Stand Up to the IRS

by Daily, Frederick

• ISBN13: 9780873375009
• ISBN10: 0873375009
• Edition: 5th
• Format: Paperback
• Copyright: 1999-08-01
• Publisher: NOLO PRESS

Summary

No three letters frighten the average American more than IRS. And it's not surprising, since 25 million people are behind on the taxes they owe, and nearly a million taxpayers are audited each year. Armed with Stand Up to the IRS, however, you need not fear. Drawing on his more than thirty years' experience, San Francisco tax attorney Fred Daily reveals secrets the IRS doesn't want you to know--he even includes confidential forms used by the IRS during collection interviews and audits, giving you all the information you need to confront America's most powerful government agency. Book jacket.

Table of Contents

Inside the IRS: What You Need to Know About IRS Operations
IRS Inefficiency	4	(2)
Communicating With the IRS	6	(2)
Rules of the Game---Tax Laws	8	(1)
Interpreting the Tax Code	9	(1)
Self-Assessment of Income Taxes	9	(1)
Winning the IRS Game	9
Filing Tax Returns: If You Haven't Filed and Other Concerns
How Long Must You Worry About Not Filing a Tax Return?	2	(1)
Consequences of Not Filing	3	(2)
It's Better to File Before the IRS Contacts You	5	(2)
What Will Happen When You File Late	7	(2)
Requesting an Extension to File a Tax Return	9	(1)
Filing a Return When You Can't Pay What You Owe	10	(1)
Filing a Tax Return When You Live Out of the U.S.	10	(1)
Reducing the Chance of an Audit When Filing	11	(1)
Amending Tax Returns	11	(1)
A Word About ``Aggressive'' Tax Filing	12	(1)
Filing in a Nutshell---Kernels of Wisdom	13
Winning Your Audit
How Long Do I Have to Worry About an Audit?	3	(2)
Do I Have to Learn Tax Law to Win My Audit?	5	(1)
Audit Selection---Why Me, O Lord?	5	(6)
When the IRS Increases Your Tax Bill Without an Audit	11	(8)
Types of IRS Audits	19	(9)
How an Auditor Approaches an Examination	28	(1)
Preparing for an Audit	29	(2)
Who Should Attend the Audit?	31	(1)
How to Act at an Audit	32	(8)
Finishing the Audit	40	(9)
Serious Audit Problems	49	(1)
Audits in a Nutshell---Kernels of Wisdom	50
Appealing Your Audit Within the IRS
Pros and Cons of Appealing an Audit	2	(1)
How to Appeal an Audit	3	(2)
How the Appeals Office Works	5	(1)
Preparing for an Appeals Hearing	6	(2)
Meeting the Appeals Officer	8	(1)
Presenting a Case to an Appeals Officer	8	(1)
Negotiating a Settlement	9	(4)
Should You Hire a Tax Professional for Your Appeal?	13	(1)
If You Don't Settle on Appeal	13	(1)
Appeals in a Nutshell---Kernels of Wisdom	14
Going to Tax Court: No Lawyer Necessary
Tax Court Facts	2	(1)
Small Tax Cases---People's Court	3	(10)
Regular Tax Court Cases---Over $50,000	13	(1)
Other Federal Courts---Paying First Is Required	14	(1)
Bankruptcy Court	15	(1)
Appealing to Higher Courts	15	(1)
Tax Court in a Nutshell---Kernels of Wisdom	15
When You Owe the IRS: Keeping the Tax Collector at Bay
When You Can't Pay With Your Tax Return	5	(1)
Getting Time to Pay After the Tax Bill Comes	5	(1)
IRS Service Center Tax Billing Process	6	(1)
IRS Automated Collection System	7	(3)
Revenue Officers---Front Line Collectors of the IRS	10	(14)
Offers In Compromise---Settling Tax Bills for Pennies on the Dollar	24	(9)
Using the Bankruptcy Code to Stop the IRS	33	(8)
Protecting Your Assets From the IRS	41	(2)
Suspending Collection of Your Tax Bill	43	(1)
Collections in a Nutshell---Kernels of Wisdom	43
IRS Enforced Collection: Liens and Levies
Liens and Levies---What Do These Terms Mean?	3	(3)
Avoiding or Eliminating a Tax Lien	6	(1)
When the IRS Files a Tax Lien in Error	6	(1)
Tax Levies	7	(1)
Assets the IRS Can't or Won't Seize	7	(3)
Avoiding a Levy---Seizure of Property Other Than Wages	10	(3)
Getting a Tax Levy Released	13	(1)
IRS Sales of Levied Assets	14
Problems Resolution Program: A Friend at the IRS
Who Qualifies for Help from a PRO?	2	(2)
Contacting a Problems Resolution Officer	4	(1)
Emergency Help: Taxpayer Assistance Orders	5
Family, Friends, Heirs and the IRS
It's a Family Affair	2	(4)
Owning Property Jointly	6	(1)
Death and Taxes	7
Fraud and Tax Crimes: Do You Really Have to Worry?
How People Cheat on Their Taxes	2	(1)
If You Are Caught Cheating	2	(3)
IRS Criminal Investigations	5	(4)
If You Are Prosecuted	9
Small Businesses: When IRS Trouble Comes
Self-Employed---You're a Prime Audit Target	2	(1)
Employees or Independent Contractors	2	(3)
Payroll Taxes---IRS Dynamite	5	(1)
The Dreaded Trust Fund Recovery Penalty	6	(5)
Cash Transactions Over $10,000	11
Penalties and Interest
Penalties Added to Tax Bills	2	(1)
Interest on Tax Bills	3	(1)
Understanding Penalty and Interest Notices	3	(1)
Reducing or Eliminating Penalties and Interest	4	(3)
Designating Voluntary Tax Payments	7
Help Beyond the Book: Tax Professionals and Tax Information
Finding and Using a Tax Pro	2	(3)
Tax Pros and Audits	5	(1)
Hiring a Tax Return Preparer	6	(1)
Researching Tax Questions	6
When You Owe State Income Taxes
The IRS and State Taxing Authorities	2	(1)
Does Your State Have a Taxpayers' Bill of Rights?	2	(1)
State Time Limits to Assess and Collect Income Taxes	2	(1)
State Tax Collection Departments	3	(1)
Settling Your Bill	3	(3)
When All Else Fails, Try Your Political Connections	6
The Taxpayers' Bill of Rights
Taxpayers' Bill of Rights I	2	(1)
Taxpayers' Bill of Rights II	3	(1)
The 25 Most Frequently Asked Questions
Glossary
Appendix
Index