What Is The Effective Tax Administration Offer ?

It is mainly based on a Economic Hardship

  1. When a taxpayer’s liability can be collected in full but collection would create an economic hardship, an ETA offer based on economic hardship can be considered.
  2. The definition of economic hardship as it applies to ETA offers is derived from 26 CFR § 301.6343-1(b)(4). Economic hardship occurs when a taxpayer is unable to pay reasonable basic living expenses. The determination of a reasonable amount for basic living expenses will be made by the Commissioner and will vary according to the unique circumstances of the individual taxpayer. Unique circumstances, however, do not include the maintenance of an affluent or luxurious standard of living.

    Note:

    Because economic hardship is defined as the inability to meet reasonable basic living expenses, it applies only to individuals (including sole proprietorship entities). Compromise on economic hardship grounds is not available to corporations, partnerships, estates, or other non-individual entities.

  3. The taxpayer’s financial information and special circumstances must be examined to determine if they qualify for an ETA offer based on economic hardship. Financial analysis includes reviewing basic living expenses as well as other considerations.
  4. The taxpayer’s income and basic living expenses must be considered to determine if the claim for economic hardship should be accepted. Basic living expenses are those expenses that provide for health, welfare, and production of income of the taxpayer and the taxpayer’s family. National and local standard expense amounts are designed to provide accuracy and consistency in determining taxpayer’s basic living expenses for domestic taxpayers. These standards are guidelines and if it is determined that a standard amount is inadequate to provide for a specific taxpayer’s basic living expenses, allow a deviation. Request the taxpayer provide reasonable substantiation to support the deviation and document the case file.
  5. In addition to the basic living expenses, other factors to consider that impact upon the taxpayer’s financial condition include:
    • The taxpayer’s age and employment status,
    • Number, age, and health of the taxpayer’s dependents,
    • Cost of living in the area the taxpayer resides, and
    • Any extraordinary circumstances such as special education expenses, a medical catastrophe, or natural disaster.

    Note:

    This list is not all-inclusive. Other factors may be considered in making an economic hardship determination.

  6. Factors that support an economic hardship determination may include:
    • The taxpayer is incapable of earning a living because of a long term illness, medical condition or disability, and it is reasonably foreseeable that the financial resources will be exhausted providing for care and support during the course of the condition.
    • The taxpayer may have a set monthly income and no other means of support and the income is exhausted each month in providing for the care of dependents.
    • The taxpayer has assets, but is unable to borrow against the equity in those assets, and liquidation to pay the outstanding tax liabilities would render the taxpayer unable to meet basic living expenses.

    Note:

    These factors are representative of situations the Service regularly encounters when working with taxpayers to resolve delinquent accounts. They are not intended to provide an exhaustive list of the types of cases that can be compromised based on economic hardship.

  7. The following examples illustrate the types of cases that may be compromised under the economic hardship standard.

    Example:

    The taxpayer has assets sufficient to satisfy the tax liability and provides full time care and assistance to a dependent child, who has a serious long-term illness. It is expected that the taxpayer will need to use the equity in assets to provide for adequate basic living expenses and medical care for the child. The taxpayer’s overall compliance history does not weigh against compromise.

    Example:

    The taxpayer is retired and the only income is from a pension which does not meet his necessary living expenses. The only asset is a retirement account and the funds in the account are sufficient to satisfy the liability. Liquidation of the retirement account would leave the taxpayer without adequate means to provide for basic living expenses. The taxpayer’s overall compliance history does not weigh against compromise.

    Example:

    The taxpayer is disabled and lives on a fixed income that will not, after allowance of adequate basic living expenses, permit full payment of the liability under an installment agreement. The taxpayer also owns a modest house that has been specially equipped to accommodate for a disability. The equity in the house is sufficient to permit payment of the liability owed. However, because of the disability and limited earning potential, the taxpayer is unable to obtain a mortgage or otherwise borrow against this equity. In addition, because the taxpayer’s home has been specially equipped to accommodate the disability, forced sale of the taxpayer’s residence would create severe adverse consequences for the taxpayer, making such a sale unlikely. The taxpayer’s overall compliance history does not weigh against compromise.

  8. The economic hardship standard authorizes compromise regardless of the cause of the liability, provided compromise does not undermine compliance by other taxpayers.

    Example:

    The taxpayer submitted an ETA offer based on economic hardship. The financial statement appears to support the offer. When a research of the county property records is conducted, it is noted that the home was transferred to a child for $100 plus love and affection. The transfer of the home was made after the tax was assessed. The taxpayer does not provide any information or documentation to demonstrate the transfer of property was an arms length transaction, so it appears the transfer was to avoid the payment of the tax liability; therefore, the offer should not be accepted.

  9. In economic hardship cases, an acceptable offer amount is determined by analyzing the financial information, supporting documentation, and the hardship that would be created if certain assets, or a portion of certain assets, were used to pay the liability.

    Example:

    The taxpayer was diagnosed with an illness that eventually will hinder any ability to work. Although currently employed, the taxpayer will soon be forced to quit their job and will use personal funds for basic living expenses. The taxpayer owes $ 100,000 and has an RCP of $150,000. An offer was submitted for $ 35,000. Through the investigation, it is determined that collecting more than $ 50,000 would cause an economic hardship for the taxpayer. A determination on economic hardship was made due to the fact the taxpayer’s reasonable living expenses, including ongoing medical costs will exceed their income once the taxpayer is unemployed. The taxpayer is advised to raise the offer to $ 50,000 since it is the amount the Service can collect without creating an economic hardship.

