The Administrative Summons

A person represented by counsel may be required to attend an interview if summoned to do so. An Administrative Summons is issued under authority of IRC section 7602. Thus, even a taxpayer who is represented by a Power of Attorney, may nevertheless, be summoned to appear to give testimony regarding t...
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First Time Penalty Abatement (FTA)

The IRS will liberally abate first time penalties;  this includes both failure to pay, IRC 6651(a)(2) & IRC 6651(a)(3).  and failure to file penalties, (IRC 6651(a)(1) , IRC 6698 & IRC 6699 on both income and payroll tax debts and returns.  Failure to Deposit Penalties under I...
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Protecting Independent Contractors

The IRS and state taxing agencies want everyone on W-2s to allow Big Brother can better control it citizenry.  Independent contractors (ICs) have a measurable benefit to business owners include workforce flexibility, limits of liability, reduced federal and state taxes, and non-applicability of...
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