JCOHS Lawyers and Attorneys

Plenty of consumers are huntingfor tax help, as deductions, new tax laws, IRS compliance and so on are popular concerns. There exist lots of ways to proceed in finding a great tax attorney. You are likely seeking affordability as well. It is possible to cut the price and still get good performance. There exist more methods than before to locate a good deal on IRS assistance and still get quality.

Most individuals are seeking a good tax lawyer, but how will you proceed in finding tax help? Finding referrals from individuals you actually know and so too trust is a ideal way to begin. The people to talk with in your regional area will take in close friends and family who will lead you to a tax attorney. This is a ideal way to locate IRS assistance since it is direct from a person you do know and trust. They also actually know you and will tell if it’s a good match. But, it is definitely possible that the referrer could have different, conflicting needs than yours. Think of this when taking recommendations on tax help from anyone.

There exist still additional places to look for a tax lawyer in your locality. Most individuals find good success in looking through local networking, real estate, entrepreneurial, business and so on. These are good since they are loaded with city-specific information. These ares papers and ads could also include specials on IRS assistance in ads and classifieds. This isn’t as good as getting a recommendation maybe, but it can a decent areas to begin.

The Internet is an apparent but also underutilized way to locate a tax attorney. You can search the Internet as most good local and city directories will include linkage to tax lawyer websites. Searching the Internet for “tax attorney” or “tax help” will likely leave you with several choices. Because deductions, new tax laws, IRS compliance are in demand, the Internet is a good place to also read experiences directly from those who have received great meetings with IRS assistance in your city. With the Internet, be sure to try different search methods, since they also tend to provide varying links.

Also, tax help has various professional organizations associated with it. Look at professional organizations like National Association of Tax Professionals, American Bar Association, Tax Law Association. Reputable organizations such as these have good standards and can be viewed as a seal of approval. This is really one of the primary ways to locate IRS assistance if you don’t get a direct referral.

Another good source of referrals are additional related fields. Examples include entrepreneurs, business owners, bankruptcy lawyers, real estate agents and others. They might know of other tax help choices in the area. These individuals also have great professional opinions that are valid and of help, because of their expertise. Because their professionalism is involved, their referrals are given often with great care.

With deductions, new tax laws, IRS compliance being so popular, IRS assistance is in large demand. And, saving cash on tax help is simple if you know where to search. A tax lawyer will often provide excellent discounts plus special offers. Again, specials could be listed in networking, real estate, entrepreneurial, business and the like. Searching through the newspaper again may be of help. So too, the Internet. Also, because of the ample supply of IRS assistance, prices are actually moving down in most areas.

Keep in mind: although saving cash is necessary, don’t do this at the loss of a good experience. This is yet another cause to get a good referral, in tandem with saving money. Because of the growth of tax help, you will see specials in any location. It is now possible to find a great deal on IRS assistance while also getting high quality.



By: kent harper

About the Author:

If you are looking for a tax lawyer you need to know how to find the best one possible. There are literally hundreds of sites alleging to have the best tax lawyer available and it may seem that they are all pretty much the same. However, as with all types of lawyers, there are good tax lawyers as well as bad ones and it is important to find the right one for you.

http://urslaw.com

There are a number of questions that you need to ask any tax lawyer before you decide which company to hire. Obviously, experience is a key factor in narrowing down your list of potential candidates to a reasonably small number. If the tax lawyer you are considering has no recent experience with court cases then you should avoid using their services. This is because the tax laws are constantly changing and it is vital that your chosen tax lawyer is completely up to date with current legislation.

The track record of any tax lawyer is also important. If you ask any tax lawyer how many cases they have won, and lost, this will give you an idea of how effective they are at pleading your case. However, your individual circumstances should be taken into account and you need to ask the lawyer if they have had specific experience with a similar case and what the outcome was.

The best tax lawyer is one that specialises in more difficult cases and is more likely to be able to help you in whatever situation you find yourself.

