Our firm offers a wide range of specialized services to our individual and business clients. Because our firm is relatively small, our clients benefit by getting personalized, quality service. Below we have listed the services that we offer to our clients along with a brief description.
As the list below is by no means all-inclusive, please feel free to inquire about a service if you do not see it here. If it is not a service we provide, we would be pleased to refer you to a qualified professional that we would recommend.
For More Details Click a Service Title below:
IRS Representation (back to the top)
We are a CPA firm that specializes in IRS Representation. During our years of experience dealing with many taxing authorities, we have achieved a level of competence that ensures our clients are being properly represented before the various federal and state tax agencies.
We are charter members of the American Society of IRS Problem Solvers, a network of highly skilled CPAs and Tax Attorneys nationwide. [US Tax is not a franchise.] This organization ensures that its members receive specialized and state-of-the-art continuing professional education. We attend seminars that offer hands-on training by IRS agents and other premier tax experts unavailable to other practitioners in this field.
If you have federal or state tax problems, we will find a solution that will enable you to get on with your life. Our clients never meet or talk with the IRS, unless we decide it is in their best interest to do so. We handle all negotiations with tax authorities on your behalf, and always in your best interest.
We offer a free initial confidential consultation to discuss your tax situation. Accountant-client privilege precludes us from disclosing any information about our clients. We do not sell or lease our mailing list, nor do we ever reveal the identities of any of our clients in any manner at any time.
Most people wouldn't dream of handling legal matters on their own, and for good reason - they know they need an expert! Unfortunately, however, many people do try to handle their tax problems on their own, only to experience extreme frustration - sometimes their problems get even worse. Dealing with the IRS can truly be a nightmare. The only difference is you won't wake up and find out it was just a dream. You need experienced, professional assistance from people who represent your best interest, not those of the IRS.
Don't be misled by IRS promises of fair treatment and any of their assurances that you will not need professional representation. Make no mistake, the IRS is staffed with highly trained tax professionals who employ proven techniques of gaining your trust for one purpose only: assessing and collecting the maximum amount of taxes from you!
Do yourself a favor and exercise your right to representation with the IRS. Take the first step to solving your tax problems by contacting us today. We know the system and can find the right solution for you.
Finally, we need to make one point absolutely clear: we are in no way connected with any tax protestor group. US Tax Resolutions works within the law and tax code to assist taxpayers avoid the abusive collection techniques used by the IRS. We are dedicated to the defense of taxpayer rights and the elimination of IRS abuse.
IRS Tax Resolutions (back to the top)
Freedom of Information Requests (back to the top)
Taxpayers have the right to look at their own IRS file. Many taxpayers would be surprised to see how much and often how little the IRS actually knows about them. Requesting such records is best done by a CPA who understands how the IRS works and can read the coded documents in your file. The CPA requesting such information does not raise any red flags and usually has the file information within 30 days. If you're concerned what they know about you, we can take a quiet peek for you.
Offer In Compromise (back to the top)
Many taxpayers find themselves in a position where they can never pay off the IRS. It's mathematically impossible with all the Penalties and Interest the IRS continues to assess every day to pay the debt off. Old tax liabilities can prevent you from ever owning a house or car. Banks won't even talk to you with a Federal Tax Lien on your credit report. The constant worrying about how to get on with life can be never ending.
The IRS has a new program called Offer in Compromise which allows you to pay pennies on the dollar in full satisfaction of your total tax debt, including all penalties and interest. When the IRS accepts your Offer, and you pay it, then all Federal Tax Liens are released. The IRS has recently announced payment options with Offers in Compromise which allow more taxpayers to qualify for this amazing program.
Preparing and successfully negotiating an Offer in Compromise is a complicated process and currently takes 6 to 9 months for IRS approval. Our firm completely handles the preparation of Offers in Compromise and all of the negotiations with the IRS. You never have to meet with the IRS to discuss your Offer. Getting your Offer accepted with the lowest possible pay-off is our specialty. The result is, you get your life back!
Innocent Spouse Relief (back to the top)
A marriage may not be everlasting; however, the tax problems created by your spouse may be. These problems can be destructive to a spouse who is trying to rebuild his or her life afterwards.
Husbands and wives who file a joint income tax return have "joint and several liability." This means both are responsible for the full tax liability. The IRS can collect any taxes they claim are due from one spouse, even if all of the income was earned by the former spouse.
