Articles by Terry Moore, Esq

The purpose of IRS Appeals is summarized in IRM 8.1.1.1(1), Appeals goal is to settle cases without having the case go to Tax Court. The Internal Revenue Manual requires the Appeals Officer to be fair and impartial on your case. In fact, they are to …

After the holidays, Santa was met by a process server who handed him a lawsuit, listing him and Mrs. Claus as defendants.  It was no use for Santa denying that he was good ole St. Nick as his identity was not in question.   Thus, he …

It is that time of the year again, when the holiday spirit and gift giving is upon us. Most of us donate money during the holidays for charitable reasons but some of us also make year end donations for tax reasons. In fact, the federal …

Trust Fund Taxes Liability: IRS will use aggressive method to collect unpaid withholding trust fund taxes from employers and “responsible individuals”. Payroll tax liability is know as “941 liabilities” The IRS will go extra mile to collect payroll tax and hold liable any and all …

I can’t afford an IRS payment plan.  What should I do? I always have clients come to me and tell me “I have an IRS payment plan and I can’t afford to pay it. Can you help me?” Of course I can! It doesn’t matter …

A business owner or investor should always be wary of others.  You are looked at as a deep pocket…someone who has money…someone who has more money than those who are looking at you so naturally you should give them some of your money.  Plus, the …

I had a potential client call me who wanted to sue her prior tax preparer.  The tax preparer clearly made a series of bone head mistakes (one example was including a Schedule C on an 1120).  These mistakes resulted in the taxpayer being audited and …