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Top Seven Warning Signs That Can Initiate a Tax Audit by IRS

IRS Audit Tips

In general, no one really wants to be audited by the Internal Revenue Service (IRS) and to be frank, it’s a problem. There are chances of getting audited as the income level increases as well. It is better to play safe to avoid the burden and stress of an IRS audit.

Here is a summary of the reasons for getting audited

– Annual income
– Exclusion of income while filing returns
– Deductions claimed based on total income

In order to stay out of this IRS auditing, it is prudent to look into a few red flags (warning signs) which you take note of as follows;

Earning income from multiple sources

When you have multiple sources of income, say you are a freelancer, it may turn out for you hard to maintain all of the income year earned, and the much more likely you’re to leave out a payment. Any organization you work for is required to send the IRS copies of all 1099s and W-2 forms you receive. If the income you record doesn’t line up with those forms, that mismatch IRS will trigger at least a letter audit.
Unreported Income
Unreported income is a huge deal to the IRS. According to a recent IRS report, U.S loses hundreds of billions per year in taxes due to unreported income. So if you fail to showcase those earnings, the IRS will ask explanations.

Running own business

The IRS always have an impression that they can find more the unpaid tax from those who run own business. It’s always better to keep a good track of records if you are running own business. It is advisable to maintain in-depth reports, which consists of business associated receipts regarding purchase etc. in a good categorized manner is a must when filing the returns.

Foreign Accounts & Assets

If you keep the overseas account, it could certainly raise questions in the minds of IRS specialists. Also, the IRS is intensely focused on any individuals who hold an offshore bank or any kind of security accounts. Also, the residents and citizens of U.S who hold any foreign assets are required to report it to the IRS on form 8938.

Involving in huge money transactions

The IRS obtains many reports concerning the excess amount of currency transactions via bank deposits and withdrawals, casino visits etc. Even many banks also fill out an IRS reporting form for cash transactions of over $5,000. It is advisable to take note of these transactions and be prepared to give an explanation in the case asked for.

Hiding the taxable income

If you file a return which doesn’t match up with the records sent to the IRS by your employer, you are most likely to be called into account as the IRS gets all the copies such as 1098’s, 1099’s and W-2’s. Hence, it’s always better to file a return on all your taxable income.

Corporate deductions and Personal expenditures

It is always better to keep corporate and personal expenditures at a distance as much as possible because the IRS experts will have all the particulars regarding your family members and are greatly skilled to check the significant purchases made immediately prior to birth dates or anniversaries.

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Why it is Important to Pay Taxes

 

IRS Tax

Source: Pexels

Tax is a compulsory payment or contribution made by citizens of a country to the government for the general benefit of the society in which they live.  We pay taxes at different level viz., federal, corporate, state, and municipal/local governments enact tax laws.

Why taxes are important for economic growth

It is a fact that governments need sustainable funding for social programs, and public investments to promote economic growth and development.  Such programs provide health, education, infrastructure, and other amenities which are important to achieve the common goal of a prosperous, functional and orderly society. Moreover, there is an obligation on the part of the government to maintain the stable economy. Generally, wild fluctuations in prices are harmful to the economy of a country.   Declining prices for example, as witnessed during the Global Financial Crisis, causes depression which leads to a fall in company profits, saving, investments, employment and the Gross Nation Product (GDP).  Conversely, constant rising price creates problems of discouraging savings and further weakens incentives to improve efficiency on the part of entrepreneurs.   In order to support the government program, there is a need to raise revenues from potential sources, and Internal Revenue Service (IRS) is one such agency to manage tax collection.  IRS is the revenue service agency of the federal government and is part of the Bureau of the Department of the Treasury.

Tax collection or payment is not merely a payment against availing public and services.  It is a key ingredient of the social contract between citizens and the country.  By paying tax you are contributing to nation building as well you are creating a record about your financial activities.  This will help you to improve your creditworthiness in order to process your request for financial assistance/loan from public agencies.

Here is a quick glance over how tax payment plan of federal, state, and local governments utilized.