The methods used by a lawyer in preparing your case should also be a consideration. Usually, a tax lawyer will be extremely thorough in investigating the circumstances surrounding your case and you should look for the most comprehensive service possible. A thorough tax lawyer will look into all of your financial records and gather evidence, of course, but will also look into any other mitigating circumstances to help with your plea.

Of course, any tax lawyer would like to claim that they can have any case against you dismissed but the reality is that this is often unlikely. You should discuss with the lawyers on your shortlist what penalties they anticipate you being given and how they plan to negotiate for lower ones. Obviously, you want to have a tax lawyer who can obtain the most lenient fines possible, even if the case against you is very clear.

Finally and probably most importantly, is the rapport that you feel when you are talking to the individual tax lawyer. It is essential that you are able to discuss everything freely and openly with whichever tax lawyer you finally decide to hire. If you do not feel comfortable talking with a particular lawyer then simply cross them off your list and move on to the next one.

About the author:

Find more information and tips about tax lawyer by visiting http://www.ursads.com



By: bilal

About the Author:

The most serious case in this area was handed down by the New South Wales Court of Criminal Appeal in R. v Ida Ronen, Nitzen Roden and Izhar Ronen on the 19th April 2006. The message which the courts delivered in this case is that they will treat all cases of serial tax evasion as extremely serious leading to long periods of imprisonment irrespective of the taxpayer’s individual circumstances even where taxpayers have paid their penalty tax in full. Details of the Ronen case have largely been extrapolated below from judgement of the New South Wales Court of Criminal Appeal. Additional comments have been added as appropriate. The Ronen case is a poignant example of what will happen to serial tax evaders who engage in serious tax evasion when they are detected. Serious tax evasion means evasion of $100,000 or more in tax for which taxpayers are routinely gaoled for 2-3 years for taxation offences even where they are first offenders and of good character. This does not necessarily have to be the case where you obtain competent, professional advice which will assist you to deal not only with the Australian Taxation Office but with the Commonwealth Director of Public Prosecutions following referral. Should anyone wish to explore this opportunity please do not hesitate to contact us, but in the meantime we recommend you read what follows.

The Case

This is one of the most important cases on tax evasion and the types of penalties to be applied. The matter went on appeal to the NSW Court of Criminal. The Ronens were convicted of two offences contrary to the Commonwealth Crimes Act arising from a conspiracy between them to defraud the Commonwealth of taxation revenue for which they were sentenced to terms of imprisonment. Interestingly the Commonwealth Director of Public Prosecutions appealed against what he asserted to be the inadequacies of the sentences imposed and the Ronens sought leave to appeal against the sentences as being harsh as the amount of penalty tax was not properly taken into account.

There was argument over whether the maximum penalty for each offence was relevantly imprisonment for 10 or 20 years following legislative change. It is worthy of note that Mrs Ronen pleaded guilty at the commencement of her sentencing proceedings to an offence under section 31 of the Financial Transactions Reports Act 1988 (Cth) concerning 11 cash transactions each less than $10,000 in value which were structured to avoid reporting the requirements under the Act, the maximum penalty being five years.

The Sentences

Mrs Ronen was sentenced to imprisonment for eight years and six months with a non-parole period of four years and six months. Each of her sons was sentenced to eight years and six months with non-parole periods of five years and six months each. There was also an issue as to whether the sentences should be served concurrently rather than cumulatively.

The Circumstances

Basically the offences arose during the course of the operation of a clothing business and involved a number of companies trading in the retail and wholesale clothing industry through a number of factory outlets selling clothing manufactured by the companies to the public at discount prices under the name of Dolina Fashions. The facts were that the applicants had agreed to defraud the Commonwealth of income tax by concealing a substantial proportion of the cash income generated by these shops. It was apparent that they had concealed somewhere between $15M and $17M with none of the cash taken by them being declared as income in either their personal or company tax returns. By various devices they concealed the greater part of their income with no more than 10% of the cash takings being banked.

