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Contact IRS – International Contact Numbers – Former IRS Agents & Managers – IRS Tax Relief – Fresh Start Tax LLC

Michael Sullivan — Fri, 04 Nov 2011 16:37:23 +0000

If you need IRS Tax Relief on International Matters call us today for a free no cost professional tax consult.

Contact 1-866-700-1040 and end IRS tax Issues.

International Services of the Internal Revenue Service:

If you are a taxpayer who lives outside the United States, the IRS has full-time permanent staff in 4 U.S. embassies and consulates.

These IRS offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. You can reach these offices at the following telephone numbers, which include country or city codes if you are outside the local dialing area.

If you are calling about an e-file issue and it is not account related, please contact :
e-help Austin at 512-416-7750. Assistors are available from 7:00 a.m. to 6:00 p.m. Central time, Monday through Friday.

Frankfurt

IRS
U. S. Consulate Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany

London

Internal Revenue Service
United States Embassy
24/31 Grosvenor Square
London W1A 1AE
United Kingdom

Walk-In assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. – 4:00 p.m.Phone Service
Tel: [44] (207) 894-0476
9 a.m. to Noon. Monday through Friday
FAX: [44] (207) 495-4224

Paris

United States Embassy/IRS
2 Avenue Gabriel
75382 Paris Cedex 08, France

Walk-In assistance 9:00 a.m.- noon
Phone service: M-F 1:30 p.m. – 3:30 p.m.
Tel. [33] (01) 4312-2555
Fax: [33] (01) 4312-2303

Beijing

Internal Revenue Service,
U.S. Embassy Beijing,
No. 55 Anjialou Road,
Beijing 100600 Peoples
Republic of China

TEL: +86-10-8531-3983,
FAX +86-10-8531-4287,
Taxpayer service by appointment only.
For an appointment, email
irs.beijing@irs.gov.

Puerto Rico

The IRS offices listed can answer your federal income tax questions, help with account and refund problems, and assist with the preparation of current and prior year tax returns.

IRS trained volunteers are also available at some embassy/consulate locations. If you are interested in becoming a volunteer, please contact one of our IRS offices.

Taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725

Or you may telephone or FAX the Philadelphia Service Center office at:

Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

Phone service available from 6:00 am to 11:00 pm (EST) M-F

Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 1-800-829-1040. (Hours of Operation 7:00 a.m. to 10:00 p.m. Monday – Friday).

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate help, call:

Worldwide: Puerto Rico office:
Tel: (Spanish) 787-622-8930, (English) 787-622-8940
FAX: 787-622-8933

Our Company Resume: ( Since 1982 )

Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
We taught Tax Law in the IRS Regional Training Center
Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
Highest Rating by the Better Business Bureau “A”
Fast, affordable, and economical
Licensed and certified to practice in all 50 States
Nationally Recognized Veteran /Published Former IRS Agent
Nationally Recognized Published EZINE Tax Expert
As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly

See our Home Page for more details Thank you

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IRS Help, Tax Problems – Stop IRS Today – Former IRS Agents – Philadelphia, Allentown, Reading, Scranton, Lancaster, York – Pennsylvania – IRS Tax Relief

Michael Sullivan — Tue, 01 Nov 2011 15:51:58 +0000

Hire Former IRS Agents, Managers and Instructors that have over 205 years of professional tax experience and over 60 years of working directly for the IRS in the district, local and regional offices of the IRS.

We taught Tax Law at the IRS.

End your problem today with one call to our firm. We have resolved thousands of tax cases since 1982 without complaint. We are “A” Rated by the BBB.

Hire trust and experience.

Fresh Start Tax L.L.C. is one of the premier tax resolution firms in the country. We deal with all types of civil cases including individuals, businesses, non-profits, partnerships and corporations. We have staff that specialize in every facet of IRS Tax Representation.
We know all the IRS tax strategies because of our extensive IRS working backgrounds. We were Former IRS Certified Tax Instructors that taught IRS Tax Law in the IRS Regional Training Center. Some of our many specialties include the following:

Areas of Professional Tax Practice:

Same Day IRS Tax Representation
Offers in Compromise or IRS Tax Debt Settlements
Immediate Release of IRS Bank Levies or IRS Wage Garnishments
Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
IRS Tax Audits
IRS Hardships Cases or Unable to Pay
Payment Plans, Installment Agreements, Structured agreements
Abatement of Penalties and Interest
State Sales Tax Cases
Payroll / Trust Fund Penalty Cases / 6672
Filing Late, Back, Unfiled Tax Returns
Tax Return Reconstruction if Tax Records are lost or destroyed

