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IRS Collection Due Process

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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TIGTA reports “Oversight of Revenue Officer Case Actions can be Improved”

TIGTA reports “Oversight of Revenue Officer Case Actions can be Improved”

TIGTA reports “Oversight of Revenue Officer Case Actions can be Improved.”  Improved oversight of revenue officers at the Internal Revenue Service (IRS) is needed to ensure that case actions are completed timely, according to a report released publicly today by the Treasury Inspector General for Tax Administration (TIGTA). TIGTA’s review of a sample of cases […]

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9th Circuit Case of Wilson Allows Innocent Spouse Relief Based On New Evidence

9th Circuit Case of Wilson Allows Innocent Spouse Relief Based On New Evidence

In a victory for taxpayers, particularly here in California (which is within the jurisdiction of the 9th Circuit Court of Appeals), the 9th Circuit Court of Appeals affirmed the U.S. Tax Court in Wilson v. Commissioner, holding that the U.S. Tax Court has the authority to beyond the “administrative record” and go on a “fact […]

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Contact between IRS Appeals and Area Counsel not prohibited ex-parte communications

Contact between IRS Appeals and Area Counsel not prohibited ex-parte communications

In Hinerfeld v. Commissioner, (2012) 139 T.C. 10, the Tax Court has held that communications between IRS’s Appeals Division and Area Counsel regarding an amended offer in compromise (OIC) did not fall in the category of prohibited “ex parte” communications. The case concerned an OIC with regard to unpaid trust fund recovery penalties under Code […]

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IRS Recent Notice: Levy and it’s effect

IRS Recent Notice:  Levy and it’s effect

As reported by the IRS, a levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt. If you do not pay your taxes […]

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TIGTA Finds IRS Mails Lien Notices Timely to Taxpayers, But Problems Persist With Notifications of Taxpayer Representatives and Processing Undelivered Lien Notices

TIGTA Finds IRS Mails Lien Notices Timely to Taxpayers, But Problems Persist With Notifications of Taxpayer Representatives and Processing Undelivered Lien Notices

June 28, 2012 TIGTA – 2012-27 WASHINGTON – The Internal Revenue Service (IRS) mails lien notices to taxpayers in a timely manner as required by law. However, it does not always follow its own regulations for notifying taxpayer representatives and processing undelivered lien notices, according to a report released publicly today by the Treasury Inspector […]

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Collection Update: IRS “Fresh Start Initiatives – Significant Changes Have Been Made, but Further Improvements Are Needed

Collection Update: IRS “Fresh Start Initiatives – Significant Changes Have Been Made, but Further Improvements Are Needed

Editor’s Note:  I previously blogged on the Taxpayer Advocate’s Report to Congress and identified two areas of particular concern, one of which is the Report section on “Collection Update: IRS “Fresh Start” Initiatives – Significant Changes Have Been Made, but Further Improvements Are Needed.”  Below is the section from the Report.  One comment, very disturbing, […]

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Questions about the new health care law? Here are some answers

Questions about the new health care law? Here are some answers

Editor’s note:  there are a number of news resports about what the new health care law means.  One article I liked appears below, as reported by the Associated Press. Note the question and answer about how the so-called “tax” will be collected by the IRS, for those that are penalized for not having insurance. WASHINGTON […]

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Legislation Alert: A touch of agony – – U.S. Passport denied and revoked if you owe more than $50,000 to IRS

Legislation Alert:  A touch of agony – – U.S. Passport denied and revoked if you owe more than $50,000 to IRS

Editor’s Note:  In a proposed bill certain to spark controversy, proposed legislation would ban taxpayers from obtaining passports (or having them revoked) if the collective balance owed to the Internal Revenue Service is greater than $50,000.00.  In S. Bill 1813   introduced in November 2011 by Sen. Barbara Boxer, D-California, and was passed by the Senate […]

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IRS Tips and advice to Taxpayers don’t go far enough when responding to IRS letters and notices

IRS Tips and advice to Taxpayers don’t go far enough when responding to IRS letters and notices

Editor’s Note:  below is the IRS tip entitled “Eight Facts to Know if You Receive an IRS Letter or Notice.”  I would add a few more tips as well:  (1). make certain that whatever correspondence you send in response is sent via certified mail, return receipt requested from the U.S. Post Office as proof of […]

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IRS Eliminates Monthly Employment Tax Return Filing Option For Noncompliant Taxpayers

IRS Eliminates Monthly Employment Tax Return Filing Option For Noncompliant Taxpayers

The IRS has issued an internal memorandum, IRS SBSE Memorandum SBSE-05-1211-090, 2/24/2012 which says that, effective Jan. 1, 2012, it is no longer giving noncompliant taxpayers the option of filing their employment tax returns and making their tax deposits on a monthly basis. Employers must use Form 941, Employer’s Quarterly Federal Tax Return, beginning with […]

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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