Former IRS Special Agent, having worked in the IRS Criminal Investigation Division's office in Baltimore, Maryland. In 1980, he was named as Criminal Investigator of the Year by the Association of Federal Investigators. He holds a B.A. in Business Administration, an M.B.A., and a law degree, all from the University of Maryland. In addition to the University of Maryland, Mr. Haynes has attended MacMurray College, the University of Illinois, Southern Illinois University and Georgetown University Law...
Things are getting ever more uncomfortable for U.S. taxpayers holding undisclosed offshore bank and investment accounts. And in the wake of the very public fight between the Internal Revenue Service ...
After the Bankruptcy Abuse Prevention and Consumer Protection Act you thought it couldn't get any worse for your tax delinquent clients? Wrong again. The latest Congressional gift to the IRS Collectio...
The continuing hostility of the IRS bureaucracy toward offers in compromise, and the recent decision of the Congress to severely restrict the availability and usefulness of bankruptcy, may combine to...
Regular readers of this irregular series on dealing with the IRS Collection Division will know that bankruptcy can be very useful in resolving overwhelming tax debts. However, this window of opportun...
Mary Lou Gervie, CPA A task frequently faced in representing clients before the IRS Collection Division is negotiating an "installment agreement" -- an arrangement under which monthly payments are...
The last article in this series on dealing with the Collection Division addressed Installment Agreements -- arrangements through which tax debts can be resolved by means of monthly payments. Some folk...
This is the fourth in a series of articles about dealing with the IRS Collection Division. In previous articles we discussed innocent spouse relief, installment agreements, and offers in compromise. A...
Scarlett: But Rhett darling, our Separation Agreement requires you to pay any taxes resulting from the IRS audit that was going on during our divorce. Now Revenue Officer Sherman has levied my wages a...
When we left our friends, Rhett and Scarlett (in the article which appeared in the previous issue of The Free State Accountant), they were contemplating the relief Scarlett could obtain under the new ...
This is the second part of a two-part article about the federal tax lien. The last article covered the nature of the lien, focusing primarily on its broad reach, attaching as it does to "all property ...