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How to File Delinquent International Tax Returns

If you are not in need of the Streamlined Procedures because you do not owe additional tax, and you have reasonable cause for not filing an informational return, you may file the delinquent international tax returns along with an explanation
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What Is the Offshore Voluntary Disclosure Program?

Previously, the IRS had two programs, Offshore Voluntary Disclosure Program (2009) and Offshore Voluntary Disclosure Initiative (2011), which have been discontinued.
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How to Appeal an FBAR Penalty

If you cannot come to an agreement in resolving the issue in the IRS examination stage, you still have a right to appeal your FBAR penalty.
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FBAR Penalties: What Happens If You Don’t File International Taxes

An area of difficulty that has arisen with regard to FBAR cases is the ambiguity of penalties potentially faced by an individual in violation of disclosure requirements.
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Types of International Tax Forms

There are many informational forms associated with international taxes and I am not sugar-coating this — they are complicated.
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What Is the Foreign Bank Account Reporting

The acronym FBAR stands for Foreign Bank Account Report and refers to a disclosure form that must be filled out by certain taxpayers with respect to financial accounts maintained abroad.
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Frequently Asked Questions About IRS Collections and Taxes

The most common questions about IRS collections and taxes answered in plain language so you can take action.
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What Is the FAST Act?

The passage of the FAST Act in 2018, has some people worried about their ability to travel and live abroad because of their IRS liabilities.
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Innocent Spouse Relief

Because of certain benefits that filing jointly allows, many married taxpayers elect to file joint returns. However, filing a joint return carries the added burden of both parties being liable for the tax due.
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How to File an IRS Interest Abatement

When an IRS interest abatement occurs, then the interest on a balance due can be abated altogether or specific periods of time can be excluded from the interest calculation.
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What if I Cannot Pay the IRS? Currently Non-Collectible Status

The IRS can declare a taxpayer in “IRS Currently Not Collectible” after receiving evidence of the taxpayer’s inability to pay.
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What Are the Rules for an IRS Offer in Compromise

An Offer in Compromise (OIC) is one repayment plan that you can negotiate with the IRS to reduce your tax debt.
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How the IRS Conducts Financial Analysis

If you are trying to work with the IRS on an installment payment agreement of your tax debt, you may be wondering exactly how they determine who gets approved and who does not.
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How to Navigate IRS Collections Forms

IRS forms can be overwhelming and frustrating. We will walk you through the forms to painlessly apply for an IRS repayment plan.
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What Are IRS Bank Levies? [Definition & Examples]

An IRS levy is defined as, a legal seizure of your property to satisfy a tax debt. Follow our advice and you could get rid of it in 21 days.
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5 Strategies to Resolve Tax Debt with the IRS

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.
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What Are the Consequences of Running from the IRS?

If you are in a situation with the IRS where you feel that your only option is to run away, there are options available to you. You can run but you cannot hide from the IRS.

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

Tax is an area of law that is highly specialized. It is one that touches multiple areas of law. In my experience as a tax attorney.

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

The IRS is a small organization that has very limited resources and relies on putting fear in the people to motivate them to action.

What Causes a Balance Due

The first is you file tax return showing a liability that’s owed to the government that is not paid.

Substitute for Returns (SFR)

The IRS will see a way to income information for that taxpayer or any number of other third party data sources.

Overview of IRS Examination Process – Three Types of Audits

The taxpayer will get a letter in the mail. The letter says, “Hi. We’re the IRS. We would like to challenge some of the information on your return.

How Tax Returns are Selected For Audit

I have several attorney clients. Attorneys by the way make the worst clients.

What Happens When You File a Return With a Balance Due

Tax returns generally are processed on the spot. They take about four to six weeks to work their way through the IRS system.

Automated Collection Systems

The goal of the ACS agent is to gather as much information on the account as possible, investigate possible collection sources.

More about Automated Collections Systems

The ACS agent to take very detailed notes about the call, discuss time tables and actions.

Tips for Dealing with Automated Collection Systems Agents

The first is you have to understand how the system works is ACS agents are in a bunch of call centers across the country.

What Happens when the IRS Cannot Collect on a Taxpayer

When ACS gets frustrated or when the balance reached a certain dollar amount, they’ll kick it out to a Revenue Officer to.

Revenue Officers

the IRS revenue officer will go out, will do a more detailed asset investigation – perhaps pulling records.

Collection Action a Revenue Officer Can Take

The IRS revenue officers have broad latitude in contacting third parties for information on tax payers.

Asset Seizure

Generally speaking from an administrative level, it is difficult to seize assets that are not cash.

How to Resolve IRS Collections Issues

The first measure is the IRS will always allow you to pay them in full.

How to Pay the IRS in Full

The client is going to pay the underlying tax. If you have a situation where you're willing to pay the underlying tax.

The 120 Day Extension to Pay

The IRS particularly if the client has a wonderful compliance history will grant an automatic 120-day Extension to Pay.

The Statute of Limitations on Collections

The Statute of Limitations also tolls in certain circumstances, meaning it can be extended. If you set your client up on a payment plan.

The Problems with Running From the IRS

They can put liens on you. That pressure doesn't go away if you are not doing something to actively resolve your account.

Currently Non-Collectible Status

The IRS can make a determination and kick them out of it at anytime. With that said, it is a viable option for several reasons.

Installment Agreements

The IRS is famous for accepting payment plans for liability.

What to do if your Installment Agreement is Rejected

The IRS thinks that you have an asset that can be sold. Going through and addressing the issue will often lead to a better installment agreement.

The Offer in Compromise Process: Types of Offers in Compromise

A taxpayer in exchange for a lump sum or in exchange for a settlement of monthly payments can eliminate past tax liability in exchange.

How Offers in Compromise Are Considered

The successes and the more common ones. So, Doubt as to Collectability Offers in Compromise fall under a specific set of guidelines.

Issues in the Offer in Compromise Process

The IRS will consider valuation issues based on a number of things. When valuing assets, it's always important to take the valuation.
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