Stand Up to the IRS

by Daily, Frederick W.; Leonard, Robin

• ISBN13: 9780873372404
• ISBN10: 0873372409
• Format: Paperback
• Copyright: 1994-04-01
• Publisher: Nolo

Summary

This hands-on guide to surviving any face-off with the IRS has been totally revamped to reflect the latest tax rules, exemptions, and deductions. Includes information on how to file delinquent tax returns, appeal an audit decision, or find IRS forms online.

Table of Contents

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