portion of the t
Page 207 and 208:
Department of the Treasury - Intern
Page 209 and 210:
Instructions for completing Form 91
Page 211 and 212:
Collection Appeal Request (Instruct
Page 213 and 214:
Request for a Collection Due Proces
Page 215 and 216:
Information You Need To Know When R
Page 217 and 218:
The Zicklin Tax Seminar Series IRS
Page 219 and 220:
IRS Tax Collections: Liens and Levi
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
227
Page 229 and 230:
229
Page 231 and 232:
231
Page 233 and 234:
233
Page 235 and 236:
235
Page 237 and 238:
237
Page 239 and 240:
239
Page 241 and 242:
241
Page 243 and 244:
243
Page 245 and 246:
245
Page 247 and 248:
247
Page 249 and 250:
249
Page 251 and 252:
251
Page 253 and 254:
253
Page 255 and 256:
255
Page 257 and 258:
257
Page 259 and 260:
259
Page 261 and 262:
261
Page 263 and 264:
263
Page 265 and 266:
Treasury Department Circular No. 23
Page 267 and 268:
Table of Contents Paragraph 1. . .
Page 269 and 270:
Paragraph 1. The authority citation
Page 271 and 272:
of section 404(a) (2)), 404 (relati
Page 273 and 274:
(1) The former employee applies for
Page 275 and 276:
This notification must include the
Page 277 and 278:
software, taxation, or ethics); and
Page 279 and 280:
the matter within 60 days of the da
Page 281 and 282:
otherwise prescribed in forms, inst
Page 283 and 284:
Subpart B — Duties and Restrictio
Page 285 and 286:
a rule with respect to that particu
Page 287 and 288:
in writing by each affected client,
Page 289 and 290:
(ii) Advise a client to take a posi
Page 291 and 292:
(5) Marketed opinion — (i) Writte
Page 293 and 294:
under paragraph (e) of this section
Page 295 and 296:
their practice with the firm, that
Page 297 and 298:
paragraph (a) of this section. (ii)
Page 299 and 300:
§ 10.53 Receipt of information con
Page 301 and 302:
as determined under section 6212 of
Page 303 and 304:
and law in support. (2) Summary adj
Page 305 and 306:
specifically provided for in this s
Page 307 and 308:
§ 10.73 Evidence. § 10.74 Transcr
Page 309 and 310:
the Secretary of the Treasury, or d
Page 311 and 312:
to a conference and may be suspende
show all

Tax Seminar #3 – December 3 2012

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?