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Disagreeing with the IRS (503)
Author: Holmes F. Crouch
Pages: 224
List Price: $19.95
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  • Summary

    DISAGREEING WITH THE IRS (T/G 503) covers the official policy statements, tax laws, and court rulings regarding the wrongful acts and erroneous assertions by the IRS, and why it is important to confront its Draconian enforcement procedures (liens, levies, and seizures) before the damage becomes irreparable. Also covered:

    • Responding to mismatching notices
    • Appealing audit results within IRS
    • Small Tax Court & pro se procedures
    • Wrongful levies & hardship relief
    • True life taxpayer examples
    • New laws for suing IRS agents

    Table of Contents
    Disagreeing With The IRS
    Book:  503
    
    Table of Content
    
    1.  OFFICIAL IRS POLICY                         1-1
    
        Mission Impossible                          1-2
        The “Heart of Administration”               1-4
        What Is “True Meaning”?                     1-5
        “Reasonable and Vigorous”?                  1-7
        Commissioners’ Open Letters                 1-8
        Higher Service Standards                    1-10
        Are Taxpayers “Customers”?                  1-11
        “Bill of Rights” Acts                       1-13
    
    2.  IMPORTANCE OF RESPONDING                    2-1
    
        Contents of Notices                         2-2
        Consequences of No Response                 2-4
        Last “Address of Record”                    2-6
        Should Use Form 8822                        2-8
        Before Responding: Peruse                   2-9
        Phone & Log On                              2-11
        Here’s An Example                           2-13
        No Human IRS Eyes                           2-14
        Electronic Looting: Unstoppable             2-16
        States Electronically Loot Also             2-18
    
    3.  WHEN NO RETURN FILED                        3-1
    
        No Statute of Limitations                   3-2
        What Constitutes “No Return”                3-3
        “Extension” Is No Substitute                3-5
        Returns Executed by IRS                     3-7
        How IRS “Returns” Used                      3-9
        Engage a Tax Professional                   3-11
        Prepare “Zero Tax” Year (s) First           3-12
        File “Low Tax” Year (s) Next                3-15
        Do “Problem Returns (s)” Last               3-17
        Also, File State Returns                    3-19
    
    4.  COMPUTER MISMATCHINGS                       4-1
    
        The Overall Scheme                          4-2
        Information Returns: General                4-4
        Some Do’s and Dont’s                        4-5
        The Nominee Problem                         4-8
        Reportable Deductions?                      4-9
        Genie Notice: Page 1                        4-10        
        Genie Pages 2 to 5                          4-12
        Optional Response “A”                       4-14
        Optional Response “B”                       4-15
        Optional Response “C”                       4-17
        IRS’s “Acceptance” Answer                   4-18
    
    5.  AMENDING YOUR RETURNS                       5-1
        
        Meaning of “The” Return                     5-2
        The Role of Amending                        5-3
        Time Limitations for Amending               5-4
        Amending for Underpayments                  5-6
        Overview of Form 1040X                      5-8
        Many Correction Uses                        5-9
        Change in Filing Status                     5-11
        Refunds from Mismatching Notices            5-13
        Loss Carryback Refunds                      5-15
    
    6.  EXAMINATION NOTICES                         6-1
    
        The Selection Process                       6-2
        Two Types of Audits                         6-4
        Office Audit Notice                         6-5
        Field Audit Notice                          6-7
        Interview Procedures                        6-9
        Explanation of Processes                    6-10
        The Betting Strategy                        6-12
        Repetitive Audits?                          6-13
        Field Agent Elitism                         6-15
        Role of Representative                      6-16
    
    7.  Appealing Audit Results                     7-1
        
        Audit Change Transmittal                    7-2
        Appeal Within 30 Days                       7-4
        Example Appealable Issues                   7-5
        Conference Request                          7-7
        Preparing Your Protest                      7-7
        Specific Protest Example                    7-10
        Acknowledgment by Appeals                   7-12
        Be Wary of Forms 872                        7-13
        Appearance at Conference                    7-14
        Closing Procedures                          7-15
    
    8.  SMALL TAX COURT                             8-1
        
        “Small Tax” Defined                         8-2
        Notice of Deficiency                        8-3
        The Petition Format                         8-5
        Paragraph 4 Examples                        8-7
        Filing Fee, Copies, Etc.                    8-10
        May Represent Yourself                      8-11
        Events After Filing                         8-12
        “Calendar Call” Explained                   8-13
        Settlement Stipulation                      8-15
        Stipulation for Trial                       8-16
        Finality of Decision                        8-17
    
    9.  LIENS, LEVIES, & SEIZURES                   9-1
    
        Authority to Assess                         9-2
        Overassessing Is the Norm                   9-3
        The Collections Dragon                      9-4
        Notice and Demand: 10 Days                  9-5
        How a Lien Works                            9-7
        How a Levy Works                            9-8
        How Levy Can Cause Death                    9-11
        Refund Due Deceased Taxpayer                9-12
        How Seizure Works                           9-15
        Items Exempt From Levy                      9-16
        
    10. WRONGFUL LEVIES & HARDSHIPS                 10-1
    
        Example: Erroneous Levy                     10-2
        Seek Release of Levy                        10-4
        “Significant Hardship” Defined              10-5
        TAO Application: Form 911                   10-7
        Installment Payments                        10-8
        Financial Disclosure Statements             10-9
        Requesting Withdrawal of Lien               10-11
        Appealing Levies & Seizures                 10-14
        “Last Resort”: OIC                          10-15
        Use OIC Form 656                            10-17
        
    11. LITIGATION MATTERS                          11-1
        
        A Leadoff Example                           11-2
        How the IRS “Responded”                     11-4
        Alternative Theory Barrage                  11-5
        Fraud Penalty Abusiveness                   11-7
        Tax Court Pros & Cons                       11-10
        Section 7430 Says--                         11-11
        Claims Court Jurisdiction                   11-13
        District Court Jurisdiction                 11-14
    
    12. SUING IRS AGENTS                            12-1
    
        Confidentiality of Returns                  12-3
        Sample Court Rulings                        12-4
        Again With “Teeth”                          12-6
        Two Particular Sec. 7213 Rulings            12-8
        Five New Damage Laws                        12-10
        Commentary on Section 7431                  12-12
        Commentary on Section 7432                  12-14
        Commentary on Section 7433                  12-16
        Recording IRS Misconduct                    12-17
        Frivolous or Groundless Claims              12-20

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