Updated 1/1/18
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IRS Collection options
- IRS collection
- currently not collectible (CNC or hardship)
- installment payments
- bankruptcy
- bankruptcy doesn’t remove a tax lien even after the tax is discharged
- expiration of the collection statute of limitations period
- offer in compromise
- financial Information forms
- IRS collection standards
- collection due process hearing right
- tax liens & levies
- obtaining prior year tax information
- discharge of property from lien
- subordination of IRS lien, e.g., to refinancing
- abatement of penalties
- innocent spouse relief
- injured spouse relief
- trust fund recovery (responsible person) penalty
collection FAQ
- what if you haven’t filed returns
- what if you can’t pay your taxes
- can the IRS take my house
- IRS can reach tenancy by the entirety property for 1 spouse’s liability under Craft
- “can I really settle for pennies on the dollar ?”
- what if my spouse owes taxes but I don’t
- tenancy by the entirety protections US v. Craft
- obtaining Prior Years Tax Information from the IRS
- Passport can be blocked due to substantial unpaid tax
IRS help/information
- IRS Taxpayer Advocate Service (TAS)
- IRS Form 911 – Request Taxpayer Advocate Service Assistance
- Taxpayer rights
- Where to find free tax help
tax determination
- frivolous tax arguments
- determining the correct tax
- Audits
- IRS correspondence audits
- IRS record keeping tips
- notice of deficiency
- Tax Court
Missouri tax collection
- Missouri “combined” income tax liability of spouses is not joint liability
- Missouri tax collection
- Missouri offer in compromise
- Missouri Voluntary Disclosure Program
- Missouri requirement to file amended income tax return on change to federal income by amendment or audit
Sales and use tax
- sales tax
- use tax
- credit for tax paid to other state
- exemptions
- facts can effect the application of sales tax
- sales tax liens
- “nexus” and requirement for a seller to collect remote state’s tax
- Streamlined Sales Tax Project
- personal liability of officers etc. for sales tax not paid by entity
- requirement for buyer to withhold sales tax in purchasing a business
Payroll Taxes
- Payroll taxes and other issues
- Social Security Number Verification Service
- What constitutes wages ?
- Who are employees ?
- 20 factors in determining employee or independent contractor status
- Updated 20 factors to determining employee or independent contractor status
- 2 factors to determine employee or independent contractor status
- Misclassified Workers
- Statutory employees
- Government employees
- Agricultural employees
- Ministers and religious organizations
- Leased employees and PEO organizations
- Family members
- Federal Insurance Contributions Act (FICA)
- Federal Unemployment Tax Act (FUTA)
- Self-Employment Tax (SECA)
- Deposit deadlines
- Penalties
- Trust fund recovery penalty, IRC § 6672
Charities / 501(c)(3)
Tax topics
- like-kind exchange
- Form 4868, extension of time to file return
- tax identity theft
- auto and travel expenses
- moving expenses
- medical expense deduction
- child tax credit
- hobby or business ?
- closing your business
- cancellation of debt income
- New partnership audit rules under the Bipartisan Budget Act of 2015
- new restrictions on sale of vacation and rental property conversions to “home”
- net operating losses (NOL)
- which divorced parent can claim the dependency exemption
- home business scams
- incorrect employee TINs
- audits of executive fringe benefits
- Touring the IRS Kansas City Campus
Estate planning
Legal topics
- Revised Article 9
- third party opinions
- Family / business succession planning
- new employees & child support reporting requirements
- Child Support Web Site for Employers
- web site liability
- trademark
- copyright
- Service members Civil Relief Act (SCRA) of 2003 protections
- Uniformed Services Employment and Reemployment Rights Act
Corporations & LLC
- choice of entity
- flow-through entities
- incorporation
- corporate meetings
- qualification to do business
- non-profit directors
- administrative dissolution
- corporate dissolution
- LLCs
Franchising
- information for franchisees
- information for franchisors
- franchise regulation
- amended FTC franchise rule
- disclosures under amended FTC franchise rule
- implementing amended FTC franchise rule
- amended FTC business opportunity rule
Home sale or purchase
Links
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