Contact Us
(888) 712-7690
(703) 425-1400
for all IRS
tax issues
,
problems & emergencies.
::
www.irstaxattorney.com
::
ab@irstaxattorney.com
www.irstaxattorney.com
::
Add To Favorites
::
Set As Homepage
::
SITEMAP
::
To search this page, hold Ctrl + F
Home
Appeals Manual
Articles by Alvin Brown
Contact IRS Tax Attorney Help
Congressional Contacts
FAQ
Final Lein Discharge Regulations
Find a Tax Attorney - Selecting a Tax Attorney
Fraud Statutes
Important Links
Installment Agreements
IRS Abuses
Legislation
Levy
Liens
Innocent Spouse Relief
Offer in Compromise
Offer In Compromise Manual (4/1/2008)
Services
State Offers in Compromise
Statute of Limitations
Tax Court
Tax Return Preparation
Tax Return Preparation Services
Offer In Compromise
What is an OIC? How do I file an Offer in compromise?
OIC - The 10 most important things you need to know
7122 statute
Acceptance p1
Acceptance
Alternative Minimum Tax
Attorney General
Bankruptcy
Bankruptcy
Breach of Agreement
Bulletin 2003-36
Claim for Refund
Contractual Terms
Contract Law Principles
Delegation of Authority
Department of Justice
Enforceability on Children
Equitable Estopple
Fact Finding
Fact Finding p2
Fact Finding
Fact Finding p4
Fact Finding
Final Regulations
Financial Analysis Handbook
Interest
IRS Criticized
IR-2003-124
IR-2004-130
IR-2004-17
Jurisdiction
Levy Prohibited
Minor Child
Necessary Expenses
Net Operating Loss
Offer In Compromise
OIC cases 6224(c)(2)
OIC in Examination
Oral Statements
Overpayment
Partnerships
Penalties
Receiver
Release of Other Parties
Revenue Procedure 60-22
Revenue Procedure 57-16
Revenue Procedure 60-22
Revenue Procedure 80-6
Revenue Ruling 72-436
Satisfaction & Accord
Statute of Limitations
Summons
Tax Court
T.D. 8829
Tithing
User Fees
U.S. Attorney
Writing Required
Fact Finding
OIC Policy Statements Offer in Compromise
Testimony from Alvin Brown published by the House Ways & Means Committee of the U.S. Congress
Abuse of Discretion Offer in Compromise
Offer In Compromise Manual
Overview
Special Case Processing
Effective Tax Administration
Independent Admin. Review
Offer Receipts
OIC Received in Exam
Doubt as to Liability Offers
Effective Tax Admin. Offers
Combination Offers
Review, Closing & Reporting
Case Processing & Controls
Special Case Processing
Processability
Investigation
Financial Analysis
Collateral Agreements
Return & Reject Processing
Acceptance Processing
Actions on Accepted Offers
Financial Analysis Handbook
Legislative History
Offer in Compromise Regulations
OIC Payments Plans
RS Policy Statement P-5-100
Revenue Procedure 2003-71
Statute - 7122 o RRA 1998
T.D. 9086
Technical Advice
New Page 1
OIC Frequently Asked Questions
Offer In Compromises Cases
Joseph G. Dostal v. Commissioner
OIC Cases - Miscellaneous
OIC Cases - Economic Hardship
OIC Cases - bankruptcy
OIC Cases - abuse of discretion
OIC Cases - Interest Abatement
Offer In Compromise Manual
Internal Revenue Manual
Internal Revenue Manual
Internal Revenue Manual
Internal Revenue Manual
Appeals
Appeals Manual
Articles
Corporation Levies - Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
Levies - Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
Liens - Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
OIC Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
OIC Levy Abuse Offer in Compromise IRS Offer in Compromise Offer Compromise | IRS Tax Attorney
Audit Techniques Guide
Accuracy - Annoucement 2002-2 - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy - IRS Audit - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy - Fraud Penalty - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy Introduction - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy - Negligence of rules - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy - Policy Statements - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy -Reasonnable Cause - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy Related Penalty - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy - Substantial Understatement - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Accuracy - Valuation Misstatement - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Aviation Tax - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Carpentry / Framing - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Coal Excise Tax - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Cost Segregation - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Cost Segregation Introduction - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Cost Segregation Legal Framework - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Cost Segregation METHODOLOGIES - Audit Techniques Guide | irstaxattorney.com | Offer in Compromise
Audit Technique Guide – Retail Industry
The Examination Audit Process
Audits
Examining Process
Audit Examining Process Overview
Overview & Responsibilities
Pre-Contact Responsibilities
Pre-Contact Resp. Cont.
