10 Useful Tips for Taxpayers Who Owe the IRS

On August 5, 2011, in Taxes, by blacklobellolaw

While many taxpayers get a refund from the Internal Revenue Service each year, there are those who owe.  Furthermore, some taxpayers are unable to pay the tax all at once.   Therefore, the IRS has announced a campaign to an effort to help struggling taxpayers get a fresh start with their tax liabilities.

Below is a list from the IRS of ten suggestions for taxpayers who owe money.

  1. Tax bill payments If you get a bill this summer for late taxes, you are expected to promptly pay the tax owed including any penalties and interest.  If you are unable to pay the amount due, it is often in your best interest to get a loan to pay the bill in full rather than making installment payments to the IRS.
  2. Additional time to pay Based on your circumstances, you may be granted a short additional time to pay your tax in full. A brief additional amount of time to pay can be requested through the Online Payment Agreement application at www.irs.gov or by calling 800-829-1040.
  3. Credit card payments You can pay your bill with a credit card. The interest rate on a credit card may be lower than the combination of interest and penalties imposed by the Internal Revenue Code. To pay by credit card contact one of the following processing companies: Link2Gov at 888-PAY-1040 or www.pay1040.com, RBS WorldPay, Inc. at 888-9PAY-TAX or www.payUSAtax.com, or Official Payments Corporation at 888-UPAY-TAX or www.officialpayments.com/fed.
  4. Electronic Funds Transfer You can pay the balance by electronic funds transfer, check, money order, cashier’s check or cash.  To pay using electronic funds transfer, use the Electronic Federal Tax Payment System by either calling 800-555-4477 or using the online access at www.eftps.gov.
  5. Installment Agreement You may request an installment agreement if you cannot pay the liability in full. This is an agreement between you and the IRS to pay the amount due in monthly installment payments. You must first file all required returns and be current with estimated tax payments.
  6. Online Payment Agreement If you owe $25,000 or less in combined tax, penalties and interest, you can request an installment agreement using the Online Payment Agreement application at www.irs.gov.
  7. Form 9465 You can complete and mail an IRS Form 9465, Installment Agreement Request, along with your bill in the envelope you received from the IRS.  The IRS will inform you (usually within 30 days) whether your request is approved, denied, or if additional information is needed.
  8. Collection Information Statement You may still qualify for an installment agreement if you owe more than $25,000, but you are required to complete a Form 433F, Collection Information Statement, before the IRS will consider an installment agreement.
  9. User fees If an installment agreement is approved, a one-time user fee will be charged.  The user fee for a new agreement is $105 or $52 for agreements where payments are deducted directly from your bank account.  For eligible individuals with lower incomes, the fee can be reduced to $43.
  10. Check withholding Taxpayers who have a balance due may want to consider changing their W-4, Employee’s Withholding Allowance Certificate, with their employer. A withholding calculator at www.irs.gov can help taxpayers determine the amount that should be withheld.

For more information, please visit the IRS website at www.IRS.gov.

Tisha Black Chernine, Esq.

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Are there any disadvantages of receiving the Home Buyers Tax Credit?

On February 25, 2011, in Foreclosure, Real Estate, Short Sale, Taxes, by blacklobellolaw

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What Can’t They Get At?

On October 19, 2010, in Asset Protection, Estate Planning, Finance, by blacklobellolaw

Using State and Federal Exemptions as Part of an Asset Protection Strategy

Exemptions Provided by Federal Law

Under Federal Law, specifically the ERISA Anti-Alienation Provision (29 U.S.C. § 1056(d)(1)), qualified retirement plans are protected from judgment creditors (this protection typically does not apply to  spouses and/or the IRS).  The law states”[e]ach pension plan shall provide that benefits provided under the plan may not be assigned or alienated.”   This means that assets held in an ERISA pension plan are not available to creditors.   Therefore, ERISA qualified asset protection planning gives a method for business owners and individuals to shelter assets that may otherwise be available to creditors, while at times generating a sizeable tax deduction in the process.

