Monday, June 30, 2008

Venta de su Residencia

Vente Residencia

Si tiene ganancias a través de la venta de su residencia principal, puede tener derecho a excluir de sus ingresos todas sus ganancias o parte de ellas. La Publicación 523, Selling Your Home (Venta de su Residencia), en inglés, ofrece información sobre ciertas reglas y las hojas de cálculos pertinentes.

Si vendió su residencia bajo un contrato que estipulaba que parte o la totalidad del precio de venta debía pagarse durante un año posterior, usted realizó una "venta a plazos". Consulte el Tema 705, Venta a Plazos, para más información.

Para poder reunir las condiciones para la exclusión, debe satisfacer ciertos requisitos que se tratan en la Publicación 523. Por lo general, puede reunir dichas condiciones si ha sido dueño de su propiedad y la ha utilizado como hogar principal de residencia durante un total de por lo menos 2 años dentro del período de los 5 años anterior a su venta.

Debe declarar la venta de su residencia principal únicamente si ha obtenido ganancias que no se hayan excluido de sus ingresos. Si obtuvo ganancias que no se hayan excluido, debe declararlas en el Anexo D del Formulario 1040, Capital Gains and Losses (Ganancias de Capital y Pérdidas), en inglés.

Si estuvo en las fuerzas armadas, en el servicio diplomático y consular o en la comunidad de inteligencia de los Estados Unidos en cumplimiento prolongado de sus deberes oficiales calificados, puede suspender hasta por 10 años el período de requisito de 5 años. Una persona se encuentra en cumplimiento prolongado de sus deberes oficiales calificados cuando, durante más de 90 días o durante un período indefinido dicha persona se encuentra:

  • En un lugar de destino oficial ubicado por lo menos a 50 millas de distancia de su residencia principal o
  • En un lugar de residencia bajo órdenes del gobierno y con alojamiento provisto por el gobierno.



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Stephen Martinez






Debtors Prison
IRS May Have Goofed on 385,000 Stimulus Payments


Calculations of economic stimulus payments by the Internal Revenue Service may have been wrong in nearly 400,000 cases.

Treasury Inspector General for Tax Administration J. Russell George said in testimony before the House Ways and Means Oversight Subcommittee that as of June 13, the IRS had issued approximately 76.5 million stimulus payments totaling approximately $63.9 billion. His office has determined that the IRS correctly calculated the stimulus payment for 99.6 percent of the returns.

However, TIGTA identified approximately 385,000 stimulus payments in which its calculation did not agree with the IRS's. The differences in some cases resulted from programming that did not include all qualified self-employment income and losses in the determination of eligibility. As of May 30, 2008, TIGTA had identified approximately 25,000 returns for which the stimulus payment was not allowed.

"In these cases, TIGTA believes that taxpayers were entitled to an additional $16.5 million," said George. "These errors affected clergy and other individuals whose income is not subject to the self-employment tax."

Many taxpayers did not receive the child portion of the stimulus payment because they did not check the Child Tax Credit qualifying box on the tax return. When TIGTA raised this concern, the IRS initially responded that it could not allow the child portion of the stimulus payment in these instances because eligibility for the Child Tax Credit could not be determined from the information on the tax return.

The IRS subsequently announced that it would issue the additional child portion of the stimulus payment to approximately 350,000 households in July. TIGTA is in the process of quantifying the number of individuals that might be affected




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Stephen Martinez

IRS Agent Admits Soliciting Bribe From Taxpayer

IRS Bribe

NEW YORK—Former Internal Revenue Service agent Robert Rosner has pleaded guilty in Manhattan federal court to soliciting a bribe from a taxpayer.

Prosecutors say from August 2004 until Dec. 6, 2006, Rosner served as an agent with the IRS. In that capacity, Rosner was responsible for conducting taxpayer audits. On July 25, 2006, Rosner initiated an audit of a small business based in New York.

