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Installment Agreement

Washington Alert – Phishing and Malware Incidents up 400% at IRS; IRS improves its direct debit installment agreement (DDIA) procedures; Identity theft tops IRS’s annual “Dirty Dozen” list of tax scams

Washington Alert – Phishing and Malware Incidents up 400% at IRS; IRS improves its direct debit installment agreement (DDIA) procedures; Identity theft tops IRS’s annual “Dirty Dozen” list of tax scams

The current tax season already has seen a 400% surge in phishing and malware incidents, a situation which prompted IRS to renew an earlier consumer alert regarding email schemes. (IR 2016-28) This has become a nationwide problem, and variations of the schemes also are appearing in text messages. As described by the agency, the emails […]

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Tax Court holds IRS may count nontaxable, non-leviable income when making installment payment offer

Tax Court holds IRS may count nontaxable, non-leviable income when making installment payment offer

Matthews, TC Memo 2012-225 The Tax Court has held that the fact that the Code exempts veteran’s disability benefits from federal income tax and makes those benefits exempt from levy does not mean that IRS cannot consider a taxpayer’s receipt of those benefits when determining his “ability to pay” for purposes of establishing an installment […]

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IRS: No installment agreement on post-petition liabilities for taxpayer in bankruptcy

IRS: No installment agreement on post-petition liabilities for taxpayer in bankruptcy

In a memorandum, IRS’s Small Business/Self-Employed (SBSE) Division has advised its personnel that if a taxpayer is in bankruptcy, an installment agreement request on post-petition liabilities will no longer be accepted.  Click here for SBSE-05-0315-0033, “Processing Installment Agreement Requests for Post – Petition Liabilities when a Taxpayer is in Bankruptcy.”  Background. In the past, taxpayers in specific bankruptcy […]

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Installment agreement request on post-petition liabilities rejected if taxpayer is in bankruptcy

Installment agreement request on post-petition liabilities rejected if taxpayer is in bankruptcy

In a memorandum, SBSE-05-0315-0033, “Processing Installment Agreement Requests for Post – Petition Liabilities when a Taxpayer is in Bankruptcy.” IRS’s Small Business/Self-Employed Division (SBSE) has advised its personnel that if a taxpayer is in bankruptcy, an installment agreement request on post-petition liabilities will no longer be accepted. Background. In the past, taxpayers in specific bankruptcy […]

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Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

During the second half of fiscal year 2014, the Treasury Inspector General for Tax Administration (TIGTA) completed 75 audits and 1,636 investigations, according to a report the agency recently released. (Semiannual Report to Congress – April 1, 2014-Sept. 30, 2014) TIGTA’s combined audit and investigation efforts “recovered, protected and identified monetary benefits totaling $16.6 billion,” […]

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IRS Direct Pay Now Available on IRS.gov

IRS Direct Pay Now Available on IRS.gov

IRS announced that taxpayers can now pay their tax bills directly from their checking or savings accounts using IRS Direct Pay. It’s secure, free of charge and available on IRS.gov.  It has been around for many years. It takes just 5 easy steps to make a payment:

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Final regs increase installment agreement, offer-in-compromise fees

Final regs increase installment agreement, offer-in-compromise fees

IRS has issued final regs that increase the user fee for entering into an offer-in-compromise and some fees for entering into, restructuring, or reinstating an installment agreement.  The new fees will apply starting Jan. 1, 2014.  T.D. 9647, 12/02/2013, Reg. § 300.1, Reg. § 300.2, Reg. § 300.3 The final regs adopt, without change, proposed […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney