A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
An Introduction to Resolving Business Tax Problems
Resolution

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®

Fall 2023, Resolution, Internal Revenue Manual, Form 941, offer in compromise, OIC, Form 656, trust fund recovery penalty, IRM §5.11.2.3.1.4, deposit, IRM §5.8.2.4.1
An Enrolled Agent’s Guide to the Systemic Advocacy Management System
Feature Article

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

Nov/Dec 2022, Feature Article, COVID-19, FICA, Federal Insurance Contributions Act, POA, power of attorney, ITIN, Form 1099-K, offer in compromise, OIC, Systemic Advocacy Management System, SAMS, Office of Systemic Advocacy, Taxpayer Advocate Service, Systemic Issue Review and Evaluation, SIRE, Form 14411, CP14 letter, Form 8822, Return Integrity & Verification Operations, RIVO, individual taxpayer identification number
If the IRS Timely Responded, Your Offer Is Not Deemed Accepted
Tax Court

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

Nov/Dec 2022, Tax Court, Tax Court, CDP hearing, offer in compromise, OIC, §7122(f), Notice 2006-68, Form 656, OIC-DTC, Brown, §7502, §7805