The IRS has introduced a new Innocent Spouse Relief program to deal with this burden. However, the rules for qualification are very complicated. The facts of each individual situation must be reviewed. Only a knowledgeable practitioner can determine if you qualify.
We have successfully obtained relief for a number of clients. This program is available for a limited time only. Don't be a victim of you former spouse's tax debt.
Unfiled Income Tax Returns (back to the top)
Taxpayers fail to file required tax returns for many reasons. Some are good and some are not. Whatever the reason, the penalties can be severe. The IRS has a penalty for both not filing the return, and another penalty for not paying the tax when due. These penalties could amount to 50% of the original tax. This is in addition to any criminal penalties that may be applicable. In extreme cases, taxpayers have found themselves subject to one year in prison for each year of income tax returns not filed.
The IRS will sometimes file a Substitute for Return for you using the income information they have available, but without using deductions or exemptions. No matter how late you file, it is in your best interest to do so.
Many times we can reduce your tax debt or even gain you a refund by accurately filing past year income tax returns.
Amended Tax Returns (back to the top)
Many times we encounter clients whose tax debt is the result of poorly prepared tax returns. This is not surprising considering the frequent changes in tax laws. Growth of home computer software and quickie income tax preparation services in the 90's has contributed to this problem.
We can review your previously filed income tax returns to determine if filing an Amended return is in your best interest. Many times we are able to reduce the tax payer's debt, and in some cases, eliminate the debt and even obtain a refund for the tax payer. This is one advantage of using a CPA to prepare your tax returns.
Penalty Abatements (back to the top)
The IRS penalizes millions of taxpayers each year. There are so many penalties that it's hard to understand which penalty they are hitting you with. The most common penalties are: failure to file, and failure to pay. Both of these penalties can substantially increase the amount you owe. To make matters worse, the IRS charges interest on unpaid penalties. Often taxpayers can afford to pay the taxes owed; however, the extra penalties make it impossible to pay off the entire balance.
If you are one of these taxpayers, there is hope. The IRS will abate penalties. Abatement means to completely (or partially) remove. The IRS requires that you have a good reason to request a penalty abatement. What qualifies as a good reason? It depends on the circumstances of your situation. The IRS procedures for deciding who qualifies for penalty abatement and for what reason seem to differ in each case.
We discuss confidentially with each client their personal background and financial situation during the effected periods. We then prepare a Penalty Abatement Request accordingly. We have been very successful with our Requests. In many cases, the IRS has removed 100% of the penalties.
Installment Agreements (back to the top)
The IRS will normally accept some type of payment arrangement for past due taxes. In order to negotiate a payment plan with the IRS, you must have all of your tax returns filed. The IRS will then request personal financial information from you, and if you own a business, they will request business financial information. After reviewing a client's financial condition, we can usually suggest an amount which the IRS will accept before we contact them. Our clients must approve the monthly payment amount before we agree to anything with the IRS. As skilled practitioners, we can usually negotiate a lower monthly payment than the IRS would require you to pay if you called them directly.
Warning: Although you are making minimal monthly payments to the IRS, interest and penalties could accrue faster than you are paying the debt down. This means that you could pay each month and the debt could still grow larger (not smaller). The IRS will not explain this to you; be careful.
IRS Tax Liens (back to the top)
The IRS can make anyone's life miserable by filing Federal Tax Liens. Tax Liens are public records that indicate you owe the IRS various taxes. They are filed with the County Clerk in the county where you reside or where your business operates. Tax Liens are public records; they will appear on your credit report. This makes it difficult for a taxpayer to obtain any type of financing. Once a Federal Tax Lien is filed against your property, you cannot sell, transfer title to the property, or refinance without releasing the lien. Suddenly, taxpayers find themselves trapped.
We can help by filing a Request for Release of Lien. Often we are retained to file a Request for Release of Lien due to expiration of the Statute of Limitations. There can be many reasons why the lien should rightfully be released, but has not thus far been released. We see that justice prevails.
IRS Levies (back to the top)
An IRS Levy is the actual action taken by the IRS to collect taxes. The IRS can issue a bank levy to seize the taxpayer's cash in savings and checking accounts. The IRS can issue a levy to seize the taxpayer's wages or accounts receivable. The person, company, or institution that is served the levy must comply with the levy or face their own IRS/legal problems.