Exemptions Provided by Federal Law Under Federal Law, specifically the ERISA Anti-Alienation Provision (29 U.S.C. § 1056(d)(1)), qualified retirement plans are protected from judgment creditors (this protection typically does not apply to  spouses and/or the IRS).  The law states”[e]ach pension plan shall provide that benefits provided under the plan may not be assigned or alienated.”   This means that assets held in an ERISA pension plan are not available to creditors.   Therefore, ERISA qualified asset protection planning gives a method for business owners and individuals to shelter assets that may otherwise be available to creditors, while at times generating a sizeable tax deduction in the process.

Exemptions Provided by Nevada Law

The Nevada Legislature has enumerated several “exempt” assets via NRS § 21.090.

Nevada Homestead Protection

Under $550,000 NRS § 21.090(1)(l) and NRS §  115.01, the equity interest in a properly claimed homestead will be protected from judgment creditors.  However, there are limitations to this exemption that should be noted.   Most significant is the limitation of the state homestead exemption in bankruptcy to $125,000, regardless of state law providing for a larger or unlimited exemption.  This limitation applies to homestead interests that are acquired within a 1215-day (3 years and 4 months) period prior to the filing of the bankruptcy petition.   Consulting a qualified Bankruptcy Attorney regarding these issues could be helpful as these issues can be complex and must be handled on a case by case basis.

Other Exemptions Provided by Nevada Law

Nevada also provides for protection of up to $500,000 worth of non-qualified Retirement assets (NRS § 21.090(1)(r)). Please note that many of the limitations under ERISA law apply to this exemption as well.

NRS 21.090 provides for additional exemptions, such as the cash value associated with whole life insurance policies (limited to an amount prorated to annual premium payments of $15,000 per year).

Other  useful NRS 21.090 exemptions include (please note, this list is not exhaustive):

  • Social Security Payments;
  • Payments from the Division of Welfare  and Supportive Services of the  Department of Health and Human Services;
  • Proceeds from a life insurance policy;
  • Payments received as disability, illness or unemployment benefits, unemployment compensation and Veteran’s benefits;
  • A vehicle, if your equity in the vehicle is less than $15,000;
  • Child support and alimony received;
  • Personal property up to $1,000 in value;
  • Personal injury payments, in an amount not to exceed $16,150, received as compensation for personal injury (not including compensation for pain and suffering or actual pecuniary loss);
  • Seventy-five percent of the take-home pay (with qualifications); and
  • Wrongful death settlements (with qualifications).

No discussion of asset protection is complete without a thorough analysis and understanding of Fraudulent Transfer law.    For example, a transfer to defeat the rights of existing of anticipated creditors that would violate fraudulent transfer laws is illegal.  Additionally, hiding assets in an offshore account (and not disclosing the account in a bankruptcy schedule), and hiding funds from the IRS is illegal.

Tiffany N. Ballenger, Esq.

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Government Arrests Mortgage Lenders

On June 21, 2010, in Mortgage, Real Estate, by blacklobellolaw

As part of Operation Stolen Dreams, the government’s push against mortgage fraud, federal authorities investigated 1,215 criminal defendants allegedly responsible for more than $2.3 billion in losses and made 485 arrests.  Unlike previous mortgage fraud sweeps, Operation Stolen Dreams focused on federal criminal cases as well as civil enforcement, recovering money for victims and increasing cooperation with state and local partners. The operation involved the FBI, U.S. attorneys’ offices, U.S. Trustee Program, HUD, Treasury, Federal Trade Commission, IRS, and many others.

In Las Vegas, 123 defendants were charged, convicted, or sentenced as a result of the operation.  Most of the defendants worked in the local real estate industry including 30 loan officers, 24 real estate agents, 6 loan processors, 5 settlement agents, 4 mortgage brokers, 2 appraisers, and 1 builder.  Those defendants are accused of engaging in hundreds of fraudulent transactions with “straw” buyers or people who use someone else’s name to buy a house.  These transactions caused a gross total loss of more than $246 million. 

Joshua D. Carlson, Esq.

