Passport Revocation Help Using Former IRS Agent Who Know The System

If you need your passport call us asap.  We are former IRS Agent who know the IRS system.

 

If you have seriously delinquent tax debt, the law authorizes the IRS to certify that debt to the State Department for action.

The State Department generally will not issue a passport to you after receiving certification from the IRS.

The State Department may deny your passport application or revoke your current passport. If you’re overseas, the State Department may issue you a limited validity passport good for direct return to the United States.

 

What tax debt does the IRS certify to the State Department?

The IRS certifies seriously delinquent tax debt to the State Department. Seriously delinquent tax debt is an individual’s unpaid, legally enforceable federal tax debt (including interest and penalties) totaling more than $54,000 (adjusted yearly for inflation) for which a:
• Notice of federal tax lien has been filed and all administrative remedies under the law have lapsed or have been exhausted, or
• Levy has been issued.

 

What tax debt does the IRS not certify to the State Department?

Some tax debt isn’t included in seriously delinquent tax debt such as the Report of Foreign Bank and Financial Account (FBAR) penalty and child support.

Also not included are tax debt:
• Being paid timely with an IRS-approved installment agreement,
• Being paid timely with an Offer in Compromise accepted by the IRS or a settlement agreement entered with the Justice Department,
• For which a collection due process hearing is timely requested regarding a levy to collect the debt, and
• For which collection has been suspended because a request for innocent spouse relief has been made.

 

Also, the IRS will not certify anyone as owing a seriously delinquent tax debt:

• Who’s in bankruptcy,
• Who’s identified by the IRS as a victim of tax-related identity theft,
• Whose account the IRS has determined is currently not collectible due to hardship,
• Who’s located within a federally declared disaster area,
• Who has a request pending with the IRS for an installment agreement,
• Who has a pending Offer in Compromise with the IRS, and
• Who has an IRS accepted adjustment that will satisfy the debt in full.

The IRS will postpone certification while an individual is serving in a designated combat zone or participating in a contingency operation.

How it works

Certification to the State. The IRS will send you Notice CP508C at the time the IRS certifies seriously delinquent tax debt to the State Department. The IRS will send the notice by regular mail to your last known address. Your power of attorney will not receive a copy of the notice.
Before denying a passport, the State Department will hold your application for 90 days to allow you to:
• Resolve any erroneous certification issues
• Make full payment of the tax debt
• Enter a satisfactory payment arrangement with the IRS

Reversal of certification.

The IRS will send you Notice CP508R at the time it reverses certification. The IRS will reverse a certification when:
• The tax debt is fully satisfied or becomes legally unenforceable,
• The tax debt is no longer seriously delinquent, or
• The certification is erroneous.

The IRS will make this reversal within 30 days and provide notification to the State Department as soon as practicable.
The IRS will not reverse certification if your request for a collection due process hearing or innocent spouse relief is on a debt that’s not certified. Also, the IRS will not reverse the certification because you pay the debt below the threshold.

Referral to revoke passport.

The IRS may ask the State Department to exercise its authority to revoke your passport. For example, the IRS may recommend revocation if the IRS had reversed your certification because of your promise to pay, and you failed to pay. The IRS may also ask the State Department to revoke your passport if you could use offshore activities or interests to resolve your debt but choose not to.
Before the IRS sends a revocation referral to the State Department, the IRS will send you Letter 6152 asking you to call the IRS within 30 days to resolve your account to prevent this action.

Judicial review of certification.

The State Department is held harmless in these matters and cannot be sued for any erroneous notification or failed decertification under the law.
If the IRS certified your debt to the State Department, you can file suit in the U.S. Tax Court or a U.S. District Court to have the court determine whether the certification is erroneous, or whether the IRS failed to reverse the certification when it was required to do so. If the court determines the certification is erroneous or should be reversed, it can order the IRS to notify the State Department that the certification was in error.
The law doesn’t give the court authority to release a lien or levy or award money damages in a suit to determine whether a certification is erroneous. You’re not required to file an administrative claim or otherwise contact the IRS to resolve the erroneous certification issue before filing suit in the U.S. Tax Court or a U.S. District Court.

