Tax Seminar #3 – December 3 2012

More documents

Recommendations

Info

80
E. MARTIN DAVIDOFF & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS 353 Georges Road - Suite K E. Martin Davidoff, CPA, ESQ. P.O. Box 835 Robbin R. Weiner, CPA Dayton, NJ 08810-0835 EMD@taxattorneycpa.com _____________ NAVIGATING THE IRS Presented at Zicklin Tax Series #3 Baruch College, NYC - December 3, 2012 E. Martin Davidoff, CPA, Esq. TEL: 732-274-1600 FAX: 732-274-1666 Cover Page & Table of Contents .................................................... 1 About the Speaker ............................................................... 2 Steps in a Controversy; Tools in Dealing with the IRS................................... 3 The Rules of Engagement in Dealing with the IRS...................................... 4 Alternatives in a Collection Matter; Common Threads to Installment Agreements ............. 5 IRS Tools & Considerations; The Key is Time......................................... 6 Sample Engagement Letters ....................................................7- 10 Sample Forms 2848 & 8821 - Representative Authorizations .........................11- 16 Sample Plan of Action & Status Sheet ...........................................17- 19 Sample Letter 1058 & Request for a Collection Due Process Hearing (Form 12153) .......20- 26 Sample Collection Appeal Request (Form 9423) ...................................27- 29 IRS Appeals in Collection Matters - CPA Magazine Article ..........................30- 31 Sample Penalty Appeal Letter ..................................................... 32 Sample Examination Appeal ...................................................33- 34 Sample Request for Taxpayer Advocate Service Assistance (Form 911) & NJ Form 911 ....35- 37 Sample Letter re Payment of Trust Funds ............................................ 38 Sample Request for Third Party Contacts ............................................ 39 Sample letters to Clients regarding successful Installment Agreement. ..................40- 41 Sample Form 9465-FS, Streamlined Installment Request & Form 433-D ................42- 45 Sample letters to Clients regarding successful Offer In Compromise. ...................46- 47 Sample FOIA Request ........................................................48- 53 Sample Cash Bond...........................................................54 - 55 Federal Tax Summary ........................................................... 56 Transcripts ................................................................57- 59 Quarterly Analysis of client Payroll tax returns filing and statements ...................... 60 Sample Cash Flow Analysis. ... ................................................... 61 Articles on Representation of Clients & Rules of Engagement. ... .....................62- 74 Documents related to the Fresh Start Program .... .................................75- 77 Lien Withdrawls ............................................................78- 100 Identity Theft . . . ..........................................................101 - 102 © Copyright 2012 E. Martin Davidoff (U.S.A.) All Rights Reserved 81
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 and 22:
Section 8 Other Information Page 7
Page 23 and 24:
L:\EMD\433Case11:B Personal Liabili
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: May 21, 2012 OIC Rules Substantial
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 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 115 and 116: Department of the Treasury - Intern
Page 117 and 118: 117
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?