Recent Passport Cases in the Tax Court
In 2015, Congress added §7345 to the Internal Revenue Code (IRC). Under §7345(a), if the Internal Revenue Service (IRS) certifies that a taxpayer has a “seriously delinquent tax debt,” a taxpayer may h... Thomas Gorczynski, EA, USTCP
An Introduction to Resolving Business Tax Problems
The vast majority of business tax problems involve businesses that have fallen behind on Form 941 quarterly deposits. Running a business is... Jennifer L. Cable, EA, NTPI Fellow®
Notice and Opportunity for Hearing Before Levy
When tax remains unpaid, the Internal Revenue Service (IRS) may levy any property or right to property of the taxpayer to satisfy the tax liability. However, before such levy is made, the IRS must issue a notice to the taxpayer i... TheTaxBook
Five Ways to Provide Peace of Mind to Your Clients with IRS Problems: Exploring Tax Resolution Options
There is no arguing the fact that the Internal Revenue Service (IRS) wants the money that is owed and heavily punishes delinquent taxpayers. Sometimes it feels as if the IRS wants people to stay indebted, to a point where the taxpayer wi... Randall Brody, EA
An Enrolled Agent’s Guide to the Systemic Advocacy Management System
Do you know of issues at the Internal Revenue Service (IRS) that affect multiple taxpayers? Want to do something about it? Try the Systemic Advocacy Management System (SAMS). You might be thinking, “The IRS needs to a... Beth Logan, EA
If the IRS Timely Responded, Your Offer Is Not Deemed Accepted
Brown v. Commissioner, 158 T.C. No. 9 (2022) Brown has shined light onto a provision in the Internal Revenue Code (IRC) that asserts that an offer is deemed accepted 24 months after submission if not explicitly rejected.Ruben D. Valdes, EA, USTCP