What to do
Payment of taxes.

If you can’t pay the full amount you owe, you can make alternative payment arrangements such as a payment plan or an Offer in Compromise to have your certification reversed.
If you disagree with the tax amount or the certification was made in error, you should contact the phone number on Notice CP508C: 855-519-4965; 267-941-1004 (international callers). If you’ve already paid the tax debt, please send proof of that payment to the address on Notice CP508C.
If you recently filed your tax return for the current year and expect a refund, the IRS will apply the refund to the debt. If the refund is enough to satisfy your seriously delinquent tax debt, the IRS considers the account fully paid.

Passport status.

The State Department will notify you in writing, if the State Department denies your U.S. passport application or revokes your U.S. passport.
If you need your U.S. passport to keep your job, once the IRS certifies your seriously delinquent tax debt to the State Department, you must fully pay the balance or make an alternative payment arrangement to have your certification reversed.

Imminent travel plans.

If you’re leaving soon for international travel, need to resolve passport issues and have a pending application for a U.S. passport or a passport renewal, you should contact the IRS promptly. The IRS can help you resolve your tax issues and expedite reversal of your certification to the State Department. When expedited, the IRS can generally shorten the 30 days processing time by 14 to 21 days. You’ll need to inform the IRS that you have travel scheduled within 45 days or that you live abroad. And, you must provide the following documents to the IRS:

• Proof of travel. This can be a flight itinerary, hotel reservation, cruise ticket, international car insurance or other document showing location and approximate date of travel or time-sensitive need for a passport.
• Copy of letter from State denying your passport application or revoking your passport. State has sole authority to issue, limit, deny or revoke a passport.

IRS Wage Garnishments

There is a way to get your Federal Tax Levy released within a twenty four hour period. We Guarantee Results 100%. Call 1- (877) 367-7870

 

Why did the IRS send a Notice of Intent to Levy?

The Internal Revenue Service is required to send a Notice of Intent to Levy prior to any effort to collect unpaid taxes. A tax levy is a powerful collection tool used by the IRS to compel taxpayers to take action to resolve tax debts owed to the IRS. In 2008, the IRS served over 2.6 million levy notices to third party cus custodians for delinquent taxpayer accounts.

 

Can the IRS seize my entire paycheck?

No, IRS Publication 1494 provides a table for the amount of monthly income that is exempt from IRS confiscation to provide a minimal amount of income for monthly living expenses.

 

Can the IRS continually seize my paycheck?

Absolutely, until the IRS tax problem is resolved the IRS will not stop, cease or desist in the collection efforts through notification to your employer to withhold taxes owed from your paycheck to resolve the unpaid taxes.

 

How does the IRS get the Levy Source Information?

The levy source information comes from you, the taxpayer. The IRS has information you provided on your prior tax returns. Taxpayer information comes from the reported sources of income paid for your labor and services. The IRS has taxpayer information for wages paid which comes from W-2 and W-4 information submitted by your employer. The IRS has taxpayer information for income from self-employment from Form 1099 Income, Schedule C, Schedule E and K-1 tax reporting.

 

There is a way to get your Federal Tax Levy released within a twenty four hour period. We Guarantee Results 100%. Call 1- (877) 367-7870

 

Can I get fired from my job because of a Levy or Garnishment of my wages?

IRS contact in the workplace can be embarrassing and place additional administrative work for an employer who has to comply with IRS attempts to levy or garnish an employee’s paycheck. However, an employer is prohibited from terminating your employment as a result of the IRS demands.

 

What if a levy on my wages causes a financial hardship?

After a review of your financial situation with a Michael D. Sullivan, Former IRS Agent professional your situation may warrant an immediate release of your levy. This does not mean that you are not responsible for your taxes, however all taxpayers have rights and extreme duress is not the intention of the IRS tax collection process. Michael D. Sullivan, Former IRS Agent can help structure a resolution to your IRS tax problem based on your financial resources.

 

How quickly can my IRS levy be released?

