December 26, 2007

Personal Tax Help -- Face-to-Face With The IRS

IRS Taxpayer Assistance Centers (TAC) are your source for personal tax help in Los Angeles County, Santa Barbara County, Orange County and Ventura County California when you believe your tax issue cannot be handled online or by phone, and you want face-to-face tax assistance. Taxpayer Assistance Centers are closed for all Federal Holidays.

To view a list of all Taxpayer Assistance Centers in your state, click on the map or state links below.

To search for the Taxpayer Assistance Center closest to you, enter your 5-digit ZIP Code into the Office Locator- Walk-In Site Search.

Tax problems? Tax trouble? Income taxes overdue? Have a tax debt? Unfiled tax returns? Want tax help? Call Mitchell A. Port at 310.559.5259.

December 14, 2007

Employment Tax Fraud: Some Samples

The following examples of employment tax fraud investigations are excerpts from public record documents on file in the court records in the judicial district in which the cases were prosecuted. Funny thing, though: as a tax attorney in California, only two of approximately twenty cases occurred in California despite its size and the number of businesses operating here.

Three People Sentenced in Tax and Insurance Fraud Scheme

Owner of Farm Labor Contracting Business Sentenced to 24 Months in Prison

Massachusetts Man Sentenced for Tax Evasion and Filing False Employment Tax Returns

Pennsylvania Businessman Sentenced to Prison for Tax Evasion

Oregon Woman to Serve 30 Months in Prison for Tax Evasion

Nursing Home Owner Sentenced to 30 Months in Prison for Failing to Pay Millions in Payroll Taxes

Chief Executive Officer of Company Sentenced for Failure to Pay Over Employment Taxes

Local Businesswoman Sentenced to More Than Five Years in Prison; Fined $1.2 Million for Tax Fraud

Owner of Altus Financial Sentenced to Federal Prison for Failing to Collect and Pay Employment Taxes

Ohio Attorney Sentenced for Tax Crimes

Landscaper Sentenced on Employment Tax Fraud Charges

Payroll Service Sentenced for Employment Tax Fraud

To read the entire story, as well as many other samples, click here.

If you believe you have a tax problem or simply want answers to your tax questions, call Mitchell A. Port at 310.559.5259.

December 11, 2007

Reporting Suspected Tax Fraud Activity

How To Report Abusive CPAs, Attorneys Or Enrolled Agents

Report suspicious actions by tax professionals - including California lawyers, CPAs or EAs - to the email address of the IRS Office of Professional Responsibility which is opr@irs.gov.

If you suspect or know of an individual or company that is not complying with the tax laws, you may report this activity on Form 3949-A and mail it to:

Internal Revenue Service
Fresno, CA 93888

If you do not want to use Form 3949-A, you may send a letter to that address. You should include the following information, if available:

Name and address of the person you are reporting

The taxpayer identification number (social security number for an individual or employer identification number for a business)

The estimated dollar amount of any unreported income

The years involved

A brief description of the alleged violation, including how you became aware of or obtained the information

Your name, address and daytime telephone number

Although you are not required to identify yourself, it is helpful to do so. Your identity can be kept confidential. You may also be entitled to a reward.

While a tax attorney may be unnecessary to help in this situation, you may wish to consult with Mitchell A. Port at 310.559.5259 nonetheless.

December 3, 2007

U.S. Corporation Short-Form Income Tax Return, Form 1120-A, Is Obsolete

Last month, the IRS announced that effective for tax years beginning after December 31, 2006, the U.S. Corporation Short-Form Income Tax Return, Form 1120-A, can no longer be filed. For the 2007 tax year, all domestic corporations must file Form 1120, U.S. Corporation Income Tax Return unless required to file a special return.

For this and other tax issues, call Mitchell A. Port at 310.559.5259.