What really put the torch under this case was that Mrs Ronen’s former male friend informed on the family’s tax non-compliance. By means of a phone tap further details of the conspiracy came to light and the conversations alerted the authorities as to how much money the applicants were sending overseas which led to a search warrant being executed with the applicants being arrested the same day, 7th February 2001.

Following conviction but before sentence the applicants settled with the Commissioner of Taxation with one of them raising in their grounds of appeal that insufficient weight had been given to the fact that the applicants had paid a considerable amount of penalty tax to the Commissioner.

The Ronens

The background to the matter is important. Mrs Ronen was aged 72 at the date of sentencing and was not in good physical health. She suffered from osteoporosis; lower back pain; osteoarthritis of both knees; conjunctivitis and bilateral cataracts; high blood pressure and was depressed. She was a successful businesswoman who had worked hard to establish her business and was a good mother to her sons. The judge accepted that Mrs Ronen would find prison extremely difficult particularly in view of her health. She presented a large number of references and testimonials attesting to her qualities as a mother, grandmother and friend; her charitable work and her contrition and the responsibility which she felt she owed her two sons.

Nitzen Ronen was 47 years of age, married with four children between the ages of 1 and 6½ years. He pleaded guilty, regretted his conduct and the effect on his children. He presented a number of references to the court outlining his philanthropy, being depicted a hard and industrious man with considerable skill and experience of the clothing industry. As for Izhar Ronen, he was 46 years of age, married with two children aged 17 and 16; he was shamed by the whole experience and he likewise produced testimonials as to his generosity and hard work.

The Trial Judge’s Findings

The judge said that their situation was tragic and each offender was a person of previous unblemished good character who each worked very hard to establish and maintain a highly successful business with each being well-respected in the community and who practise philanthropy at a high level. They were regarded as outstanding family members who were well regarded by friends and acquaintances with each being imprisoned awaiting sentence for the most serious of crimes. Although the judge was aware of the impact of a sentence of imprisonment on the families of her sons he could find nothing exceptional that would permit him to impose a lesser sentence on that account despite the obvious contrition and remorse demonstrated by them including the settlement of the civil actions with the Commissioner.

Grounds of Appeal

The four grounds of appeal relied upon by the applicants were:

1 The sentencing judge erred in finding that the maximum penalty for the offences was 20 years imprisonment.

2 He had failed to have proper regard to

a) the imposition of penalty tax;

b) the general and specific deterrents attaching thereto; and

c) the level of punishment inherent in the imposition of penalty tax.

3 The judge was in error in partially accumulating the sentences.

4 The sentences were excessive.

5 Under section 135.4 of the Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 1999 the maximum penalty for offences falling within this section is imprisonment for 10 years.

The relevance of Penalty Tax

What is of haunting significance here is the role to be played by the payment of penalty tax to the Commissioner before the sentencing proceedings have commenced. The judge had evidence before him that the Commissioner imposed penalties under section 226J of the Income Tax Assessment Act 1936 (Cth) of $7,180,508. That section deals with penalty tax where the shortfall results from intentional disregard of the law and the taxpayer is therefore liable to pay by way of penalty an additional amount of tax equivalent to 75% of the shortfall amount or part thereof. The question is – what effect should be given to the fact that the applicants had paid a considerable amount of penalty tax. The judge quoted from a number of authorities but the one which is of most importance is DPP v Hamman (NSW CCA, Unreported, 1 December 1998). Sheller J.A. stated

“General deterrence is a predominant consideration when sentencing for offences of defrauding the revenue.

Appeal courts have discussed and emphasised the seriousness of frauds committed to the detriment of the public revenue …

While undoubtedly it is a matter to be taken into account, it is, in my opinion, of small account that when caught out the offender pays the amount due and additional tax by way of penalty for which the offender is liable to a greater or lesser extent, according to the Commissioner’s discretion, whatever the reason for non-disclosure. Past integrity and good character, devotion of family and work and contributions to the community, impeccable though they have been, carry little weight … when the respondent was caught out.”

knowing that he had understated his income by very large amounts for his own benefit or advantage.