When the IRS levies a bank account, the levy only applies to the particular day the levy is received by the bank. It's uncanny how the IRS can seem to pick the one day deposits are at the maximum. The bank is required to remove whatever amount is available in your account that day (up to the amount of the levy) and send it to the IRS in 21 days unless notified otherwise by the IRS. This type of levy does not effect any future deposits made into your bank account, unless the IRS decides to issue another bank account levy.
Levies should be avoided at all costs, and are usually the result of poor or no communication with the IRS. A levy can be disasterous because it depletes the taxpayer's cash and causes checks to be returned. As practitioners, we negotiate with the IRS to have levies released immediately to enable you - not the IRS - to have the use of your funds. If you receive a Notice of Intent to Levy from the IRS, you should immediately seek professional representation. Otherwise, results can be disasterous.
Wage Garnishments (back to the top)
The IRS Wage Levy (garnishment) is a very powerful tool used to collect taxes owed through your employer. Once a wage garnishment is filed, the employer is required to withhold a large percentage of each of your pay checks. This can be very embarrassing because your employer is now aware of your tax problems. Another downside is that, in most cases, it leaves you with insufficient income to pay your bills.
Wage garnishments stay in effect until the IRS is fully paid, or until the IRS agrees to release the garnishment. We work with the IRS to release wage garnishments, and negotiate a mutually agreeable payment plan that is affordable.
IRS Property Seizures (back to the top)
The IRS has awesome powers when it comes to seizure of assets. These extensive powers allow them to seize personal and business assets to pay off outstanding tax debts. The IRS has little regard for the amount they can sell the taxpayer's assets for, as long as the amount will satisfy tax debt. You could lose all the equity in your assets, in some situations. Thankfully, this is usually the last resort the IRS takes to collect taxes. They do all they can to collect taxes before pursuing this option. We skillfully negotiate with the IRS to set up a payment plan, and avoid any assets being seized.
IRS Audits (back to the top)
The IRS conducts audits in three different formats: audit by mail, audit in IRS office, or audit in your home or office. The type and location of the audit is a good indicator of the severity and complexity of the audit.
Warning: All three types of audits are equally serious.
Audits by mail are the most common type of audit. Called "correspondence audits" they request missing documents in your tax return such as: social security numbers of dependents, W-2 and 1099 income, dividend or interest income, or retirement income. These audits can usually be handled through the mail by providing the requested information or documents.
The IRS office audit is usually conducted by a tax examiner who will request numerous documents and explanations of various deductions. You may be asked to produce all of your bank statements for the year under audit so the IRS can review your income (reported and unreported) and expenses.
The IRS audit conducted at your home or business is usually due questions arising from a business tax return (often a Schedule C). A Revenue Agent conducts this audit and is far more experienced and has more training than a Tax Examiner. This audit will be in greater depth than the other types of audits. The Revenue Agent will not only be investigating your income and expenses, but how you conduct your business and maintain financial records.
Warning: All IRS audits should be taken seriously. They often lead to audits of other tax years not originally stated in the audit notice, should the Revenue Agent uncover any problems. In fact, most criminal proceedings against taxpayers usually start with an audit.
We represent taxpayers in all types of audits using the same approach. We prepare a detailed audit for the taxpayer in advance of the IRS audit. By using this method, we are able to answer any questions that may arise during the audit and avoid surprises. The audit will proceed smoothly and faster, which results in savings to the client. Should we find anything amiss in the return, we can correct the problem before the Revenue Agent discovers it.
Tax audits for which we are retained are performed either at the IRS office, or at our office. Audits are not conducted at the taxpayer's home or business. It is usually in the taxpayer's best interest to not be present at the audit. After we review your records and meet with you, we can interact with the IRS better (and in a more time-saving manner) when you are not present at the audit.
IRS Audit Reconsiderations (back to the top)
An Audit Reconsideration is a little known program that can be used to reopen a closed audit. IRS rules on audits are very clear; when an audit is over, it is usually over. However, the IRS has this program to handle situations where the taxpayer didn't get a fair deal in the original audit. A couple of common scenerios is when the taxpayer did not attend the original audit (maybe they did not receive notice, or maybe they went to the IRS at the wrong date or time) or the taxpayer failed to provide the auditor with the requested documents (maybe they did not understand what was needed, or they were unable to locate the requested documents).
There are many situations in which a taxpayer may qualify for Audit Reconsideration. Any taxpayer who feels they did not get a fair deal in the original audit can make a request, preferably through a practitioner. Many years may have past before a taxpayer realizes how much they owe the IRS arising from an old audit. Even in these cases, where the time limits to appeal or file a tax court petition have long since expired, the taxpayer can still request Audit Reconsideration.