Our Company Resume: ( Since 1982 )

Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
We taught Tax Law in the IRS Regional Training Center
Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
Highest Rating by the Better Business Bureau “A”
Fast, affordable, and economical
Licensed and certified to practice in all 50 States
Nationally Recognized Veteran /Published Former IRS Agent
Nationally Recognized Published EZINE Tax Expert
As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly

See our Home Page for more details Thank you

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Injured Spouse can Still E File – IRS Tax Relief – Former IRS Agents, Managers – IRS Tax Relief, Tax Help

Michael Sullivan — Thu, 20 Oct 2011 16:15:53 +0000

Injured Spouse can fall into separate categories however not for e filing. Here is question we are often asked:

Injured Spouse Tax Relief in relational to E Filing

Question: Can you file your return electronically even though you am filed a Form 8379, Injured Spouse Allocation?

Answer: Yes, you can file the Form 8379 electronically with your tax return.

Allow 11 weeks for the return to process with the Injured Spouse Allocation request.
Otherwise if you file Form 8379 with a joint return on paper, the time needed to process it is about 14 weeks (11 weeks if filed electronically). If you file Form 8379 by itself after a joint return has been processed, the time needed is about 8 weeks.

Call us today to audit proof your tax return, 1-866-700-1040

Injured Spouse can Still E File – IRS Tax Relief – Former IRS Agents, Managers – IRS Tax Relief, Tax Help is a post from: Fresh Start Tax Blog

IRS Withholding Calculator – Fresh Start Tax L.L.C. – IRS Tax Relief & Back Taxes Specialists

Michael Sullivan — Wed, 19 Oct 2011 17:36:09 +0000

IRS Withholding Calculator from your Friends at Fresh Start Tax LLC IRS Tax Experts

We are IRS Tax Specialists for IRS Tax Relief and Tax Problems! 1-866-700-1040

If you are an employee, the Withholding Calculator can help you determine whether you need to give your employer a new Form W-4, Employee’s Withholding Allowance Certificate to avoid having too much or too little Federal income tax withheld from your pay.

You can use your results from the calculator to help fill out the form.

Who Can Benefit From The Withholding Calculator?

Employees who would like to change their withholding to reduce their tax refund or their balance due;
Employees whose situations are only approximated by the worksheets on the paper W-4 (e.g., anyone with concurrent jobs, or couples in which both are employed; those entitled to file as Head of Household; and those with several children eligible for the Child Tax Credit);

Employees with non-wage income in excess of their adjustments and deductions, who would prefer to have tax on that income withheld from their paychecks rather than make periodic separate payments through the estimated tax procedures.

PLEASE USE CAUTION: If you will be subject to alternative minimum tax, self-employment tax, or other taxes; or if any of your current jobs will end before the end of the year, you will probably achieve more accurate withholding by following the instructions in Publication 919, How Do I Adjust My Tax Withholding?

Tips For Using This Program available at IRS.GOV

1.Have your most recent pay stubs handy.
2.Have your most recent income tax return handy.
3.Estimate values if necessary, remembering that the results can only be as accurate as the input you provide.
4.To Change Your Withholding:

Use your results from this calculator to help you complete a new Form W-4, Employee’s Withholding Allowance Certificate.
Submit the completed Form to your employer.

Click here www.irs.gov/individuals/article/0,,id=96196,00.html

IRS Withholding Calculator – Fresh Start Tax L.L.C. – IRS Tax Relief & Back Taxes Specialists is a post from: Fresh Start Tax Blog

Should you Itemize or take the Standard Deduction – IRS Tax Experts – IRS Tax Relief – IRS Taxes

Michael Sullivan — Wed, 19 Oct 2011 16:47:26 +0000

How many times we are asked this question. The answer is different depending on your tax situation.

Call us if you have any questions. 1-866-700-1040.

By the way, we can audit proof your tax return. Have Fresh Start Tax LLC prepare your next Federal and State Tax Returns.

As a General Rule:

You must decide whether to itemize deductions or to use the standard deduction.

The standard deduction is a dollar amount that reduces the amount of income on which you are taxed.

You should itemize deductions if your allowable itemized deductions are greater than your standard deduction. Some taxpayers must itemize deductions because they cannot use the standard deduction.

You cannot use the standard deduction if:

1.You are married and filing a separate return, and your spouse itemizes deductions
2.You are a nonresident alien or a dual-status alien during the year, or
3.You are filing a tax return for a period of less than 12 months because of a change in your annual accounting method

In addition an estate or trust, common trust fund, or partnership cannot use the standard deduction.