Apart from penalty tax the applicants were also liable for GIC under section 204(3) of the Income Tax Assessment Act 1936 as it relates to the post-assessment period.

Essentially where applicants wish the court to take into account the full impact of penalty tax as a matter of mitigation of sentence they have an onus of demonstrating the impact of the penalty upon them. Unfortunately the Ronens failed to do this.

Accumulation of Sentences

Generally it is a matter for the sentencing judge as to whether to make sentences concurrent or cumulative. One circumstance is where the discretion must be exercised in favour of cumulative sentences is where the appropriate sentence for one offence cannot comprehend or reflect the criminality involved in all the offences. Obviously in this case this was the approach taken as there was not one offence encompassing the whole of the criminality involved in the conspiracy.

Were the Sentences Excessive?

The applicants’ criminality fitted within the worst category given the length of time over which the conspiracy operated, the amount of money defrauded from the Commonwealth and the manner in which the fraud was carried out. There is little mitigation to the subjective features of the applicants having regard to the period of the offence and its systematic nature.

The most important aspect of punishment in relation to frauds on the Commonwealth revenue is general deterrence. Although the payment of penalty tax has some deterrent effect, it is not usually of the same magnitude as imprisonment even though the person is of good character and well respected in the community. It was particularly important in this case to denounce a decade of persistent, fraudulent conduct and the contempt of the taxation laws motivated by pure greed. The payment of penalty tax could not sufficiently achieve that purpose. The court was not persuaded that any lesser sentences were warranted because of the serious nature of the offences committed by the applicants.

Comments

What is particularly sobering is that the Crown was of the view that the total sentence of 8½ years was manifestly inadequate as against the statutory maximum of 20 years under the earlier legislation on which the crown sought to rely. Obviously it is open to the Crown in appropriate cases to seek to have tax evaders incarcerated for periods of up to 20 years where money laundering is involved. Tax evasions can be a very serious lesson in tax non-compliance. Should you be tax non-compliant call LAC Lawyers to obtain competent, professional legal advice.



By: Frank Egan – LAC Lawyers

About the Author:

1. Payroll taxes are essential

No matter how you spin it, there is no exception for unpaid payroll taxes. As a business owner or employer, it is your responsibility to be aware of any and all payroll tax deposits that need to be made for your employees.

2. IRS collections can get aggressive

The IRS is especially aggressive about payroll taxes, and will go to great measures to make sure they receive their deposits. If all else fails, they will even send agents to your business to seize assets.

3. Payroll tax penalties add up quickly

Immediate late fines can add up quickly, and can end up costing you thousands in unnecessary fees. If you notice that you missed a payroll tax deposit then you want to make sure and pay it as soon as you can. If you fail to deposit the money with government for long enough they could issue a lien against your bank accounts.

4. Small businesses are watched closely

Unfortunately many small businesses feel they are “under the radar” and choose to put off or evade payroll taxes for that reason. Well think again, because the IRS has their eye on all small business owners, and works to enforce full payroll compliance on all businesses both large and small.

5. Borrowing from payroll taxes is highly illegal

Despite what you may have heard, in no instance are you allowed to borrow from payroll taxes instead of depositing them. Doing so often results in huge legal headaches, and huge IRS penalties.

6. You have to pay

There is no way to resolve payroll tax disputes without spending some cash. Lawyer fees, time off work, and any resulting fines will negatively affect you and your business. On top of all of this, do not forget the IRS has the right to lock your front doors without a court order, instantly putting you out of business for who knows how long.

7. No business structure is safe

Too many times people mistakenly select a structure for their business because they think it will keep them safe from IRS collection agents. However, no matter if you are a sole proprietor or the owner of an LLC, you will always be held responsible for unpaid payroll taxes.

8. Trust Fund Recovery Penalty

In order to encourage prompt payment of payroll taxes the IRS setup what is known as the trust fund recovery penalty (TFRP). Although technically a tax, the IRS calls it the TFRP because you technically hold the employee’s money in trust until you make a federal tax deposit in that amount. Therefore, if you do not immediately pay these taxes on behalf of your employees then the IRS will assess the TFRP. Additionally, this penalty can be assessed on more then just the owner of the business. The IRS is allowed to penalize anyone authorized to sign and distribute payroll checks on behalf of the company.

