The Internal Revenue Service is the taxpayer's nightmare, and for good reason -- a tax bill or other notice can come out of nowhere and wreak havoc on your life. But now you can confront America's most intimidating government agency with confidence. Stand Up to the IRS reveals the tactics of the IRS and how to deal with them. This book even contains confidential forms used by IRS agents during collection interviews and audits. Use Stand Up to the IRS to: file a late return work out a long-term payment plan get a Taxpayer Assistance Order settle your tax bill for pennies on the dollar stop collection efforts avoid property seizures protect your assets determine if bankruptcy offers a solution learn what to say when you face an auditor appeal the auditor's decision List of Forms Form 433-A: Collection Information Statement for Wage Earners and Self-Employed Individuals (5/2001) Form 433-B: Collection Information Statement for Businesses (5/2001) Form 843: Claim for Refund and Request for Abatement (11/2002) Form 911: Application for Taxpayer Assistance Order (ATAO) (3/2000) Form 1127: Application for Extension of Time for Payment of Tax (11/1993) Form 1902-B: Report of Individual Income Tax Examination Changes Form 4180: Report of Interview With Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Tax (2/1993) Form 4506-T: Request for Transcript of Tax Return (1/2004) Form 4506: Request for Copy of Tax Return (1/2004) Form 4700: Examination Workpapers Form 4700-A: Supplement Form 4700-B: Business Supplement Form 8332: Release of Claim to Exemption for Child of Divorced or Separated Parents (12/2003) Form 8379: Injured Spouse Claim and Allocation (12/2002) Form 8822: Change of Address (12/2003) Form 9423: Collection Appeal Request (1/1999) Form 9465: Installment Agreement Request (12/2003) Form 12153: Request for a Collection Due Process Hearing Form 12203: Request for Appeals Review (4/1999) Form SS-8: Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (6/2003) Publication 17: Your Federal Income Tax (pages 284–6) (8/2004) Publication 556: Examination of Returns, Appeal Rights, and Claims for Refund (8/2004) Publication 594: The IRS Collection Process (2/2004) IRS Website: Free Tax Help Available Publication 1494: Table for Figuring Amount Exempt From Levy on Wages, Salary and Other Income (1/2004) Publication 1546: The Taxpayer Advocate Service of the IRS (12/2003) Publication 1660: Collection Appeal Rights (5/2000) Publication 3598: What You Should Know About the Audit Reconsideration Process (7/2000) Market Segment Specialization Program List of Audit Techniques Guides Election of Small Tax Case Procedure & Preparation of Petitions United States Tax Court Petition Designation of Place of Trial

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Inside the IRS: What You Need to Know About IRS Operations Introduction Chances are you will have a problem with the taxman at least once in your lifetime. Nearly everyone faces an audit, receives a bill for back taxes or has some other serious problem with the IRS. If it's your turn, you need to understand how your adversary -- the IRS -- is organized. Later, when we cover specific tax situations, this knowledge will be a big help. So, let's take a look at the Internal Revenue Service, or IRS. The IRS's stated mission is to " Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all." A chart of the main IRS divisions appears a few pages ahead. Below are the divisions and offices you are most likely to encounter. Chart omitted in online sample chapter. National. The IRS is a branch of the U.S. Treasury Department, with headquarters in Washington, D.C., and is ruled by a commissioner appointed by the president. About 1,900 folks work at the national office. The IRS brain is contained in the National Computer Center. The national IRS office sets tone and policy, while procedures -- especially audits and collections -- are left to the regional Service Centers and local offices. The IRS is divided into four operating divisions, but only two concern most of us: the Wage and Investment division and the Small Business/Self-Employed division. Service Centers. Service Centers annually process over 200 million tax returns, about 50% business and 50% individual income tax returns. Service Centers collect over one trillion dollars in tax payments each year from 125 million taxpayers and seven million organizations. Service Centers are located in Andover, Atlanta, Austin, Cincinnati, Fresno, Holtsville, Kansas City, Memphis, Ogden and Philadelphia. The centers mail out tax notices: collection notices, or bills; tax return problem notices; and tax forms. Contacts with the Service Center are usually by mail or fax, or occasionally by telephone. Tax Return Processing From January to May, IRS Service Centers operate around the clock, processing income tax returns, extension requests and tax payments. Many temporary workers are hired, trained on the job and paid little more than the minimum wage. IRS officials admit that many processing mistakes are caused by these seasonal employees. First, machines open tax return envelopes and remove tax returns and checks. Human transcribers scan the returns for completeness and enter the key tax return data into a computer; the computer then checks for arithmetic accuracy. A second transcriber double checks the first transcriber's work-up by re-inputting the same information into the computer. Magnetic tapes of tax return data are sent to the National Computer Center, where each return is computer scored for its " audit potential." About 10% of all individual (nonbusiness) income tax returns are selected by the National Computer Center for further review. These files are sent back to the Service Centers. There, IRS classifiers (human beings) weed out most of the 10% scored for audit, based on their opinion of the most problematic tax returns. So, roughly 1/2% of all individual tax returns filed are audited. (For more information on how returns are selected for audit, see Chapter 3, Section C.) Automated Collection System, or ACS. This program communicates with taxpayers who owe the IRS. It is a highly computerized collection system staffed by personnel working by phone and mail. You may talk to an ACS person, but you will never meet one.

 

1. Inside the IRS: What You Need to Know About IRS Operations 2. Filing Tax Returns: If You Haven't Filed and Other Concerns 3. Winning Your Audit 4. Appealing Your Audit Within the IRS 5. Going to Tax Court: No Lawyer Necessary 6. When You Owe the IRS: Keeping the Tax Collector at Bay 7. IRS Enforced Collection: Liens and Levies 8. The Taxpayer Advocate: A Friend at the IRS 9. Family, Friends, Heirs and the IRS 10. Fraud and Tax Crimes: Do You Really Have to Worry? 11. Small Businesses/Self-Employed: When IRS Trouble Comes 12. Penalties and Interest 13. Help Beyond the Book: Tax Professionals and Tax Information 14. When You Owe State Income Taxes 15. The Taxpayers' Bill of Rights 16. The 25 Most Frequently Asked Questions Glossary of Tax Terms Appendix Index

One of the best books on personal finance.

 

A hands-on guide to battling the IRS and coaxing favorable decisions from agency personnel.

 

Tax attorney Frederick W. Daily surveys a panorama of defensive moves to keep the tax wolf from the door.

 

Frederick W. Daily is a tax attorney with over 20 years experience helping individuals and small business owners make smart tax decisions and stay out of trouble with the IRS. He has been featured as a tax expert on Good Morning America, and in publications across the country including Money Magazine, U.S. News & World Report, the Miami Herald and the Chicago Tribune. He is the author of Stand Up to the IRS, Tax Savvy for Small Business and Surviving an IRS Audit.

Products by Frederick W. Daily, Attorney:

Appeal Your Tax Audit

Fight the IRS in Tax Court

Stand Up to the IRS

Surviving an IRS Tax Audit

Tax Savvy for Small Business

 

Stand Up to the IRS by Frederick W. Daily
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