  10. The existence of economic hardship criteria does not dictate that an OIC must be accepted. An acceptable offer amount must still be determined based on a full financial analysis and negotiation with the taxpayer. When hardship criteria are identified but the taxpayer does not offer an acceptable amount, the OIC should not be recommended for acceptance.

 Christian Tax Experts For IRS Payroll Tax Problems/ Trust Fund Penalty

 Christian tax experts in tax problems with the IRS & State.<><

 

We have over 100 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the IRS.

Immediate free tax consultations from true Christian tax professionals on all IRS Problems.

 

How do you discern solid Christian godly counsel?

Psalm 37: 30

The godly offer good counsel, they know what is right from wrong.

Proverbs 18: 2

Fools have no interest in understanding; they only want to offer their own opinions.

 

We are also referred by Crown Financial Ministries, a national Christian ministry. <><

 

 

Being a former IRS agent and teaching instructor you should understand that the Internal Revenue Service is tougher on payroll taxes than any other taxes.

The reason for this is very simple, this tax is money held in trust in not an actual tax.

It is one of few taxes that the Internal Revenue Service not only go after the company it can in addition can go after the responsible persons or individuals.

 

After the IRS creates individual tax assessment for those responsible it often time results in the filing of federal tax liens, bank and wage levy garnishments.

This is a tax that you should not fool around with because it is number one on the IRS to hit list. The Internal Revenue Service will individually engage those responsible under section 6672 of the Internal Revenue Code

Let Former IRS agents and managers get you immediate tax relief via a payroll tax settlement.

We should be able to make sure we can reach a reasonable settlement on your payroll tax liability and you can continue to operate your business without fear and worry from the Internal Revenue Service.

With over 100 years of direct working experience at the Internal Revenue Service we know every possible tax solution that can get you immediate and permanent tax relief for a payroll tax settlement.

“IRS does not want to seize your business for back taxes due on payroll taxes, however 941 payroll taxes are a big concern for the IRS.”

 

The Process of receiving a Payroll Tax Settlement

The Internal Revenue Service will want to fully review your company or corporation before you can obtain in IRS payroll tax settlement. You will need to provide IRS with the current financial statement along with proof that all payroll tax deposits and 941 tax forms have been filed.

Many times IRS will want a personal or individual financial statement for more responsible persons. For most company’s of the IRS payroll tax settlement may come in three forms.

IRS will review your current financial statement Internal Revenue Service may determine that you are a hardship candidate, monthly payment agreement candidate or an offer in compromise candidate and IRS payroll settlement.

 

Factors To Consider

IRS has the right to sell your complete inventory at public auction;
IRS can seize all your accounts receivables;
IRS can hold you personally responsible for this tax;
IRS has the right to lock the doors of your business.

Steps to take to work out an affordable payment plan with the Internal Revenue Service:

Immediately stay current on all payroll tax deposits to show the IRS good faith;
Be prepared to give the IRS a current financial statement;
Make sure your personal tax liabilities are filed and paid;
Have all documentation on the financial statement prepared for the IRS.

If you do not pay your Payroll Taxes IRS can collect them from you individually
To encourage prompt payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes, Congress passed a law that provides for the TFRP.( trust fund recovery penalty )

These payroll taxes are called trust fund taxes because you actually hold the employee’s money in trust until you make a federal tax deposit in that amount.

The TFRP may apply to you if these unpaid trust fund taxes cannot be immediately collected from the business.

The business does not have to have stopped operating in order for the TFRP to be assessed

 

Who can be Responsible for the TFRP

 

The TFRP may be assessed against any person who:

Is responsible for collecting or paying withheld income and employment taxes, or for paying collected excise taxes, and

Willfully fails to collect or pay them.

A responsible person is a person or group of people who has the duty to perform and the power to direct the collecting, accounting, and paying of trust fund taxes.

This person may be:

An officer or an employee of a corporation,

A member or employee of a partnership,

A corporate director or shareholder,

A member of a board of trustees of a nonprofit organization,

Another person with authority and control over funds to direct their disbursement,

Another corporation or third-party payer,

Payroll Service Providers (PSP) ore responsible parties within a PSP

Professional Employer Organizations (PEO) or responsible parties within a PEO, or

Responsible parties within the common law employer (client of PSP/PEO).

For wilfulness to exist, the responsible person:

Must have been, or should have been, aware of the outstanding taxes and either intentionally disregarded the law or was plainly indifferent to its requirements (no evil intent or bad motive is required).

Using available funds to pay other creditors when the business is unable to pay the employment taxes is an indication of willfulness. You will be asked to complete an interview in order to determine the full scope of your duties and responsibilities.

Responsibility is based on whether an individual exercised independent judgment with respect to the financial affairs of the business.

An employee is not a responsible person if the employee’s function was solely to pay the bills as directed by a superior, rather than to determine which creditors would or would not be paid.

 

Figuring the Trust Fund Amount

The amount of the penalty is equal to the unpaid balance of the trust fund tax. The penalty is computed based on:

The unpaid income taxes withheld, plus

The employee’s portion of the withheld FICA taxes. For collected taxes, the penalty is based on the unpaid amount of collected excise taxes.

Assessing the TFRP. If the IRS determines that you are a responsible person, we will provide you a letter stating that we plan to assess the TFRP against you. You have 60 days (75 days if this letter is addressed to you outside the United States) from the date of this letter to appeal our proposal.

The letter will explain your appeal rights. Refer to Publication 5, Your Appeal Rights and How to Prepare a Protest if You Don’t Agree (PDF), for a clear outline of the appeals process. If you do not respond to our letter, we will assess the penalty against you and send you a Notice and Demand for Payment.

