Tax Seminar #3 – December 3 2012

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Treasury Department Circular No. 230 (Rev. 8-2011) Regulations Governing Practice before the Internal Revenue Service Catalog Number 16586R www.irs.gov Department of the Treasury Title 31 Code of Federal Regulations, Subtitle A, Part 10, published (June 3, 2011) Internal Revenue Service 265
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The Zicklin Tax Seminar Series Tax
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E. MARTIN DAVIDOFF & ASSOCIATES CER
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5
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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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Steps in a Controversy 1. Initial c
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Alternatives in a Collection Matter
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E. MARTIN DAVIDOFF ATTORNEY AT LAW
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Mr. & Mrs. Mickey Mantle January 5,
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Form 2848 (Rev. 3-2012) Page 2 6 Re
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Excerpts from the Internal Revenue
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97
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Sample Status Sheet GOALS of Johnny
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6. Request for a Collection Due Pro
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Information You Need To Know When R
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Collection Appeal Request 1. Taxpay
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John J. and Jane Doe Form 9423 Coll
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experience is that we secure better
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Department of the Treasury - Intern
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Mr. William Skowron December 12, 20
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Form 9465-FS (12-2011) Page 2 Part
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INSTRUCTIONS TO TAXPAYER If not alr
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Mr. Yogi Berry September 19, 2011 P
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Mr. Jeffrey Austin January 5, 2011
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131
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Texas Iowa, Kansas, Louisiana, Miss
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4. Filing of Tax Court Petition In
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Yogi Berra Estimated 2011 - 2012 Ca
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BY HAND IN OUR OFFICE Mr. and Mrs.
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Representing Clients Before the IRS
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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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IRS Announces New Effort to Help St
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Under New Rules, the IRS Will Now R
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Adjustments to IRS Lien Policies 15
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DIRECT DEBIT INSTALLMENT AGREEMENT
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LIEN HAS BEEN RELEASED 163
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165
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617-316-2608 617-316-2606
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Online Payment Agreement Applicatio
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OUTDATED 171
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173
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October 2011 Your Access to Free Cr
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FTC Facts For Consumers 3 access it
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FTC Facts For Consumers 5 or an unp
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Identity Theft 1. Example scenarios
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The Zicklin Tax Seminar Series IRS
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Notice and Demand of Tax Due • Th
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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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Page 217 and 218: The Zicklin Tax Seminar Series IRS
Page 219 and 220: IRS Tax Collections: Liens and Levi
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Page 267 and 268: Table of Contents Paragraph 1. . .
Page 269 and 270: Paragraph 1. The authority citation
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Tax Seminar #3 – December 3 2012

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