Stand Up to the IRS
By Attorney Frederick W. Daily, Nolo Press
Venue:
Description:
The information and strategies you need to deal with the
IRS.
The Internal Revenue Service is the taxpayer's nightmare,
and for good reason -- a tax bill or other notice can come out
of nowhere and wreak havoc on your life.
But now you can confront America's most intimidating government
agency with confidence. Stand Up to the IRS reveals the tactics
of the IRS and how to deal with them. This book even contains
confidential forms used by IRS agents during collection interviews
and audits.
Use Stand Up to the IRS to:
- file a late return
- work out a long-term payment plan
- get a Taxpayer Assistance Order
- settle your tax bill for pennies on the dollar
- stop collection efforts
- avoid property seizures
- protect your assets
- determine if bankruptcy offers a solution
- learn what to say when you face an auditor
- appeal the auditor's decision
Table of Contents
1. Inside the IRS: What You Need to Know About IRS Operations
- A. IRS Inefficiency
- B. Communicating With the IRS
- C. Rules of the Game-Tax Laws
- D. Interpreting the Tax Code
- E. Self-Assessment of Income Taxes
- F. Winning the IRS Game
2. Filing Tax Returns: If You Haven't Filed and Other Concerns
- A. How Long Must You Worry About Not Filing a Tax Return?
- B. Consequences of Not Filing
- C. It's Better to File Before the IRS Contacts You
- D. What Will Happen When You File Late
- E. Requesting an Extension to File a Tax Return
- F. Filing a Return When You Can't Pay What You Owe
- G. Filing a Tax Return When You Live Out of the U.S.
- H. Reducing the Chance of an Audit When Filing
- I. Amending Tax Returns
- J. A Word About "Aggressive" Tax Filing
3. Winning Your Audit
- A. How Long Do I Have to Worry About an Audit?
- B. Do I Have to Learn Tax Law to Win My Audit?
- C. Audit Selection-Why Me, O Lord?
- D. When the IRS Increases Your Tax Bill Without an Audit
- E. Types of IRS Audits
- F. How an Auditor Approaches an Examination
- G. Preparing for an Audit
- H. Who Should Attend the Audit?
- I. How to Act at an Audit
- J. Finishing Audits
- K. Serious Audit Problems
4. Appealing Your Audit Within the IRS
- A. Pros and Cons of Appealing an Audit
- B. How to Appeal an Audit
- C. How the Appeals Office Works
- D. Preparing for an Appeals Hearing
- E. Meeting the Appeals Officer
- F. Presenting a Case to an Appeals Officer
- G. Negotiating a Settlement
- H. Should You Hire a Tax Professional for Your Appeal?
- I. If You Don't Settle on Appeal
5. Going to Tax Court: No Lawyer Necessary
- A. Tax Court Facts
- B. Small Tax Cases-People's Court
- C. Regular Tax Court Cases-Over $50,000
- D. Other Federal Courts-Paying First Is Required
- E. Bankruptcy Court
- F. Appealing to Higher Courts
6. When You Owe the IRS: Keeping the Tax Collector at Bay
- A. When You Can't Pay With Your Tax Return
- B. Getting Time to Pay After the Tax Bill Comes
- C. IRS Service Center Tax Billing Process
- D. IRS Automated Collection System
- E. Revenue Officers-Front Line Collectors of the IRS
- F. Offers in Compromise-Settling Tax Bills for Pennies
on the Dollar
- G. Using the Bankruptcy Code to Stop the IRS
- H. Protecting Your Assets From the IRS
- I. Suspending Collection of Your Tax Bill
7. IRS Enforced Collection: Liens and Levies
- A. Tax Liens
- B. Tax Levies
- C. Assets the IRS Can't or Won't Seize
- D. Avoiding a Levy
- E. Getting a Tax Levy Released
- F. IRS Sales of Levied Assets
8. The Taxpayer Advocate: A Friend at the IRS
- A. Who Qualifies for Help From a Taxpayer Advocate?
- B. Contacting the Taxpayer Advocate Service
- C. Emergency Help: Taxpayer Assistance Orders
9. Family, Friends, Heirs and the IRS
- A. It's a Family Affair
- B. Owning Property Jointly
- C. Death and Taxes
10. Fraud and Tax Crimes: Do You Really Have to Worry?
- A. How People Cheat on Their Taxes
- B. If You Are Caught Cheating
- C. IRS Criminal Investigations
- D. If You Are Prosecuted
11. Small Businesses/Self-Employed: When IRS Trouble Comes
- A. Self-Employed-You're a Prime Audit Target
- B. Employees or Independent Contractors?
- C. Payroll Taxes-IRS Dynamite
- D. The Dreaded Trust Fund Recovery Penalty
- E. Cash Transactions Over $10,000
12. Penalties and Interest
- A. Penalties Added to Tax Bills
- B. Interest on Tax Bills
- C. Understanding Penalty and Interest Notices
- D. Reducing or Eliminating Penalties and Interest
- E. Designating Voluntary Tax Payments
13. Help Beyond the Book: Tax Professionals and Tax Information
- A. Finding and Using a Tax Professional
- B. Tax Professionals and Audits
- C. Hiring a Tax Return Preparer
- D. Researching Tax Questions
14. When You Owe State Income Taxes
- A. The IRS and State Taxing Authorities
- B. Does Your State Have a Taxpayers' Bill of Rights?
- C. State Time Limits to Assess and Collect Income Taxes
- D. State Tax Collection Departments
- E. Settling Your Bill
- F. When All Else Fails, Try Your Political Connections
15. The Taxpayers' Bill of Rights
- A. Taxpayers' Bill of Rights I
- B. Taxpayers' Bill of Rights II
16. The 25 Most Frequently Asked Questions
Glossary of Tax Terms
Appendix
Index
|