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Nevada’s Charging Order Protection to Small Corporations

On June 14, 2010, in Asset Protection, Corporate, by blacklobellolaw

An inside liability comes from assets owned by the company or from behavior performed by the company.  These liabilities are trying to get up and out to your personal assets.  An outside liability, on the other hand, comes from assets owned by you, individually, or from your individual behavior.  These liabilities are trying to get down and in to your company.  

With inside liabilities, the “corporate shield” will often prevent these lawsuits from invading your personal assets.  This is true for corporations and LLCs.  However, if you are personally responsible for an outside liability, will the assets in the company be subject to liquidation?  Once you have lost the lawsuit, you will be examined in the Debtor’s Exam.  In that examination, the opposing party may ask you virtually any question it wants regarding what assets you owned.

If you own a Nevada LLC, the judge can only issue a charging order to the creditor.  This means if and when there is a distribution from the LLC to the owner, that distribution will belong to the creditor. Until the passing of Senate Bill 242 (codified as NS 21.090 and 78.746), charging order protection was limited to LLCs and partnership entities.  Now, closely-held corporations enjoy the same protection!

If properly formed, the manager of the LLC will be the only one who determines if there is going to be a distribution.  If there is a charging order outstanding, the manager (client) will not make a distribution so the creditor receives no assets.  To make matters worse, the creditor may be liable for any income taxes of the LLC under IRS Revenue Ruling 77-137. 

Tiffany N. Ballenger, Esq.

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“Cancelled Debt” from a Foreclosure May be Taxable

On April 14, 2010, in Finance, Taxes, by blacklobellolaw

If the bank foreclosed on your house or you abandoned it, and the lender cancelled your debt, you may receive IRS forms from the lender regarding that cancelled debt.  Your lender may send you an IRS Form 1099-A, Acquisition or Abandonment of Secured Property or an IRS Form 1099-C, Cancellation of Debt.  If you used the debt to purchase, build, or substantially improve your primary residence, that debt may qualify as “acquisition debt,” and be eligible for the Home Mortgage Debt Forgiveness Relief program.  If you have received either Form 1099-A or Form 1099-C, the IRS recommends you review IRS Publication 523 and 525 to determine whether you must include the debt amount on your tax return as income.

This article does NOT constitute tax advice.  If you desire tax planning or assistance, seek a qualified professional.

Carlos L. McDade, Esq.

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Ten Facts about Mortgage Debt Forgiveness

On March 4, 2010, in Finance, Taxes, by blacklobellolaw

If your mortgage debt is partly or entirely forgiven during tax years 2007 through 2012, you may be able to claim special tax relief and exclude the debt forgiven from your income.  Here are 10 facts the IRS wants you to know about mortgage debt forgiveness.

1. Normally, debt forgiveness results in taxable income. However, under the Mortgage Forgiveness Debt Relief Act of 2007, you may be able to exclude up to $2 million of debt forgiven on your principal residence.

2. The limit is $1 million for a married person filing a separate return.

3. You may exclude debt reduced through mortgage restructuring as well as mortgage debt forgiven in a foreclosure.

4. To qualify, the debt must have been used to buy, build, or substantially improve your principal residence and be secured by that residence.

5. Refinanced debt proceeds used for the purpose of substantially improving your principal residence also qualify for the exclusion.

6. Proceeds of refinanced debt used for other purposes – for example, to pay off credit card debt – do not qualify for the exclusion.

7. If you qualify, claim the special exclusion by filling out Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness, and attach it to your federal income tax return for the tax year in which the qualified debt was forgiven.

8. Debt forgiven on second homes, rental properties, business properties, credit cards, or car loans does not qualify for the tax relief provision.  In some cases, however, other tax relief provisions – such as insolvency – may be applicable. IRS Form 982 provides more detail about these provisions.

9. If your debt is reduced or eliminated you normally will receive a year-end statement, Form 1099-C, Cancellation of Debt, from your lender.  By law, this form must show the amount of debt forgiven and the fair market value of any foreclosed property.

10. Examine the Form 1099-C carefully.  Notify the lender immediately if any of the information shown is incorrect. You should pay particular attention to the amount of debt forgiven in Box 2 as well as the value listed for your home in Box 7.