On Nov. 28, 2006, Rosner contacted the head of the company to discuss the audit. He requested that the victim treat him to lunch. During the lunch, Rosner told the victim that he would terminate the IRS audit of the company if the victim paid him $5,000. The victim agreed to pay the bribe.

On Dec. 1, 2006, Rosner submitted interna lpaperwork at the IRS recommending that no change be made to the company’s tax returns. This step effectively ended the IRS auditof the company. Two days later, the victim had a conversation with Rosner, which, unbeknownst to Rosner, was recorded. The victim told Rosner that the victim did not feel comfortable with the agreement to pay the bribe. Rosner responded that he had already relied on the victim’s acceptance of the offer and taken steps within the IRS to conclude the audit.

The victim agreed to discuss the issue with Rosner further the next day. Two days later, the victim received a telephone call from Rosner during which Rosner stated that he had closed the audit of the company.

Rosner pleaded guilty to one count of soliciting and agreeing to accept a thing of value for or because of the performance of an official act. The charge carries a maximum penalty of two years in prison and a fine of $250,000 or twice the gross pecuniary gain or loss from the offense. Rosner will be sentenced on Oct. 17. 6-27-08




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Stephen Martinez






Debtors Prison
IRS May Have Goofed on 385,000 Stimulus Payments


Calculations of economic stimulus payments by the Internal Revenue Service may have been wrong in nearly 400,000 cases.

Treasury Inspector General for Tax Administration J. Russell George said in testimony before the House Ways and Means Oversight Subcommittee that as of June 13, the IRS had issued approximately 76.5 million stimulus payments totaling approximately $63.9 billion. His office has determined that the IRS correctly calculated the stimulus payment for 99.6 percent of the returns.

However, TIGTA identified approximately 385,000 stimulus payments in which its calculation did not agree with the IRS's. The differences in some cases resulted from programming that did not include all qualified self-employment income and losses in the determination of eligibility. As of May 30, 2008, TIGTA had identified approximately 25,000 returns for which the stimulus payment was not allowed.

"In these cases, TIGTA believes that taxpayers were entitled to an additional $16.5 million," said George. "These errors affected clergy and other individuals whose income is not subject to the self-employment tax."

Many taxpayers did not receive the child portion of the stimulus payment because they did not check the Child Tax Credit qualifying box on the tax return. When TIGTA raised this concern, the IRS initially responded that it could not allow the child portion of the stimulus payment in these instances because eligibility for the Child Tax Credit could not be determined from the information on the tax return.

The IRS subsequently announced that it would issue the additional child portion of the stimulus payment to approximately 350,000 households in July. TIGTA is in the process of quantifying the number of individuals that might be affected




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Stephen Martinez

Thursday, June 26, 2008

Will the 2009 Tax Season be delayed??

IRS Ends

Taxpayers would receive one year of relief from the alternative minimum tax (AMT), under a bill passed by House lawmakers on June 25. By a vote of 233 to 198, the House approved the Alternative Minimum Tax Relief Bill of 2008 (HR 6275), which was introduced on June 17 by House Ways and Means Chairman Charles B. Rangel, D-N.Y (TAXDAY, 2008/06/18, C.1).

The $61.5-billion cost of the bill, which is offset by provisions that raise taxes on oil companies, hedge fund managers and others, continued to draw opposition from GOP lawmakers. "This vote is nothing more than a cynical and craven political exercise that will only further delay the inevitable: a one-year patch without revenue raisers," said Rep. Phil English, R-Pa., ranking member of the House Select Revenue Measures Subcommittee.

According to a summary of the legislation, the two biggest revenue raisers in the AMT bill would tax the so-called "carried interest" earned by investment fund managers as ordinary income, rather than as capital gains. This would raise $30.9 billion over 10 years. The bill would also deny Code Sec. 199 benefits to major integrated oil and natural gas companies. This provision would raise $13.5 billion over 10 years.