Federal

  • Largest national expense is payments to seniors for Social Security.
  • The next largest service is defense. That includes support agencies like Homeland Security and the Veterans Administration.
  • The third largest service is Medicare. Payroll taxes only cover 60% of these expenses.  Like Social Security, you are paying for services you’ll receive after you turn 65.
  • Medicaid is the fourth largest service. You only receive this if your income falls below a certain level.
  • Other welfare and government retirement programs.
  • All other government agencies include Health and Human Services, Education, and NASA.

State

  • The largest state expenditure was for social services, including Medicaid, welfare, and public housing.
  • Most of this was for employee retirement, education, transportation, and health and hospitals.

Local

  • The largest local expenditure for education and libraries.
  • Water and sewer services cost Administration toward retirement, but many cities are underfunded.
  • Local government paid police and fire services, transportation, and health and hospitals.
  • Welfare and public housing cost and parks.

Conclusion

Taxes ensure that government can build and maintain the necessary infrastructure – education, healthcare, transportation systems – to attract investment and businesses, and thrive in a competitive global economy and allow citizens, residents and businesses to do things together that we could never do on our own.

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Reporting Requirements for Foreign Assets (FBAR)

The “offshore accounts” is usually referred to those account holders who are trying to dodge tax responsibilities. Especially after the Panama Papers, many observers are quick to assume the worst when someone holds assets outside of the United States.

Clearing the FBAR
For a U.S. citizen or resident having a financial interest in a non-U.S. bank or securities account, he or she must report it on FinCEN Form 114, also known as the FBAR. The only exception is for that account where the aggregate value of their foreign accounts doesn’t exceed $10,000 during one year. This rule also applies to U.S. entities, partnerships, corporations, estates, limited liability companies and trusts. If someone maintained foreign financial accounts, which are than $10,000 at any time in the calendar year, he must mention this fact on Form 1040, Schedule B of his income tax return.

Failing to file a Foreign Bank Account Report (FBAR) can carry a civil penalty of $10,000 for each non-willful violation. If violation is found to be willful, the penalty is the greater of $100,000 or 50 percent of the amount in the account.

There are precise terms that must be fulfilled to file FBAR’s.

General
Any U.S. person, whether citizen or resident foreigner, should file an FBAR if:
1. The U.S. taxpayer has a financial interest over at least one foreign account.
2. This foreign account is more than $10,000 at any time during the calendar year.

1. Delinquent FBAR Submission.
U.S. taxpayers who:
(i) Have not been communicated by the IRS about non-submission,
(ii) Are not under criminal analysis by the IRS.
(iii) Have not consulted the IRS about their inability of submission.

2. Streamlined Offshore Procedure
This Procedure contains two subcategories domestic and foreign.
To be eligible the taxpayer:
(i) Must be a citizen or permanent resident of the United States.
(ii) Must meet the non-residence requirement.

3. Offshore Voluntary Disclosure Program.
The program is planned to assist taxpayers resolve penalty obligations and defend them from criminal charge. If a taxpayer joins this program, the IRS will recommend that the taxpayer not be subjected to criminal trial. Taxpayers must voluntarily disclose the most recent 8 years period of delinquent filing.

Specified Foreign Assets
U.S. citizens and residents who hold specified foreign assets must mention them to the IRS on Form 8938. Nonresident aliens must also file Form 8938 if they hold specified foreign assets.

Transfers and Transactions
If a U.S. person or entity transfers property to a foreign corporation, the transferor must file Form 926, “Return by a U.S. Transferor of Property to a Foreign Corporation.”

If the transaction is with a foreign trust, one must report any transfers, whether he is donor or recipient. In this case, he will use Form 3520, “Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.”

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Online Security: Seven Steps for Safety

*Originally published on irs.gov as part of their National Tax Security Awareness Week.

During the online holiday shopping season, the IRS, state tax agencies and the tax industry remind people to be vigilant with their personal information. While shopping for gifts, criminals are shopping for credit card numbers, financial account information, Social Security numbers and other sensitive data that could help them file a fraudulent tax return.

 

Anyone who has an online presence should take a few simple steps that could go a long way to protecting their identity and personal information.

 

The Internal Revenue Service, state tax agencies and the tax community, partners in the Security Summit, are marking “National Tax Security Awareness Week”, Nov. 27-Dec. 1, with a series of reminders to taxpayers and tax professionals. In part one, the topic is online security.

