Highly-Skilled Phoenix IRS Tax Lawyers Ready To Help You
The Internal Revenue Service is a division of the United States Department of the Treasury responsible for collecting various types of taxes and enforcing the Internal Revenue Code. When the IRS determines that a taxpayer made an error or believes a taxpayer has intentionally evaded their tax obligations, the agency is authorized to investigate the return and may take a variety of actions against a taxpayer, depending upon the results of the investigation. This may include asserting additional taxes, additional penalties, and even bringing criminal charges.
An IRS investigation can strike fear into the heart of even the most well-intentioned taxpayer. Often, this fear is born out of a lack of familiarity with the IRS process. The trusted Phoenix tax lawyers at Kaczmarek & Jojola PLLC understand the stresses that come along with an IRS investigation. Thus, when a client comes to us with a tax issue, our first step is to answer any questions our client has about their current situation. Once we are all on the same page, we can collectively work towards an effective resolution. With decades of experience successfully representing individuals and businesses in all types of tax controversy cases, our Phoenix tax attorneys can help you overcome your tax issues.
Dedicated Phoenix IRS Lawyers Assist Individuals and Businesses through a Broad Range of Tax Issues
At Kaczmarek & Jojola PLLC, we practice tax law – and only tax law. We believe that by maintaining a laser-like focus on Phoenix tax issues, we can provide our clients with the exceptional representation they need and deserve. Our singular focus on this niche practice area means that we have unrivaled knowledge and experience when it comes to IRS tax law. Our Phoenix IRS attorneys routinely assist clients with the following tax issues:
IRS Collections
When the IRS determines that an individual or business taxpayer owes back taxes, it can take several steps to recover any amount it believes the taxpayer owes. The IRS will most often initiate the tax collection process by sending the taxpayer a letter indicating the amount due. If these letters go unanswered, they will begin to take a more threatening tone. If a taxpayer does not respond, the IRS can file a federal tax lien, which represents the government’s legal claim against a taxpayer’s property. Ultimately, the IRS may levy a taxpayer’s personal property, including bank accounts, real estate, and income from an employer. After the IRS levies a taxpayer’s assets, it will sell them and use the proceeds of the sale to satisfy their tax debt.
Innocent Spouse Relief
Spouses who file a joint tax return are jointly liable for any errors in the return, as well as all taxes due. This is even the case if a spouse did not prepare the return and had no knowledge of the errors. A subsequent divorce does not necessarily change this fact; unfortunately, the IRS can even come after the former spouse of the person who prepared an incorrect return. The IRS understands that applying this general rule in every case will result in injustices. Thus, under the innocent-spouse rules, the IRS may provide tax relief to a spouse whose current or former partner completed and filed the couple’s tax return. However, to obtain relief, an innocent spouse must meet strict criteria. The Phoenix IRS tax attorneys at Kaczmarek & Jojola PLLC understand the nuances of this complex defense and confidently prepare requests for innocent spouse relief.
Trust Fund Recovery Penalties
Business owners face a variety of additional tax obligations. Chief among these is the requirement that business owners withhold and pay employment and payroll taxes. Employment taxes include federal income tax, Medicare tax, Social Security tax, and state and federal unemployment taxes. If a company fails to pay taxes that were withheld from an employee’s paycheck, the IRS may pursue a trust fund recovery penalty. However, to do so, the IRS must establish that the person was responsible for collecting and paying the trust fund taxes and that they willfully decided not to pay them. The Phoenix IRS tax lawyers at Kaczmarek & Jojola PLLC have extensive, hands-on experience successfully defending against trust fund recovery penalties. With our help, clients can keep their focus on their business while we communicate with the IRS and work through whatever Phoenix employment tax issues they are facing.
Regardless of the tax matters you or your business are facing, the Phoenix IRS tax attorneys at Kaczmarek & Jojola PLLC can help by providing you peace of mind as we develop an effective strategy for resolving your issues.
