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IRS Taxpayer Advocate

The IRS Taxpayer Advocate may be able to help you with your IRS problem. You can either call the Advocate's Office by using the link above or fill out IRS Form 911 and submit it to the IRS. I have had success in resolving cases with the assistance of the Advocate in the past, however, this office does not have the authority that it had a few years ago.

Representing Yourself Before the IRS

A few things you should know about representing yourself. See page

Your Federal Tax Lien

It is possible that the Federal Tax Lien on your property can be legally removed by using IRS administrative processes, or subrogated to your mortgage so you can sell or get refinancing.

When Making  Payments to The IRS

Many taxpayers make payments to the IRS for years and find out down the road that they have been paying on the interest and the original tax liability is the same as it was two years ago. When you make a cash payment to the IRS, make sure that you designate in writing how you want the payment applied. If you don't, the IRS will apply it however they want, and I guarantee it will not be in your best interest. Always designate a payment to the most recent liability on record. Each tax year stands on its own as a separate liability account with the IRS.

Did You Get An IRS Notice?

If the IRS sends you a notice stating you owe money, you need to challenge the assessment before the process expands to the collections phase. Do not let them win by ignoring the problem, whereby your rights are then forfeited to deal with the liability and assessment under the law. Additionally, do not allow your tax preparer to represent you before the IRS, most do not understand tax law and the IRS administrative procedures sufficiently to effectively represent you.

Did You Get Divorced

Divorce settlements can
ruin your life OIC page.

IRS Tax Related Information

IRS Offers To Compromise Tax Debt

     The IRS has a program to settle tax debts for less that the face amount of the debt, based on your financial ability to pay. Taxpayers submit a form 656 and a form 433, financial disclosure form, along with a 20% TIPRA payment, to the IRS to begin the offer process. For more information, see OIC page.

What About Filing For Bankruptcy?

    Yes, you may be able to discharge your tax debts in bankruptcy, as long as the debt is not trust fund tax and has aged 3 years from a timely filed return, 2 years from a late filed return, or 240 days after an assessment of tax after the filing of the return. If you are thinking of filing for bankruptcy protection, there are a few things that you need to understand before you talk to an attorney. First, select a bankruptcy attorney that has a strong background in taxation. Surprisingly, many make major mistakes with the IRS, like listing the unsecured dischargeable tax debt as an eighth priority claim instead of on the schedule F with all the other debts.

How Long Can the IRS Collect on My Debt?

     The IRS can collect a tax debt up to 10 years under the Internal Revenue Code. It is possible, however, to have the IRS on your back longer than 10 years, in the case of lien filings
where the IRS can seek to revert a tax lien to a judgment in State Court.

Important Deadlines to Remember

     Taxpayers have 90 days to petition the US Tax Court for relief after receiving a "Notice of Deficiency" or their rights are deemed to be waived.

     Taxpayers have 30 days to file for a "Collection Due Process Hearing" after receiving a Final Notice of Intent to Levy. Internal Revenue Code Sec 6330 states that the IRS must give the taxpayer an opportunity to participate in an administrative hearing before they can levy assets, if the proper written request is timely made after receiving the levy notice.

     Taxpayers have 30 days to file for a "Collection Due Process Hearing" after receiving a Federal Notice of Tax Lien. Internal Revenue Code Sec 6320 states that the IRS must give the taxpayer an opportunity to participate in an administrative hearing after they file a tax lien on you, if the proper written request is timely made after receiving the lien notice.

     The CSED or collection statute expiration date marks the end of the ten year period on your IRS records. Find out when that date is before you agree to any payment contracts.

Can I Deal with The IRS on MY Own?

     If you receive a notice from the IRS regarding a document request, you could send in the requested documents and settle your dispute. However, if a Revenue Agent contacts you via phone or by letter, I would recommend getting professional help immediately.

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