Once we assert the penalty, the IRS can take collection action against your personal assets. For instance, IRS can file a federal tax lien or take levy or seizure action.

 

 

Contact Former IRS Agents + Revenue Officers, Appeals Agents, Revenue Agent, IRS Auditors

We are a Team of Former IRS agents who have worked in a variety of positions at the Internal Revenue Service. Since 1982.

We are a tax firm specializing in all IRS Problems.
We specialize in all areas of  Internal Revenue Service help except for criminal cases. We are former revenue officers, revenue agents, appellate agents, teaching instructors, supervisors, and managers.
 If you have any situation and would like to speak to a former IRS agents call us today. We have worked thousands upon thousands of cases.
You can contact us 877-367-7870 or mike@irs-matters.com
Mr. Sullivan is the main principle of the firm and will put you in touch with a person of his team.

Michael D. Sullivan
Former IRS Agent

Michael D. Sullivan

Michael D. Sullivan is the founder of Michael D. Sullivan, Former IRS Agent. He had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist. He also collaborated with the U.S. Attorney’s office on undercover operations. Michael received several awards for his work and dedication as an IRS Agent.

During his tenure with the IRS, he was a Certified Tax Instructor who taught out of the Atlanta Regional IRS Training Offices. He also taught out of the local and district offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.

Michael has been in private practice for the last 35 years in the field of Taxpayer  Consultation for IRS Audit and Collection tax resolution issues. He often consults with corporations and individuals, which involves a wide range of tax issues.

Michael has worked many large complex cases for high net worth individuals and large corporations. Mr. Sullivan is a committed professional with dedicated involvement in the tax profession community as a frequent speaker on the South Florida circuit and also served as an officer and on the Board of the Greater South Florida Tax Council. Michael has been the program host and moderator for several Internal Revenue Service forums both in the public and professional sectors.

Mr. Sullivan also teaches courses for Attorneys, Lawyers, and CPA’s for continuing education.

For Attorneys and Lawyers, Course number 1708462N to the members who have completed “IRS Tax Resolution”.  Florida Bar members can report their CLE credits online at www.floridabar.org.

CPA CE Provider application 1769 and your CPA CE Course application were both approved on 11/28/2017. Your provider number is PVD990 and your course number is CRS22227.

Mr. Sullivan has been a featured speaker in the credit card industry, student loan and the debt settlement vertical as well. He also was one of the featured speakers at the Latino Tax Fest which also featured Nina Olsen, Nation Taxpayer Advocate.

Mr. Sullivan has also appeared on FOX BUSINESS NEWS

http://video.foxbusiness.com/v/4147654259001/tips-for-getting-through-to-the-irs/?#sp=show-clips

Mr. Sullivan has also appeared on NBC.

https://amp.click2houston.com/news/investigates/state-senator-will-support-house-investigation-of-rep-jim-murphy

Mr. Sullivan has appeared on ABC Washington, The Briefing Room, comments about The Releasing and Audit of Donald Trumps Tax Returns.

https://www.youtube.com/watch?v=WrxAgkfIgkg&feature=youtu.beMr. Sullivan has also appeared on NBC News, Houston.

Professional Associations  & Registrations

Dun  & Bradstreet  D-U-N-S # 05-928-3511 – Five Star Rating

SAM (System Awards Management) is active #  059283511/8DFH1

Department of Business and Professional Regulation Provider # 0007530

Lic Type: 0104

I/O: 11565185

Appl # 25498

File # 25238

DBPR License Type:  CPA Course Provider

DBPR Rank:  Provider

License Number:  PVD990

Bureau of Education and testing:

Teaching course number for credit hours: 0022709

Course Title:  IRS TAX Representation

Course Hours:  2 credit hours

The Florida Bar Certificate of Accreditation for Continuing Legal Education: 

Michael D Sullivan Reference Number:  1708462N

Title:  IRS Tax Controversy & Resolution

Level Intermediate

General CLE Credits:  1.0

Tax Law Certification Credits 1.0

Registered with the Following:

The Florida Department of State

The Florida Market Place

The Internal Revenue Service as a Former Agent and Teaching Instructor

North American Industry Classification System (NAICS – SAM approved)

The Federal Acquisition Regulations (FAR -SAM approved)

The Commercial and Government Entity (CAGE- Sam approved)

US Department of Homeland Security (FEMA – SAM approved)

The Department of Defense (DOD- SAM approved)

 

*Mr. Sullivan has been in private practice since 1983 in South Florida which gave roots to Michael D. Sullivan, Former IRS Agent. The firm began as Sullivan & Powell PA and through the years transitioned to its now current form.

 

IRS Trust Fund Penalty Defense, Former IRS Agent Help + Michael D. Sullivan

How to Defend the IRS Trust Fund Penalty, Former IRS Agents   954-328-3501    mike@irs-matters.com

 

As a former IRS agent and teaching instructor with the Internal Revenue Service I have worked well over 750 trust fund cases.

 

I have been on both sides of the fences, for the Internal Revenue Service as a former IRS revenue officer, I set up the deficiencies for the trust fund and being on the other side of the fence I put together solid tight packages for IRS trust fund defense penalty help.

The IRS trust fund penalty defense is an art and it’s a very important that you understand the ramifications of the IRS trust fund penalty.

If the IRS sets up this tax deficiency against you, IRS has its full legal resource to enforce and collect back taxes as though you owe individual taxes and therefore it must be taken seriously.

You can expect letters from the Internal Revenue Service that will threaten  IRS tax levies,wage garnishment, and federal tax liens.

So, it’s best to stop this proceeding by understanding how to defend yourself against the IRS trust fund penalty.