9. 100% Penalty

When the IRS does assess the TFRP it will come with a horrendous 100% penalty. According to the IRS’s website the amount of the penalty is “equal to the unpaid balance of the trust fund tax.” Therefore, if you are $15,000 in debt from payroll taxes, they will charge you $15,000 on top of that, doubling your debt instantly.

10. Legal advice is a good idea

If you do get in to trouble with your payroll taxes, it is a good idea to get legal advice sooner rather than later. You could either seek advice from a local tax lawyer who specializes in payroll tax problem cases, or consult with a nationwide law firm like ours. Feel free to submit a contact request and one of our legal specialists will contact you as soon as possible to help resolve your IRS problems.



By: Roni Deutch

About the Author:

Highly Experienced

Tax lawyers have the education, training, and experience to help you solve your tax troubles. A competent tax lawyer will be knowledgeable about the IRS’ complicated tax code and therefore, better suited to help you resolve your tax debt.

IRS Defense

As you probably already know, the IRS can be very aggressive in their collection efforts. If you feel the IRS has treated you unfairly, then it is in your best interest to hire someone who has experience in dealing with the IRS and won’t be intimidated.

Privileged Communications

When you communicate with a tax lawyer or his or her staff, you can rest assure that what you tell them will remain confidential. Like all lawyers, tax attorneys are required to keep your communications confidential. They will only discuss with the IRS your financial information in order to resolve your tax debt.

Ethical Standards

Tax lawyers and attorneys are licensed and regulated by their respective state bars. They are required to complete a minimum amount of continuing legal education to remain up-to-date on their profession. They are also required to be honest in their communications. To do otherwise, would be to risk disciplinary sanctions by their state bar.

Skilled Negotiators

A tax lawyer’s negotiation skills and experience come in handy when negotiating with the IRS to resolve your debt. A tax lawyer can negotiate a manageable tax resolution since they have the experience and negotiation skills necessary to deal with the IRS.

Not Intimidated

Most taxpayers are intimidated by the IRS and the IRS knows this. On the other hand, tax lawyers are not intimidated by the IRS because they know what the IRS can and cannot do. Competent tax attorneys will not back down in their negotiations with the IRS until they have done the best they can for their clients.



By: Roni Deutch

About the Author:

Highly Experienced

Tax lawyers have the education, training, and experience to help you solve your tax troubles. A competent tax lawyer will be knowledgeable about the IRS’ complicated tax code and therefore, better suited to help you resolve your tax debt.

IRS Defense

As you may already know, the IRS can be aggressive in their collection efforts. If you feel the IRS has treated you unfairly, then it is in your best interest to hire someone who has experience in dealing with the IRS and won’t be intimidated.

Privileged Communications

When you communicate with a tax lawyer or his or her staff, you can rest assure that what you tell them will remain confidential. Like all lawyers, tax attorneys are required to keep your communications confidential. They will only discuss with the IRS your financial information in order to resolve your tax debt.

Ethical Standards

Tax lawyers are licensed and regulated by their state bars. They are required to complete a minimum amount of continuing legal education to remain up-to-date on their profession. They are also required to be honest in their communications. To do otherwise, would be to risk disciplinary sanctions by their state bar.

Skilled Negotiation

A tax lawyer’s negotiation skills and experience come in handy when negotiating with the IRS to resolve your debt. A tax lawyer can negotiate a manageable tax resolution since they have the experience and negotiation skills necessary to deal with the IRS.

Not Intimidated

Most people are intimidated by the IRS and the IRS knows this. On the other hand, tax lawyers are not intimidated by the IRS because they know what the IRS can and cannot do. Competent tax attorneys will not back down in their negotiations with the IRS until they have done the best they can for their clients.



By: Roni Deutch

About the Author:

To understand the exception, we need to step back in time.

