JLDE Services —Solving Your IRS Problems
Welcome to the IRS section of our website, For more than 10 years, JLDE Services have been helping people solve the many tax problems they encounter with the IRS. Since the IRS is a federal agency, our company can deal with IRS Revenue Officers on your behalf no matter where you live in the United States.
We even have clients whose problems began with income earned overseas! We are happy to help people with very small to very large IRS problems. However, NOT ALL IRS PROBLEMS CAN BE SOLVED, although we are able to resolve more than 95% of the cases we handle. We cannot know how to resolve your IRS problem until we know all about your problem and your situation.
UNFILED TAX RETURNS
People who do not file their returns usually fail to do so due to some traumatic occurrence in their lives. For these people, a deal can usually be made within the collection division of the IRS. However, the IRS can and does treat failure to file as a criminal act in some cases. This usually results in imprisonment for the non-filer. If a taxpayer does not file his return, the IRS may file a return for him called an SFR or Substitute For Return. This always results in higher taxes than if filed by the taxpayer. However, the taxpayer may always file a return, no matter how late. Before any deals can be made with the IRS, at least the past six years returns must be filed.
RETURNS FILED BUT NOT PAID
Most people try to pay their taxes on time. However, I have many clients who have filed their return every year, but simply did not send in the payment with the return. This can happen for many reasons, but a very common one is when the taxpayer withdraws money from his 401K, IRA or other retirement account and the taxes are not withheld at the time of withdrawal. Many different penalties are assessed against unpaid taxes and interest is compounded daily by the IRS. Thus, it is wise to resolve this delinquency as soon as possible. For returns several years old it is not unusual for the interest and penalties to be more than the original tax!
PAYROLL TAX PROBLEMS
The IRS pursues the collection of unpaid payroll taxes very vigorously, whether the company is a sole proprietorship, corporation, partnership or LLC. The penalties assessed for these taxes can rapidly increase the total amount owed in a very short time. If the taxpayer is a corporation and goes out of business with the taxes unpaid, the IRS, under the Trust Fund Penalty doctrine, will pursue everyone it feels is responsible for making monetary decisions in the corporation. The Trust Fund Penalty consists of that portion of the total payroll taxes that are withheld from the employee paycheck and held in trust by the employer. This is a very complicated and dangerous area and anyone who has payroll tax problems should not talk to the IRS without proper professional representation. The IRS can literally put a company out of business due to unpaid payroll taxes. Levies should be avoided at all costs and can usually be avoided if prompt and prudent action is taken. A levy is the name for the actual collection action the IRS employs to forcibly take money from a taxpayer. However, the IRS cannot levy unless due process (notice and opportunity to be heard) has been followed. Here are some of the most common levies.
A bank account levy occurs when the IRS sends notice to your bank and the bank must send them all of the money in your account. This is a one time occurrence and the IRS must send another levy to take money again.
A levy on wages occurs when the IRS sends notice to your employer to withhold a certain amount from your paycheck each pay period. This is an ongoing levy and will occur each pay period until released by the IRS or the tax is paid in full. It usually results in the taxpayer not having enough to live on after the levy. It can also result in the taxpayer being fired because the employer does not want to have to deal with the extra collection work.
A levy on a company’s accounts receivable occurs when the IRS sends notice to the company’s customers to send the IRS the money that otherwise would be coming to the company. This can quickly put a small company out of business.
In any of these situations, the people or businesses to whom the IRS sends the levy notice must cooperate or they face serious trouble themselves. As you can imagine, these contacts do nothing to improve your relationship with your employer or customers.