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Internal Revenue Service Documents

1. 941 Tax Issues

   1. 941 Tax Issues

   2. 941 Questionnaire Restaurants Tax Compliance

   3. 941 Tax Issues Asset Protection Conference

   4. Trust Fund Payroll Tax and Personal Liability

   5. Waiver-Extending the Statute of Limitations

Abate the Interest

1. Taxpayer Advocate - IRS Delay, Abatement of Interest

2. Abate interest; 

3. Abatement of Interest Revenue Procedure 87-42; 

4. Abatement for reasonable cause

5. Abatement Requests - Your Rights; 

6. Tax Lien Warning - Drve v. US; 

7. Tax Lien - Gen Info & Intro

8. Abatement of Int or Pen - Plain English; 

9. Collections by IRS - Client Letter; 

10. Tax Report WSJ Offers in Compromise

11. CPA Journal Online; 

12. Collections - Working Things Out; 

13. Fed Tax Lien - IRS Filing Requirements

14. Fed Tax Liens - Forced Release; 

15. Fed Tax Liens - Requesting Release; 

16. Tax Interest & Penalties

17. Taxpayer Advocacy

1. Abate the taxes

   1. Abate Int - Plain Eng

   2. Abatement of Interest Revenue Procedure 87-42

   3. Abate Penalties/Interest

   4. Abate Penalties - Procedures

   5. Abate - Reasonable Cause

1. Appeals

   1. Appeals Intro

   2. Collection Appeal Rights

1. Bankruptcy and Taxpayers

   1. Bankruptcy and Income Tax

   2. Bankruptcy - Typical Forms

1. Business Expenses Challenged By IRS
   1. Methods Used By IRS
      1. Methods Used By IRS For A Tax Attack
   2. Depreciation
      1. Methods Used By IRS For A Tax Attack
   3. Travel & Transportation
      1. Methods Used By IRS For A Tax Attack
   4. Management Fees
      1. Methods Used By IRS For A Tax Attack

1. Claim for Refunds

   1. Claims For Refund Introduction

   2. Claims for Refund Statute of Limitations

1. Collections - IRS

   1. Client Letter - Introduction

   2. IRS Collection Process

   3. Collection Appeal Rights

   4. Priv. communication

   5. Taxes Can Be Discharged

   6. Trust Fund Payroll Tax and Personal Liability

   7. Working Things Out

1. Dependents

   1. Dependents ~ Documents Proving

   2. Dependents-EIC-Filing Status ~ Protecting YOUR Position

   3. Earned Income Credit - IF IRS Questions You

   4. TERRY U. NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE

   5. Dependent Exemption Chart

   6. Support Worksheet

   7. Support for Divorced Parents

   8. Support Test

1. Discharged?

   1. Taxes Can Be Discharged

1. Earned Income Credit

   1. Earned Income Credit - IF IRS Questions You

   2. Dependents-EIC-Filing Status ~ Protecting YOUR Position

   3. Dependents

1. Examination (Audit) By IRS
   1. Methods Used By IRS For A Tax Attack

1. Filing Status

   1. Dependents-EIC-Filing Status ~ Protecting YOUR Position

1. Inherited Property

   1. Fed Tax Lien & Inheritance

1. Innocent Spouse Rules

   1. Relief from Joint Liability

1. Installment Payments

   1. Introduction

   2. 941 Tax Issues Asset Protection Conference

   3. About Installment Agreements

      1. IRS Installment Agreements Browser format

      2. IRS Installment Agreements Power Point

   4. 433A Organizer (MS Word)

   5. 433A Organizer (Acrobat)

   6. 433 Installment Agreement Booklet

   7. Adviser Kit

      1. 2848 Taxpayer Rep

      2. 433a

      3. 433b

      4. 433d - Installment Agreement 433-D [pdf]