To the surprise of many, the limited liability company is a relatively new form of business. It was created out of the blue by Wyoming in 1979. While the politicians indicated they were trying to be business friendly, they were really trying to find a way to generate more tax revenues. What better way than to create a new, flexible entity that was perfect for small businesses? Well, there is little disputing they stumbled onto something, but there was one hitch.

From 1979 to the late 80s, the LLC more or less went unnoticed. Why? The IRS took a long time in figuring out how it would be taxed. Would it be taxed like a corporation or like a partnership? Should an entire new section of tax code be created for it? The IRS never really came up with a good answer, so they let people select if they wanted to be taxed as a corp or partnership. Most picked partnership and everything was fine.

States are jealous of each other. When the IRS finally figured out how it would tax the limited liability company, all the other states immediately started passing laws that allowed LLCs to be formed in their states. A majority of the laws even allowed one person to form the entity. This caused immediate problems when most of these single owner LLCs filed partnership tax returns.

A partnership is a business venture between two or more people. This is a basic legal axiom that has been around forever. It is also imbedded in the tax code. You can probably guess the problem. How could a single owner LLC file taxes as a partnership. There is only one person!

After some debate, the IRS made its decision. A single owner LLC is to be treated like a sole proprietorship for tax purposes. You are probably wondering why you should care? Well, the ruling means that you have to pay the 15.2 percent self-employment tax if you are the proud owner of a single owner LLC. Most people don’t know this when they decide to form the entity and they get a very nasty surprise when it is time to pay Uncle Sam.

If you want to form a single owner LLC, there is nothing wrong with that. Just make sure you understand self-employment tax will be due and you have the money to pay it.



By: SD Lawyer

About the Author:

As everyone understands there are a number of Commonwealth Government taxes. The major ones are CGT, FBT, ICT, GST, LCT and PAYG (earn/withholding). At this stage this paper will only deal with GST legislation. The main piece of GST legislation is a new tax system (Goods and Services Tax Act 1999) which came into operation on 1 July 2000 and is payable only on supplies and importations made on or after that date. GST is charged at the rate of 10% on most goods and services consumed in Australia. It is important to keep in mind that the manipulation of GST is an offence which is punishable by fine, penalty, criminal sanction and may amount to a false or misleading claim which may contravene the Trade Practices Act 1974. Where ambiguities arise they have been traditionally resolved in favour of the taxpayer, however the pendulum has swung to look at the purpose or intent of the legislation in its overall context.

It is fair to say that GST applies to most businesses. Most businesses should have an ABN and be registered for GST so that they can charge either their customers or clients for goods and services. Effectively GST input tax credits can be claimed by all of those involved in the supply chain except the final consumer. There are a number of GST-free goods which include a number of hospital, medical, child care, religious, charitable, state-based services, education courses and duty free goods to name but a few.

Registration is central with the imposition of GST however problems can arise as there are basically three categories of potential registrants:

1 those who cannot be registered;

2 those who can be registered but do not have to be;

3 those who are required to be registered.

In order to be registered you must be carrying on an enterprise and it is mandatory where your annual turnover exceeds $50,000. Issues arise in a GST context depending upon your status e.g. employer and employee; employer and independent sub-contractor; principal and agent; partners, licensor/licensee and joint venturers. In the vast majority of cases in order to overcome any conflict the entity should have an ABN and be registered for GST provided they are carrying on an enterprise.

Complications can arise where both goods or services are sold, however the problem becomes more complicated in the services sector for some participants. An entity is liable to pay GST where it makes a taxable supply or importation. A taxable supply covers a wide range of transactions. It sounds trite to say but for there to be a taxable supply there must be a supply and this occurs when something passes from one entity to another in certain circumstances. There are mixed and composite supplies and to some extent this depends upon whether the parts of the supply may be separately identified. With mixed supplies there has to be apportionment. There has to be a consistent identifiable methodology which is adopted when dealing with these matters. Where goods are partly taxable and partly GST-free then any additional service has to be dealt with in the same way.

