Audit Reveals Deficiencies in IRS CDP Hearing Procedures

Audit Reveals Deficiencies In Irs Procedures

The Treasury Inspector General for Tax Administration (“TIGTA”) recently released a report on the IRS Office of Appeals program for its Collection Due Process (“CDP”) hearings. CDP hearings are an administrative procedure that allows taxpayers to appeal the filing of a lien or a notice of intent to levy by the IRS. The government audit…

IRS Can Force Business to Shut Down

IRS Can Force Business to Shut Down

There is something about the human condition where we expect reason to prevail. We expect that if given the opportunity to explain, reasonable parties who take contrary positions will agree. This is not always the case, and it is often not the case when it comes to the IRS. For example, many businesses that owe…

IRS Cannot Reject Payment Plan That is Too High

Irs Says Taxpayer’s Payments Were Too High

In the context of tax debt, the IRS offers taxpayers the option of submitting installment agreement requests to pay off their debts over time. However, the IRS also calculates a taxpayer’s “reasonable collection potential” to determine the amount that the taxpayer can reasonably pay toward their tax debt. If the IRS determines that the proposed…

Example of IRS Disclosure of Confidential Information

Irs Disclosure Of Confidential Information

The IRS is prohibited from disclosing taxpayer information to third parties.  There are a number of exceptions.  But when the laws are violated, the courts can and do award damages to taxpayers.  In Ward v. United States, 973 F. Supp. 996 (Dist. Colo. 1997), the court found that the IRS had violated the law by…

Can Bankruptcy Court Order IRS to Consider an OIC?

Bankruptcy Court Order to Consider Offer in Compromise

Have you ever found yourself in a situation where you were recognized as an expert, provided guidance or input on a matter, but then had a third party reach a different conclusion? If not, try to imagine yourself in such a situation. How would you react? Would you feel like your expertise had been undermined,…

U.S. Tax Court Violates It’s Own Rules

Supreme Court Questions U.s. Tax Court’s Rule Violations

Do you know the feeling when you realize you are in a situation and you have no real remedy? If so, you probably also know the same feeling when you are in a situation where you are 100% right and there is a third party who is not. Most of us learn about these feelings…

Taxpayer Statements During Audit Admissible in Criminal Trial

When a civil tax case involves suspected criminal activity, the IRS conducts an initial investigation as part of an audit and may refer the case to the Department of Justice. Even when clear evidence of tax fraud has been obtained, the IRS revenue agent conducting the civil audit may continue to request information from the…

Better than a Soap Opera? Trust Fund Tax Disputes

Better Than A Soap Opera? Trust Fund Tax Disputes

One of the most important financial responsibilities for any business is the timely payment of taxes, including payroll taxes. Payroll taxes are the taxes that employers withhold from their employees’ paychecks and then submit to the government on their behalf. They also include the employer’s portion of the tax. While some businesses may be tempted…

The Sentencing Guideline Point System for Tax Crimes

Evidence That Can Be Considered When Applying The Federal Sentencing Guidelines

Transactions can have a number of consequences. This includes criminal tax consequences–such as an IRS audit that goes criminal. Understanding criminal sentencing guidelines and how they apply to tax cases or could apply is part of the value the tax attorney brings to transactions. Tax-related crimes, such as tax fraud, can lead to criminal charges…

Congress Changes the IRS Offer in Compromise

Congress Proposes Changes To The Irs Offer In Compromise Program

The IRS offer in compromise (“OIC”) program is a tax resolution option offered by the IRS to help taxpayers who are unable to pay their full tax liability. It allows eligible taxpayers to settle their tax debts for less than the full amount owed, based on their financial situation and ability to pay. The OIC…