Representation
Are you involved in a tax or pension audit with the IRS, FTB, EDD, BOE or other State Tax Agency or in a collection action including IRS tax lien or levy? In such a case, it is extremely important to be careful what you reveal or don't reveal to the taxing agency. Taxpayers who represent themselves or are represented by individuals who lack in-depth knowledge of the rules and regulations, can find themselves owing more than originally anticipated. The tax audits can be very complicated and require expert representation, experience and knowledge of the internal procedures and Manual to guide the taxpayer with proficiency and skill.
Taxpayers may not be familiar with the basic concepts of tax law. For example, are you familiar with the concept of Hazards of Litigation. Do you know which employees of the IRS division have the authority to consider hazards in determination of their resolution? Are you aware of the value and appropriate use of Closing and Collateral Agreements? Do you know when you should ask an Auditor, Compliance officer, Internal Revenue Agent or an IRS Appeals Officer for a Restricted Consent? Do you know the requirements for filing an IRS appeal concerning a tax audit or collection matter? Do you have any knowledge of pension law and the requirements of the discrimination rules, vesting, funding and contribution and deductions formulas?
After a taxpayer files his/her return and a tax controversy results, the first step in the resolution is representation at an audit or a correspondence audit. The audit can involve a variety of issues on the individual, corporate, sub chapter S corporation, partnership or LLC levels. The individual level can include such issues as: charitable contributions, medical expenses, moving expenses, taxable and nontaxable income, child and dependent care, miscellaneous deductions, injured spouse or innocent spouse, earned income credit and other credits, sale of personal residence, involuntary conversions, like for like exchanges, 1231 property, sale of stock, stock options, capital gains, 1245 property and 1250 property to name a few.
At the corporate level other issues such as corporate deductions, cost of goods sold, mergers, consolidations, 351 property and unreasonable compensation are some of the pertinent issues. Flow through entities such as partnerships, sub chapter S and LLC's have their own particular issues such as taxable income, inside and outside basis, capital accounts, substantial economic effect, allocations, losses, distributions, sale of partnership, LLC or Sub chapter S interest. Each and everyone of these issues requires expertise and knowledge which as an enrolled agent and instructor at UCLA with many years of experience in tax law and pension law, I can offer excellent advise and guidance.
Tax law issues can be very complicated but pension law issues also require expertise in a specific field of the law. Specifically knowledge of Erisa and pension law is required. I am a ERPA and also worked for Employee Plans with the Internal Revenue Service and the Appeals level for many years. I am able to represent individual taxpayers, corporations, S corporations , partnerships or LLC's with their pension needs and tax disputes at the audit level as well as Appeals. Some of these issues include 415 controversy, 401(a) (13) anti-alienation rules, discrimination rules, prohibited transactions, pension deduction issues, contribution issues, loans, premature distribution penalty, excess contribution penalty and other penalties, revision of plan language to meet the requirements of various laws passed almost yearly and preparation of form 5500.
Many times a tax controversy cannot be resolved at the audit level and the case can be appealed to the Appeals level. Expertise again is needed to follow the rules and procedures necessary to resolve the case. As a retired Appeals Officer who worked for the government many years, I am well acquainted with the necessary steps and procedures needed to successfully resolve a tax controversy.
There are situations when resolution cannot be successfully completed at the audit or the Appeals level and the case is sent to collection to pursue payment of the amounts owing. Collectin resolution of cases requires knowledge of how to resolve the case using the available remedies offered by the Internal Revenue Service. When collection has requested payment and after many requests, payment is not forth coming, they can file a Notice of Federal Tax lien and ultimately a Notice of Levy. Section 6320 requires the IRS to issue a notice to inform the tapayer that they have an opportunity to request a CDP hearing with the Internal Revenue Service. Section 6330 requires the Internal Revenue Service to give the taxpayer an opportunity for a CDP hearing with Appeals.
If the taxpayer timely requests a CDP hearing within 30 days of the CDP Notice, the case goes back to Appeals by completing Form 12153. The taxpayer receives a second chance to determine the legitimacy of the filing of the Federal Tax lien or levy. Appeals renders a written determination concerning the appropriateness of the IRS tax lien filing or proposed IRS levy. In filing the appeal, it is critical that you or your representative identify all of your reasons for disagreement with the IRS Collections action as you generally cannot raise additional arguments later. If the taxpayer does not agree with the IRS Appeals Officer or IRS Settlement Officer's determination , the taxpayer has the opportunity to seek judicial review in the United States Tax Court.
There is another appeals procedure available for Collection cases called Collection Appeals Program (CAP). CAP is generally much quicker than CDP and available for a broader range of IRS collection actions. CAP appeals are initiated by the completion of Form 9423. One significant difference between CDP and CAP is that you cannot go to Court if you disagree with the CAP decision.
I have 35 years experience with the Internal Revenue Service to effectively represent you in your tax controversy before the IRS, FTB, EDD, and EOB. The following are some of the areas where I can assist and guide you through the dispute and seek resolution:
Offer in Compromise
Collection Appeals (liens, levies and seizures)
Taxpayer assistance orders (Form 911)
Installment Agreements
Penalty and Interest Abatements
Administrative Appeals
Delinquent Returns
Trust fund Recovery penalties Statute of Expiration Defense
FOI (Freedom of Information Request)
Collateral and closing Agreements
If we decide that I will be representing you, I will E mail you an Engagement Letter and Power of Attorney to review and sign.