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“settle IRS liability for pennies on the dollar … ”
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IRS warns of promoter claims to settle tax delinquencies cheaply
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IRS collection standards
Collection due process
Abatement of penalties or interest
Bankruptcy does not discharge lien
FAQ
What if I can’t pay my taxes ?
What if one spouse owes taxes but the other spouse doesn’t ?
What if I have not filed returns for ___ years ?
Can the IRS take my house ?
Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
U.S. Supreme Court Holds Tenancy by Entirety Property Subject to Federal Tax Lien for Taxes Owed by One Spouse Only (Craft)
6th Circuit in Hatchett Retroactively Applies Craft Supreme Court Ruling that Federal Tax Lien Applies to Tenancy by the Entireties Property
Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
Innocent Spouse Relief
IRS innocent spouse relief flowchart
IRS innocent spouse equitable relief flowchart
Injured spouse claim
The Trust Fund Recovery Penalty
Liens & Levies
IRS tax liens, levies (seizure) and garnishments
Enforced collection
Subordination of IRS tax lien
Discharge of property from IRS lien
Exempt property
Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
Notice of Deficiency / Tax Court
Requesting IRS relief from hardship – Form 911
Audit
Audit
Correspondence Audits
Keep Good Records Now to Reduce Tax-Time Stress
Form 4868, extension of time to file return
Frivolous tax arguments
Cancellation of Debt Income
Obtaining Prior Years Tax Information from the IRS
Revocation or Denial of Passport in Case of Certain Unpaid Taxes
Taxpayer Rights
IRS Taxpayer Advocate Service
Walk in; IRS Taxpayer Assistance Center
Obtaining Prior Years Tax Information from the IRS
Where to obtain free tax help
Low Income Taxpayer Clinic (LITC)
Where to obtain free tax help
Missouri collection
Missouri Tax Collection
Missouri “combined” income tax liability
Missouri offer in compromise
Mandatory amendment of Missouri income tax return after federal change
LLC Members Liable for Entity Level Tax
Missouri Department of Revenue Voluntary Disclosure Program
Tax
Taxpayer Guide to Identity Theft
Like-kind exchange
“Flow-through” entities for tax purposes
Revised Partnership Audit Rules
Tax considerations when closing a business / going out of business
Car and Truck Expense Deduction Reminders
Auto and travel (business) expenses
Moving Expenses
Medical and Dental Expenses
Net operating loss (NOL)
Hobby or business ?
The Child Tax Credit
Which divorced parent can claim the dependency exemption
Missing W-2
Incorrect Social Security Numbers
Sec. 501(c)(3) Entities
Applying for tax exempt status
Lobbying & campaigning by exempt entities
Self-Employment Tax (SECA)
Payroll Tax
Withholding Tax Deposit Deadlines & Penalties
20 factors used by the IRS to determine Employee or independent contractor status
Rev. Rul. 87-41
Updated views of the IRS 20 factors used to determine employee vs. independent contractor status
20 factors recast as 2 factors
“Wages” and “employment”
Who are employees ?