 

The bottom line here is to FIND SOMEONE TO BLAME!

 

In putting your case together you need to have documentation supporting your claim.

 

It’s critical to support your claim with Internal Revenue Service with written affidavits from third parties explaining why you are not responsible for this tax.

The revenue officer will gather as much possible information from as many sources as they can to make a determination.

The use of the IRS form 4180 by the RO is very critical to investigation. You must know the form and the questions the IRS will ask, so be prepared.

The RO determines many things including the business financial policy. As a Former IRS agent I took massive amounts of these 4180 interviews.

The RO will ask a series of questions on the form that will start to point to the responsible persons. Page 2 is critical.Keep in mind, along with the answers and facts and the documentation is king.

IRS will look closely at those who filed and review tax returns, who signed the checks, sign contracts, who signed for loans, who made day-to-day decisions, who paid the bills, who decides what bills not to pay, and who ran the show.

The RO can contact former employees, bank officers, anybody they can find to interview, the secretary is a great source of information.

 

The principal factor that the IRS considers when examining which individuals may or may not be liable for the TFRP is, who signs company checks.

 

Now, may times others have signed checks but IRS is looking for ultimate control. Who had the power, who had control.

As we say in IRS, follow the money and you will find the responsible.

In defending responsible persons, it is critical to demonstrate that a person lacked the financial control exhibited by the foregoing factors through such things as company business records, involving the business, contracts, and affidavits from third parties, and providing statements to the IRS.What you are proving is that someone was controlling and directing you.

You must build your own case that you were being controlled of directed by others.

 

The IRS Revenue Officer.

The TFRP investigation is conducted by a revenue officer from the IRS’s collection unit. The revenue officer typically requests bank signature cards, cancelled checks, corporate resolutions and other business records to identify potential responsible persons.

If the company does not provide these documents voluntarily, administrative summons, a form 2039 will be used to demand the records from the business, banks or from third parties.

The RO usually will follow up with a call or simply send out forms to the company indicating who is responsible, the agent will try to set up as many persons and they can and throw an broad net around everyone.

Lastly, get as many people as you possibly can to support you. everybody will blame everybody else so get ready for a battle and get ready to fight.

If you have been assessed this penalty, by all means, appeal.

 

Owe IRS Back Taxes + Christian Tax Debt Resolution Firm & Services

Owe IRS Taxes  + We are a Affordable Christian, faith based tax settlement debt services firm that specializes in IRS Problems.

 

We are tax affordable experts in tax problems with the IRS & State. We can offer you options to help pay back taxes and debt owed to the IRS

We have over €200 professional tax experience and over 100 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the IRS.

We are true experts when it comes to Christian tax debt resolution relief.

We are SMALL BUSINESS Experts in Tax Resolution EXPERTS For IRS DEBT Problems. We are a group of Christian Tax Professionals, Since 1982

Immediate free tax consultations. Hear the truth about help with owing back taxes to the IRS. <><

 

How do you discern solid Christian godly counsel?

Psalm 37: 30

The godly offer good counsel, they know what is right from wrong.

Proverbs 18: 2

Fools have no interest in understanding; they only want to offer their own opinions.

 

We are also referred by Crown Financial Ministries, a national Christian ministry.

 

We are staffed with Christian tax attorneys, tax lawyers, CPA’s, tax accountants Former IRS agents and a plethora of other Christian tax professionals who can deal with IRS/State tax debt.

Let all our experience and Christian advice be your best friend.

Fact : Last year alone over 14 million people did not file or pay their taxes timely.

Businesses are looked at a lot more closely than individuals. Generally IRS knows that businesses are more complicated and they usually have more experience in season agents look at and review the cases.

It’s really important for businesses that are running into IRS problems is that they stay current, that is, to make payments in the current year so they don’t continue to run up tax debt.

I cannot tell you the importance of this. If you are a business and you’re not current making your payroll estimate or withholding payments, to do everything in your power to do so because it will make a world of difference negotiating with the Internal Revenue Service.

We are former IRS agents, managers and teaching instructors and know all the methodologies, settlement theories and negotiation strategies to resolve any tax debt that may be facing you.

We have worked thousands of cases and we have been former IRS agents, managers, supervisors and teaching instructors.

We can exact remedy to end your IRS tax problem file your back tax returns and settle your back tax problems whether it be individual or back business tax problems.

 

The process to help pay/settle  back taxes owed to the IRS.

Many of the taxpayers who call us need to file back tax returns and their variety of reasons why taxpayers have not who have not filed. The reason makes no difference. The bottom line is, sooner or later you have to file back tax returns.

We have a very easy and simple process to file all your back tax returns and settle your debt all at the same time.

 

Important,  Filing all your Back Taxes with IRS, all tax returns must be filed.

With or without records we can complete all your tax returns due to our enormous amount of experience we have in filing back tax returns.

We can simply pull IRS transcripts and prepare all back tax returns or we can prepare back tax returns to the process of IRS reconstructions. As former IRS agents and auditors we know exactly how to file your back tax returns with no records.

 

Tax Debt Options for Settling Back IRS/State Tax Debt owed to IRS.

There are three basic ways that taxpayers settle their current tax situation for back taxes with the Internal Revenue Service.

There are different ways to settle IRS tax debt and there are generally three programs that the taxpayer can qualify for to pay back taxes owed to IRS.

The first is a hardship or currently non-collectible program.

There is good news and bad news about this program. After IRS takes a current documented financial statement, IRS may determine you are not collectible at the current time. IRS will suspend your case for a period of 1 to 3 years and put a freeze on it.

The good news is IRS’s off your back for a couple of years and the bad news is penalties and interest still run on it.

