The key to slowing down or even preventing the IRS from taking enforcement action is to make certain the IRS representative you are working with places the installment agreement proposal in “pending” status. In order for an installment agreement proposal to be placed in pending status,...
Questions Asked by the IRS in an Initial Interview Audit. The following is a sample set of questions the IRS uses when conducting an initial 'interview' Mandatory Statements/Questions by IRS: IRS Agent /Officer Name? Taxpayer Name? Audit Date/time? Do you have concerns regarding the audit process? ...
Alimony or Child Support Received Commission statement Completed Form 433- A, B or F Copies of delinquent tax returns and /or ASFR returns Explain in detail why the taxpayer is not able to full pay or borrow to pay Employer’s information including work number Investment income Life insurance policies cash out value Number...
Since many businesses in industry are cash oriented, have weak internal controls, lack an audit trail, and have inadequate books and records, the examiner’s audit should focus on probing for unreported income. It is the responsibility of the business owner to maintain the documents needed...
Issues for which there is no legal precedent Issues where the courts have rendered opposing or differing decisions in different jurisdictions Industry Specialization Program issues An issue for which you filed a request for competent authority assistance Service Center penalty appeals cases Service Center Offer in Compromise cases Collection Appeals Program cases Automated...
The Taxpayer Advocate's 2010 annual report to congress describes continuing concern that IRS collection practices inflict unnecessary harm on financially struggling taxpayers and fail to achieve the IRS’s overriding objective of increasing long-term voluntary compliance with the tax laws. “Tax collection requires a delicate balancing...
Letter 11 – Final Notice of Intent to Levy and Notice of Your Right to a Hearing This letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how...
See Revenue procedure 2009-44 as well as Internal Revenue Manual 35.5.5 for more information. There are two basic types of cases considered by IRS appeals officers. They are non-docketed cases and docketed cases. In non-docketed cases typically, exam conducts an audit of a return and proposes...
The Mission of IRS Appeals is to resolve tax controversies without litigation on a basis which is fair and impartial to both the government and the taxpayer in a manner that will enhance voluntary compliance and public confidence in the integrity and the efficiency of...
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...