 

Cybercriminals seek to turn stolen data into quick cash, either by draining financial accounts, charging credit cards, creating new credit accounts or even using stolen identities to file a fraudulent tax return for a refund.

 

Here are seven steps to help with online safety and protecting tax returns and refunds in 2018:

  • Shop at familiar online retailers. Generally, sites using the “s” designation in “https” at the start of the URL are secure. Look for the “lock” icon in the browser’s URL bar. But remember, even bad actors may obtain a security certificate so the “s” may not vouch for the site’s legitimacy.
  • Avoid unprotected Wi-Fi. Beware purchases at unfamiliar sites or clicks on links from pop-up ads. Unprotected public Wi-Fi hotspots also may allow thieves to view transactions. Do not engage in online financial transactions if using unprotected public Wi-Fi.
  • Learn to recognize and avoid phishing emails that pose as a trusted source such as those from financial institutions or the IRS. These emails may suggest a password is expiring or an account update is needed. The criminal’s goal is to entice users to open a link or attachment. The link may take users to a fake website that will steal usernames and passwords. An attachment may download malware that tracks keystrokes.
  • Keep a clean machine. This applies to all devices – computers, phones and tablets. Use security software to protect against malware that may steal data and viruses that may damage files. Set it to update automatically so that it always has the latest security defenses. Make sure firewalls and browser defenses are always active. Avoid “free” security scans or pop-up advertisements for security software.
  • Use passwords that are strong, long and unique. Experts suggest a minimum of 10 characters but longer is better. Avoid using a specific word; longer phrases are better. Use a combination of letters, numbers and special characters. Use a different password for each account. Use a password manager, if necessary.
  • Use multi-factor authentication. Some financial institutions, email providers and social media sites allow users to set accounts for multi-factor authentication, meaning users may need a security code, usually sent as a text to a mobile phone, in addition to usernames and passwords. For added protection, some financial institutions also will send email or text alerts when there is a withdrawal or change to the account. Generally, users can check account profiles at these locations to see what added protections may be available.
  • Encrypt and password-protect sensitive data. If keeping financial records, tax returns or any personally identifiable information on computers, this data should be encrypted and protected by a strong password. Also, back-up important data to an external source such as an external hard drive. And, when disposing of computers, mobile phones or tablets, make sure to wipe the hard drive of all information before trashing.

 

There are also a few additional steps people can take a few times a year to make sure they have not become an identity theft victim.

 

Receive a free credit report from each of the three major credit bureaus once a year. Check it to make sure there are no unfamiliar credit changes. Create a “My Social Security” account online with the Social Security Administration. There users can see how much income is attributed to their SSN. This can help determine if someone else is using the SSN for employment purposes.

 

The IRS, state tax agencies and the tax industry are committed to working together to fight against tax-related identity theft and to protect taxpayers. But the Security Summit needs help. People can take steps to protect themselves online. Visit the “Taxes. Security. Together.” awareness campaign or review IRS Publication 4524, Security Awareness for Taxpayers, to see what can be done.

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Getting Ready for Tax Season

Below are steps taxpayers can take now to ensure smooth processing of their 2017 tax return and avoid a delay in getting their refund next year. The Internal Revenue Service (IRS) advises taxpayers to get ready for the upcoming tax filing season by gathering documents, renewing expiring ITINs, and get prepared for refunds.

 

For additional help, hire a tax expert, like our team at IRS Audit Group to guide you through the process. It is better to get a head start to prevent missteps later. As we enter the tax season, contact us to book an appointment and we can review everything together so you don’t deal with another year of tax stresses on your own.

 

Start by gathering documents. File a complete and accurate tax return by making sure the IRS has all the documents before filing your return, including 2016. This includes Forms W-2 from employers, Forms 1099 from banks and other payers, and Forms 1095-A from the Marketplace for those claiming the Premium Tax Credit. Doing so will help avoid refund delays and the need to file an amended return later. Confirm that each employer, bank or other payer has a current mailing address.

 

Renew Expiring ITINs before the end of the year. Doing so promptly will avoid a refund delay and possible loss of key tax benefits. Any ITIN not used on a tax return in the past three years will expire on Dec. 31, 2017. Similarly, any ITIN with middle digits 70, 71, 72 or 80 will also expire at the end of the year. Anyone with an expiring ITIN who plans to file a return in 2018 will need to renew it using Form W-7.