      5. 9465 - Installment Agreement

      6. Abatement of Int or Pen - Plain English

      7. Actions List - MS Word

      8. Analyze Financial Data

      9. Asset Protection

         1. 941 Tax Issues Asset Protection Conference

         2. JOINT TENANCY

         3. Joint tenancy ownership - advantages and pitfalls.

         4. Relief from Joint Liability

      10. Authorization - Tax Information

      11. Change of Address - IRS Form

      12. Claims for Refund Statute of Limitations

      13. Client Presentation

          1. Please Reply To The Longboat Key Office

          2. Cover letter for client presentation

      14. Collections by IRS - Client Letter

      15. Dates to Determine Dischargeable Taxes

      16. Engagement Letters

          1. Requesting IRS to Close an OIC

          2. Engagement understanding - close case

          3. Installment Agreement Engagement letter

          4. Retainer Request

      17. Forms and Related Documents

      18. Forms and Workpapers

          1. 2848 Taxpayer Rep; 2848

          2. 433a; 433-A

          3. 433b; 433-B

          4. Installment Agreement 433-D [pdf]; 

          5. Installment Agreement 433-D [tif]

          6. 911

          7. 4506

          8. 9465 - Installment Agreement

          9. Loan - Compute Payment and Amortization Sch (xls)

          10. Dates to Determine Dischargeable Taxes

          11. Unpaid Balance of Assessment

      19. Installment Agreement Engagement letter

      20. Installment Payments (to IRS) Introduction

      21. Installment Agreements - National Standards

      22. IRS Interview Procedures

          1. IRS Interview Procedures - MS Word

          2. IRS Interview

      23. IRS Summons !

      24. Loan - Compute Payment and Amortization Sch (xls)

      25. Permanent File

      26. Procedure and Actions List

          1. Actions List - MS Word

          2. Analyze Financial Data

      27. Requesting IRS to Close an OIC

      28. Retainer Request

      29. ----

      30. Installment Agreement 433-D [pdf]

      31. Interest on Installments - IRS Truth in lending

      32. Organizers - Procedures - Timelines

          1. Installment Agreement Actions List - MS Word

          2. Installment Agreement - Analyze Financial Data

          3. IRS Interview Procedures - MS Word

          4. IRS Interview Procedures - Browser

      33. Related - Other Forms of Interest

          1. 433-OIC

          2. 4506

          3. 8821

          4. 2848

          5. 4506

          6. 4506a

          7. 843

          8. 843 Instructions

          9. Forms/Common/f8821.pdf

          10. 911

          11. Change of Address - IRS Form

          12. Authorization - Tax Information

          13. EIC Info

              1. EIC - Qualifications

              2. EIC - Preparer Checklist

              3. EIC - Tax Preparer's Kit

              4. EIC Questions for 12-1998

          14. 90 Day Letter Rscission - 8626

          15. Spreadsheets

              1. 1040 2 YEAR COMPARISON

              2. Bankruptcy Tax Crucial Dates

              3. Cash Flow For 12 months

              4. Cash Flow with month planner

              5. Estimated Tax Revisions During The Year

              6. MONTHLY EXPENSE PLAN - Family

              7. FS Analysis Comments

              8. Income Statement

              9. Mutual Fund Accounting - oldest version

              10. Mutual Fund Accounting - Newest Version

              11. Mutual Fund Accounting - older version

              12. Partner Basis Worksheet

              13. Real Property Transactions - If You Receive a 1099-S

              14. Shareholder Basis - S Corporation, Excel(c)

              15. Sample ledger for gathering Securities gain-loss info

              16. Trial Balance

              17. Unpaid Balance of Assessment

      34. Research

      35. Tax savings checklist

      36. Transmittal Letter to IRS - Installment Agreement (Word)

      37. Installment Agreement Transmittal Letter

      38. Trust Fund Payroll Tax and Personal Liability

      39. Waiver-Extending the Statute of Limitations

      40. Workpaper Title Pages

          1. TP Advocacy Title Pages for W-S file

          2. Less Useful Title Pages

             1. Advocacy Workpaper Coversheets

             2. Taxpayer Advocacy

             3. TP Advocacy - Response or Protest

      41. TP Advocacy Title Pages for W-S file

      42. Transmittal to Client Notice and Explanation of OIC Being Submitted

      43. Transmittal Letter to IRS - Installment Agreement (Word)

      44. Workpapers

          1. Advocacy Workpaper Coversheets

          2. Dates to Determine Dischargable Taxes

          3. Permanent File

          4. Taxpayer Advocacy

          5. TP Advocacy - Response or Protest

          6. Unpaid Balance of Assessment

   8. Booklet and Kit For TAXPAYER

      1. Installment Agreement Booklet Cover Letter Word

      2. Installment Agreement Cover Letter Browser

      3. Installment Agreement Cover Letter - pdf

      4. Insallment Agreement Booklet - Word

      5. Installment Agreement Booklet Browser

      6. Installment Agreement Booklet - pdf

      7. 433A Organizer (MS Word)

      8. 433A Organizer (Acrobat)

