Archive for Blog

Offer in Compromise Not Available after Tax Evasion Conviction

  • October 23rd, 2012
  • David Greene
  • Comments Off on Offer in Compromise Not Available after Tax Evasion Conviction

The Offer In Compromise program is available to anyone who owes back taxes, no matter how they arose, with one exception. If you are found guilty of fraudulently evading tax, you face criminal penalties and cannot do an Offer to pay restitution. I mention this because most schemes that

Does the IRS have to notify a taxpayer prior to a levy?

  • October 16th, 2012
  • David Greene
  • Comments Off on Does the IRS have to notify a taxpayer prior to a levy?

The IRS must serve a Notice of Intent To Levy on a taxpayer by certified mail at least 30 days prior to executing a levy on wages or bank accounts. Hopwever, the definition of “service” is different for the IRS than for Court. In state or federal court, I must serve a defendant either in person or

Remedies for the Denial of the Child Exemption

  • October 9th, 2012
  • David Greene
  • Comments Off on Remedies for the Denial of the Child Exemption

What can one do when she gets notice from the IRS that her dependent exemption has been denied? Usually, when the IRS denies the exemption for a child, it means that someone else filed before the one being denied and claimed the same child as an exemption. This usually arises when a stepparent and biological parent both claim the exemption. For the person who filed second, the

What is the Trust Fund Penalty?

  • October 2nd, 2012
  • David Greene
  • Comments Off on What is the Trust Fund Penalty?

The Trust Fund Penalty is not really a penalty added to tax owed but is a portion of the payroll taxes owed by a corporation. The Trust Fund Penalty only applies to corporations, not to sole proprietorships. When the corporation withholds taxes from an employee’s payroll, the corporation is holding that money in trust for the employee and is to be paid to the US Government on the

ReRequirements for accepting an Offer in Compromise

  • September 19th, 2012
  • David Greene
  • Comments Off on ReRequirements for accepting an Offer in Compromise

To accept an Offer In Compromise, the IRS must be convinced that your Offer is at least as much as they could collect from you over the remaining years in the Statute of Limitations for your liability. This includes future income plus current assets that are not exempt. My job is to present a true

Why Are Offers in Compromise Returned?

  • September 11th, 2012
  • David Greene
  • Comments Off on Why Are Offers in Compromise Returned?

An Offer may be returned without consideration for several technical reasons. This is not considered a denial. When an Offer is first received, it must pass several tests to be considered. If it fails these technical requirements, it will be returned without even being considered. Some of

Tax Hints for New Businesses

  • September 6th, 2012
  • David Greene
  • Comments Off on Tax Hints for New Businesses

There are many hints or suggestions I can give a new businessman, but I do not have that much room. I will give you three very important hints to keep you straight with the IRS. First, keep good business and personal records in a safe place for at least seven years. Second, respect Form

Moving Expense Deductions for a New Job

  • August 28th, 2012
  • David Greene
  • Comments Off on Moving Expense Deductions for a New Job

There are certain moving expenses one can deduct on a tax return when moving a significant distance for a new job, but they must meet several tests to qualify. Some are: (1) moving expenses must be incurred within one year of the date the taxpayer starts work; (2) the new job must be at

Deductions for Job Searches

  • August 21st, 2012
  • David Greene
  • Comments Off on Deductions for Job Searches

Under the present tax law one can only deduct job search costs when the search is for a job in the same line of work. Here are some of the deductions and criteria for deductibility: (1) the expenses

Special Tax Deductions for members of the Armed Forces

  • August 18th, 2012
  • David Greene
  • Comments Off on Special Tax Deductions for members of the Armed Forces

There are several special tax benefits available to active members of the Armed Forces. Some of these are: (1) If there is a permanent change of post, the member gets a moving expense

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