We represent businesses and individuals that need help resolving their income and payroll back tax issues. As some of you may already know, if you do not pay trust fund taxes (taxes withheld from your employees’ pay) one or two quarters, IRS will send a Revenue Officer (RO) to visit you.
We also help with cases that have been transferred by Revenue Officers to the U.S. Department of Justice (USDOJ) to foreclose on federal tax liens. Once the case is transferred, USDOJ will file a lawsuit in District Court to begin the process of foreclosing on taxpayers’ assets.
Our assistance extends, but is not limited to, helping with bank and wage levies, injured or innocent spouse relief, audits, IRS summonses, federal tax liens (FTLs), payroll tax issues, asset seizures, imminent business closures, USDOJ civil issues initiated by IRS, unfiled income and employment tax returns and other issues. Mr. Cortez has fifteen years’ federal service and worked with the Criminal Division, Fraud Section of the USDOJ after working with the IRS. He has been licensed to practice before the IRS since March 1993.
Fees. The Analysis stage begins with a $1,600 payment, and there is no further obligation on your part unless you decide to hire us to represent you. If you choose us as your representatives, we will deduct the $1,600 analysis payment from the representation fee. The analysis work includes the following –
- Preparing and filing either an IRS Tax Information Authorization (Form 8821) or a Power of Attorney (Form 2848) depending on how the client wants to proceed.
- After IRS processes either Form, we download all relevant transcripts and generate a comprehensive report. Depending on the issues and number of tax periods, the comprehensive report ranges from 25 to more than 100 pages and includes the following --
- A compliance report showing which income and employment tax returns have been filed and which must be filed before IRS will grant a payment plan.
- Payroll tax liability reports for Forms 941 and 940 (if applicable), how much is owed for each quarter (941s) or year (940)
- Estimated Collection Statute Expiration Date (CSED) for each type of tax return (1040s, 1120s, 1065s, 940s, 941s, et cetera) and for all open tax periods. This will show how much time IRS has available to collect the tax liability before it is written off.
- Shows a combined list of all account transcripts in one place (payments, adjustments, other credits to your account, correspondence IRS has sent to you, action taken by IRS.
- Shows which tax periods can be discharged via bankruptcy
- Shows if you qualify for the First Time Penalty Abatement
- Includes a list of all tax relevant income and employment tax periods and their balances.
We use the transcripts as a guide to determine the status of your case, which Notices IRS has mailed to you, and to determine the best course of action to resolve the tax issue(s). After you sign a power of attorney, IRS will communicate directly with us.
Many taxpayers have never heard of Enrolled Agents. An Enrolled Agent (“EA”) is a federally authorized tax professional. Attorneys and CPAs are licensed by states. “Enrolled” means to be licensed by the Federal Government, and “Agent” means authorized to appear in place of a taxpayer before the IRS. We are authorized to represent taxpayers in all fifty states. Please note that while there is no charge for telephone consultations, there is a $500 fee for in-office consultations (available by appointment only, and 2 days’ notice is required).