<caj11[at]my-deja.com> wrote in message
news:7d03f5b0-beca-4371-b4e2-aa6b0b95cf9a[at]79g2000hsk.googlegroups.com...
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Didn't pay or didn't FILE also? That may make a difference....

For the later year, 1994, it was due in 1995. It's been 13 years since the
due date. If filed, was the return processed? The 10 year period on
limitations (current law - previously only 6 years - check for the year of
change - sometime in the 90's) for collection may have passed, making the
whole issue moot. Note that this only applies if he filed.

If your client hasn't filed, then there's been no assessment (including
self-assessment) and the 10 year period for collection hasn't even started.

Have you asked SSA for the W-2 information?

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It's not a TA problem (yet).

--
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<caj11[at]my-deja.com> wrote:

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CNC dates are irrelevant. The dates that matter are the assessment dates.
The collection statute runs for 10 years from the date of assessment. The
transcripts should show the assessment dates, so you can work from that.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Sorry, forgot to do this
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I am an attorney.

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IRS website, IRS publications and CCH.

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It's signed and I still have a copy of it. I submitted it to the IRS
via facsimile and it is in their system.

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Just signed up today.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

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I obtained transcripts for both years...there is nothing on them
indicating it ever went into CNC status for either year. Only that
subsequent years' refunds were intercepted and applied against the
outstanding tax debt for 1993.

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That may be possible but I've been told by one person on the phone
that the account went into CNC status in July 2005. If that's the
case, it's still a long way from being out of statute.

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It may very well be. On the other hand, what if the employer was
withholding the money from the client and not paying the money to the
IRS? How would the IRS know that to be the case?

Paystubs and W-2s from 1993 and 1994 would be rather helpful now, but
I doubt those are obtainable now. However, back then people were
filing paper returns...if we filed a request for copies of the 1993
and 1994 returns (paying the $39 fee for each one, I know), might the
IRS have copies of the W-2s that were filed with them?

Does anyone have any ideas on how they would approach this one?
Because I'm still a novice here and not afraid to admit it. I want to
have some kind of open dialogue with the IRS here but the people on
the telephone are just useless. I just registered for E-Services, as
the first response suggested (I am a licensed representative).

Thanks for any help you can give!

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Gil Faver" wrote:

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Sure, they need the report from the employer. That's what the W-2
accomplishes. If the employer doesn't provide a W-2 there are other ways
the employee can get credit for the money withheld but not paid over.

According to OP, today's problems exist because the client's employer
withheld and didn't pay over. That remains bull. The problem may be that
the employer withheld and didn't pay over AND the employee/client was
totally out to lunch at the time, but it's not as simple as the client is
presenting it.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

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Doesn't the IRS need to know that the employer withheld? And, if the
employer was not forking this dough over to the IRS, it likely didn't submit
the paperwork, did it? I don't know how much paperwork the IRS would expect
to see from the employee to get this credit, but hopefully paystubs and
affidavits would do the trick.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

<caj11[at]my-deja.com> wrote:

- quote -

Get a transcript. If it went into CNC status it will be on the transcript.
Ditto if it was reactivated.

My guess, given your narrative and the years involved, is that it went CNC,
was subseuqently automatically reactivated because of the income level on a
later return, is now waiting in the queue, but won't come out to a revenue
officer because the statute is about to expire.

BTW, the client's story is bull. Employees get credit for the withholding
even if the employer didn't pay it over. You might as well skip that part
in discussion with the client, but it would be helpful to look at what
communication from the IRS prompted the client's contact with you.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Jun 9, 12:44*pm, ca...[at]my-deja.com wrote:
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I'll echo our moderator's comments/inquiries -

First, are you a licensed representative? A CPA or EA perhaps?

Second, IF you are a licensed rep you should sign up for E-Services.
This would allow you to go directly to the IRS computer system and
download transcripts and account details with all the information
you're looking for. This is an invaluable service and if you're going
to be a professional representative you NEED to have access to this
system if you're going to be efficient.

Beyond that, this is why I NEVER, EVER call the IRS - I WRITE. This
forces them to respond in writing and written responses can be relied
on.

You also need to learn how the Taxpayer Advocate works. If you've
been waiting for more than 45 days to get a good answer from the IRS
on a subject you can escalate the issue to the Office of the Taxpayer
Advocate. You can get their address from the IRS.GOV web site. Write
to them, explain the situation, give them sufficient details so they
can research the issue and they will respond to you.

Good luck,
Gene E. Utterback, EA, RFC, ABA

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Hello there,

Okay, so I'm fairly new to the practice of representing people that
are behind on their federal taxes and have some questions about
dealing with the IRS. I'm not one to jump on the whole "the IRS is
evil" bandwagon - more like the "IRS is inconsistent and can't get its
story straight". I just am at the end of my rope with the robots that
answer the practitioner's hotline (hotline - yeah right!). Yes, I
know I have to get used to this sort of thing otherwise I'll never
make it as a practitioner.

Long story short, I have a client who apparently didn't pay all their
federal taxes in 1993 and 1994. They claim that their employer
withheld more than enough taxes but didn't pay them over to the IRS
like they were supposed (the company went under long ago and closed
down). They claim their employer was having cash flow problems and
not turning over the withholdings to the IRS like they should have.
Whether or not that is true, I don't know. How I'm going to obtain
the old employer's payroll records is another matter.

My real question is, I've called the IRS three times and I've gotten
three different answers as to what is going on with the client's
account. When I call the practitioner's hotline and sit through the
painful music from the "Nutcrack Suite" they play while on hold, and
finally get to a human voice, I have been told the following: 1)my
client's account is "in queue" and waiting to be assigned to a Revenue
Officer, 2)my client's account has been assigned Currently Not
Collectible (CNC) status since July of 2005 and 3)my client's account
will be CNC'd next month. I'm also told my client's account has been
put in CNC status before and taken out of it, then put back in.

How do I confirm exactly what is true and how do I get this in
writing?

Would it make any sense to go to a physical IRS office instead of
dealing with the IRS on the phone?

Should I call a different number other than the IRS practitioner's
hotline (calling the 800-TAX-1040 is even more useless)?

Should I contact the IRS Office of Taxpayer Advocate and fill out
their standard form?

========================================= MODERATOR'S COMMENT:
Please tell us which category of Circ 230 preparer you are?
And tell us where you are getting your Rep procedures? And what did you do
with your POA?
And are you signed up for EServices? (If not, it's free and no longer
subject to a minimum anything.) Sorry for all the questions but we do
want to help you and this info would help us help you.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >