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Tax Articles

How to Request Abatement of Interest – IRS Form 843

You request an abatement or reduction of IRS interest using IRS form 843. File the form with the IRS service center where you filed your tax return that was affected by the error or delay.  If you already paid the interest and you would like a credit or refund of interest paid you must file…


Suspension of IRS interest and penalties

Generally the IRS has 3 years from the date you filed your return or the date the return was due to assess any additional tax.  However if you timely file your tax return interest and certain penalties will be suspended if the IRS does not mail a notice to you within a 36 month period…


Student Loan Applications and the IRS

Preparing for college often means applying for student loans to pay for it as well. Every year students struggle and stress while trying to complete the Free Application for Federal Student Aid (FAFSA). Completing your student financial aid application is now easier than ever. Department of Education/Federal Student Aid, mandated through the American Recovery and…


What to do IF you do not agree with an IRS Examiner

If you do not agree with the proposed changes of your assigned examiner, you tell this to the examiner by saying or writing  ‘I do not agree with your changes.’.  The first thing the examiner must do is explain to you your appeal rights.  If he/she doesn’t you ask for a supervisor. It is in…


IRS Examination Selection Criteria

Your tax return may be examined for any one of a number of reasons, and the exam can take place in any one of a variety of ways, in a variety of locations, and quite frankly without you even knowing about it.  It really is quite remarkable but your return may be selected for examination…


IRS Helps Small Employers Claim New Health Care Tax Credit; Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit

The Internal Revenue Service today released final guidance for small employers eligible to claim the new small business health care tax credit for the 2010 tax year. Today’s release includes a one-page form and instructions small employers will use to claim the credit for the 2010 tax year. New Form 8941, Credit for Small Employer…


How to Prepare a Request for an Appeal of an IRS Examination – IRS Form 12203

If you decide you want to present your dispute to IRS Appeals, you will need to prepare a request for Appeals and mail it to the office that sent you the decision letter. There are essentially 2 types of requests For Appealing an Examination 1.  Small Case Request – Prepare a small case request instead…


Difference between a real estate professional, a dealer in real property and an investor in real estate for tax purposes

A real estate professional must spend more than one half his/her time on ‘real property business.’  Unless the real estate professional ‘materially participates’ in rental activity losses are passive. A real estate dealer of real property sells and buys properties on a frequent and substantial basis and usually carries an inventory of properties for sale. …


Passive Activities and the Real Estate Professional – IRC 469(c)(7) and Reg. 1.469-9

A qualifying real estate professional may deduct rental real estate losses for each rental in which he/she materially participates provided 3 tests are passed: More than one half of the taxpayer’s personal services must be in real property business.  ‘Real property’ trade or business activity includes: development, construction, acquisition, conversion, rental, management, leasing, and brokerage. …