The Tax Court in a press release dated May 29, 2020 advised that as the COVID-19 pandemic continues to present public health risks and challenges, particularly where multiple individuals come together in a courtroom and in response, and until further notice, Court proceedings will be conducted remotely. 

See Administrative Order 2020-02 regarding remote proceedings and Administrative Order 2020-03 regarding Limited Entries of Appearance. If you have any questions, contact the Public Affairs Office at (202) 521-3355.

The Court will provide public access to the Court’s remote proceedings via real-time audio with dial-in information for each session posted on the Court’s website.

Administrative Order 2020-02 contains sample orders, such as the new standing Pretrial Order, and notices, such as the new Notice Setting Case for Trial, that incorporate the Court’s new remote proceeding procedures. The sample orders and notices will also be posted on the Court’s website under “Forms.”

According to the new Pretrial Order, litigants may appear for remote proceedings by telephone or by video using Zoomgov, which doesn’t require a personal Zoom account and is available to use free of charge. More information about how to use Zoomgov to appear at a Tax Court proceeding can be found on the Tax Court’s website.

Need Effective Tax Court Representation?

 

for a FREE Tax HELP Contact Us at:

www.TaxAid.com or www.OVDPLaw.com 

orToll Free at 888-8TaxAid

Read more at: Tax Times blog

On October 29, 2019 we posted The IRS is Now Criminally Prosecuting Employers For FailureTo Pay Withheld Payroll Taxes! where we discussed that the IRS is stepping up criminally prosecuting business owners for failing to turn over withheld payroll taxes and that in the last week there are no less than five (5) criminal prosecutions of business owners for failing the turnover withheld payroll taxes.

Now according to the DoJ, A Michigan real estate developer has been indicted for Tax Fraud! A federal grand jury in Grand Rapids, Michigan, returned an indictment on June 4, 2020, charging a Michigan businessman with tax evasion, filing false documents with the Internal Revenue Service (IRS), making false statements to IRS Criminal Investigation (IRS-CI) agents, and mortgage fraud. 

According to the indictment, Scott Allan Chappelle, of Okemos and East Lansing, Michigan, was an attorney and former Certified Public Accountant who operated Terra Management Company LLC, Strathmore Development Company Michigan LLC, and Terra Holding LLC, companies involved in real estate development and property management. 

Chappelle allegedly failed to pay over to the IRS employment taxes that were withheld from the wages of the companies’ employees. After the IRS attempted to collect the unpaid taxes, from 2010 through 2019, Chappelle allegedly evaded the payment of more than $830,000 in unpaid taxes by making false statements to the IRS about his and his companies’ assets and income, failing to disclose his vacation house on Lake Michigan, and purchasing real property in nominee names instead of his own. 

Chappelle is also charged with making false statements to IRS-CI agents during its criminal investigation. As alleged, Chappelle told investigators that he had not personally purchased any real estate during the last three years when in fact he had purchased both a condominium in East Lansing and a house in Powell, Ohio, during that time. 

The indictment further alleges that Chappelle falsely told investigators that the condominium was for his son and paid for with student loan funds. 

Chappelle Is Also Charged With Filing A Tax Return For Terra Holdings on Which He Falsely Claimed That The Company Had No Employees And Paid No Wages.

The indictment also charges that Chappelle made false statements and submitted fraudulent documents to a bank when refinancing his lake house mortgage. 

If convicted, Chappelle faces a maximum term of imprisonment of five (5) years for tax evasion and making a false statement, three (3) years for filing a false document with the IRS, and thirty (30) years for bank fraud. He also faces a period of supervised release, restitution, and monetary penalties. 

An indictment merely alleges that crimes have been committed. The defendant is presumed innocent until proven guilty beyond a reasonable doubt.

 

Thinking of Borrowing From Your Company's

Payroll Tax Withholdings?

You Better Thank Again, if You Like Your Freedom!

Have Payroll Tax Problems?

 

 

 Contact the Tax Lawyers at 

Marini & Associates, P.A. 

