The damage that can be done by IRS substitute returns, and how to solve it.

Here is a reason to always file your tax returns…
I just resolved a case where my clients did not file their 2000 and 2001 returns. This resulted in the IRS making an estimate of their liability by what is known as a “Substitute for Return.”  These estimated returns are most always incorrect and usually overstate [...]

The advantage of the Automated Collection Service practitioner priority line

For taxpayers seeking to contact the IRS on their own, what follows is a reason not to go at it alone but through a tax professional.
Professionals can access the IRS Automated Collection Service by first dialing in through the IRS Practitioner Priority Line.  This phone line is exclusively for the use of tax professionals.  It offers [...]

How does the IRS approach collecting unpaid employment taxes from a closed business and its officers?

I received this question from a reader about a closed business that owes employment taxes to the IRS, and her personal liability for the taxes:
The IRS is trying to collect on employment taxes from a company that has been out of business for several years. As an officer, I have already been held liable.  Can [...]

Has the time arrived for IRS amnesty for non-filers?

Today’s Cincinnati Enquirer published an editorial of mine about offering IRS amnesty to non-filers.  
There are 6.1 million non-filers – to find out how to bring them back into the system with a fresh start and stimulate the economy, read the article here.

The powers of an IRS Revenue Officer…

When negotiating with IRS Revenue Officers, it is important to remember the many enforcement tools they have at their disposal.  These powers include:
1.     Filing a Federal tax lien securing the IRS’s interest in a taxpayer’s property.
2.     Issuing a levy to seize bank accounts, wages and subcontractor income.
3.     Seizure of [...]