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EA Part 3, Appeals申诉 - Coggle Diagram
EA Part 3
U1: Practices and Procedures
Enroll Agents 基本信息
CE: Continuing Education
之后每年：至少16小时，2小时有关ethics
3年的周期中：总共完成72小时CE，如果平均分，为每年24小时
第一个enrollment cycle （三年）: 2小时/月 and 年度至少2小时有关ethics
Circular 230
开公司让员工帮忙报税，员工信息需要被保留3年
Duties and Restrictions 执业时的义务
Conflict of Interest
双方waive conflict，并且在30天内给出written waiver
Sanctionable Acts 可被处分的行为
Rules and Penalties 处罚措施
Preparer Penalties
Failure to retain records (keep for 3 years after April 15th): $60
Endorse client's refund check: $635
Failure to Sign/ Furnish PTIN/ Furnish Copy: $60
Failure to do "due diligence" with EIC eligibility check (record retention for 3 years): $635
Taxpayer Penalties
Failure-to-File: 5%/mo (up 25%)
Failure-to-Pay: 0.5%/mo (up 25%)
Substantial Understatement: 20%
Fraud: 75% + criminal penalties
Frivolous Tax Return: $5,000 / return
Negligence Penalty for Understatement
20% of understated tax
只罚二者之一，不叠加
"Disregard" means careless, reckless or intentional disregard
又称 Accuracy-related Penalty
U2: Representation Before the IRS
Power of Attorney 代理人权利
CAF number （Centeralized Authorization File)
Form 2848 POA
同一个matter只能指定一个POA，file新POA会自动revoke旧POA
如果条款允许Delegation，拿到POA的representative可以再指定一个人合作，此时两人同时都有关于这个matter的POA
Building the Taxpayer's Case 要从客户那里收集哪些信息？
Legal Authority and References 法律条文的出处
Treasury Regulations
Revenue Rulings (Internal Revenue Bulletin)
IRC Internal Revenue Code
Revenue Procedures (Internal Revenue Bulletin)
Private Letter Ruling
Related Issues
IRS Correspondence 信件
TAS (Taxpayer Advocate Service)
Systemic Burden 比如联系IRS却一直得不到回信
受到IRS的不公平对待
Economic Burden 因税务问题导致的严重经济困难
Public Policy
Statute of Limitations 时效性 (for IRS to assess new taxes)
6-year 如果申报收入比实际总收入少25%以上
7-year Worthless security or bad debt deduction
3-year rule
无限期 for fraud or not filed returns
Claim Refund: 报税后3年 or 付税后2年 两者中晚的那个
Freedom of Information Act (FOIA)
U3: Specific Areas of Representation
Collection 税务征收
collections statute of limitations： 报税被IRS评估后的10年
Tax Lien
税务账单发出后10天内不付清，lien就会产生并附在你的财产上
即使有installment agreement，IRS仍有权create lien
IRS发送Notice of Tax Lien之后，30天内taxpayer可以申请Appeal（用CDP）
Tax Levy
Abatement 暂缓和减免
Installment Agreement （form 9465）
Managerial & Ministerial Act 利息免除 (form 843)
Extension to Pay 180天 （form 1127）
First Time Penalty Abatement (form 843)
OIC (Offer in Compromise) (form 656)
直接免除部分税负
必须提交Form433-A/B 提供财务信息
Bankruptcy 破产带来的税务减免
要免的税在file破产的3年前就报了 (Filed)
要免的税在file破产的240天前就被assessed了
要免的税在file破产的3年前就到期 (Due)
The IRS has not filed a lien with respect to the taxes
因为如果一个Lien产生了，这个税就无法被discharge了！
Other Areas 税务审查
IRS Appeals 对审计结果的申诉 （30-day letter）
Fast-Track Remediation
若未达成共识，还可以走常规申诉流程
Small Case Procedure <$25,000
U.S. Tax Court 走法律流程申诉（90-day letter）
Examination of a Return (Audit) 税务审计
Burden of Proof 取证义务
U4: Electronic Filing Process
E-File Privilege & Compliance
E-File Overview
Rejected Return 如果数字错误： AGI误差小于$50，应交税款误差小于$14，可以立即重传
Authorized E-File Provider
Intermediate Service Provider
Software Developer
ERO (Electronic Return Originator)
Transmitter
Reporting Agent (payroll companies)
任何人，如果有超过10个form要报，就必须用E-File，否则每多一个form罚款$330
E-filing is limited to tax returns with prescribed due dates in the current year and two previous years
ERO Responsibilities:
retain a copy of W-2/W-2G/1099-R (end of yr)
Forms 8879 & 8878 (3 years)
Appeals申诉
CAP (Collection Appeals Program)
decision final 双方无法上诉
Lien/ Levy/ denial of installment agreement
5 business days 解决
CDP (Collection Due Process)
收到Lien/Levy notice 的30天内提出
处理结果可以在法院上诉