 

for a FREE Tax HELP Contact Us at:

www.TaxAid.com or www.OVDPLaw.com 

orToll Free at 888-8TaxAid

 

Read more at: Tax Times blog

On its website People First Initiative FAQs: Passport Certifications, the IRS has provided updated information on its certifications and decertifications of delinquent taxpayer debt as part of a program under which the State Department can revoke the taxpayer's passport.

Taxpayers with a "seriously delinquent tax debt," can have their passport revoked, limited or not renewed by the State Department. If IRS determines that a taxpayer has a serious delinquent tax debt, it will "certify" that debt to the State Department. (IRC § 7345).

A taxpayer who has been certified cannot be issued a U.S. passport and such a taxpayer who has a passport may have his passport revoked. 

In previous announcements, IRS has said that it was delaying new certifications of taxpayers who are considered seriously delinquent and that existing certifications would remain in place unless the taxpayer's tax situation changes. 

The IRS Has Updated Its Page Stating That
It Is Still Not Issuing NEW Certifications
To The Department Of State.

Existing certifications will remain in place until the tax issues (Debt) are addressed.

Ways to Resolve Tax Issues

There are several ways taxpayers can avoid having the IRS notify State of their seriously delinquent tax debt. They include the following:

• Paying the tax debt in full,
• Paying the tax debt timely under an approved installment agreement,
• Paying the tax debt timely under an accepted offer in compromise,
• Paying the tax debt timely under the terms of a settlement agreement with the Department of Justice,
• Having a pending collection due process appeal with a levy, or
• Having collection suspended because a taxpayer has made an innocent spouse election or requested innocent spouse relief. 

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.

Travel

  

  Want To Keep Your US Passport?
 

 

Contact the Tax Lawyers at 

Marini & Associates, P.A.

 

for a FREE Tax Consultation Contact us at:

www.TaxAid.com or www.OVDPLaw.com or

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

Read more at: Tax Times blog

The Internal Revenue Service in IR-2020-109 reminded people who live and work abroad that they have until Wednesday, July 15, 2020, to file their 2019 federal income tax return and pay any tax due. The usual deadline is June 15.

This extension was included in a wide range of Coronavirus-related relief announced in early April. The extension generally applies to all taxpayers who have an income tax filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020.

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This means that anyone, including Americans who live and work abroad, nonresident aliens and foreign entities with a U.S. filing and payment requirement, have until July 15 to file their 2019 federal income tax return and pay any tax due.  Visit IRS.gov/Coronavirus for details.

Need more time beyond July 15?
Individual taxpayers who need additional time to file beyond the July 15 deadline can request a filing extension to Oct. 15 in one of two ways:

• Filing Form 4868 - Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

   .

• Submitting an electronic payment with Direct Pay, Electronic Federal Tax Payment System or by debit, credit card or digital wallet options and selecting Form 4868 or extension as the payment type. The automatic extension of time to file will process when taxpayers pay all or part of their taxes, electronically, by the July 15 due date. 

An Extension To File Is Not An Extension To Pay.

This

Taxes Are Still Due By July 15.

Businesses that need additional time to file income tax returns must file Form 7004 - Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.

Combat zone extension
Members of the military qualify for an additional extension of at least 180 days to file and pay taxes if either of the following situations apply:

• They serve in a combat zone or they have qualifying service outside of a combat zone or
• They serve on deployment outside the United States away from their permanent duty station while participating in a contingency operation. This is a military operation that is designated by the Secretary of Defense or results in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency declared by the President or Congress.

Deadlines are also extended for individuals serving in a combat zone or a contingency operation in support of the Armed Forces. This applies to Red Cross personnel, accredited correspondents, and civilian personnel acting under the direction of the Armed Forces in support of those forces.

Spouses of individuals who served in a combat zone or contingency operation are generally entitled to the same deadline extensions with some exceptions. 

Can't Pay Your IRS Taxes?

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

for a FREE Tax Consultation contact us at:

www.TaxAid.com or www.OVDPLaw.com or

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

Read more at: Tax Times blog