Ever since the introduction of the GST there have been a number of attempts by a number of tax-payers to avoid paying GST. The ATO looks strictly at the basis of the relationship between the taxpayer and any other party with whom they are dealing. For example, contractors who are service providers or putative or deemed employees. This examination goes not only to the issue of GST non-compliance but to whether or not PAYGW obligations have also been met. The following quote was taken from an ATO information bulletin with respect to the latter point: “Establishments that pay service providers are reminded of their withholding obligations, particularly the no-ABN withholding obligations where the service provider is a contractor. If the service provider does not quote their ABN or provide a statement by a supplier – reason for non-quoting an ABN to an enterprise form, the establishment must withhold 48.5% of the total payment and send the amount withheld to the Tax Office.” Of course any PAYGW obligation is now satisfied at 46.5% as against the 48.5% stated above. Of course all enquiries precipitated by the Tax Office will also extend to SGL and when they are not satisfied with the so-called contractor as an independent sub-contractor they will be made accountable for any shortfall in the superannuation guarantee component.

The status of the worker is all important. The Tax Office often describe persons engaging in a particular activity as a worker and this pervades the whole approach to this area including GST, PAYG (E&W) and SGL. Questions could arise as to whether the entity is acting as an agent for the service provider for not making GST supplies to clients or could be making taxable supplies to workers for example including facilities or administrative services. One of the key questions in this area is whether or not A or B are entities which are running separate and distinct enterprises involving the supply of services? Obviously it is better for the tax office if A is an employer as it streamlines the analysis and leads to the ready identification of what taxes have to be paid where the taxpayer is non-compliant. Alternatively much the same could be said where A is the principal and B the agent or vice-versa. Alternatively some of the same arguments could be used where A is the employer and B is a contractor. However, difficulties arise where the ATO encounters licensors and licensees; lessors and lessees; and bailors and bailees in their respective industries. The question of tax compliance or non-compliance is in part tied up with the question of exploitation by B of any available asset which they have a right to use or occupy. It is further complicated by whether or not separate payments have been received or where one of the parties accepts a group payment on behalf of both.

This is a complicated area which requires the detailed attention of a pure tax lawyer to ensure you are properly advised before you commit to a course of action or have any dealings with the ATO especially where you may be or are tax non-compliant.



By: Frank Egan – LAC Lawyers

About the Author:

One of the biggest problems that you will face in your life is owing back taxes to the IRS. When you are facing this problem there can be devastating results. Many people find it difficult to function in their daily life, can’t sleep at night and have problems with other members of their family because of the stress that they are facing from the tax debt. There are steps you can take to eliminate this problem in your life, no matter what phase of the tax problem you find yourself.

The first thing that you should do is get an expert on your side that can help you to negotiate with the government. Look for a firm that has the experience necessary to handle the Internal Revenue Service for your particular situation. If you are already receiving threatening letters from the government, the time to act is now. You should begin to solve your case, before the IRS begins to use levies, liens and garnishment against you to collect money that you owe.

The representative that you choose should inform you of all your taxpayer rights when you are dealing with back taxes. Of course, you should continue to see the correspondence that is occurring on your case. When you are represented, you will not have to speak with the IRS.

You should make sure that you check out the Enrolled Agent or CPA that you will be using you in your case with the Internal Revenue Service. Look at the number of cases like yours that they have handled and also find out the number of years they have been in business. You want someone with the most experience on your side to ensure that you are getting proper representation.

A tax lawyer can help you with your case as well. The cost may be a little higher for an attorney that specializes in administrative tax issues. But you should make sure that you do the same kind of research on an attorney that you would for a representative. Do your homework before you choose the right tax expert to help you with your back taxes. Fighting the IRS will take someone who has the experience and knowledge of the system to get you the kind of relief that you need.

You will find that just having someone on your side is enough to provide you with a great deal of relief. It is facing the Internal Revenue Service on your own that you will find incredibly stressful. Knowing that others have used the same Enrolled Agent, CPA or tax attorney to find relief will help you to relax a little bit and know that your life is being put back on track and that you are taking it into your own hands by getting assistance.

