Tax Preparation

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Articles by Alvin Brown
Tax Preparation
Offer In Compromise
State Offers in Compromise
IRS Tax Liens
IRS Tax Liens - continued
IRS Tax Liens - continued 2
Levy - continued
Audit Techniques Guide
Congressional Contacts
Criminal Investigation
D.O.J Criminal Tax Manual
Tax Litigation
Installment Agreements
Statute of Limitations
Frivolous Tax Argument
Interest Abatement
IRS Misconduct
IRS Abuses
Tax Fraud
Fraud Statutes
Tax Reform Legislation
Tax Shelters
Tax Court
Trust Fund Penalty
Innocent Spouse Relief

Tax Fraud and False Statements
Important Links

Tax Preparation 

Additional Information:


About Tax Return Preparers
Installment Agreement
Offer in Compromise

Tax Return Preparation






Go to: What You Should Know About Tax Return Preparers

Go to: After You File Your Tax Returns


We Offer: Experience Preparation of Past and Current Tax Returns for individuals and businesses (including sub-chapter S, LLC and C-Corporations)


Additional Services Included:

-         Transcript Work

-         Obtaining Copies of Returns

-         Freedom Of Information Act (FOIA) Services

-         IRS E-Filling Service


The Ten Most Important Things to Know About Filing a Tax Return


  1. Any taxpayer who does not  file a tax return to pay a tax or estimated tax, in addition to other penalties, may be charged with a misdemeanor, be subject to a jail term of not more than 1 year and subject to a $25,000 fine ($100,000 in the case of a corporation)[1].


  1. If the taxpayer willfully fails to file a tax return and pay the resulting tax liability, the taxpayer may be charged with a felony and subject to a jail term of up to 5 years, in addition to other penalties[2].


  1. You can eliminate any possibility of being prosecuted for tax fraud when you voluntarily file all un-filed tax returns.

  1. An un-filed tax return will not start the statute of limitations.   The general rule is that the IRS must assess a tax within 3 years after a tax return is filed[3].  This failure gives the IRS the right to examine that tax year anytime within your lifetime.

  1. In the case of the failure to file a return, the tax may be assessed, or a proceeding in court for the collection of the tax may begin without assessment at any time[4].

  1. The failure to file a tax return without reasonable cause will generate a penalty of 25% more than the tax liability[5]

  1. When you file a tax return at your local office, the IRS will stamp a copy of your tax return as “received by the IRS ” so that you will have first hand proof that your tax returns are filed, and you do not run the risk that the IRS will lose your tax return.  Your local  walk-in IRS office may be found at this link:

  1. There is no penalty for failure to file a tax return if a refund is due.  In order to receive a refund, the return must be filed within 3 years of the due date.  If you file a return, and later realize you made an error on the return, the deadline for claiming any refund due is three years after the return was filed, or two years after the tax was paid, whichever expires later.

  1. Taxpayers who are entitled to the Earned Income Tax Credit must file a return to claim the credit even if they are not otherwise required to file.  The return must be filed within 3 years of the due date in order to receive the credit.

  1. If you are self-employed, you must file returns reporting self-employment income within three years of the due date in order to receive Social Security credits toward your retirement.

After You File Your Tax Returns

Two Ways to Deal with a Tax Liability You Cannot Afford to Pay:

Offer in Compromise

Installment Agreement

[1] Section 7203 of the Internal Revenue Code

[2] Section 7203 of the Internal Revenue Code

[3] Section 6501(a) of the Internal Revenue Code

[4] Section 6501(c)(3) of the Internal Revenue Code

[5] Section 6651(a)(1) of the Internal Revenue Code


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Presented by Alvin Brown and Associates, tax attorney, formerly with the Office of the Chief Counsel of the IRS. 
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