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Don't Be 1 of the 362,000 Americans Waiting To Have Their Passports Revoked Because They Owe Back Taxes!

On June 18, 2018 we posted Revocation & Denial of Passport For Unpaid Taxes Is Happening NOW! where we discussed that the IRS issued Notice 2018-1 on January 16, 2018, which provides guidance for implementation of the new IRC 7345 and also discussed that the IRS webpage on Revocation or Denial of Passport in Case of Certain Unpaid Taxes contains the following alert:
Now IRS as indicated that at least 362,000 Americans have “seriously delinquent” overdue tax payments and will be denied passports or passport renewals if they do not pay the money they owe, The Wall Street Journal reports.

There are several ways taxpayers can avoid having the IRS notify the State Department of their seriously delinquent tax debt, they include paying the tax debt in full, paying under an approved installment agreement, or under an accepted offer in compromise agreement or any of the other IRS collection alternatives.   

Payment Of Taxes

If you can’t pay the full amount you owe, you can make alternative payment arrangements such as an installment agreement or an offer in compromise to have your certification reversed.
If you disagree with the tax amount or the certification was made in error, you should contact the phone number listed on Notice CP 508C: 1-866- 519-4965 (International callers: 1-267-941-1004). If you’ve already paid the tax debt, please send proof of that payment to the address on the Notice CP 508C.
If you recently filed your tax return for the current year and expect a refund, the IRS will apply the refund to the debt and if the refund is sufficient to satisfy your seriously delinquent tax debt, the account is considered fully paid.

Passport Status

If your U.S. passport application is denied or your U.S. passport is revoked, the State Department will notify you in writing.  If you need your U.S. passport to keep your job, once your seriously delinquent tax debt is certified, you must fully pay the balance, or make an alternative payment arrangement to have your certification reversed. 


Once You’ve Resolved Your Tax Problem With The IRS,

The IRS Will Reverse The Certification Within 30 Days Of Resolution Of The Issue And Provide Notification To The State Department As Soon As Practicable.



If you’re leaving in a few days for international travel, need to resolve passport issues and have a pending application for a U.S. passport, you should call the phone number listed on Notice CP 508C - If you already have a U.S. passport, you can use your passport until you’re notified by the State Department that it has been revoked. 
If your passport is cancelled or revoked, after you’re certified, you must resolve the tax debt by paying the debt in full, making alternative payment arrangements or showing that the certification is erroneous.
The IRS will reverse your certification within 30 days of the date the tax debt is resolved and provide notification to the State Department as soon as practicable.
Those who discover they have not been in compliance with their US tax obligations, including filing of income tax returns or FBAR reports, may avail themselves of the IRS Streamlined Offshore Procedure, which does not include the draconian FBAR penalty for Non-US Domiciliary's.

If You Face This Problem, You Should Consult with Experienced Tax Attorneys, As There Are Several Ways Taxpayers Can Avoid Having the IRS Request That the State Department Revoke Your Passport. 


 Want To Keep Your US Passport?

Contact the Tax Lawyers at 
Marini & Associates, P.A.

for a FREE Tax Consultation Contact us at:
Toll Free at 888-8TaxAid (888)882-9243.


Read more at: Tax Times blog

Major SC Decision Allows States to Require Online Retailers to Collect Sales Tax!

The US Supreme Court has ruled in South Dakota v Wayfair, Inc. that retailers can choose to charge tax on online purchases, regardless of whether the consumers have a physical presence in the same state, overturning 26 years of precedent barring states from taxing out-of-state sellers. This is sure to be regarded as a landmark decision for state and local taxation and seen as a heavy blow to online retailers throughout the United States, as well as foreign based internet retailers.

The decision was a very close 5-4 decision which overturned a 1992 Supreme Court ruling in Quill, that prevented states from imposing sales taxes on catalog and mail-order companies that did not have a physical presence in the state (physical presence included an office, warehouse, employees et…). That ruling came just prior to the internet boom, and was the basis for online retailers avoiding the collection of sales taxes on purchases made on their websites.

"Because the physical presence rule of Quill is unsound and incorrect, Quill Corp. v. North Dakota ... and National Bellas Hess, Inc. v. Department of Revenue of Ill., are over-ruled," Justice Kennedy wrote.