 

Refunds Held for Those Claiming EITC or ACTC Until Mid-Feb: By law, the IRS cannot issue refunds for people claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) before mid-February. The law requires the IRS to hold the entire refund — even the portion not associated with EITC or ACTC.

 

The IRS expects the earliest EITC/ACTC related refunds to be available in taxpayer bank accounts or debit cards starting on Feb. 27, 2018, if direct deposit was used and there are no other issues with the tax return.

 

For a faster refund you can choose to e-file or use direct deposit. Electronically filing a tax return is the most accurate way to prepare and file. Errors delay refunds and the easiest way to avoid them is to e-file. Nearly 90 percent of all returns are electronically filed. There are several e-file options:

 

Combining direct deposit with electronic filing is the fastest way for a taxpayer to get their refund. With direct deposit, a refund goes directly into a taxpayer’s bank account. There’s no reason to worry about a lost, stolen or undeliverable refund check.

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Tax Limits: Be Cautious Of Advertisements

Year-end tax planning is approaching, which means thousands of ads are going to flood your computer while browsing the web with suggestions on what to do in order to help you prepare.

 

The fact of the matter is that somehow and somewhere; you’re going to collect information and put it to use. However, we want to make sure you’re choosing the right sources to consume information from.

 

Being a business owner, you understand that taxes are a mandatory and vital component of operating a business. One small mistake can cost you a nice chunk of money. And proper preparation can save you tons of money as well.

 

Your tax money is used for mostly government functions. But, that’s beside the point. The point is that you need to be more involved and educated in order to make sure you consume the right information and make the right decisions when preparing for tax season. The good thing is that this can be accomplished by becoming active in credible organizations such as; The National Small Business Association, or the local state and National Chamber of Commerce.

 

When it comes to consuming information, you only need to trust reliable sources like the ones mentioned above. Just because a person is a; friend, neighbor, or relative doesn’t mean they’re educated in taxes and finances. Sorry to burst your bubble. They could be consuming the wrong information as well, since there’s so much false information circulating around in society anyway.

 

So, if you can’t rely on people close to you such as relatives or friends, who do you go to? The simple answer is to hire a CPA. Although, there are definitely untrustworthy and inexperienced CPA’s, this is your best bet. But, figuring out who to trust all comes down to your best judgement.

 

Owning a business and dealing with highly complex tax returns will require education and experience in an accountant. We understand the importance of hiring an advisor or accountant to handle your financial affairs. However, the dilemma that most business owners face is choosing whether or not to hire an individual accountant, or a firm.

 

This decision will all come down to how much fire power will be needed for the job. For example, paying $400/hr to a tax analyst for a simple 1040EZ is wasteful. That’s a simple job that shouldn’t require you to pay an arm and a leg. Therefore, it all comes down to how complex your situation is.

 

Another good rule of thumb is making sure your tax advisors main focus is tax pro. We’ve have seen many individuals try to have a tax auditor prepare their taxes, and it just doesn’t work out the way they want it to all the time. This is due to many advisors having different primary practices. Even if you’re paying top dollar, that doesn’t mean you’re going to get the best results if their primary practice is different than what you require.

 

Besides being wary of the advisor you hire, be careful of ads on the radio and TV as well. There are many companies who spend tons of money on advertising, using the money they made from previous clients they charged. Simply put, you want to hire people with experience and not because they engaged in a marketing blitz to make themselves seem credible.

 

Your chances of getting positive results this tax year will drastically increase when hiring the appropriate person, and being cautious of who and where you consume information from. Consider all of these options, and you will have much success this filing season.

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Renee M. Schoenberg: Tax-exemption status can be taxing

If you haven’t heard of Renee M. Schoenberg, you will now. Her work is all over the map in multiple countries! Renee is a DLA Piper Senior Counsel who has structured and helped so many nonprofits across 5 continents. In fact, she has helped so many that she can’t even name some of the countries that they’re located in right off the top of her head.

 

Some of these organizations work in an array of fields which include; fighting global hunger, offering less fortunate D.C. residents affordable legal services, sparking interest in science experiments for Chicago youth, and much more!