Examination Techniques
Examination Techniques Cont.
Examination of Income
Examination of Income Cont.
Required Filing Checks
Penalty Consideration
Issue Resolution
Report Writing
Report Writing Cont.1
Report Writing Cont.2
Planning & Monitoring
Determining Return Need
Source of Returns
Classification
Classification cont.
Assignment
Audit Examining Process 1
Planning and Monitoring
Determining Return Need
Source of Returns—DIF and Ordering
Other Source Workload
Classification
Classification (Cont. 1)
Storage of Selected Returns
Assignment of Selected Returns
Special Examination Features and Programs
International Features
Audit Examining Process 2
General Examination Information
Miscellaneous Examination Procedures
Technical Advice to Taxpayers and Examination Personnel
Employee Conduct and Responsibilities
Disclosure of Official Information
Classification, Examination and Review of Employee Returns
Audit Examining Process 3
Overview
Responsibilities
MACS Security
User Procedures
Case Administration
Special Features and Procedures
Audit Examining Process 4
Introduction
Adjustments—Miscellaneous
Claims
Closings to Appeals
Conversion of Returns
Correspondence
Credit Transfers and Miscellaneous Adjustments
Delinquent and Substitute for Return Processing
Delinquent and Substitute for Return Processing (Cont. 1)
Employment Excise Tax Adjustments
Entity Changes
Examined Closings, Surveyed Claims, and Partial Assessments
Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 1)
Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 2)
Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 3)
Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 4)
Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 5)
IDRS Research
Individual Retirement Account (IRA) Adjustments
Inventory Control
Jeopardy Assessments/Termination Assessments/Transferor/Transferee Assessments
Large Dollar Cases
Manual Refunds
Missing Returns and Error Accounts
Non-Examined Closings/Deleting AIMS Records
Non-Master File (NMF) Processing
Openings
Openings (Cont. 1)
Payments and Remittances
Quick Assessments
Reopening/Reclosing/Reinputting Records
Reports
Reports (Cont. 1)
Revenue Agent Reports (RAR’s) Sent to States
Social Security Administration (SSA) Adjustments
Terminal Operations
Transfers
Updating/Correcting AIMS Data Base
Unpostable Resolution
Unpostable Resolution (Cont. 1)
Audit Examining Process 5
TE/GE AIMS Processing
TE/GE AIMS Processing (Cont. 1)
TE/GE Examined and Non-Examined Closures
TE/GE Examined and Non-Examined Closures (Cont. 1)
TE/GE Examined and Non-Examined Closures (Cont. 2)
TE/GE AIMS Special Processing Procedures
TE/GE AIMS Special Processing Procedures (Cont. 1)
TE/GE Reports
TE/GE Reports (Cont. 1)
Audit Examining Process 6
Information Returns Program (IRP) Scope and Background
Information Returns Program (IRP) Scope and Background (Cont. 1)
Information Returns and Information Reporting
Information Returns and Information Reporting (Cont. 1)
Information Returns and Information Reporting (Cont. 2)
Information Returns and Information Reporting (Cont. 3)
Information Returns and Information Reporting (Cont. 4)
Audit Examining Process 7
Overview
Security
Statute of Limitations
Planning and Special Programs (PSP)
Group
Reports
Reports (Cont. 1)
Technical Services Staff
Case Processing Support
Chief
ERCS Functional Coordinator
System Administrator
Audit Examining Process 8
Organization and Responsibilities
Case Processing
Examination Quality Measurement System (EQMS)
Mandatory Review
Post Examination Case Processing Requirements
Technical Field Support
Miscellaneous Responsibilities
Audit Examining Process 9
Outline of System
Description and Use of Examination Technical Time Report - Form 4502