Taxpayers must have no unfiled tax returns and the necessary IRS forms completed which show your current financial situation with the necessary verifications sent to the right IRS representative. A Michael D. Sullivan, Former IRS Agent professional has the experience to avoid delays from incomplete documentation and submission to the wrong IRS personnel.

 

Why a Michael D. Sullivan, Former IRS Agent professional?

For individuals who want personalized attention to every detail;

  • 100 Years of Combined professional Tax Experience;
  • Exclusive Access to a Tax professional, Not a Salesperson;
  • Comprehensive Review of Taxpayer Rights;
  • Unbiased Tax Advice, including do-it-yourself resolution options;
  • Honesty, Integrity, Dependability, Affordable;

 

Why do you need Immediate Representation?

  • You don’t have to speak to the IRS;
  • Get the very best settlement possible;
  • Know your case will be closed as fast as possible with the best result;
  • Use us. As tax professionals we work for you to help close your case effectively;

 

What are the DANGERS of representing yourself?

  • Beware of the far reaching power of the Internal Revenue Service;
  • You have to answer all IRS questions. The IRS’s main purpose is to collect the tax. All questions are designed to help them with this. As your professional representative we do not have to answer all the questions;
  • We keep the IRS focused on the resolution;
  • Unless you have experience you wouldn’t know if you are getting the best deal;
  • Unsure if your case is fully closed;
  • professionals remover the emotion and know what works with IRS;
  • Only fools represent themselves;

 

Why will the IRS work better with a professional that a taxpayer?

professionals are able to understand what the IRS is looking for to close a case. We help them get cases out of their inventory as soon as possible. An important part in dealing with the IRS is the packaging. We provide a package they can understand quickly which allows them to close the case with a favorable decision for the client. The reason for this is we do this day after day. If your car breaks down you might know what’s wrong, but unless you’re a mechanic you wouldn’t fix it yourself. Use a professional, find the right fee and pay them. You will be better off in the long run.

Florida Sales Tax Problems

Florida Sales Tax problems are causing a major concern for thousands of businesses in Florida. Call

and let us fix your Sales Tax Problems.

 

We are the Affordable Sales Tax Experts in the State of Florida comprised of Florida Sales tax Experts of  CPA’s and Former Government Agents who specialize in Florida Sales Tax Issues and Problems.

Whether you Owe or have Sales Tax Audit Issues contact us for a free tax consult. We are Florida’s Affordable choice.

We have been in private practice since 1982.

With the economy in our country today, we are walking into a major problem.

Literally thousands of businesses are having Sales Tax issues.

We are moving towards a situation never seen in Florida and the United States and the Florida Department of Revenue is not backing down one bit. Florida’s Department of Revenue is sending out more enforcement and audit notices than they have in their history.

Hiring a Florida Sales Tax Attorney can provide you with the highest level of expertise for Florida Sales Tax Problems.

If you have received a Notice or Letter from the Criminal Division the only person you should be speaking with is a competent and experienced Florida Sales Tax Attorney and no one else.

Only a Florida Sales Tax Attorney can protect you under Attorney-Client Privilege.

There are several steps that you can take to fix your Sales Tax Problem immediately. Some information you should know.

 

A Professional and Experienced Firm

Michael D. Sullivan, Former IRS Agent,  has its main office in Ft. Lauderdale, Florida and the firm’s staff consists of Florida Sales Tax Experts such as CPA’S, former IRS agents and former instructors who have worked hand in hand with the Florida’s Sales Tax and the Department of Revenue.

Michael D. Sullivan, Former IRS Agent and it’s principles have handled thousands and thousands of cases over the years, both in government service and in their professional practice.

Our typical client is one that has not filed or not reported matters involving sales taxes and or IRS related issues. We also have a network of attorneys that work criminal cases as well. We handle cases all through the State of Florida.

Over the past 27 years of private practice alone, we have settled thousands of government cases with successful results. We have an excellent track record and have the highest score in regards to the Better Business Bureau.

Our professionals are members of various National Organizations, have been keynote speakers on tax issues and are certified by the Florida Department of Professional Regulation to administer and teach other professionals in their continuing educational programs. We are the professionals professional.

