The Accountant's Guide to Resolving Payroll Taxes and Personal Liability

Eric Green

• Publisher: TG Publishing LLC
• Year: 2020
• eBook ISBN: 9781087943183
• Topic: Business
• Subtopic: Taxation
• Index: Business

Attorney Eric Green is a tax attorney and the founder of a boutique tax law firm with offices in Connecticut and New York. He is a national speaker, a columnist for the Journal of Tax Practice & Procedure, and a pundit on everything IRS Enforcement. This guide will walk you - the tax practitioner -

Exhibits

Exhibit Number	Exhibit
1	IRS Form 2848 Power of Attorney - Business
2	IRS Form 2848 Power of Attorney - Owner
3	CP-501 - Billing Notice
4	CP-503 - Reminder Notice
5	CP-504 - Threat To Levy
6	IRS Form 12153 - Request for Collection Due Process or Equivalent Hearing
7	IRS Form 12153 - Request for Collection Due Process or Equivalent Hearing
8	Sample Account Transcript
9	IRS Form 433-B - Collection Information Statement for Businesses
10	IRS Form 433-A - Collection Information Statement for Individuals
11	CP-523 - Notice of Intent to Terminate Your Installment Agreement
12	IRS Form 9423 - Collection Appeal Request
13	Letter Deeming the Taxpayer Uncollectible
14	IRS Form 656-B - Offer-in-Compromise Booklet
15	IRS Letter 903 - IRS Demand Letter to deposit Employment Taxes
16	Sample Injunction and Court Order to Make Payroll deposits
17	IRS Form 4180 - Trust Fund Interview Form

18	IRS Letter 1153 - Notice of Proposed Trust Fund Assessment
19	IRS Form 2751 - Agreement to Assessment and Collection of Trust Fund Recovery Penalty
20	Sample Protest of the Proposed trust Fund Assessment
21	Sample Freedom of Information Act Request
22	Sample Affidavit
23	IRS Form 656-L - Doubt-as-to-Liability Offer
24	IRS Form 843 - Request for Abatement or Refund
25	Sample Refund Suit Filed in United States District Court
26	Revenue Procedure 2002-26
27	Sample Letter Designating Trust Fund Payments
28	IRS Form 14135 - Request for Discharge from federal Tax Lien
29	Sample Indictment for Payroll Taxes

Information You Need To Know When Requesting A Collection Due Process Hearing

What Is the Deadline for Requesting a Timely Collection Due Process (CDP) Hearing?

•Your request for a CDP hearing about a Federal Tax Lien filing must be postmarked by the date indicated in the Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320 (lien notice).

•Your request for a CDP hearing about a levy must be postmarked within 30 days after the date of the Notice of Intent to Levy and Notice of Your Right to a Hearing (levy notice) or Notice of Your Right to a Hearing After an Actual Levy.

Your timely request for a CDP hearing will prohibit levy action in most cases. A timely request for CDP hearing will also suspend the 10-year period we have, by law, to collect your taxes. Both the prohibition on levy and the suspension of the 10-year period will last until the determination the IRS Office of Appeals makes about your disagreement is final. The amount of time the suspension is in effect will be added to the time remaining in the 10-year period. For example, if the 10-year period is suspended for six months, the time left in the period we have to collect taxes will be extended by six months.

You can go to court to appeal the CDP determination the IRS Office of Appeals makes about your disagreement.

What Is an Equivalent Hearing?

If you still want a hearing with the IRS Office of Appeals after the deadline for requesting a timely CDP hearing has passed, you can use this form to request an equivalent hearing. You must check the Equivalent Hearing box on line 7 of the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10-year period for collecting your taxes; also, you cannot go to court to appeal the IRS Office of Appeals' decision about your disagreement. You must request an equivalent hearing within the following timeframe:

•Lien Notice—one year plus five business days from the filing date of the Notice of Federal Tax Lien.

•Levy Notice—one year from the date of the levy notice.

•Your request for a CDP levy hearing, whether timely or Equivalent, does not prohibit the Service from filing a Notice of Federal Tax Lien.

Where Should You File Your CDP or Equivalent Hearing Request?

File your request by mail at the address on your lien notice or levy notice. You may also fax your request. Call the telephone number on the lien or levy notice to ask for the fax number. Do not send your CDP or equivalent hearing request directly to the IRS Office of Appeals, it must be sent to the address on the lien or levy notice. If you send your request directly to Appeals it may result in your request not being considered a timely request. Depending upon your issue the originating function may contact you in an attempt to resolve the issue(s) raised in your request prior to forwarding your request to Appeals.

Where Can You Get Help?

You can call the telephone number on the lien or levy notice with your questions about requesting a hearing. The contact person listed on the notice or other representative can access your tax information and answer your questions.

In addition, you may qualify for representation by a low-income taxpaye...

Table of contents

• Cover Page
• Copyright Page
• Table of Contents
• About the Author
• Why Businesses Get Into Trouble With Payroll Taxes
• How Payroll Taxes Work
• Third-Party Liability
• Assessment & Collection Against the Company
• Assessment Against the Responsible Party
• Challenging the Trust Fund Assessment
• Strategies for Minimizing Personal Liability
• Criminal Aspects of Payroll Taxes
• Case Studies
• Checklist: Payroll Tax Case
• Exhibits