Audit Examining Process 10
Overview and Basic Examiner Responsibilities
Pre-Contact Responsibilities
Pre-Contact Responsibilities (Cont. 1)
Examination Techniques
Examination Techniques (Cont. 1)
Examination Techniques (Cont. 2)
Examination of Income
Examination of Income (Cont. 1)
Required Filing Checks
Penalty Considerations
Issue Resolution
Issue Resolution (Cont. 1)
Report Writing
Report Writing (Cont. 1)
Report Writing (Cont. 2)
Workpapers
Frivolous Return Program
Frivolous Return Program (Cont. 1)
Certain Technical Issues
Certain Technical Issues (Cont. 1)
Examination Operational Automation Database (EOAD)
Requesting Audit, Tax Accrual, or Tax Reconciliation Workpapers
Audit Examining Process 11
Allocation of Income and Deductions - IRC Section 482
Changes in Accounting Methods
Corporate Liquidations/Dissolutions
Net Operating Loss Cases
Electronically Filed Returns
Transfer of Returns Open for Examination
Innocent Spouse
Return Preparer Program
Transferee Liability Cases
Issues Involving a Taxpayer's Representative
Issues Involving a Taxpayer's Representative (Cont. 1)
Third Party Contacts
Audit Examining Process 12
Nonfiled Returns
Audit Examining Process 13
Introduction
Contact Employees
Central Reconsideration Unit
Area Office Examination
Automated Substitute For Return (ASFR)
APPEALS
Exhibits
Audit Examining Process 14
Statutory Notices of Deficiency Issued by Area Offices
Statutory Notices of Deficiency Issued by Area Offices (Cont. 1)
Statutory Notices of Deficiency Issued by Area Offices (Cont. 2)
Audit Examining Process 15
Jeopardy and Terminations
Examination Procedures
Assessment Procedures (Case Processing Support)
Administrative and Judicial Review
Post-Assessment Procedures
Technical Support Guidelines
Planning and Special Programs Procedures
Audit Examining Process 16
SEP Responsibilities and Case Development
Audit Examining Process 17
Overview of Compliance Initiative Projects
Responsibilities
Requirements
Procedures
Audit Examining Process 18
Offers in Compromise Received in Exam
Doubt as to Liability Offers
Effective Tax Administration Offers
Combination Offers
Review, Closing and Reporting Requirements
Case Processing & Controls
Special Case Processing
Audit Examining Process 19
Campus Examination Operations
Campus Examination Operations (Cont. 1)
IMF Automated Underreporter (AUR) Control
IMF Automated Underreporter (AUR) Control (Cont. 1)
IMF Automated Underreporter (AUR) Control (Cont. 2)
IMF Automated Underreporter (AUR) Control (Cont. 3)
IMF Automated Underreporter (AUR) Control (Cont. 4)
Certification of State FUTA Credits
SSA Correspondence, Minister Waivers, and Application for Exemption from Social Security and Medicare
IMF Automated Underreporter (AUR) Technical System Procedures
Campus Examination Operations (Cont. 2)
Campus Examination Operations (Cont. 3)
Campus Examination Operations (Cont. 4)
Campus Examination Operations (Cont. 5)
Campus Examination Operations (Cont. 6)
Campus Examination Operations (Cont. 7)
CAWR Reconciliation Balancing
CAWR Reconciliation Balancing (Cont. 1)
CAWR Reconciliation Balancing (Cont. 2)
IMF Automated Underreporter (AUR) Technical System Procedures (Cont. 1)
Audit Examining Process 20
General Collectibility Procedures
Scope Consideration
Soliciting Payment
Installment Agreements
Audit Examining Process 21
Monitoring the IRS e-file Program
Audit Examining Process 22
NRP Overview
NRP Case Building
Classification of NRP Cases
Examination of NRP Cases – Area Office
Field Compliance Services Site
Audit Examining Process 23
Introduction
Employment Tax Examination Objectives
Classification, Selection, and Assignment of Employment Tax Cases
Workpapers — Employment Tax Examinations
Technical Guidelines for Employment Tax Issues