 

Florida Sales Tax Problem Representation Issues

State of Florida sales tax representation includes the following matters with the Florida Department of Revenue:

  • Tax audits on any and all sales tax issues and matters
  • Non-filing matters
  • Criminal investigations that are referred to attorneys that best fit your profile
  • Department of Revenue enforcement action or warrant proceedings
  • Stipulated time payments
  • Requests for settlements or Compromise

Keys to resolving your Florida Sales Tax Problem

There are several keys to make sure your case is resolved timely. These keys are necessary on every case. The Department of Revenue is interested in resolving the cases in their system. The DOR goal is to close cases and get them out of their inventory.

Here are the keys necessary to stop enforcement action on your back taxes.

  • Have all your tax returns filed before you call Florida Sales Tax and the Department of Revenue on your back tax issues.
  • Be prepared to give the Department of Revenue a financial statement whether you are a hardship candidate, want an installment agreement or want to settle your case.
  • Be prepared to give the Department of Revenue all supporting documentation to prove your financial statement.
  • Make sure you are current on deposit requirements.

 

Are you being Audited by Florida DOR, Read Carefully

The State of Florida, Department of Revenue audit taxpayers to:

  •     Enforce Florida tax laws uniformly.
  •     Deter tax evasion.
  •     Promote voluntary compliance.
  •     Educate taxpayers.

 

As a general rule, the State of Florida Sales Division accepts most tax returns as filed, however they audit some returns to verify accuracy and evaluate compliance.

Florida Sales Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest.

The auditor may adjust a credit carryover or correct distribution without assessing additional tax.  The auditor may even determine that a refund is due.

How Are Taxpayers Selected for Audit by the Florida Sales Tax Division

The methods for selecting a business or individual to audit vary from tax to tax.

Here are some examples of sources we use to identify a potential audit candidate:

  •     Internal Revenue Service information.
  •     Information sharing programs with other states and state agencies.
  •     Computer-based random selection.
  •     Analysis of Florida tax return information.
  •     Business publications, periodicals, journals, and directories.

 

What Types of Records Will I Need to Provide to an Auditor or Inspector?

When we notify you of our intent to audit, we will also tell you what records you will need to provide.

The types of records may include, but are not limited to:

1.    General ledgers and journals
2.   Cash receipt and disbursement journals
3.   Purchase and sales journals
4.   Sales tax exemption or resale certificates
5.   Florida tax returns
6.   Federal tax returns
7.   Depreciation schedules
8.   Property records
9.   Other documentation to verify amounts entered on tax returns

You must keep your records for three years since an audit can extend back that far.  The Department may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.

 

Your Rights During a Sales Tax Audit?

The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.

Your rights include:

  •     The right to fair treatment.
  •     The right to get available information and prompt, accurate responses to your questions.
  •     The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit.
  •     The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.

 

Can I Request Technical Assistance During the Audit?

When there are transactions or issues for which the tax consequences are questionable, you may ask for a written statement of our position any time during the audit. Our office of Technical Assistance and Dispute Resolution will issue a Technical Assistance Advisement (TAA), which is binding on the Department.

For more information, read “Requesting Advice During an Audit.”  We encourage you to use our Tax Law Library to research the issue before requesting technical assistance.

 

What Happens When the Audit is Complete?

After your audit is complete, you can review the audit findings and proposed changes to your tax liability.  The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests.

If you agree with the audit findings, we expect you to pay the amount due in full.

You have the right to protest the proposed changes if you disagree with them.  “How to Pay Your Audit Assessment” has more details.

 

Self-Audit/Self-Analysis Tax Audits

The Department uses self-audit or self-analysis projects to educate taxpayers on issues related to a particular compliance problem or industry.  We send selected taxpayers information about a specific tax or issue, user-friendly instructions, and simple worksheets.  We ask them to review the materials, complete the worksheets, calculate any additional tax due, and return the paperwork to us with payment.  The auditor has limited contact with the taxpayer and does not visit the taxpayer’s location.

The Department usually accepts the taxpayer’s responses.  However, participation in a self-audit/self-analysis does not exempt the taxpayer from further audit review of the same time period.