For additional information, refer to Publication 501, Exemptions, Standard Deduction, and Filing Information.

You may benefit from itemizing your deductions on Schedule A if you:

1.Cannot use the standard deduction
2.Had large uninsured medical and dental expenses
3.Paid interest or taxes on your home
4.Had large unreimbursed employee business expenses
5.Had large uninsured casualty or theft losses, or
5.Made large charitable contributions

All of these larger deductions should be able to be easily proved because tax returns with real high deductions are more likely to be pulled for a tax audit.

You may be subject to limitations on some of your itemized deductions. Please refer to the Form 1040 Instructions or Form 1040, Schedule A Instructions for the limitation amounts.Note: For 2010, taxpayers with adjusted gross income above a certain amount will no longer lose part of their itemized deductions.

Call us today to have Former IRS Agents and Managers prepare your tax returns.

Should you Itemize or take the Standard Deduction – IRS Tax Experts – IRS Tax Relief – IRS Taxes is a post from: Fresh Start Tax Blog

How do you know if you need to File Estimated Tax Payments – Former IRS Agents / Managers – IRS Tax Relief

Michael Sullivan — Wed, 19 Oct 2011 15:17:25 +0000

Fresh Start Tax LLC IRS Tax Experts Former IRS Agents & Managers Since 1982

Question: How do you know if you have to file quarterly individual estimated tax payments? ( also called ES payments )

Answer: You must make estimated tax payments for the current tax year if both of the following apply:

1. You expect to owe at least $1,000 in tax for the current tax year, after subtracting your withholding and credits.
2. You expect your withholding and credits to be less than the smaller of:
3. 90% of the tax to be shown on your current year’s tax return, or
4. 100% of the tax shown on your prior year’s tax return. (Your prior year tax return must cover all 12 months.)

There are special rules for:

1.Certain small business taxpayers for any tax year beginning in 2009
2.Certain taxpayers with higher adjusted gross income
3.Farmers and commercial fishermen
4.Aliens
5.Estates and Trusts

How do you know if you need to File Estimated Tax Payments – Former IRS Agents / Managers – IRS Tax Relief is a post from: Fresh Start Tax Blog

IRS Tax Help – IRS Tax Problem Consultants – Affordable IRS Tax Experts – Former IRS Agents, IRS Tax Experts – Cleveland, Toledo, Akron, Canton, Youngstown – OHIO – Affordable IRS Tax Relief

Michael Sullivan — Mon, 17 Oct 2011 17:17:35 +0000

Fresh Start Tax L.L.C. Since 1982 Affordable IRS Tax Experts “A” Rated by the BBB IRS Tax Experts in Tax Problem Help

Looking for true Professional Tax Relief ? Call a Tax Firm that is one of the oldest, most trusted and experienced tax firms in dealing with IRS Tax Debt Issues and Tax Resolution.

We have over 205 years of professional tax experience and over 60 years of direct IRS tax experience in the local, district and regional offices of the IRS.

Call us for a no cost professional consult and hear the truth about immediate tax resolutions. We do exactly what we say!

Areas of Professional Tax Practice:

Same Day IRS Tax Representation
Offers in Compromise or IRS Tax Debt Settlements
Immediate Release of IRS Bank Levies or IRS Wage Garnishments
Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
IRS Tax Audits
IRS Hardships Cases or Unable to Pay
Payment Plans, Installment Agreements, Structured agreements
Abatement of Penalties and Interest
State Sales Tax Cases
Payroll / Trust Fund Penalty Cases / 6672
Filing Late, Back, Unfiled Tax Returns
Tax Return Reconstruction if Tax Records are lost or destroyed

Our Company Resume: ( Since 1982 )

Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
We taught Tax Law in the IRS Regional Training Center
Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
Highest Rating by the Better Business Bureau “A”
Fast, affordable, and economical
Licensed and certified to practice in all 50 States
Nationally Recognized Veteran /Published Former IRS Agent
Nationally Recognized Published EZINE Tax Expert
As heard on GRACE 90.3 FM Monthly Radio Show-Business Weekly

See our Home Page for more details Thank you

IRS Tax Help – IRS Tax Problem Consultants – Affordable IRS Tax Experts – Former IRS Agents, IRS Tax Experts – Cleveland, Toledo, Akron, Canton, Youngstown – OHIO – Affordable IRS Tax Relief is a post from: Fresh Start Tax Blog

Signing a Tax Return for a Decedent – IRS Tax Relief – Former IRS Agents & Managers

Michael Sullivan — Thu, 13 Oct 2011 19:54:13 +0000

Many question come up about the “Signing the of a Tax Return” for a decedent.