Technical Guidelines for Employment Tax Issues (Cont. 1)
Classification Settlement Program (CSP)
Employment Tax on Tip Income
Determining Employment Tax Liability
Employment Tax Penalty and Fraud Procedures
Report Writing Guide for Employment Tax Examinations
Report Writing Guide for Employment Tax Examinations (Cont. 1)
Prompt Action in Deficiency and Overassessment Cases
Delinquent Return Procedures
Employment Tax Refund or Abatement Claims
Statute Control and Extension
Technical Advice From the Headquarters Office
Employment Tax —Appeals Officer Procedures
Audit Examining Process 24
Introduction
Form 637 Excise Tax Registrations
Form 637 Excise Tax Registrations (Cont. 1)
Selection and Assignment of Returns
General Instructions to Excise Tax Examiners and Reviewers
Large and Mid-Size Business Examination Program Procedures
Excise Tax Examination Techniques
Excise Quality Measurement System (ExQMS)
Claims for Refund or Abatement
Miscellaneous Examination Procedures
xcise Tax Examination Reports, Appeal Rights, and Inadequate Taxpayer Records
CCSC Excise Operations
Audit Examining Process 25
Estate and Gift Tax Examinations
Campus Procedures For Estate Tax
Audit Examining Process 26
Introduction
Program Structure
Role of the Anti-Money Laundering Coordinator
Currency and Banking Retrieval System
Bank Secrecy Act History and Law
Bank Secrecy Act Examiner Responsibilities
Bank Secrecy Act Penalties
Bank Secrecy Act Special Procedures
Examination Techniques For Bank Secrecy Act Industries
Examination Techniques For Bank Secrecy Act Industries (Cont. 1)
Examination Techniques For Bank Secrecy Act Industries (Cont. 2)
Form 8300 History and Law
Form 8300 IRC 6050I Examiner Responsibilities
Examination Techniques for Form 8300 Industries
Examination Techniques for Form 8300 Industries (Cont. 1)
Examination Techniques for Form 8300 Industries (Cont. 2)
Structuring
Disclosure
General Program
Audit Examining Process 27
Petitions Filed After 93079
Examiner Responsibilities
Review & Processing Procedures
Bankruptcy
Bankruptcy
Bankruptcy Fraud
Bankruptcy Legislation
Bankruptcy Section 6658
Definition of "pending"
Golden Parachute
Statute of limitations
Bankruptcy Terms
Chapter 12
Chapter 13
Chapter 11
Chapter 7 Cases
Chapter 9 Cases
Closing
Collection
Common Issues
Delinquent Accounts
IRS Case Processing
Overview
Payments
Proof of Claim
Criminal Investigation
Criminal Investigation
Criminal Investigation
Grand Jury Investigations
Tax Crimes General
Refund Fraud
Money Laundering
Currency Crimes
Organized Crime & Task Force
Narcotic Investigations
Investigative Reports
Methods of Proof
Methods of Proof cont.
C.I. at a glance
Criminal Investigation, Tax Fraud, IRS Fraud, Fraud Audit
DOJ Criminal Tax Manual
Aiding and Abetting
Attempt to Evade or Defeat Tax
Bank Deposits
Compromise and Closing Agreements
Concealment with Intent to Defraud
Conspiracy to Defraud the U.S.
Criminal Practice and Procedures p1
Criminal Practice and Procedures p2
D.O.J Criminal Tax Manual
Expenditures
Failure to File
False, Fictitious or Fraudulent Claims
False Statements
Fraudulent Returns and Statements
Fraudulent Withholding Exemption Certificate
Fraud and False Statements
Net Worth
Net Worth
Obtaining Foreign Evidence
Offenses With Respect to Collected Taxes
Omnibus Clause
Pleas and Sentencing p1
Pleas and Sentencing p2
Pleas and Sentencing p3
Policies and Procedures
Policy Directives and Memoranda p1
Policy Directives and Memoranda p2
Restrictions on Obtaining Tax Info.
Specific Items
Statute of Limitations
Tax Money Laundering
Tax Protestors
Tax Protestors
Venue
Willful Failure to Collect and Pay Over
FAQ
FAQ
Offer in Compromise – How to Determine Whether you Qualify for an Offer in Compromise