For more information about the Mortgage Forgiveness Debt Relief Act of 2007, visit IRS.gov. A good resource is IRS Publication 4681, Canceled Debts, Foreclosures, Repossessions and Abandonments. Taxpayers may obtain a copy of this publication and Form 982 either by downloading them from IRS.gov or by calling 800-TAX-FORM (800-829-3676).

Tisha Black Chernine, Esq.

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Claiming the First-Time Homebuyer Tax Credit

On February 23, 2010, in Real Estate, Taxes, by blacklobellolaw

Claiming the First-Time Homebuyer Tax Credit on your 2009 tax return might mean a larger refund but it can seem complex. Here are five tips to clarify the documentation requirements:

Settlement Statement: Purchasers of conventional homes must attach a copy of the Form HUD-1 or other properly executed Settlement Statement;

Properly Executed Settlement Statement: Generally, a properly executed Settlement Statement shows all parties’ names and signatures, property address, sales price and date of purchase. However, settlement documents, including the Form HUD-1, can vary from one location to another and may not include the signatures of both the buyer and seller. In areas where signatures are not required on the settlement document, the IRS encourages buyers to sign the Settlement Statement when they file their tax return - even in cases where the settlement form does not include a signature line.

Retail Sales Contract: Purchasers of mobile homes who are unable to get a Settlement Statement must attach a copy of the executed retail sales contract showing all parties’ names and signatures, property address, purchase price and date of purchase.

Certificate of Occupancy: For a newly constructed home, where a Settlement Statement is not available, attach a copy of the Certificate of Occupancy showing the owner’s name, property address and date of the certificate.

Long-Time Residents: If you are a long-time resident claiming the credit, the IRS recommends that you also attach documentation covering the consecutive five-year period such as the Form 1098, Mortgage Interest Statement or substitute mortgage interest statements, property tax records or homeowner’s insurance records.

For more information about the First-Time Homebuyer Tax Credit and the documentation requirements, please contact your CPA or tax professional and visit IRS.gov/recovery.

Tisha Black Chernine, Esq.

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First-Time Homebuyer Credit

On February 11, 2010, in Mortgage, Real Estate, by blacklobellolaw

If you purchased a home in 2009, or the first four months of 2010 and are a first-time homebuyer or a long-time resident purchasing a new home,  you may be eligible to claim the First-Time Homebuyer Credit.  Here are five key factors to consider when claiming the tax credit:

  • You must enter into a binding contract to buy a principal residence on or before April 30, 2010.  If you enter into a contract by this date, you must close on the home on or before June 30, 2010;
  • A first-time homebuyer is someone who has not owned another principal residence during the three years prior to the date of the purchase;
  • A long-term resident homebuyer is someone who has lived in the same principal residence for any consecutive five-year period during the eight-year period that ended on the date the new home is purchased;
  • The maximum credit for a first-time homebuyer is $8,000 and the maximum credit for a long-term resident homebuyer is $6,500; and
  • You must file a paper return and attach a Form 5405, which must include a copy of a properly executed settlement statement used to complete such purchase.

For more information about the First-Time Homebuyer Credit, including details about documentation and other eligibility requirements, visit: www.IRS.gov/recovery.  

Randy M. Creighton, Esq.

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Columbus Accountant and Realtor Plead Guilty to Mortgage Fraud & Obstruction of Justice Conspiracies

On January 26, 2010, in Mortgage, Real Estate, Taxes, by blacklobellolaw

Dennis G. Sartain of Hilliard, Ohio; and Bonnie Helt, of Columbus, Ohio, pleaded guilty on January 21, 2010, to conspiring to commit mortgage fraud, money laundering and obstruction of justice.  In a press release, the Justice Department and Internal Revenue Service (IRS) announced that Sartain, the accountant for co-defendant Thomas Parenteau, pleaded guilty to one count of conspiring to defraud the United States by impeding and impairing the IRS, one count of conspiring to commit money laundering, and one count of conspiring to obstruct justice.  Helt, a real estate agent for co-defendant Parenteau, pleaded guilty to one count of conspiring to commit bank and wire fraud and one count of conspiring to obstruct justice. 