Question: My husband passed away last year, and I will be filing a joint return. Are there any special return notations required to indicate my husband is deceased?

Answer: If you are a surviving spouse filing a joint return and no personal representative has been appointed, you should sign the return and write in the signature area, “filing as surviving spouse.”

The final return should have the word “Deceased,” the decedent’s name, and the date of death written across the top of the return.

Signing a Tax Return for a Decedent – IRS Tax Relief – Former IRS Agents & Managers is a post from: Fresh Start Tax Blog

IRS Voluntary Classification Program – New Program the Employers – Q & A’s – Fresh Start Tax LLC

Michael Sullivan — Mon, 26 Sep 2011 21:04:15 +0000

IRS has a new program out to help tax compliance on the employment tax front. The Program is called the Voluntary Classification Settlement Program.

The program is designed to help companies comply with their responsibilities for employer/ employee payroll taxes. It is likened to IRS tax amnesty.

The following is written from the IRS regarding the questions and answers about the new tax program.

Voluntary Classification Settlement Program (VCSP) Frequently Asked Questions

Q1. What is the Voluntary Classification Settlement Program (VCSP)?

A1. The VCSP is a new program developed by the IRS that allows taxpayers to voluntarily reclassify their workers as employees for future tax periods for employment tax purposes. Under the VCSP, a taxpayer will pay 10 percent of the amount of employment taxes calculated under the reduced rates of section 3509 of the Internal Revenue Code for the compensation paid for the most recent tax year to the workers being reclassified under the VCSP. In addition, the taxpayer will not be liable for any interest and penalties on the payment under the VCSP, and will not be audited for employment tax purposes for prior years with respect to the worker classification of the workers. Taxpayers may apply for the VCSP using Form 8952, Application for Voluntary Classification Settlement Program. For more information on the VCSP, see Announcement 2011-64 (PDF)

Q2. Do all workers have to be reclassified as employees?

A2. No. The VCSP permits taxpayers to reclassify some or all of their workers. However, once a taxpayer chooses to reclassify certain of its workers as employees, all workers in the same class must be treated as employees for employment tax purposes.

Example: ABC Company is a construction firm that currently contracts with its drywall installers, electricians and plumbers to perform services at housing construction sites. ABC Company determines it wants to voluntarily reclassify its drywall installers as employees. ABC Company submits an application, is accepted into the VCSP and enters into a closing agreement with the IRS. Once the VCSP closing agreement is executed, ABC Company must treat all drywall installers as employees for employment tax purposes.

Q3. Which taxpayers are eligible for the VCSP?

A3. Taxpayers who want to voluntarily change the classification of their workers going forward and who meet certain requirements are eligible for the VCSP. Specifically, a taxpayer must be treating the workers as independent contractors or other non employees and must have consistently treated the workers as nonemployees, including having filed any required Forms 1099 with respect to each of the workers for the past 3 years. In addition, the taxpayer cannot be currently under audit by the IRS and cannot be under audit by the Department of Labor or any state agency regarding the classification of the workers.

Q4. Are exempt organizations eligible for the VCSP?

A4. Yes, exempt organizations are eligible if all eligibility requirements are met.

Q5. Are government entities eligible for the VCSP?

A5. Yes, government entities are eligible if all eligibility requirements are met.

Q6. Is the VCSP available to state and local government agencies for workers covered under a Section 218 agreement?

A6. No, the VCSP is not available to state and local government employers for workers covered under a Section 218 agreement. However, the VCSP is available to state and local government employers for workers not provided Social Security coverage under a section 218 agreement.

Q7. Is an exempt organization that is currently under a Form 990 series examination considered to be “currently under audit by the IRS” such that the exempt organization is not eligible for the VCSP?

A7. Yes, an exempt organization that is currently under a Form 990 series examination is considered to be “under audit by the IRS” and is not eligible to participate in the VCSP.

Q8. Can a taxpayer who is not currently under audit but who was previously audited be eligible for the VCSP?

A8. A taxpayer who was previously audited by the IRS or the Department of Labor concerning the classification of the workers may be eligible for the VCSP if the taxpayer has complied with the results of the IRS or Department of Labor audit.

Q9. How does a taxpayer take part in the VCSP?

A9. In order to participate in the VCSP, an eligible taxpayer must complete and submit an application, using Form 8952, Application for Voluntary Classification Settlement Program (which will be available in early October). The application should be filed at least 60 days from the date the taxpayer wants to begin treating its workers as employees.

Q10. Should payment be submitted with the application?

A10. No, taxpayers should not submit payment with the VCSP application.

Q11. What happens once the VCSP application has been submitted?