Frivilous Tax Argument
Frivilous Tax Argument
Fraud Statutes
7206 Evidence 2 p4
7206 Evidence 4 p2
7206 Evidence 2 p5
7206 Evidence 4 p1
7206 Evidence 3 p1
7206 Evidence 3 p2
7206 Evidence 3 p3
7206 Evidence 3 p4
7206 Evidence 3 p5
7206 Evidence 4 p3
7206 False Documents p1
7206 False Claims Against U.S.
7206 Grand Jury
7206 False Documents p2
7206 False Statements in Return 1 p2
7206 False Statements in Return 1 p1
7206 False Statements in Return 2 p2
7206 False Statements in Return 1 p3
7206 False Statements in Return 1 p4
7206 False Statements in Return 1 p5
7206 False Statements in Return 2 p1
7206 False Statements in Return 2 p3
7206 False Statements in Return 2 p4
7206 False Statements in Return 3 p1
7206 False Statements in Return 3 p2
7206 False Statements in Return 3 p3
7206 Forgery
7205 Double Jeopardy
7206 Guilty Plea p1
7205 Exemption Certificates
7206 Guilty Plea p2
7205 Hostility of the Court
7206 Indictment 1 p1
7205 Indictment
7206 Immunity
7205 Infromation
7206 Indictment 2 p2
7205 Intent to Deceive Lacking
7206 Indictment 1 p3
7205 Right to Counsel
7206 Indictment 1 p2
7205 Trial, Timeliness
7206 Indictment 2 p1
7205 Variance
7206 Indictment 1 p4
7205 Venue
7206 Indictment 1 p5
7205 Willfulness
7206 False Statements in Return 3 p5
7206 False Statements in Return 3 p4
7206 False Statements in Return 4 p1
7206 False Statements in Return 4 p2
7206 False Statements in Return 4 p4
7206 False Statements in Return 4 p3
7206 False Statements in Return 4 p5
7206 False Statements in Return 5 p1
7206 False Statements in Return 5 p3
7206 False Statements in Return 5 p2
7206 False Statements in Return 5 p4
7206 False Statements to IRS Agents p1
7206 False Statements to IRS Agents p2
7206 False Statements to IRS Agents p3
7206 Jury p2
7206 Instructions to Jury 1 p2
7206 Instructions to Jury 1 p1
7206 Instructions to Jury 1 p5
7206 Instructions to Jury 1 p3
7206 Instructions to Jury 1 p4
7206 Instructions to Jury 2 p1
7206 Instructions to Jury 2 p2
7206 Instructions to Jury 2 p3
7206 Instructions to Jury 2 p4
7206 Instructions to Jury 2 p5
7206 Instructions to Jury 3 p1
7206 Instructions to Jury 3 p2
7206 Instructions to Jury 3 p3
7206 Instructions to Jury 3 p4
7206 Jury Verdict Disregarded
7206 Instructions to Jury 3 p5
7206 Jury p1
7206 Jury p3
7206 Motion to Vacate Sentence
7206 Lesser Included Offense p1
7206 Lesser Included Offense p2
7206 Motion For Continuance
7206 Motion to Sever
7206 Motion to Transfer
7206 Net Worth Statement
7206 Offer in Compromise
7206_Perjury
7206 False or Fraudulent Returns p2
7206 False or Fraudulent Returns p1
7206 False or Fraudulent Returns p3
7206 False or Fraudulent Returns p4
7206 Prior Law
7206 False or Fraudulent Returns p5
7206 Prior Convictions
7206 Probation
7206 Right to Counsel p2
7206 Prosecutor's Comment p1
7206 Prosecutor's Comment p2
7206 Restitution
7206 Right to Counsel p1
7206 Sentence p1
7206 Sentence p3
7206 Sentence p2
7206 Sentence p4
7206 Sentencing Guidelines 2 p2
7206 Sentencing Guidelines 1 p2
7206 Sentencing Guidelines 1 p1
7206 Sentencing Guidelines 1 p3
7206 Sentencing Guidelines 1 p4
7206 Sentencing Guidelines 2 p1
7206 Sentencing Guidelines 1 p5
7206 Statute of Limitations p2
7206 Venue
7206 Sentencing Guidelines 2 p3
7206 Statute of Limitations p1
7206 Willfulness Defined p2
7206 Willfulness Defined p1
7206 Willfulness Defined p3
7207 Conviction
7206 Willfulness Defined p4
7207 Sentencing
7207 Defenses
7207 Motion to Dismiss
7207 Willfully Defined
7210 Willful Failure to Obey Summons
7212 Assault
7212 Constiutionality
7212 Bribery
7206 Basis for Allegation of Fraud
7212 Interference p2
7212 Indictment
7206 False Returns 3 p4
7206 False Returns 3 p3
7206 False Returns 3 p2
7206 False Returns 3 p1
7206 False Returns 2 p5
7212 Jury Instructions
7206 False Returns 2 p4
7212 Interference p1
7205 Convictions p1
7212 Interference p3
7205 Convictions p2
7212 Interference p4
7205 Convictions p3
7212 Sentence p1
7205 Convictions p4
7212 Statute of Limitations
7205 Convictions p5
7206 Aiding & Advising Preparation of False Returns 1 p1
7206 False Returns 1 p2
7206 False Returns 1 p3
7206 False Returns 1 p4
7206 False Returns 1 p5
7206 False Returns 2 p1
7206 False Returns 2 p2
7206 False Returns 2 p3
7212 Rescue of Seized, Levied Property p2
7212 Sentence p2
7206 Concealment of Assets p1
7215 Constitutionality