According to the indictment and statements made at the plea hearing, Sartain conspired with Parenteau and others to prepare a $4.5 million fictitious loan application to refinance to improve a 30,000 square foot home.   As a result of the fraudulent loan documents, McCarty obtained nearly $4.5 million from one bank and an additional $1.5 million from a second bank, and she transferred the money to Parenteau.  From March 2004 through September 2006, Parenteau and Sartain dispersed in excess of $1 million of the loan proceeds back to McCarty by disguising the payments as payroll checks from Your Home Source (YHS) and JSS Investments, rental payments and consulting payments from YHS and other miscellaneous payments.   On Jan. 31, 2007, Parenteau and his wife refinanced the 30,000 square foot property and received a $12 million loan, which was used in part to pay off McCarty’s existing obligations at the two banks.

Helt admitted that from 2005 through 2007, she, Parenteau, and others negotiated and participated in real estate deals in which they sold luxury homes for a falsely inflated purchase price from the builder in exchange for undisclosed or disguised kickback.  In many of the transactions, the buyers misrepresented their income and assets in order to obtain financing of the inflated purchase price.  The buyers and sellers in the transactions attempted to justify the inflated purchase prices by creating false work change orders and addendums which created the appearance that the inflated price represented additional substantial work to be completed on the homes.  No such agreement was actually intended by any party.  Further, those documents were not disclosed to the lenders.  The object of each transaction was to use the loan proceeds in excess of the actual purchase price in order to fund hundreds of thousands of dollars in kickback payments to the buyers.  The loans associated with several of the real estate purchases have gone into default.

The U.S. District Court Judge Michael H. Watson has not scheduled a sentencing date.  Sartain faces a maximum sentence of 30 years in prison and a maximum fine of $1 million or twice the monetary loss or gain from the offense.  Helt faces a maximum sentence of 35 years in prison and a maximum fine of $1.25 million or twice the monetary loss or gain from the offense.

Carlos L. McDade, Esq.

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What To Do With Your EIN When Hiring New Employees

On October 9, 2009, in Corporate, Taxes, by blacklobellolaw

Job huntRecently we were asked if a single-member limited liability company (LLC) has to get a new EIN after it hired an employee.  Again we provide the typical lawyer’s answer, which is “it depends.”  The Internal Revenue Service (IRS) rules regarding this situation are as follows:

Single Member LLCs with Employees.  For wages paid on or after January 1, 2009, single member/single owner LLCs that have not elected to be treated as corporations may be required to change the way they report and pay federal employment taxes, wage payments, and certain federal excise taxes. On August 16, 2007, changes to Treasury Regulation Section 301.7701-2 were issued. The new regulations state that the LLC, not its single owner, will be responsible for filing and paying all employment taxes on wages paid on or after January 1, 2009.  These regulations also state that for certain excise taxes, the LLC, not its single owner, will be responsible for liabilities imposed and actions first required or permitted in periods beginning on or after January 1, 2008.

A single member LLC has been filing and paying employment taxes under the name and EIN of the owner, and no EIN was previously assigned to the LLC, a new EIN will be required for wages paid on or after January 1, 2009.  If a single member LLC has been filing and paying excise taxes under the name and EIN of the owner and no EIN was previously assigned to the LLC, a new EIN will be required for certain excise tax liabilities imposed and actions first required or permitted in periods beginning on or after January 1, 2008.  The following examples may assist in determining if a new EIN is required:

  • If the primary name on the account is John Doe, a new EIN will be required.
  • If the primary name on the account is John Doe and the second name line is Doe Plumbing (which was organized as an LLC under state law), a new EIN is required.
  • If the primary name on the account is Doe Plumbing LLC, a new EIN will not be required.

You will be required to obtain a new EIN if any of the following statements are true.

  • A new LLC with more than one owner (Multi-member LLC) is formed under state law.
  • A new LLC with one owner (Single Member LLC) is formed under state law and chooses to be taxed as a corporation or an S corporation.
  • A new LLC with one owner (Single Member LLC) is formed under state law, and has an excise tax filing requirement for tax periods beginning on or after January 1, 2008, or an employment tax filing requirement for wages paid on or after January 1, 2009.