A11. Once submitted, the IRS will review the application and verify the taxpayers eligibility. Once the IRS accepts the taxpayer into VCSP, the IRS will contact the taxpayer (or the taxpayers authorized representative if an executed Power of Attorney is included with the application) to enter into the VCSP closing agreement with the IRS.

Q12. When does the taxpayer pay the amount due under the VCSP?

A12. Taxpayers must make full and complete payment of any amount due under the VCSP when they return the signed VCSP closing agreement to the IRS.

Q13. What are the results of participating in the VCSP?

A13. A taxpayer who participates in the VCSP agrees to treat the class or classes of workers as employees for future tax periods for employment tax purposes and will not be subject to an employment tax audit with respect to the worker classification of the workers for prior years. The taxpayer will pay 10% of the employment tax liability that may have been due on the compensation paid to the workers, calculated at the reduced rates of IRC section 3509, for the most recent year, with no liability for any interest or penalties. In addition, the taxpayer will extend the period of limitations on the assessment of employment taxes for three years for the first, second and third calendar years beginning after the date the taxpayer has agreed under the VCSP closing agreement to begin treating the class or classes of workers as employees.

Q14. Will I be contacted if my application is rejected?

A14. Yes, if you are not eligible, the IRS will contact you to inform you that your VCSP application has not been accepted.

Q15. If my application is rejected, can I apply again at a later point in time?

A15. Yes, if your VCSP application has been rejected because you are not eligible, you may reapply.

Q16. How is the amount of the VCSP payment calculated?

A16. Payment under the VCSP is 10% of the amount of employment taxes calculated under the reduced rates of section 3509 of the Internal Revenue Code for the compensation paid for the most recent tax year to the workers being reclassified under the VCSP. Under section 3509, the effective tax rate for compensation up to the Social Security wage base is 10.68% in 2010 or 10.28% in 2011, and 3.24% for compensation above the Social Security wage base.

The amount due under the VCSP is calculated based on compensation paid in the most recently closed tax year, determined at the time the VCSP application is being filed. Accordingly, the 10.68% effective rate applies under the VCSP in 2011 since the most recently closed tax year is 2010. The 10.28% effective rate applies under the VCSP in 2012 since the most recently closed tax year is 2011. The rate of 3.24% applies to compensation above the Social Security wage base in both situations.

IRS Voluntary Classification Program – New Program the Employers – Q & A’s – Fresh Start Tax LLC is a post from: Fresh Start Tax Blog

IRS Tax Treatment of Cell Phones given by Employers – Tax Help – IRS Tax Tips

Michael Sullivan — Wed, 21 Sep 2011 20:33:46 +0000

Fresh Start Tax LLC A Professional Tax Firm Since 1982

We keep our clients informed on any recent IRS tax decisions that may have an impact or tax consequence.

From the IRS News Wire Tax Service to tax professionals.

IRS Issues Guidance on Tax Treatment of Cell Phones; Provides Small Business Record keeping Relief

IR-2011-93, Sept. 14, 2011

The Internal Revenue Service today issued guidance designed to clarify the tax treatment of employer-provided cell phones.

The guidance relates to a provision in the Small Business Jobs Act of 2010, enacted last fall, that removed cell phones from the definition of listed property, a category under tax law that normally requires additional record keeping by taxpayers.

The Notice issued today provides guidance on the treatment of employer- provided cell phones as an excludible fringe benefit. The Notice provides that when an employer provides an employee with a cell phone primarily for non compensatory business reasons, the business and personal use of the cell phone is generally nontaxable to the employee. The IRS will not require record keeping of business use in order to receive this tax-free treatment.

Simultaneously with the Notice, the IRS announced in a memo to its examiners a similar administrative approach that applies with respect to arrangements common to small businesses that provide cash allowances and reimbursements for work-related use of personally-owned cell phones. Under this approach, employers that require employees, primarily for non compensatory business reasons, to use their personal cell phones for business purposes may treat reimbursements of the employees’ expenses for reasonable cell phone coverage as nontaxable. This treatment does not apply to reimbursements of unusual or excessive expenses or to reimbursements made as a substitute for a portion of the employee’s regular wages.

Under the guidance issued today, where employers provide cell phones to their employees or where employers reimburse employees for business use of their personal cell phones, tax-free treatment is available without burdensome recordkeeping requirements. The guidance does not apply to the provision of cell phones or reimbursement for cell-phone use that is not primarily business related, as such arrangements are generally taxable.

IRS Tax Treatment of Cell Phones given by Employers – Tax Help – IRS Tax Tips is a post from: Fresh Start Tax Blog