 

How to stop Florida Sales Tax collection enforcement on your back taxes sales tax

  • Contact the Department of Revenue on your back tax problem as soon as you become aware of the situation or receive a letter.
  • Let a professional tax company contact Florida Sales Tax before they start to take enforcement action and file warrants and or make this a criminal case.
  • Utilize the settlement program to reduce your tax debt, if you qualify.
  • Michael D. Sullivan, Former IRS Agent, we are the true professionals in your area.

We would welcome the opportunity as tax consultants to meet with you on a complimentary basis to discuss how we can help your business save money and increase profits. For a free consultation, please email us or call us today to schedule a meeting.

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The Taxpayers Advocates Office

Let Michael D. Sullivan, Former IRS Agent help you with the Taxpayers Advocates Office

What is the Taxpayer Advocate Office of the Internal Revenue Service?

The Taxpayer Advocate Office has the responsibility to those taxpayers who have unresolved tax issues or tax problems that cannot be resolved through normal channels.

The Advocate Office strives to enforce professional and ethical behavior. At the end of the day, the advocate office will benefit both the taxpayer and the Internal Revenue Service.

  1. The office is composed of an advocate ombudsmen. The key characteristics of advocate ombudsmen are independence, impartiality and confidentiality. Advocacy is not just about recommending legislative and procedural changes, but it is also about applying independent views to each taxpayer’s case. An advocate conducts an independent and impartial analysis of all information relevant to each of the taxpayer’s problem.
    1. The method the Taxpayer Advocate uses is to “HEAR the PROBLEM” with no predetermination
    2. Fully check out and investigate the problem
    3. Correctly understand the depth of the situation
    4. Correct the problem
    5. Request the IRS take another look on applicable cases
    6. Give the taxpayer their options as they see the case
    7. Advocates are IRS employees
    8. IRS Advocates must be objective and fair in their analysis

The Goal of the Taxpayer Advocate Office

  1. The Taxpayer Advocate Office has roles and responsibilities for all of its managers and employees.
    • The Advocate Office will on behalf of individual and business taxpayers in disputes with the IRS make an impartial assessment of the taxpayer’s situation
    • Should quickly and accurately address taxpayer problems when there is a failure of systems, policies, or procedures
    • Will operate with complete independence while continuing to work toward the IRS mission and serving the taxpayers needs
    • Will continuously drive procedural, systemic, and legislative change to benefit taxpayers
    • Will professionally serve the tax community
  2. In addition to serving taxpayers one at a time and based on individual case need, the Taxpayer Advocate will also serve all taxpayers by reporting regularly to the Congress of the United States. The “Systemic Advocacy” organization carries out the second part of the Taxpayer Advocate mission statement, which is to “recommend changes that will prevent problems.” It is the responsibility of the National Taxpayers Advocates Office to keep the United States Congress fully up to date on the success of the office in resolving taxpayer problems, as well as to report any systemic issues that may be adversely affecting taxpayers. The taxpayer advocates office publishes two reports a year that are submitted to the House Ways and Means Committee and the Senate Finance Committee.
  3. The IRS website gives the report for the Taxpayers Advocates office and is published on the site two times a year.
  4. The IRS website to find their report is irs.gov
  5. As a general comment, the panel that reports is excellent and does a good job in their findings. Corrections however come very slowly.

How to Contact the Taxpayers Advocates Office

The toll-free telephone number (1-877-777-4778) is answered in six call sites (Richmond, Baltimore, Jacksonville, Puerto Rico, Atlanta Campus and Fresno Campus.) With the exception of major holidays, calls are answered 5 days a week, 15 hours a day. Saturday service is provided 8 hours a day during filing season. Both English and Spanish assistance is available to customers.

How to best use the Taxpayer Advocates Office

The Taxpayer Advocates office is not for every case. If the IRS Agent or Revenue Officer has done a correct job in the procurement of your case file, the taxpayer gets no relief from this office.

If you need any help from Michael D. Sullivan, Former IRS Agent

Call 866-700-1040

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