Filing and reporting requirements
§ 530 of the Revenue Act of 1978, as amended
Federal Insurance Contributions Act (FICA)
Federal Unemployment Tax Act (FUTA)
Statutory Employees
Religious Services
Government employees:
Leased Employees and PEOs
Agricultural labor generally is subject to FICA and FUTA
Certain family of an employer exempt from FICA and FUTA taxes
Misclassified Workers
Supreme Court Case Notwithstanding: Chief Counsel Will Hold Partners Liable For Employment Taxes
Reporting Hiring of New Employees to Child Support Enforcement
New Child Support Web Site for Employers
Payroll tax and other issues
Social Security Number Verification Service (SSNVS)
Penalties
Sales Tax
Sales tax
Use tax
Facts can affect application of sales tax in particular cases
Sales and use tax exemptions and exclusions
Personal liability for unpaid sales tax – R.S.Mo 144.157
Withholding by purchaser in sale of business and foreclosure by creditors – R.S.Mo § 144.150
Credits avoid double taxation
Liens for unpaid sales tax – § 144.380
Streamlined Sales Tax Project
Sales and use tax nexus
Policy Statement Updated – “Nexus in the New Economy: Ensuring a Level Playing Field for All Commerce”
The US Supreme Court ruled in South Dakota v. Wayfair that “Physical Presence” is no longer required for sales tax nexus
Corporate/LLC
Choosing a Business Structure
“Flow-through” entities for tax purposes
Forming a Corporation
Annual and Special Corporate Meetings
Qualification to do business in another state
Corporate Dissolution (voluntary)
Rescission of Administrative Dissolution of a Corporation
Merger
Serving as Director For a Not-for-Profit Corporation
Annual Meeting checklist
Organization of a new limited liability company (“LLC”)
Legal Topics
Corporate Transparency Act (“CTA”)
Third Party Opinion Letters
Revised UCC Article 9 Security Interest
Estate Planning
Estate planning
Estate and gift tax
Information to gather and activity as a part of estate planning
Franchising
Franchising for franchisors
Franchising information for [potential] franchisees
Amended FTC Franchise Rule 16 C.F.R. Part 436
New disclosure requirements under the amended FTC franchise rule
Preparing to implement the amended FTC franchise rule
The Proposed FTC Business Opportunity Rule
Franchise disclosure and regulation (pre-2007/8)
Real Estate
Purchasing a house
Considerations in Buying or Selling a House
Some of the items to complete after signing the real estate contract to purchase a house and before closing
Family / Business Succession Planning
Trademark
Copyright
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Home
Directions to CECB Office
Terms of Representation
Privacy Policy
Current News Page
News Archives
Links
United States Government links
IRS telephone and web contacts and links
Federal Judiciary
Missouri State Government links
Courts
Greene County, Missouri
City of Springfield Government links
City of Springfield area links
Legal related sites
legal research
Charitable and non-profit sites
IRS Collection
Collection Options
IRS collection options
Determining the correct amount tax due
Currently not collectible Status
Installment Payments
Expiration of Statute of Limitations
Bankruptcy
Offer in Compromise
“settle IRS liability for pennies on the dollar … ”
News and cases on IRS & Missouri Offers in Compromise (OIC)
IRS warns of promoter claims to settle tax delinquencies cheaply
Information for IRS collection or OIC
IRS collection standards
Collection due process
Abatement of penalties or interest
Bankruptcy does not discharge lien
FAQ
What if I can’t pay my taxes ?
What if one spouse owes taxes but the other spouse doesn’t ?
What if I have not filed returns for ___ years ?
Can the IRS take my house ?
Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
U.S. Supreme Court Holds Tenancy by Entirety Property Subject to Federal Tax Lien for Taxes Owed by One Spouse Only (Craft)
6th Circuit in Hatchett Retroactively Applies Craft Supreme Court Ruling that Federal Tax Lien Applies to Tenancy by the Entireties Property
Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
Innocent Spouse Relief
IRS innocent spouse relief flowchart
IRS innocent spouse equitable relief flowchart
Injured spouse claim
The Trust Fund Recovery Penalty
Liens & Levies
IRS tax liens, levies (seizure) and garnishments
Enforced collection
Subordination of IRS tax lien
Discharge of property from IRS lien
Exempt property
Tenancy by entirety property subject to federal tax lien for taxes owed by one spouse only
Notice of Deficiency / Tax Court
Requesting IRS relief from hardship – Form 911
Audit
Audit
Correspondence Audits
Keep Good Records Now to Reduce Tax-Time Stress
Form 4868, extension of time to file return
Frivolous tax arguments
Cancellation of Debt Income
Obtaining Prior Years Tax Information from the IRS
Revocation or Denial of Passport in Case of Certain Unpaid Taxes
Taxpayer Rights
IRS Taxpayer Advocate Service
Walk in; IRS Taxpayer Assistance Center
Obtaining Prior Years Tax Information from the IRS
Where to obtain free tax help
Low Income Taxpayer Clinic (LITC)
Where to obtain free tax help
Missouri collection
Missouri Tax Collection
Missouri “combined” income tax liability
Missouri offer in compromise
Mandatory amendment of Missouri income tax return after federal change
LLC Members Liable for Entity Level Tax
Missouri Department of Revenue Voluntary Disclosure Program
Tax
Taxpayer Guide to Identity Theft
Like-kind exchange
“Flow-through” entities for tax purposes
Revised Partnership Audit Rules
Tax considerations when closing a business / going out of business
Car and Truck Expense Deduction Reminders
Auto and travel (business) expenses
Moving Expenses
Medical and Dental Expenses
Net operating loss (NOL)
Hobby or business ?