Taxpayer should also be aware that the case will come out every couple of years to be reviewed. Its only a part time fix.

The second program is the installment agreement or monthly payment.

 

After IRS takes a current financial statement they will determine how much money they expect from you on a monthly basis. IRS has certain national standards test that they use to determine if the taxpayer will be placed into a payment agreement. You can find the national standards on our site.

 

The third way to sell your debt is to qualify for an offer in compromise, this is where you can settle your debt for pennies on the dollar. it’s important for taxpayers to understand that not all are eligible for the offer in compromise program.

There is a pre-qualifier tool. I suggest everyone who wants to go the route was the direction of the offer make sure they are truly qualified before wasting time and money.

As a former IRS agent I taught the offer in compromise program at the IRS. I can tell you within seconds of your settlement candidate.

After review of your current financial statement we will let you know which of the program to qualify for and start to remove IRS out of your life and help pay back taxes.

 

Call us today for free initial tax consultation and we will walk you through the process and tell you how many years you have to file and let you know the different tax strategies based on your current financial conditions. <><

 

You will never have to speak to the Internal Revenue Service, ever. We handle all the communication. Feel free to call us by voice or Skype us directly. <>< We are a full-service firm with all work being done in-house.

When you call our office you will speak to a true tax professional and not a salesperson.

We are true experts for help with IRS taxes.

We know the system inside and out and have saved thousands of dollars for clients over the years.

 

Michael D.Sullivan, Former IRS Agent no longer with Fresh Start Tax LLC + Now Private Practice

 *Please note, Michael D. Sullivan, Former IRS Agent and founder of Michael D. Sullivan, Former IRS Agent LLC is pleased to announce he has gone in to private practice.

Mr. Sullivan can be reached at 954-328-3501  or mike@irs-matters.com

Mr. Sullivan has been in private practice since 1982.

Former IRS Agent, Former ABC & Fox Business News contributor.

Michael D. Sullivan

Michael D. Sullivan is the founder of Michael D. Sullivan LLC and a  Former IRS Agent.

He had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist. He also collaborated with the U.S. Attorney’s office on undercover operations. Michael received several awards for his work and dedication as an IRS Agent.

During his tenure with the IRS, he was a Certified Tax Instructor who taught out of the Atlanta Regional IRS Training Offices. He also taught out of the local and district offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.

Michael has been in private practice since 1982 in the field of Taxpayer  Consultation for IRS Audit and Collection tax resolution issues. He often consults with corporations and individuals, which involves a wide range of tax issues.

Michael has worked many large complex cases for high net worth individuals and large corporations. Mr. Sullivan is a committed professional with dedicated involvement in the tax profession community as a frequent speaker on the South Florida circuit and also served as an officer and on the Board of the Greater South Florida Tax Council. Michael has been the program host and moderator for several Internal Revenue Service forums both in the public and professional sectors.

Mr. Sullivan also teaches courses for Attorneys, Lawyers, and CPA’s for continuing education.

For Attorneys and Lawyers, Course number 1708462N to the members who have completed “IRS Tax Resolution”.  Florida Bar members can report their CLE credits online at www.floridabar.org.

CPA CE Provider application 1769 and your CPA CE Course application were both approved on 11/28/2017. Your provider number is PVD990 and your course number is CRS22227.

Mr. Sullivan has been a featured speaker in the credit card industry, student loan and the debt settlement vertical as well. He also was one of the featured speakers at the Latino Tax Fest which also featured Nina Olsen, Nation Taxpayer Advocate.

Mr. Sullivan has also appeared on FOX BUSINESS NEWS

http://video.foxbusiness.com/v/4147654259001/tips-for-getting-through-to-the-irs/?#sp=show-clips

Mr. Sullivan has also appeared on NBC.

https://amp.click2houston.com/news/investigates/state-senator-will-support-house-investigation-of-rep-jim-murphy

Mr. Sullivan has appeared on ABC Washington, The Briefing Room, comments about The Releasing and Audit of Donald Trumps Tax Returns.

https://www.youtube.com/watch?v=WrxAgkfIgkg&feature=youtu.beMr. Sullivan has also appeared on NBC News, Houston.

 

Professional Associations  & Registrations

Dun  & Bradstreet  D-U-N-S # 05-928-3511 – Five Star Rating

SAM (System Awards Management) is active #  059283511/8DFH1

Department of Business and Professional Regulation Provider # 0007530

Lic Type: 0104

I/O: 11565185

Appl # 25498

File # 25238

DBPR License Type:  CPA Course Provider

DBPR Rank:  Provider

License Number:  PVD990

 

Bureau of Education and testing:

Teaching course number for credit hours: 0022709

Course Title:  IRS TAX Representation

Course Hours:  2 credit hours

 

The Florida Bar Certificate of Accreditation for Continuing Legal Education: 

Michael D Sullivan Reference Number:  1708462N

Title:  IRS Tax Controversy & Resolution

Level Intermediate

General CLE Credits:  1.0

Tax Law Certification Credits 1.0

 

Registered with the Following:

The Florida Department of State

North American Industry Classification System (NAICS – SAM approved)

The Federal Acquisition Regulations (FAR -SAM approved)

The Commercial and Government Entity (CAGE- Sam approved)

US Department of Homeland Security (FEMA – SAM approved)

The Department of Defense (DOD- SAM approved)

*Mr. Sullivan has been in private practice since 1983 in South Florida which gave roots to Michael D. Sullivan, Former IRS Agent. The firm began as Sullivan & Powell PA and through the years transitioned to its now current form.

