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After an assessment has been made, the IRS has 10 years to
collect the tax
by levy or by a court proceeding. Code Section 6502(a). The ten-year
period of limitations on collections is computed from the date of
assessment. The date of assessment is the date the appropriate IRS
official signs the assessment list. The assessment date itself is
excluded from the computation. The date on which a levy on property or
rights to property is considered made for this purpose is the date on
which the notice of seizure discussed in Section 613.7 is given. Code
Section 6502(b).
Upon the completion of the IRS Scope, the below
findings will be written and discussed relating to the overall findings. An IRS
Scope includes the following
without calling any IRS attention to the case
(not all inclusive):
IRS Statute of Limitation dates
and/or Assessment dates for each and every tax
year (if any).
IRS balances due
by year and amount (if any).
Tax returns unfiled
for any and all tax years (if any).
IRS Liens filed for each and every tax year
(if any).
IRS income
information (SUPOL and/or IRS EARP, etc.) information is requested if taxpayer has outstanding
tax returns.
Reconciling IRS
tax returns
on file to
Taxpayer provided tax returns.
Determining what tax returns have been
filed by the
IRS for the Taxpayer (if any). Tax
returns filed by the IRS are generally referred to as an
SFR'd (substitute for return) return.
The IRS may file a tax return for a taxpayer when there is reported income and a
tax return is required but not filed.
IRS account status is generally within one of the
following (not all inclusive):
1) IRS
ACS Collections
(ACS),
2)
IRS
Offer in Compromise (OIC),
3) IRS
Revenue Officer
(RO),
4) IRS Taxpayers Advocate Office (TAO),
5) IRS Installment agreement,
6)
IRS Uncollectible Status (53 Status),
7)
Bankruptcy,
8)
All Clear Status All returns filed and paid.
Determining what types of IRS enforced collection activity is present (if any). IRS Enforced
collection activity includes (not all inclusive):
1)
IRS Bank levies,
2)
IRS Wage Levy's
(Wage Garnishments),
3) IRS Vendor Levy's, and
4) IRS Seizures.
Upon review of the above provided professional services, I am sure you will
agree that this "IRS Scope"
is of considerable value. Quote for the above professional service is $250.
TO
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Scope
your IRS 10 Year Statute
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