Tax Seminar #3 – December 3 2012

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National Standards: Out-of-Pocket Health Care Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 2, 2012 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program. Download the out-of-pocket health care standards in PDF format for printing. Please note that the standard amounts change, so if you elect to print them, check back periodically to assure you have the latest version. The table for health care expenses, based on Medical Expenditure Panel Survey data, has been established for minimum allowances for out-of-pocket health care expenses. Out-of-pocket health care expenses include medical services, prescription drugs, and medical supplies (e.g. eyeglasses, contact lenses, etc.). Elective procedures such as plastic surgery or elective dental work are generally not allowed. Taxpayers and their dependents are allowed the standard amount monthly on a per person basis, without questioning the amounts they actually spend. If the amount claimed is more than the total allowed by the health care standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses. Generally, the number of persons allowed should be the same as those allowed as exemptions on the taxpayer’s most recent year income tax return. The out-of-pocket health care standard amount is allowed in addition to the amount taxpayers pay for health insurance. Out-of-Pocket Costs Under 65 $60 65 and Older $144 References/Related Topics Collection Financial Standards Local Standards: Transportation Local Standards: Housing and Utilities National Standards: Food, Clothing and Other Items Page Last Reviewed or Updated: August 3, 2012 http://www.irs.gov/Businesses/Small-Businesses-&-SelfEmployed/ National-Standards:--Out-of-Pocket-Health-Care 40
Print Email Reports Export Reports This data set was prepared on 06/30/2009 as electronic file number 68706342 . 204 SANDFORD NEW BRUNSWICK,NJ 08901 Owner: KEY MANAGEMENT CO County: MIDDLESEX, NJ Value $313,000 Confidence 46 Highest Reasonable $349,000 Lowest Reasonable $277,000 Forecasted Standard Deviation 20 This property is a SFR Success - Valuation Successful. Reported Property Information Sale Date 07/01/1987 APN 13-00238- 0000-00020 Sale Price $171,000 Census Tract Sale Code Full Year Built Loan Amount Living Area (sf) Prior Sale Date 12/1977 Lot Area (sf) 2,700 Prior Sale Price $40,500 Total Rooms Prior Sale Code Undefined Bedrooms Assessed Date 2009 Baths Assessor's Value $135,400 Stories 2 Assessor's Land Value $23,400 A/C Assessor's Improvement Value Pool Neighborhood Sales for 204 SANDFORD NEW BRUNSWICK,NJ 08901 The following properties are recently reported sales found in the immediate vicinity of the subject property. These properties, and others, are believed to be full value transfers or may represent an estimate of sale. Sale 1 - 228 POWERS, NEW BRUNSWICK NJ 08901 (Radius: 0.00 miles) Sale Date 10/01/2008 APN Assessed $135,900 Sale Price $275,000 Owner A/C Loan Amount Year Built Pool Prior Sale Date Rooms / / Fireplace Prior Sale Price Living Area (sf) 2,536 Parking - - Lot Area (sf) 2,500 Stories 2 41
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Identity Theft 1. Example scenarios
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Unfiled Lien v. Filed Lien A filed
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Collection Appeal Rights Process
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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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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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a rule with respect to that particu
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their practice with the firm, that
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paragraph (a) of this section. (ii)
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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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