Former IRS Agent, IRS Tax Help + Michael D. Sullivan

Michael D. Sullivan
Former IRS Agent, Former ABC & Fox Business News contributor.

Michael D. Sullivan

Michael D. Sullivan is the founder of Michael D. Sullivan LLC and a  Former IRS Agent.

He had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist. He also collaborated with the U.S. Attorney’s office on undercover operations. Michael received several awards for his work and dedication as an IRS Agent.

During his tenure with the IRS, he was a Certified Tax Instructor who taught out of the Atlanta Regional IRS Training Offices. He also taught out of the local and district offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.

Michael has been in private practice since 1982 in the field of Taxpayer  Consultation for IRS Audit and Collection tax resolution issues. He often consults with corporations and individuals, which involves a wide range of tax issues.

Michael has worked many large complex cases for high net worth individuals and large corporations. Mr. Sullivan is a committed professional with dedicated involvement in the tax profession community as a frequent speaker on the South Florida circuit and also served as an officer and on the Board of the Greater South Florida Tax Council. Michael has been the program host and moderator for several Internal Revenue Service forums both in the public and professional sectors.

Mr. Sullivan also teaches courses for Attorneys, Lawyers, and CPA’s for continuing education.

For Attorneys and Lawyers, Course number 1708462N to the members who have completed “IRS Tax Resolution”.  Florida Bar members can report their CLE credits online at www.floridabar.org.

CPA CE Provider application 1769 and your CPA CE Course application were both approved on 11/28/2017. Your provider number is PVD990 and your course number is CRS22227.

Mr. Sullivan has been a featured speaker in the credit card industry, student loan and the debt settlement vertical as well. He also was one of the featured speakers at the Latino Tax Fest which also featured Nina Olsen, Nation Taxpayer Advocate.

Mr. Sullivan has also appeared on FOX BUSINESS NEWS

http://video.foxbusiness.com/v/4147654259001/tips-for-getting-through-to-the-irs/?#sp=show-clips

Mr. Sullivan has also appeared on NBC.

https://amp.click2houston.com/news/investigates/state-senator-will-support-house-investigation-of-rep-jim-murphy

Mr. Sullivan has appeared on ABC Washington, The Briefing Room, comments about The Releasing and Audit of Donald Trumps Tax Returns.

https://www.youtube.com/watch?v=WrxAgkfIgkg&feature=youtu.beMr. Sullivan has also appeared on NBC News, Houston.

 

Professional Associations  & Registrations

Dun  & Bradstreet  D-U-N-S # 05-928-3511 – Five Star Rating

SAM (System Awards Management) is active #  059283511/8DFH1

Department of Business and Professional Regulation Provider # 0007530

Lic Type: 0104

I/O: 11565185

Appl # 25498

File # 25238

DBPR License Type:  CPA Course Provider

DBPR Rank:  Provider

License Number:  PVD990

 

Bureau of Education and testing:

Teaching course number for credit hours: 0022709

Course Title:  IRS TAX Representation

Course Hours:  2 credit hours

 

The Florida Bar Certificate of Accreditation for Continuing Legal Education: 

Michael D Sullivan Reference Number:  1708462N

Title:  IRS Tax Controversy & Resolution

Level Intermediate

General CLE Credits:  1.0

Tax Law Certification Credits 1.0

 

Registered with the Following:

The Florida Department of State

North American Industry Classification System (NAICS – SAM approved)

The Federal Acquisition Regulations (FAR -SAM approved)

The Commercial and Government Entity (CAGE- Sam approved)

US Department of Homeland Security (FEMA – SAM approved)

The Department of Defense (DOD- SAM approved)

*Mr. Sullivan has been in private practice since 1983 in South Florida which gave roots to Michael D. Sullivan, Former IRS Agent. The firm began as Sullivan & Powell PA and through the years transitioned to its now current form.

Christian IRS Tax Debt Specialists, A Team of Former IRS Agents, CPA’s and Tax Attorneys <><

Christian IRS Tax Debt Specialists, A Team of Former IRS Agents, CPA’s, Tax Attorneys, Former IRS Agents <><

Proverbs 12:15

The way of a fool is right in his own eyes, but a wise man listens to advice.

Proverbs 11:14

Where there is no guidance, a people falls, but in an abundance of counselors there is safety.

Proverbs 15:22

Without counsel plans fail, but with advisers they succeed.

How to resolve your IRS Tax Debt Problem by reading the below options.

IRS very specific methods on how they deal with your IRS tax debt.

As a former IRS agent and teaching instructor  we offer free consultation of your case we can accurately tell you how IRS will resolve your case.

We’ll deal with you in a fair and honest Christian way and give you an exit strategy so you can get out of this bondage you are currently in.

We’ve been in practice since 1982 at worked thousands of cases.

There are generally 5 ways or programs that IRS has for resolving, settling or dealing with Back IRS Tax Debt.

1. By payment in full,

2. By monthly or installment payments,

3. By the Acceptance of an offer in compromise, (this is how your completely eliminate the tax debt)

4. By statue expiration. (another way to your completely eliminate the tax debt).You will need to pull and IRS tax transcript to find out when the debt expires, it is generally 10 years from the date of assessment.

5. For those who cannot pay their debt IRS has a non-collectible or hardship program.

The most important aspect of solving IRS tax debt cases is completely dependent on the individual or business financial statements, that is the 433,a, 433f, and or the 433b.

Your current documented financial statement determines all.

You must support your financial statement by documentation such as bank statements, pay stubs, copies all bills and expenses.

IRS only allows certain expenses that are considered necessary living expenses.

There are charts available on what IRS allows.You can also find them on our website.

