How to Navigate IRS Collections Forms

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One reason why people get so frustrated with the IRS is because the IRS makes it so onerous to do business with them. There are forms and forms on top of forms, then there are schedules and more documentation and paperwork. There are also pages and pages of instructions, printed in the smallest type possible, which are equally challenging, especially if you are a novice in interpreting IRS guidelines.

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What Are IRS Bank Levies? [Definition & Examples]

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When the IRS attaches a levy to your bank account, you know they mean business. In short, the IRS can seize your checking and savings accounts and use the funds to satisfy your tax debt.

When that happens you feel helpless. You are facing having literally no money to live on. You are in an impossible situation, or so it feels. 

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5 Strategies to Resolve Tax Debt with the IRS

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Dealing with the IRS is a royal pain, regardless of how much or how little you owe. If dealing with the IRS Automated Collection System (ACS) is making you pull your hair out, here are five strategies that you can use on your own to get through. The good news is that these techniques are simple and do not cost anything. All it takes is a little planning and a lot of patience.

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Overview of the IRS Collections Process for Non-Tax Lawyers – Introduction

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Good morning. I’m Sam Brotman with Brotman Law here to give you an overview of the IRS collection process for non-tax lawyers. I have a running joke with a lot of my family law attorney colleagues that I’m often the most popular person in their divorce cases. And the reason for that is because I’m solving a very, very complex issue that oftentimes the sides can’t agree on and most everybody hates their own lawyers. So, as a general frame of reference, what we do as tax people is solve really particularly nasty problems that most people just don’t want to deal with. But my goal here today is to give you an overview of the IRS collection process because it causes a lot of fear for people’s clients and to better inform you on how collections work within the IRS to dispel some of the myths and some of the preconceive stereotypes that you may have about how the IRS tends to operate. As part of the presentation, what I will be covering today is kind of a general overview on how to tax returns are filed and how balance dues occur within the IRS systems.

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Who is Afraid of the Big Bad Wolf? – About the IRS

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So now I want to talk a little bit about the IRS itself. The IRS itself, what I commonly say about the IRS is, “Who is afraid of the big bad wolf?” It’s the IRS has mystique about them. They are viewed as this big albatross of a government agency with unlimited power and they have the ability to put people in jail or take their houses away or any number of really negative nasty connotations. This culture of fear surrounding the IRS has been perpetuated number one, by the tax resolution industry which tries to use fear marketing to target clients and then the other really by the IRS itself. In actuality, the IRS is a small organization that has very limited resources and relies on putting fear in the people to motivate them to action. The IRS is trying to solve the problem about $85 billion tax gap. And that tax gap is a result of people either not filing returns or not paying what they owe.

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What Causes a Balance Due

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One of the first things I want to talk about is what causes a balance due. Balance due is tax liability that is owed to the government. There are four basic ways that balance dues occur. The first is you file tax return showing a liability that’s owed to the government that is not paid. If a tax payer files a return, they owe $10,000. They don’t include the check with that. That will create a balance due within the IRS system. The second way that balance dues are formed is through the matching program that the IRS has. When the tax payer files a tax return not showing a tax liability but there are either errors or omissions on that tax return, then the IRS will make a correction. Oftentimes, the issue of the correction through which is called the CP2000 notice, tax payer will file a return.

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Substitute for Returns (SFR)

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The final way that balance dues are created is through what’s called substitute for return. When you have a case of a non-filer, if the taxpayer doesn’t file a return for a year and the IRS will see a way to income information for that taxpayer or any number of other third party data sources, then the IRS will create a return for the taxpayer. That’s what is known as substitute for return or SFR. If you’re calling the IRS and the IRS indicates the taxpayer has SFRs on file, that means the taxpayer didn’t file a return. Those SFRs can simply be corrected through a tax return and putting something on the IRS system with the SFR liability. Generally, the statute for any changes through examination is three years with some exceptions. There’s exceptions for fraud which can extend the statue up for six. And there’s also an exception for SFRs. Any time a taxpayer does not file a return, the IRS can technically go back and file a return on their behalf.

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