You will not be required to obtain a new EIN if any of the following statements are true.

  • You report income tax as a branch or division of a corporation or other entity, and the LLC has no employees or excise tax liability.
  • An existing partnership converts to an LLC classified as a partnership.
  • The LLC name or location changes.
  • An LLC that already has an EIN chooses to be taxed as a corporation or as an S corporation.
  • A new LLC with one owner (single member LLC) is formed under state law, does not choose to be taxed as a corporation or S corporation, and has no employees or excise tax liability.  NOTE:  You may request an EIN for banking or state tax purposes, but an EIN is not required for federal tax purposes.

Carlos L. McDade, Esq.

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Changing Your EIN When Your Business Name Changes

On October 8, 2009, in Corporate, Taxes, by blacklobellolaw

A client recently changed the name of their businIRSess and asked whether they must obtain a new Employer Identification Number (EIN) from the Internal Revenue Service (IRS). 

First, check whether your type of entity needs a new EIN if it changes its name.

If a new EIN is not necessary, then the business must change its business name with the IRS to register the new name with the pre-existing EIN.  The methods for doing so are as follows:  

Business

 Action Required

 Sole Proprietorship

 Write to the IRS at the address where you filed your return, informing the IRS of the name change. Note: The notification must be signed by the business owner or authorized representative.
   

 Corporation

 If you are filing a current year return, mark the appropriate name change box of the Form 1120 type you are using: 

  • Form 1120:  Page 1, Line E, Box 3
  • Form 1120S:  Page 1, Line H, Box 2

If you have already filed your return for the current year, write to the IRS at the address where you filed your return to inform them of the name change.  In addition: 

  • The notification must be signed by a corporate officer.

 Partnership

 If you are filing a current year Form 1065, mark the appropriate name change box on the form:  Page 1, Line G, Box 3.If you have already filed your return for the current year, write to the IRS at the address where you filed your return to inform them of the name change.  In addition: 

  • The notification must be signed by a partner of the business.

 

Carlos L. McDade, Esq.

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IRS Prosecutes First-Time Homebuyer Credit Cheats

On August 4, 2009, in Real Estate, Taxes, by blacklobellolaw

The Internal Revenue Service announced on July 29, 2009, its first successful prosecution related to fraud involving the first-time homebuyer credit (FTHC).  On its website, the IRS warned taxpayers to beware of this type of scheme.

On Thursday, July 23, 2009, tax preparer James Otto Price III, from Jacksonville, Florida, pled guilty to falsely claiming the first-time homebuyer credit on a client’s federal tax return. Price faces the possibility of up to three years in jail, a fine of as much as $250,000, or both.

The IRS is investigating dozens of cases of potential instances of fraud involving the credit.  How does it find these fraudulent returns?  The IRS has a number of sophisticated computer screening tools to quickly identify returns that may contain fraudulent claims for the first-time homebuyer credit.

“Taxpayers should be wary of anyone who promises to get them a big refund,” said Eileen Mayer, Chief, IRS Criminal Investigation.  Mayer publicly announced “We will vigorously pursue anyone who falsely tries to claim this or any other tax credit or deduction.”

Whether a taxpayer prepares his or her own return or uses the services of a paid preparer, it is the taxpayer who is ultimately responsible for the accuracy of the return. Fraudulent returns may result not only in the required payment of back taxes but also in penalties and interest.

First-Time Homebuyer Credit

The IRS explains the proper use of the First-Time Homebuyer Credit on its website, www.irs.gov.  The FTHC was originally passed in 2008, and modified in 2009.  The law provides up to $8,000 for first-time homebuyers. The purchaser, however, must qualify as a first-time homebuyer, which for purposes of this credit means someone who has not owned a primary residence in the past three years. If the taxpayer is married, this requirement also applies to the taxpayer’s spouse. The home purchase must close before December 1, 2009, to qualify, and the credit may not be claimed on the purchaser’s tax return until after the taxpayer closes and has purchased the home.

Different rules apply for homes bought in 2008.

-Carlos L. McDade, Esq.

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