 

What makes these projects impressive isn’t just the projects themselves, but the complexity and new problems that arise during the projects. All of the causes that Schoenberg supports brings about new technical challenges when applying for tax-exempt status from the Internal Revenue Service (IRS).

 

This is the reason for Renee becoming interested in doing work for the public good in the first place. She enjoys the challenges that arises by overcoming them, and the emotional response that comes with overcoming these challenges comes second.

 

Renee has earned many achievements from doing this as well. She was one of the 5 recipients recognized for her “outstanding commitment” to volunteer legal services.

 

“To me, it’s the pinnacle of recognition, like a lifetime achievement award,” according to Renee.
It’s not a surprise that Schoenberg is someone who is dedicated to perfecting her craft and making a difference. Many wonder how Renee first started getting into the act of her pro bono work. Well, Renee first started helping nonprofits as a spinoff from her trust and estates work. She knew of a family who wanted to underwrite a psychiatrist’s fees so that people of lower income can afford it.

 

Due to fear that the psychiatrist was trying to turn his organization into a tax-exempt organization, Renee’s application was rejected by the IRS. However, the second application was approved once she showed how the psychiatrist was charging less than market value price for low-income customers. This sparked her interest even more in learning how to structure many different nonprofit organizations.
Renee went on to learn that the key to success when applying for tax-exemption is “Knowing what the hot button issues are going to be and diffusing them in the application.” She gives credit to thorough research in order to accomplish this.

 

Anne Geraghty Helms, who is DLA Piper’s U.S. Pro Bono Programs director and counsel, refers to Schoenberg as the nonprofit guru of the office. She consistently supervises and mentors young attorneys interested in her field, while helping the firms thousands of attorneys located in over 30 countries.

 

It’s clear that Renee is serving a good cause in the world. No one has ever heard of Renee “declining” someone who may be in dire need of support. The fact of the matter is that they’re not too many Renee Schoenberg’s out here, that’s for sure.

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Small Business Owners Who Cheat The Tax System Can Face Serious Charges

There’s no question that small business owners are good for the economy and our country as a whole. They create jobs and provide helpful services and products for consumers. However, some small businesses may not have the resources or staff available to handle their finances and accounting procedures in the company, which makes the actual owners themselves man the books, and do as they please with earned capital.

 

Some may be tempted to falsify earnings since they’re handling all of the calculations. This causes many business owners to not satisfy tax obligations, whether it’s accidental or purposeful, that they’re required to follow.

 

Last August, Thomas G. Klocker was fined $500,000 and sentenced to 6 months in federal prison due to tax evasion. The IRS investigation that followed showed that he used business money for expensive vacations and other personal expenses not related to the company.

 

In Thomas Klockers’ case, his actions weren’t due to lack of knowledge, it was done purposefully. According to the judge who was over the case, his actions were “very calculated and made to cheat the system.” According to prosecutors, Klocker committed tax evasion by lying to his tax preparers by telling them his family vacations were business trips and reporting fake losses.

 

Klocker purposely misused company money for his own comfort and lied about the use. His tax attorney tried to argue that he was a man of the community and did lots of charitable work, which he did. However, that didn’t stop him from being sentenced to 6 months in federal prison, along with a $500,000 fine.

 

No one wants to be Thomas Klocker in this case. Especially when you have to face a highly experienced and aggressive prosecutor from the federal government. He also paid more than $1.2 million dollars in restitution before being sentenced. With that being said, it’s best to understand the tax obligations that all businesses must obey and follow. The lavish lifestyle and additional income is not worth facing months or years in federal prison, along with a hefty fine and restitution that has to be paid.

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Tax Controversies: Limited Rights

The Internal Revenue Service (IRS) loves to give the impression that taxpayers have many rights to IRS actions. This stands as true. However, they fail to mention how limited these rights are. In other words, they’re less than desirable. The tax system works against taxpayers. It’s as simple as that.

 

The IRS has been granted a massive amount of authority to assess and collect taxes, even without a judge or jury having to be involved. Many people tend to turn to the individual who prepared their tax return when battling a tax controversy or an audit. This method is fine, because it does solve majority of tax disputes.