Anything not on those charts are disallowed and this is what trips up most taxpayers. IRS sticks to a strict standard. Please charts are called the IRS national standards.

Notes of interest

All your tax returns will have to be filed before IRS will work and close and solve your case. We can file your back tax returns with or without records via tax reconstruction methods. As former IRS Agent we know exactly the approved process by the IRS.

1. IRS Hardship or Currently not Collectible.

The Internal Revenue Service places 40% of their open collection inventory into a hardship or currently not collectible status. after IRS takes your current financial statement and applies the national standards they determine you do not have the money at this time make payments or full pay the tax liability. Your case will go into hardship or currently not collectible for a period of 2 to 3 years and after that the IRS will kick the case back out to the field for another review. Please be advised that your case will come back

2. IRS Payment agreements/Monthly installments.

The Internal Revenue Service places approximately 6.5 million cases into payment or installment agreements.

There are different ways to get placed into an installment agreement and it depends on whether you can pay the tax liability off within a given period of time or you need to make monthly payments because of your current financial statement. You need to be familiar with the programs offered by Internal Revenue Service to make sure you do not get put in a situation that will default.

3. The Offer in Compromise Program

As a former IRS agent I taught the OIC program IRS.I know the stem inside and out.

Last year the Internal Revenue Service receives 78,000 offers in compromise. IRS accepted 38% of those offers in compromise for a settlement of $9500. Do not be fooled by this $9500 figure that I throw out because it’s simply a national average and varies from case to case.

There is an IRS pre-qualifier tool that you can use yourself to figure out whether you are a qualified candidate.

The IRS spends a lot of due diligence before they accept an offer in compromise.

It is possible for the IRS to spend over 20-40 hours working an offer in compromise.

IRS uses the Accuriant search engine, Google in a variety of other searches to check on assets and histories of taxpayers and businesses.

You want to make sure you are accurate and truthful on your financial statement.

The higher the dollar case the greater the due diligence.

Many people ask why is this process not that simple. The answer is this, all accepted offers in compromise are a matter of public record for one year in the regional office where the offer was accepted.

The Internal Revenue Service does all that it can to make sure there is a matter of consistency within the offer in compromise program if not still be a tremendous public outcry.

One base rule for the offer in compromise program:

Generally IRS is only concerned about your income and assets. This includes your equity in your home, pension plans and IRA’s.You must give IRS the total equity in all your assets as a starting point.

One nice thing about the IRS accepting your offer in compromise is that once you meet the terms of the settlement they will release your federal tax lien.

After a quick review of your current financial statement we will able to help and determine the best way to resolve your IRS problem.

Call us today for free consultation and speak to a true IRS tax professional.<><

954-328-3501   mike@irs-matters.com

IRS Tax Debt Negotiation & Settlement + Christian Tax Services

 

We are a Christian Tax Firm specializing in the negotiation of back tax debt. Since 1982<><

 

We are staffed with tax attorneys, tax lawyers, CPA’s, Former IRS agents and a plethora of other tax professionals who can deal with IRS debt and all other related problems.

We are the affordable tax firm that have been practicing  since 1982. We have worked thousands of cases since 1982 and have over 100 years of working directly for the Internal Revenue Service.

 

Negotiate Back Taxes Fast With the IRS because of our deep experience with the IRS. <><

 

Over 100 years of direct IRS work experience.

We can help you with any IRS tax issue that you have, we have seasoned and veteran attorneys, CPAs and former IRS agents can help you with any IRS tax debt, IRS settlement called an offer compromise or offer you various types of IRS tax relief.

If you have any back IRS debt or filling issues contact us today and we can tell you exactly how to solve your problem. Affordable, since 1982.

Last year alone over 14 million people did not file or pay their taxes timely.

 

WE CAN HELP!

We are former IRS agents, managers and teaching instructors and know all the methodologies, settlement theories and negotiation strategies to resolve any tax debt that may be facing you.

We can solve any IRS tax matter or issue and review with you carefully weigh possible to solve any IRS problem. We have worked thousands of cases and we have been former IRS agents, managers, supervisors and teaching instructors.

Within five minutes of hearing about your current situation we can give you an exact remedy to end your IRS tax problem file your back tax returns and settle your back tax problems.

Many of the taxpayers who call us need to file back tax returns and their variety of reasons why taxpayers have not who have not filed. The reason makes no difference.

The bottom line is, sooner or later you have to file back tax returns. We have a very easy and simple process to file all your back tax returns and settle your debt all at the same time.

 

The Filing your Back Taxes with IRS

With or without records we can complete all your tax returns due to our enormous amount of experience we have in filing back tax returns.

We can simply pull IRS transcripts and prepare all back tax returns or we can prepare back tax returns to the process of IRS reconstructions. As former IRS agents and auditors we know exactly how to file your back tax returns with no records.

 

Options for Settling/Negotiations + IRS Tax Debt to IRS

There are three basic ways that taxpayers settle their current tax situation for back taxes with the Internal Revenue Service.

There are different ways to settle IRS tax debt and there are generally three programs that the taxpayer can qualify for.

The first is a hardship or currently non-collectible program. There is good news and bad news about this program.

After IRS takes a current documented financial statement, IRS may determine you are not collectible at the current time. IRS will suspend your case for a period of 1 to 3 years and put a freeze on it.

The good news is IRS’s off your back for a couple of years and the bad news is penalties and interest still run on it. Taxpayer should also be aware that the case will come out every couple of years to be reviewed.

The second program is the installment agreement or monthly payment. After IRS takes a current financial statement they will determine how much money they expect from you on a monthly basis. IRS has certain national standards test that they use to determine if the taxpayer will be placed into a payment agreement. You can find the national standards on our site.

