IRS FORENSIC ACCOUNTING BY TPI

 

Victoria C. Osborn

Certified Fraud Examiner

 

Anti Fraud Professionals

Preventing, Detecting, Deterring and Investigating Fraud

 

 800-447-6181                                   rvosborn1@msn.com

  719-548-0663                                Fax: 719-264-1514             

 

NOTE:  This website is currently under renovation.  We still provide assistance in the following areas.

 

IRS Disputes 

Civil:

 

It is IMPORTANT to identify what your issues are regarding IRS in order to understand your options.  The following are some of the areas that we can help you with:

 

*What records are important?  Your master file account is as important to you as your records are to the IRS.  This applies to individuals and businesses.

 

“The Individual Master File, which consists of a series of runs, data records and files that are in production with links to many of the other IRS systems located at MCC, TCC, DCC and Campuses.  The IMF receives individual tax submissions in electronic format and process them through a pre-posting phase, posts the transactions, analyzes the transaction and produces output in the form of Refund data, Notice data, Reports, and information feeds to other entities.”  See Internal Revenue Service IRS.gov, which is an article published by the Internal Revenue Service on the official IRS website which provides an overview of the “Individual Master File”. 

 

*Unenforceable assessments such as (1) barred (2) has an assessment been properly made.

 

*Statutory Notices such as (1) Notice of Deficiency (2) Notice and Demand (3) Notice of Federal Tax Lien (4) Notice of Intent to Levy (5) Notice of Levy (6) Notice of Seizure (7) what to do when you do not receive required notices.

 

*Understanding your rights such as (1) redetermination of a deficiency (2) Collection Due Process (3) Audit Reconsideration (4) Collection Alternatives.

 

*Understanding Collection Alternatives such as (1) Offers in Compromise (2) Installment agreements (3) Audit Reconsideration.

 

*Penalties and Interest such as (1) understanding how they are calculated (2) what penalties apply (3) Failure to File (4) Failure to Pay (4) Failure to Deposit (5) is there a limitation on penalties (6) is there a limitation on interest.

 

*How your payments been applied to your account and how this affects the balances IRS claims you owe.  

 

*Understanding various forms such as (1) Form 4340 (2) Certificates of Official Records (3) the 23C (4) Summary Record of Assessments.

 

*Understanding how the statute of limitations affects your individual circumstances such as (1) assessment statute of limitations (2) collection statute of limitations (3) refund statute of limitations.  It is EXTREMELY IMPORTANT to understand what action will cause these statutes to be suspended and/or extended.

 

*What are frivolous arguments? 

 

*What are the Substitute for Return (SFR) procedures? 

 

Criminal Cases:

                We work with your legal professionals. 

 

If you believe you are under criminal investigation it is NOT too late to work things out.

 

If you have been indicted it is still NOT too late. 

 

                The evidence can be overwhelming and difficult to manage.  We provides services that (1) mine the evidence produced (2) locate and obtain additional evidence (3) manage large volumes of evidence (4) help identify what the evidence says.

 

Bankruptcy Cases:

 

                Bankruptcy filings have a profound affect on tax cases.  It is IMPORTANT to know (1) what your individual responsibilities are (2) the affect on partnerships, corporations, etc. (3) who receives the benefits of the tax attributes (3) what happens to your tax issues when a bankruptcy is closed (4) how does a bankruptcy affect the future.

 

Trust Fund Recovery Penalty:

 

                This penalty is asserted based on IRC Section 6672.  If this penalty has been asserted against you as an individual we can help you determine if the penalty is proper.   For example (1) what tax periods are involved (2) has the statute of limitations expired (3) did IRS make a proper determination as to the responsible individual and (4) were you given proper notice and opportunity to challenge the assertion of the penalty.