The Child Tax Credit
Which divorced parent can claim the dependency exemption
Missing W-2
Incorrect Social Security Numbers
Sec. 501(c)(3) Entities
Applying for tax exempt status
Lobbying & campaigning by exempt entities
Self-Employment Tax (SECA)
Payroll Tax
Withholding Tax Deposit Deadlines & Penalties
20 factors used by the IRS to determine Employee or independent contractor status
Rev. Rul. 87-41
Updated views of the IRS 20 factors used to determine employee vs. independent contractor status
20 factors recast as 2 factors
“Wages” and “employment”
Who are employees ?
Filing and reporting requirements
§ 530 of the Revenue Act of 1978, as amended
Federal Insurance Contributions Act (FICA)
Federal Unemployment Tax Act (FUTA)
Statutory Employees
Religious Services
Government employees:
Leased Employees and PEOs
Agricultural labor generally is subject to FICA and FUTA
Certain family of an employer exempt from FICA and FUTA taxes
Misclassified Workers
Supreme Court Case Notwithstanding: Chief Counsel Will Hold Partners Liable For Employment Taxes
Reporting Hiring of New Employees to Child Support Enforcement
New Child Support Web Site for Employers
Payroll tax and other issues
Social Security Number Verification Service (SSNVS)
Penalties
Sales Tax
Sales tax
Use tax
Facts can affect application of sales tax in particular cases
Sales and use tax exemptions and exclusions
Personal liability for unpaid sales tax – R.S.Mo 144.157
Withholding by purchaser in sale of business and foreclosure by creditors – R.S.Mo § 144.150
Credits avoid double taxation
Liens for unpaid sales tax – § 144.380
Streamlined Sales Tax Project
Sales and use tax nexus
Policy Statement Updated – “Nexus in the New Economy: Ensuring a Level Playing Field for All Commerce”
The US Supreme Court ruled in South Dakota v. Wayfair that “Physical Presence” is no longer required for sales tax nexus
Corporate/LLC
Choosing a Business Structure
“Flow-through” entities for tax purposes
Forming a Corporation
Annual and Special Corporate Meetings
Qualification to do business in another state
Corporate Dissolution (voluntary)
Rescission of Administrative Dissolution of a Corporation
Merger
Serving as Director For a Not-for-Profit Corporation
Annual Meeting checklist
Organization of a new limited liability company (“LLC”)
Legal Topics
Corporate Transparency Act (“CTA”)
Third Party Opinion Letters
Revised UCC Article 9 Security Interest
Estate Planning
Estate planning
Estate and gift tax
Information to gather and activity as a part of estate planning
Franchising
Franchising for franchisors
Franchising information for [potential] franchisees
Amended FTC Franchise Rule 16 C.F.R. Part 436
New disclosure requirements under the amended FTC franchise rule
Preparing to implement the amended FTC franchise rule
The Proposed FTC Business Opportunity Rule
Franchise disclosure and regulation (pre-2007/8)
Real Estate
Purchasing a house
Considerations in Buying or Selling a House
Some of the items to complete after signing the real estate contract to purchase a house and before closing
Family / Business Succession Planning
Trademark
Copyright
Site map
Search
IRS innocent spouse equitable relief flowchart
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IRS innocent spouse equitable relief flowchart