Make certain that the representative or attorney that you hire has the ability to file your back taxes and get you started with a repayment plan that will work for your finances. Also, be sure that they are able to negotiate a compromise with the Internal Revenue Service that will allow you to pay back a lesser amount to the government if you qualify. There are many things to consider and once you have a representative on your side, you will be ready to face the IRS without fear.



By: Jackie Johnson

About the Author:

By, Jones & Ryan

Dealing with the IRS and related tax problems can be anyone’s worst nightmare. Once the IRS has begun to go after you, it can seem that they won’t stop even after you think they have gotten what they want. The tax lawyers of Jones & Ryan have been working since 1995 to solve such nightmares. Grey W. Jones, Esq. and Cheryl L. Ryan, Esq. are tax attorneys with extensive knowledge in tax law and today want to answer some of your common tax questions for free. Below you will find four answers to common tax and IRS related questions. If you wish to find more in-depth answers and get more tax help our website offers an extensive frequently asked tax questions section that we are constantly updating, as well as, a simple tax help questionnaire to start a free initial consultation with our tax lawyers.

Why did the IRS file a tax lien against me?

A tax lien, usually filed with your county recorder, serves as notice to those who may loan you money (home or car loan, bank loan, credit card advances, etc.) that once the lien is filed, the IRS’ claim against you for taxes will come before those of anyone loaning you money after the filing. With certain exceptions it attaches to all property, real and personal, tangible and intangible, in which you have an interest, wherever the property may be located. A lien does not result in the actual seizure of any property, real estate or other forms. Further, before the IRS can file a lien against your property, it should give you 30-day notification that it intends to do so. This may give you time to make a payment or other arrangements.

Can the IRS levy on my house? On my wages? On my bank accounts? What about retirement funds?

A levy usually means the property is actually seized by the IRS. In the case of real estate, it means the IRS can force a sale of the property and keep the proceeds up to the amount of taxes, penalties and interest owed. A certain portion of wages and commissions are exempt from levy; the amount depends on a number of factors, including the number of dependents. All forms of bank accounts—savings, checking and CDs—are subject to a levy in full. In order to catch subsequent deposits, the IRS must serve a new levy on the bank. Once wages are levied upon, the same levy reaches all subsequent wages, commissions, bonuses, etc. No forms of retirement funds are exempt from levy, including social security payments and other forms of government pensions. However, unemployment and workers’ compensation benefits are exempt from levy, as are SSI and some forms of public assistance. A small amount of household and personal effects, and tolls and equipment used in the taxpayer’s trade or business, are exempt from levy.

The IRS is garnishing my wages. How can I stop them?

The IRS will garnish your wages after proper notice. All the IRS wants is payment or a good reason why you can’t pay. This is when you can negotiate a payment plan or an Offer in Compromise or convince the agency you are worthy of uncollectible status. It is imperative after you receive a notice of “Intent to Levy” that you deal with it immediately. Intents to Levy are time-sensitive and if you miss your deadline to reply, i.e. make payment arrangements, your employer will be made aware of the situation and your wages may be garnished. If you’re not sure how to go about this, consult a qualified tax attorney to assist you.

When is the right time to consult an attorney?

There are various reasons you would need to consult an attorney such as: fraud investigation, a long audit or one that involves legal issues, inadequate books/records, not filing returns for a number of years, if you don’t actually owe taxes, if the statute of limitations has run out or if you would feel more comfortable dealing with the IRS through an attorney. Whatever the reason, don’t hesitate to contact an experienced tax attorney to help you through your foray into the wide world of IRS red tape. Many law firms including Jones & Ryan offer free initial consultations to better understand your situation and decide how they can help.

The Jones and Ryan Tax Attorney website offers an extensive frequently asked tax questions and answers page. You will also find free tax articles as well as information about our lawyers, firm, initial free consultation, and how to get in contact with us.



By: Grey W. Jones

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