      9. How to Write the Check to the IRS

   9. Change of Address - IRS Form

   10. Collection Appeal Rights

   11. Collection Process IRS

   12. Collections - Working Things Out

   13. Collections - IRS

   14. Collections - Frequently Asked Questions

   15. Dates to Determine Dischargeable Taxes

   16. How to Write the Check to the IRS

   17. Installment Agreements For IRS Taxes

   18. IRS Installment Agreement Forms and Related Documents

   19. Interest Cost

       1. Interest Cost

       2. Tax Interest & Penalties

   20. Loan - Compute Payment and Amortization Sch (xls)

   21. Payment: How to Write the Check to the IRS

   22. Tax Installment Agreements

   23. Tax Liens

       1. Tax Lien - Gen Info & Intro

       2. Tax Lien Warning - Drve v. US

       3. Fed Tax Lien - IRS Filing Requirements

       4. Fed Tax Liens - Forced Release

       5. Fed Tax Liens - Requesting Release

   24. Qualifying

   25. Unpaid Balance of Assessment

1. Late Returns

   1. Partnership 1065

1. LLC & Members

   1. LLC (single member) and Fed Tax Levies

1. Notice of Deficiency - 90 Day Letter

   1. 90 Day Letter-Notice of Deficiency Rescission

1. Organizers

   1. Business Information (Word)

   2. Business information organizer - pdf

   3. Individual 433A Organizer

   4. Individual 433A Organizer pdf

   5. OIC Booklet

   6. Offer In Compromise Booklet

1. Offer In Compromise

   1. Adviser's Tools

      1. Prelim Calc OIC Engagement Letter

      2. Actions (checklist) List

      3. Engagement Letter

      4. Engagement Letter OIC

      5. Engagement Letter

      6. Retainer Request

      7. Minimum Offer Worksheet

      8. Pre Offer Info

      9. Pr-Offer Transmittal Letter

      10. Requesting IRS to Close an OIC

      11. Retainer Request

      12. Dates to Determine Dischargable Taxes

      13. TP Advocacy Title Pages for W-S file

      14. Transmittal Letter 656

   2. Introduction

      1. Introduction to the Internal Revenue Service Offer In Compromise Program

      2. Introduction in PowerPoint

   3. Instruction Kit

      1. Instruction Kit OIC

      2. OIC Booklet cover letter

      3. OIC Booklet (pdf format)

      4. Offer In Compromise Booklet

      5. OIC Booklet (browser format)

      6. OIC Booklet (MS Word)

      7. Reserved

   4. Forms

      1. 433-OIC

      2. 433a

      3. 433b

      4. 4506

      5. 8821

      6. 2848

      7. 4506

      8. 4506a

      9. 843

      10. 843 Instructions

      11. 911

      12. 656a

      13. 656

      14. 656p

   5. Interest Cost

   6. IRS Manual Excerpt

   7. Offers In Compromise

   8. OIC - IRS Chief Counsel Opinion if More Than $50,000

   9. Offers Rules

   10. Tax Liens & Workign With The IRS

1. Privileged Communication

   1. Taxpayer & CPA

   2. Privacy - Ethics - Email

1. Refunds

   1. Introduction

   2. 2 Year Rule

   3. 3 Year Rule

   4. Disability-Illness

1. S Corporations

   1. Late Elections

      1. Late Elections

      2. S Corporations/2553 late irs letter example.pdf

      3. S Corporations/Late Elections Rev Proc Table.doc

      4. Late Election Rev Proc Table

      5. Late Election - Form 2553

      6. Late election only defect

      7. Fact Gathering Sheet for a Late 2553 Election

      8. Late Election Election for 2553

      9. Late Elections Word Format

      10. Late Elections Actions

      11. Late Election Election for 2553

1. Shareholders

   1. See Shareholders

   2. S Corporation Alert - Dbl Taxation

1. Settle For Cents On $

   1. Offers In Compromise

   2. IRS Manual Excerpt

   3. Offers Rules

   4. Tax Report WSJ Offers in Compromise

1. Statute of Limitations

   1. Extending the Deadline the IRS has to Collect the Tax

1. Summons

   1. IRS Summons !

   2. IRS Summons ~ Enforcement !

1. Tax Liens

   1. Tax Lien Warning

   2. Gen Info & Intro

   3. Fed Tax Liens - Forced Release

   4. Fed Tax Lien - IRS Filing Requirements

   5. Fed Tax Liens - Requesting Release

1. IRS Letters

   1. IRS Letters

   2. 90 Day Letter

   3. CP 12

   4. CP 14

   5. CP 23

   6. CP 49

   7. CP 161

   8. CP 501

   9. CP 504

   10. CP 2000

For A More Complete Listing See Records

1. For A More Complete Listing See Records

2. Records Retention - Disaster Mitigation

3. Records - General Discussion (MS Word)

4. Records Individuals Should Keep

5. Records for All Money Received

6. Advice to Advisers ~ Records for Deposits

7. Records For Business

8. Records - Troublesome Albeit Crucial

9. Records Retention

10. Records Retention

11. Records Retention - ppt

12. Records – Rention? (slides in your browser)

13. Records Retention - Acrobat Reader

14. Business Startup - Records Required

15. Travel Deductions Recordkeeping

16. Tax Records - General Comments

17. Recordkeeping IRS Publication

18. Tax Records- Basic