Tax Seminar #3 – December 3 2012

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Excerpts from the Internal Revenue Manual at www.irs.gov (Continued) When the taxpayer signs and dates the Form 2848 before the representative, the signature dates of the taxpayer(s) and representative(s) must be within 45 days for domestic authorizations... B. Essential element 2 - Only applies to Form 2848. The representative's designation, jurisdiction, signature and date are required. For multiple representatives listed on the same form, only one signature date is required; however, all representatives must sign the Form 2848. C. Essential element 3 - Specific tax matter(s), i.e., type of tax or tax form number, is required. D. Essential element 4 - Clear identification of the taxpayer, i.e., name, address, taxpayer identification number is required. The presence of two of the three identifiers is sufficient. Research can be done to locate the third identifier. E. Essential element 5 - Clear identification of the third party, i.e., name and address is required. A CAF number is not required. EMD COMMENT: Forms 8821, Tax Information Authorization, for the purpose of addressing tax matters, do not have to be received within 60 days of the taxpayer's dated signature. See IRM 11.3.3.1.1(4), General Requirements for Disclosure to Designee . The taxpayer must sign and date a TIA. The third party is not required to sign a TIA. EMD COMMENT: Our firm’s practice for multiple years (on Forms 8821 or 2848) is to put, for example: “2003 through 2009 All Years Included” Instructions for Form 2848 (Rev. March 2012) & 8821 (Rev. October 2011) Power of Attorney and Declaration of Representative (Form 2848) Joint returns. Joint filers must now complete and submit separate individual to receive and inspect your confidential tax information. Tax Information Authorization (Form 8821) Each individual and/or entity must now file and sign a separate Form 8821. 96
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The Zicklin Tax Seminar Series Tax
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E. MARTIN DAVIDOFF & ASSOCIATES CER
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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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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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