Although the case addresses the South Dakota law requiring online retailer Wayfair to collect sales tax regardless of whether it has a physical presence there, the Supreme Court ruling has significant implications nationwide.

This Decision Will Impact Every Company

That Makes Sells Over the Internet

Currently, over thirty state have some sort of rule that taxes internet sellers without physical presence. Some of those statutes were to take affect when the Supreme Court abrogated the requirement that a vendor have physical presence in order to be subject to sales taxation. That day has come and companies must now scramble to come into compliance with state sales taxation.

A report from the Government Accountability Office in December 2017 found that states are losing up to $13 billion because they could not compel remote sellers, especially internet sellers, to collect and remit tax.

Have a IRS Tax Problem? 


Contact the Tax Lawyers at 
Marini& Associates, P.A. 
for a FREE Tax HELP ... Contact Us at: or or
Toll Free at 888-8TaxAid (888) 882-9243

Read more at: Tax Times blog

IRS is Back! House & Senate Approve $11.6 Billion to Fund IRS.

The House Appropriations Committee on June 13, 2018 approved a $23.4 billion Financial Services and General Government funding bill for fiscal year 2019 that includes increased spending for IRS.

The Spending Bill Allots $11.6 Billion to IRS,
Which is $186 Million More Than the 2018 Funding Level.

The measure provides an additional $77 million as requested by the White House to help implement the Tax Cuts and Jobs Act (TCJA; P.L. 115-97) signed into law in late 2017. Congress had already approved an additional $320 million in March 2018 for the same purpose.

The spending bill also includes a provision that prevents IRS from denying a tax exemption under Code Sec. 501(a) with respect to a church for participating in, or intervening in, any political campaign on behalf of any candidate for public office unless determined by the IRS Commissioner that the exemption should be denied. The IRS Commissioner has 30 days to notify the tax writing committees of such a decision.

The Senate Appropriations Subcommittee on Financial Services and General Government on June 19, 2018 advanced a $23.688 billion funding measure of which IRS would receive $11.263 billion, with $77 million dedicated to implementation of tax reform. IRS funding in both bills represents approximately $186 million more than the 2018 funding level.

In addition, the bill includes: a prohibition on funds for bonuses or to rehire former employees unless employee conduct and tax compliance is given consideration; a prohibition on funds for IRS to target groups for regulatory scrutiny based on their ideological beliefs; a prohibition on funds for IRS to target individuals for exercising their First Amendment rights; and a prohibition on funds for the production of inappropriate videos and conferences.

The bill will be considered by the full Senate Appropriations Committee on June 21, 2018 before being sent to the Senate floor for final approval. The measure would then need to be reconciled with the House version.

Looks Like the IRS is Back in Business!
Have a IRS Tax Problem? 


Contact the Tax Lawyers at 
Marini& Associates, P.A. 
for a FREE Tax HELP Contact Us at:

Toll Free at 888-8TaxAid (888) 882-9243



Tom Graves

Thomson Reuters

Read more at: Tax Times blog

Think of Retirement Plans To Address Excise Taxes on Exess Compensation

All entities are now pursuant to the 2017 Tax Cuts & Jobs Act (TCJA) liable for penalties due to overpaying employees.

For-profit companies have been at risk for losing their tax deduction for excessive salaries, with publicly-traded companies subject to a specific $1 million limit that the TCJA made easier to exceed.

Certain nonprofit organizations have been at risk for “intermediate sanctions,” but the Act also created a new Internal Revenue Code (Code) section that places tax-exempt organizations and governmental entities at risk for a 21 percent excise tax for excessive compensation.

Amounts contributed to a retirement plan avoid or delay the application of these rules. 
Amounts contributed to and distributed from retirement plans subject to Code ss. 401(a), 401(k), 403(b), and 457(b) are not included in “compensation” that can trigger the penalty; and amounts contributed to retirement plans subject to Code ss. 409A or 457(f) (often called “nonqualified deferred compensation plans”) are not included in the assessment until those amounts are distributed or no longer subject to a substantial risk of forfeiture.
 Have a Tax Problem?

Contact the Tax Lawyers at 
Marini& Associates, P.A. 
for a FREE Tax Consultation Contact Us at:

Toll Free at 888-8TaxAid (888) 882-9243


Read more at: Tax Times blog