Tax evasion penalties in Michigan are no laughing matter. It’s easier than you might expect to get yourself into trouble with the Internal Revenue Service (IRS). The main thing is not to be negligent, because legally speaking, it’s no excuse. Stay on top of your taxes.

Don’t procrastinate and don’t avoid opening the mail for fear of what you might find. If you live in Michigan and find yourself in tax trouble, call Ayar Law today at (248) 262-3400 for a free and confidential consultation.

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Ron Marini

Rejecting tax court precedent, the Seventh Circuit ruled Friday that delinquent taxpayers who weren’t properly notified of Internal Revenue Service levies still have to pursue an administrative appeal before they can petition the tax court to invalidate the levy.

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Last week I read that the Taxpayer Advocate Service’s (TAS) case load has been growing substantially and this once great department inside the Internal Revenue Service does not have the resources to continue to handle its current inventory levels without adversely impacting its ability to provide effective service.

As a result, Internal Revenue Service memorandum TAS-13-0913-009 was produced to reissue guidance to TAS’s case-acceptance criteria for certain categories of Systemic Burden cases.

So I tried to get a case file opened yesterday and was basically told that unless you are unemployed and destined for homelessness as a result you will essentially NOT meet the Read More

Gavel[1]I started listening to the arguments presented by the DoJ in the Loving case. See the link below.

My take is that the Appeal judges were really questioning the DoJ/IRS and gave their Counsel a ‘grilling’. Why has it taken a 100 years for the IRS to decide that representatives should include tax return preparers.

They then ‘grill’ Counsel on the qualities/characteristics of tax representers set out in a,b,c and d where DoJ/IRS argues ‘and’ actually means ‘or’.

Take a listen – if you have the time – it’s interesting, and see what you think.

The NATP made the following announcement today:

On Tuesday, September 24, oral arguments were heard in the Loving v. IRS case. The IRS was first to present their arguments, followed by representatives of Loving et al. The IRS finished with a rebuttal. Both sides were questioned by the judges on a variety of topics, including: Read More

TaxConnections Blog Post Removal of Penalty of Perjury Declaration regarding FATCAA review of the IRS Office of Appeals, which resolves disputes between the agency and taxpayers, found officials did not always follow proper procedures when dealing with taxpayers or their legally designated representatives.

A review of a statistical sample of 96 of 72,239 cases closed by Appeals between October 1, 2011 and September 30, 2012, showed that Appeals personnel are generally involving the power of attorneys in case activities.

However, the documentation in case activity records in the ACDS (Appeals Centralized Database System) and in the physical case files that we were able to obtain did not always show that Appeals personnel adhered to procedures that help ensure compliance with the direct contact provisions of the I.R.C. and that taxpayers obtain appropriate and effective representation.

Specifically, we identified the following conditions in 11 of the 96 cases reviewed. Read More