The third way to sell your debt is to qualify/negotiate for an offer in compromise, this is where you can settle your debt for pennies on the dollar. It’s important for taxpayers to understand that not all are eligible for the offer in compromise program.

There is a pre-qualifier tool.

 

I suggest everyone who wants to go the route was the direction of the offer make sure they are truly qualified before wasting time and money. As a former IRS agent I taught the offer in compromise program at the IRS. I can tell you within seconds of your settlement candidate.

 

After review of your current financial statement we will let you know which of the program to qualify for and start to remove IRS out of your life.

Call us today for free initial tax consultation and we will walk you through the process and tell you how many years you have to file and let you know the different tax strategies based on your current financial conditions.

You will never have to speak to the Internal Revenue Service, ever. We handle all the communication. Feel free to call us by voice or Skype us directly.

We are a full-service firm with all work being done in-house.

When you call our office you will speak to a true tax professional and not a salesperson. we know the system inside and out and have saved thousands of dollars for clients over the years.

 

Christian IRS Tax Relief + Top Christian Nationwide Tax Firm

We are a Christian Nationwide Tax Relief Firm  specializing in IRS tax debt help & all other IRS Tax Problems.<><

 

 

We are comprised of tax attorneys, tax lawyers, CPAs, and former IRS agents at all levels.

We are a referral partner of Crown Financial.

 

We are a full-service Christian tax firm that specializes in all areas in matters.

954-328-3501    mike@irs-matters.com

 

With one 5 minute call to us we can let you know the program in which you qualify.

By using us, you will never speak to the IRS.

 

Proverbs 12:15

The way of a fool is right in his own eyes, but a wise man listens to advice.

Proverbs 11:14

Where there is no guidance, a people falls, but in an abundance of counselors there is safety.

Proverbs 15:22

Without counsel plans fail, but with advisers they succeed.

 

How to resolve your IRS Tax Debt Problem by reading the below options.

 

There are generally 5 ways or programs that IRS has for resolving, settling or dealing with Back IRS Tax Debt and we can find the best solution for you.

1. By payment in full,

2. By monthly or installment payments,

3. By the Acceptance of an offer in compromise, (this is how your completely eliminate the tax debt)

4. By statue expiration. (another way to your completely eliminate the tax debt). You will need to pull and IRS tax transcript to find out when the debt expires, it is generally 10 years from the date of assessment.

5. For those who cannot pay their debt IRS has a non-collectible or hardship program.

 

The most important aspect of solving IRS tax debt cases is completely dependent on the individual or business financial statements, that is the 433,a, 433f, and or the 433b.

You may find these on our website. Go to home page.

Your current documented financial statement determines all.

You must support your financial statement by documentation such as bank statements, pay stubs, copies all bills and expenses.

IRS only allows certain expenses that are considered necessary living expenses.

There are charts available on what IRS allows.You can also find them on our website.

Anything not on those charts are disallowed and this is what trips up most taxpayers. IRS sticks to a strict standard. Please charts are called the IRS national standards.

Notes of interest

 

All your tax returns will have to be filed before IRS will work and close and solve your case. We can file your back tax returns with or without records via tax reconstruction methods. As former IRS Agent we know exactly the approved process by the IRS.

 

1. IRS Hardship or Currently not Collectible.

The Internal Revenue Service places 40% of their open collection inventory into a hardship or currently not collectible status. after IRS takes your current financial statement and applies the national standards they determine you do not have the money at this time make payments or full pay the tax liability. Your case will go into hardship or currently not collectible for a period of 2 to 3 years and after that the IRS will kick the case back out to the field for another review. Please be advised that your case will come back

 

2. IRS Payment agreements/Monthly installments.

The Internal Revenue Service places approximately 6.5 million cases into payment or installment agreements.

There are different ways to get placed into an installment agreement and it depends on whether you can pay the tax liability off within a given period of time or you need to make monthly payments because of your current financial statement. You need to be familiar with the programs offered by Internal Revenue Service to make sure you do not get put in a situation that will default.

 

3. The Offer in Compromise Program

As a former IRS agent I taught the OIC program IRS.I know the stem inside and out.

Last year the Internal Revenue Service receives 78,000 offers in compromise. IRS accepted 38% of those offers in compromise for a settlement of $9500. Do not be fooled by this $9500 figure that I throw out because it’s simply a national average and varies from case to case.

There is an IRS pre-qualifier tool that you can use yourself to figure out whether you are a qualified candidate.

The IRS spends a lot of due diligence before they accept an offer in compromise.

It is possible for the IRS to spend over 20-40 hours working an offer in compromise.

IRS uses the Accuriant search engine, Google in a variety of other searches to check on assets and histories of taxpayers and businesses.

You want to make sure you are accurate and truthful on your financial statement.

The higher the dollar case the greater the due diligence.

Many people ask why is this process not that simple. The answer is this, all accepted offers in compromise are a matter of public record for one year in the regional office where the offer was accepted.

The Internal Revenue Service does all that it can to make sure there is a matter of consistency within the offer in compromise program if not still be a tremendous public outcry.

 

One base rule for the offer in compromise program:

Generally IRS is only concerned about your income and assets. This includes your equity in your home, pension plans and IRA’s.You must give IRS the total equity in all your assets as a starting point.

One nice thing about the IRS accepting your offer in compromise is that once you meet the terms of the settlement they will release your federal tax lien.

After a quick review of your current financial statement we will able to help and determine the best way to resolve your IRS problem.

Call us today for free consultation and speak to a true <>< IRS tax professional.

Hear the truth from a Christian Tax Professional.