After we file a request with the IRS for Audit Reconsideration, the taxpayer's case is usually assigned to an auditor and reopened. We then negotiate with the IRS to have the original audit changed.
Appeals (back to the top)
An Appeal is a formal request by a taxpayer who does not agree with an IRS decision. The Appeal request must be filed within a certain time period and follow complex IRS guidelines for the IRS to consider it a valid Appeal. If the Appeal request is not filed correctly and on time, the opportunity to have an Appeals Officer listen to the taxpayer's side of the events may be lost. The goal of the IRS Appeals Division is to "settle" disputes between the IRS and taxpayers.
We often file Appeals for clients with valid reasons, and have been very successful in resolving disputes.
Payroll Tax Problems (back to the top)
The IRS is very aggressive in their collection attempts for past due payroll taxes. The penalties assessed on delinquent payroll tax deposits or filings can dramatically increase the total amount owed in a matter of months. It is critical to have an experienced CPA represent the employer in this type of situation. Your answers to the few questions asked by the IRS may determine whether you stay in business - or are liquidated by the IRS. You should avoid meeting with any IRS representatives regarding payroll taxes until you have met with a professional to discuss your options.
Bankruptcy (back to the top)
One thing the IRS does not like to discuss is the use of bankruptcy to reduce or eliminate tax liabilities. Most types of taxes (including penalties and interest) qualify for complete discharge in bankruptcy. The most common types of taxes eligible for discharge are old individual income taxes. Taxes which are not eligible for discharge in bankruptcy are Civil Penalties for payroll taxes. Relief is available for Civil Penalties by filing an Offer in Compromise. [Please see Offer in Compromise section.]
Most taxpayers file for bankruptcy protection without first understanding if their taxes will qualify for discharge under bankruptcy. Often it depends on the year(s) in question, and the date of filing and assessment. Postponing filing bankruptcy until the right date could make a big difference in the taxes dischargeable.
If you owe income taxes and are contemplating filing bankruptcy, we can help. After reviewing your situation, we can indicate the taxes eligible for discharge, and recommend the appropriate time to file.
Warning: Bankruptcy will harm your credit rating for several years, but the end result may involve the discharge of some taxes.
State Tax Resolutions (back to the top)
State tax problems are common, especially for anyone with IRS problems or consumer debt. We routinely interact with various State taxing authorities to resolve corporate, individual, sales, and franchise tax issues.
Often we represent taxpayers facing complex multiple State tax problems. Many individuals live in one State and are employed in another, or own businesses in several States. Some problems arise from poorly prepared income tax returns, resulting in overpaying one State and underpaying another. Also a common problem we often see is improper payroll deductions made by the taxpayer's employer.
Regardless of the tax problem, most States, like the IRS, have an Offer in Compromise program. This enables a taxpayer (who qualifies) the opportunity to offer the State pennies on the dollar in full satisfaction of the liability. The States also offer Installment Agreements enabling the taxpayer to pay monthly.
Without the benefit of representation, the States usually instruct the taxpayer to pay a significant portion of their income. As the taxpayer's representative, our goal is to negotiate as small a monthly payment as possible. We recommend the taxpayer make larger payments whenever possible, to save on interest charges. In the meantime, a small minimum payment enables the taxpayer to make ends meet.
Much of the tax burden faced by taxpayers is due to Penalties. We discuss with the taxpayer the reasonable cause explanations for not filing and paying on time. We then prepare and submit Requests for Abatement of Penalties to the various State taxing authorities.
In some cases, another solution is filing an Amended income tax return to correct the errors or inaccuracies of the original return.
Every State has a different tax code. Procedures for collection vary from State to State. Many States, however, obtain a judgment against the taxpayer who does not pay their obligation. These judgments do not fall within the 10-year statute of limitations for collection. They live on as long as the taxpayer does.
States also file tax liens that attach to real property the taxpayer owns, or to real property the taxpayer may become the owner of (in the future). Some State's collection department's resort to Sheriff Sales to force an auction of the taxpayer's real estate or goods to satisfy tax obligations.
Before State taxing authorities hammer you with their collection tactics, it is wise to obtain representation. We have successfully negotiated resolutions of many State tax problems on behalf of our clients. If you have an unpaid State tax bill, please contact us to resolve the matter in your best interest.