 

However, tax controversy procedural rules, and correctly advising taxpayers of their limited rights to court hearings are all things you should want your representative to know. For this reason, going back to your; tax preparer, certified public accountant, or enrolled agent isn’t a good idea. If your rights aren’t correctly exercised, the IRS has the right to collect on taxes without a true fight.

 

Once the audit is done, the IRS will deliver a Notice of Deficiency if the IRS believes the taxpayer still owes them money. Often times, accountants and clients still believe they can work with the auditor on various issues. This couldn’t be further from the truth. The Notice of Deficiency acts as the final decision made by the IRS and cannot be taken back in most cases. If, for whatever reason, the Notice is rescinded, then it has to follow the procedures set forth in Revenue Procedure 98-54.

 

The Notice of Deficiency is considered legally assessed after 90 days and the IRS will certainly begin collecting on it, if the taxpayer doesn’t properly contest the Notice of Deficiency that is.

 

The only two options at this point will be to either; dispute the matter in tax court, or pay the tax for now, and file a claim for a refund in federal court later. Of course, tax court is the most appropriate for taxpayers. They even offer an extremely simplified process for small cases. However, the catch is that small cases are not able to be appealed.

 

Cases that do not make it to the Tax Court must be brought to Federal District Court or the U.S Court of Federal Claims, which is very expensive. Where does that leave the taxpayer? That leaves them having no choice but to pay since federal court doesn’t make financial sense.

 

The “Flora Rule”, which is a huge rule that works against taxpayers, states that the taxpayer must pay the tax believed to be owed before a federal court will take on their case. Lawsuits filed against the IRS in federal court every year is only a few hundred, while tax court has tens of thousands.

 

It’s clear that the system has put up many barriers that prevent the taxpayer from getting a fair trial. Due to this, every notice that you receive from the IRS should be taken seriously and handled with urgency.

 

If you feel as if you are getting audited after receiving notice from the IRS, it’s crucial to see a professional who has extensive experience in tax controversies immediately. An experienced tax attorney will help you go over all of your available options, and guide you to the most appropriate solution.

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Do You Need A Tax Attorney?

Many businesses and individuals fall victim to IRS penalties due to lack of knowledge. There’s no doubt that the IRS has lots of rules and regulations that may be confusing to some who are new to it. If this is the case for you, you most likely need the services of an experienced tax attorney.

Making an investment in a tax attorney can save yourself and your business from; criminal charges, interest, and IRS penalties that can sneak up on you. Tax attorneys are simply lawyers with extensive knowledge in the very complicated and technical field of taxes.

When is the right time to hire a tax attorney?
1. If you have taxable estate and need to file an estate tax return, you definitely need a tax attorney. You will lose out on lots of money if you don’t have a tax attorney in your corner to help you with complicated estate planning strategies.

2. If you’re starting a business, especially an LLC or corporation, you will find a tax attorney useful for legal counsel. This will also help you decide on which business structure will make the most sense for you, from a financial standpoint, in the beginning stages.

3. When conducting business internationally, you are entering into different territories where the laws and regulations are different than that of the USA. With that being said, having an attorney handy will help you with creating appropriate contracts, and other legal matters related to business.

4. When bringing a case to the IRS. Many cases brought to the IRS usually falls on death ears. An attorney will make the process easier and give you a fighting chance.

5. When there’s a criminal investigation against you brought by the IRS, this shouldn’t even be up for discussion. There’s a 100% chance a tax attorney will be needed.

6. If you commit tax fraud (which we don’t encourage), a tax attorney can help with protection on privilege.

7. When you want independent review of your case in front of the US Tax Court, an attorney is needed 100% of the time.

What does a good tax attorney look like?
At the minimum, tax attorneys have a Juris Doctor degree and should be admitted to the state bar. However, you want a tax attorney with in depth training in tax law. There are some that may even have a master of laws degree in taxation. Simply put, the more education and expertise your attorney has in taxes, the better. Choosing a good tax attorney can save you a prodigious amount of money, while hiring a basic lawyer can cost you money.

When handling business in general, you need a tax attorney. This is especially true if you have something to lose, which most of us do. This can be personal finances, business revenues, or your freedom (if you’re fighting a fraud case that could lead to jail time). Either way, make sure you understand when it’s time to hire a tax attorney, and how to pick a good one.

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