IRS Tax Audits
Each year, the IRS receives over 200 million tax returns from individuals, families, and businesses. The IRS accepts the vast majority of these returns without issue. However, on average, the IRS designates approximately .6 percent of individual tax returns and .97 percent of business tax returns for closer examination. This is called an audit.
Types of IRS Audits
An IRS tax audit can come in one of three varieties. The general purpose of an audit is to determine if the taxpayer correctly reported their financial information and paid the appropriate amount of tax. While the overall percentage of returns selected for an audit is low, for those who are audited, it is important to act quickly.
- Correspondence Audit – A correspondence audit is the lowest level of IRS tax audit, and is conducted through the mail. Typically, the IRS will send the taxpayer a letter requesting additional documentation or information. It is crucial that a taxpayer addresses a correspondence audit; otherwise, it can escalate into a face-to-face audit. At Kaczmarek & Jojola PLLC, we will draft an effective response to the correspondence audit in hopes of limiting the scope of the audit and summarily resolving our clients’ tax issues.
- Office Audit – If a return is largely in compliance, but the IRS identifies a few issues it would like to investigate further, it may flag a return for an office audit. An office audit takes place at the Phoenix IRS office. When clients come to Kaczmarek & Jojola PLLC after finding out they are facing an office audit, we first identify all the issues covered by the audit and gather all necessary information and documentation. Once we have a firm understanding of the scope of the audit, we will work with our clients to develop an effective strategy.
- Field Audit – When the IRS determines a field audit is necessary, an agent will visit the taxpayer’s home or place of business to conduct the audit. Most often, the scope of a field audit is broad and can include a review of multiple issues. At Kaczmarek & Jojola PLLC, when possible, we insist that field audits take place at our office, rather than our clients’ home or business. Many clients find that this significantly reduces the stress and anxiety commonly associated with a field audit
Reasons for an IRS Tax Audit
According to the IRS, it uses “random sampling and computerized screening” to determine which returns will be audited. While the IRS does not release the exact criteria it uses when evaluating returns for a possible audit, below are some commonly understood reasons why the IRS may determine an audit is necessary:
- Making mathematical errors
- Failing to report income
- Claiming excessive charitable donations
- Taking a home office deduction
- Using only round numbers
- Deducting too many business-related expenses
The IRS has the ability to go back several years when flagging returns for an audit. However, in practice, the IRS primarily focuses on the most recent three years of returns. Finding out that you or your business is facing an IRS tax audit is stressful, to say the least. At Kaczmarek & Jojola PLLC, our Phoenix IRS tax lawyers can help by clearing up any uncertainties and developing an effective strategy to resolve your tax problems.
How Kaczmarek & Jojola PLLC Can Help
IRS tax issues implicate a very specialized area of the law and are best handled by lawyers who are well-versed in the Internal Revenue Code and in dealing with the IRS. At Kaczmarek & Jojola PLLC, our unique experiences enable us to offer unmatched guidance and representation.
We are not general practitioners who handle every legal issue that a client brings to us; we are specialized tax lawyers with a singular focus on taxation law. Both Attorney Kaczmarek and Attorney Jojola spent years working as senior trial attorneys with the IRS, where they learned how the IRS views tax law cases. We put this knowledge into each of our clients’ cases, to ensure that we provide each client with the representation that they need and deserve.
Contact an Experienced Phoenix Tax Law Firm for Immediate Assistance
If you owe back taxes or are dealing with an IRS tax dispute related to either your personal or business return, we can help. At Kaczmarek & Jojola PLLC, we have decades of hands-on experience helping individuals and businesses resolve their complex tax issues. We handle Phoenix IRS tax audits, petitions for innocent spouse relief, trust fund recovery penalties, and employment tax issues. Our dedicated tax lawyers will help you resolve whatever tax issues you are facing by providing you with effective representation and invaluable peace of mind. To learn more, contact Kaczmarek & Jojola PLLC today by phone or through our online form.