Tax Seminar #3 – December 3 2012

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E. MARTIN DAVIDOFF ATTORNEY AT LAW 353 Georges Road - Suite K P.O. Box 835 Dayton, NJ 08810-0835 EMD@taxattorneycpa.com _____________ TEL: 732-274-1600 FAX: 732-274-1666 VIA CERTIFIED MAIL # 7008-1234-0000-4567-8888 Brookhaven Internal Revenue Service Center COIC Unit P. O. Box 9007 Holtsville, New York 11742-9007 Dear COIC Unit: September 13, 2012 Re: John Doe & Jane Doe SS#: 123-45-6789 & 987-65-4321 Forms 1040: 2006, 2007, 2008 & 2009 Trust Fund Recovery / J.J. Smith Inc. Offer in Compromise With respect to the above-named Taxpayer, you will find the following enclosed: 1. Form 2848, “Power of Attorney and Declaration of Representation”. 2. A signed Form 656, “Offer in Compromise” for Mr. John Doe. 3. A signed Form 656, “Offer in Compromise” for both Mr. John Doe and Mrs. Jane Doe. 4. In support of Forms 656, you will find Form 433-A (OIC) “Collection Information Statement for Wage Earners and Self-Employed Individuals.” 5. You will also find back-up information to Form 433-A (OIC). We have included a Table of Contents to the back-up information for your convenience in locating the documents in support of Form 433-A (OIC). 6. Check # 1111 payable to the United States Treasury, in the amount of $150 representing the application fee for Mr. John Doe. 7. Check # 1112 payable to the United States Treasury, in the amount of $150 representing the application fee for Mr. John Doe and Mrs. Jane Doe. 8. Check # 1113 payable to the United States Treasury, in the amount of $200 representing the 20% deposit due on Mr. John Doe’s offer as outlined in our package. 9. Check # 1113 payable to the United States Treasury, in the amount of $4,020 representing the 20% deposit due on Mr. John Doe and Mrs. Jane Doe’s offer as outlined in our package. After you have had the opportunity to review the enclosed materials, PLEASE CALL ME to discuss this case. Very truly yours, E. Martin Davidoff EMD:saf Encls. cc: Mr. John Doe & Mrs. Jane Doe (via first class mail w/ encls.) 32
Jim and Kelly Smith SS#: 123-45-6789 (Jim) SS#: 987-65-4321 (Kelly) Form 433-A (OIC) TAB # Table of Contents 1 Rent Primary Residence: 123 Anywhere, NY 14008 USA -Copies of Rent Payments to Bob Jones: 06/2012, 07/2012, 08/2012, -Copy of lease agreement 2 Gas: New Jersey Natural Gas - 12 month summary of bills - Account Billing History, obtained from New Jersey Natural Gas - Bill dated 08/31/2012 - Copy of payment dated 09/05/2012, that paid the June, July, and August 2012 bill 3 Electric: Atlantic City Electric - 9 month summary of bills - Bill dated 08/28/2012 - Copies of payments: o 06/25/2012 and 09/04/2012 (for July & August) 4 Water - Summary of 3 Quarterly Payments - Copies of payments: o 03/08/2012, 05/07/2012, 07/31/2012 5 Cable & Internet: Comcast Cable - 7 month summary of bills o Bill dated 08/15/2012 - Copies of payments: o 06/05/2012, 06/18/2012, 07/23/2012, 09/04/2012 6 Telephone: Sprint - 12 month summary of bills - Copies of payments: o 07/02/2012, 07/30/2012, 09/04/2012 7 Vehicle: 2009 Nissan Rogue - Bill dated 08/19/2012 - Copy of vehicle registration card - Copies of payments: o 06/04/2012, 06/26/2012, 07/30/2012 33
Page 1 and 2: The Zicklin Tax Seminar Series Tax
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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
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Page 27 and 28: Form 656 (Rev. May 2012) Department
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Page 41 and 42: Print Email Reports Export Reports
Page 43 and 44: Internal Revenue Manual - 5.8.5 Fin
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Page 47 and 48: E. Martin Davidoff - Offer in Compr
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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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E. MARTIN DAVIDOFF & ASSOCIATES CER
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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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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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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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617-316-2608 617-316-2606
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Online Payment Agreement Applicatio
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OUTDATED 171
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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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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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