Rangel told lawmakers that the federal government should pay for what it buys, rather than increasing the nation's budget deficit. "We shouldn't go to China and Japan and ask them once again to bail us out," Rangel said. "Instead, we should take a look at the tax code and see what loopholes we can close to repair the AMT --at least for this year --without passing this burden on to our children and grandchildren."




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Stephen Martinez






Debtors Prison
IRS May Have Goofed on 385,000 Stimulus Payments


Calculations of economic stimulus payments by the Internal Revenue Service may have been wrong in nearly 400,000 cases.

Treasury Inspector General for Tax Administration J. Russell George said in testimony before the House Ways and Means Oversight Subcommittee that as of June 13, the IRS had issued approximately 76.5 million stimulus payments totaling approximately $63.9 billion. His office has determined that the IRS correctly calculated the stimulus payment for 99.6 percent of the returns.

However, TIGTA identified approximately 385,000 stimulus payments in which its calculation did not agree with the IRS's. The differences in some cases resulted from programming that did not include all qualified self-employment income and losses in the determination of eligibility. As of May 30, 2008, TIGTA had identified approximately 25,000 returns for which the stimulus payment was not allowed.

"In these cases, TIGTA believes that taxpayers were entitled to an additional $16.5 million," said George. "These errors affected clergy and other individuals whose income is not subject to the self-employment tax."

Many taxpayers did not receive the child portion of the stimulus payment because they did not check the Child Tax Credit qualifying box on the tax return. When TIGTA raised this concern, the IRS initially responded that it could not allow the child portion of the stimulus payment in these instances because eligibility for the Child Tax Credit could not be determined from the information on the tax return.

The IRS subsequently announced that it would issue the additional child portion of the stimulus payment to approximately 350,000 households in July. TIGTA is in the process of quantifying the number of individuals that might be affected




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Stephen Martinez

Internet Evangelist Challenges IRS Investigation

IRS Ends
Internet Evangelist Challenges IRS Investigation


Internet evangelist Bill Keller is challenging an Internal Revenue Service probe of his organization’s tax-exempt status.

Keller, whose Web site Liveprayer.com claims to have over 2.4 million subscribers, is under investigation for possibly violating his group's tax-exempt status last year when Keller criticized then-presidential candidate Mitt Romney by saying, “A vote for Romney is a vote for Satan.” More recently, Keller has been claiming that Barack Obama is not a Christian.

However, he insists that his statements should not endanger his organization’s status with the IRS. “We did nothing to violate our tax-exempt status at all,” he said. “I have every right to educate people on spiritual matters and I have every right to deal with issues from a spiritual point of view. I never endorsed a candidate and I never told people who to vote for and who not to vote for.”




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Stephen Martinez






Debtors Prison
IRS May Have Goofed on 385,000 Stimulus Payments


Calculations of economic stimulus payments by the Internal Revenue Service may have been wrong in nearly 400,000 cases.

Treasury Inspector General for Tax Administration J. Russell George said in testimony before the House Ways and Means Oversight Subcommittee that as of June 13, the IRS had issued approximately 76.5 million stimulus payments totaling approximately $63.9 billion. His office has determined that the IRS correctly calculated the stimulus payment for 99.6 percent of the returns.

However, TIGTA identified approximately 385,000 stimulus payments in which its calculation did not agree with the IRS's. The differences in some cases resulted from programming that did not include all qualified self-employment income and losses in the determination of eligibility. As of May 30, 2008, TIGTA had identified approximately 25,000 returns for which the stimulus payment was not allowed.

"In these cases, TIGTA believes that taxpayers were entitled to an additional $16.5 million," said George. "These errors affected clergy and other individuals whose income is not subject to the self-employment tax."

Many taxpayers did not receive the child portion of the stimulus payment because they did not check the Child Tax Credit qualifying box on the tax return. When TIGTA raised this concern, the IRS initially responded that it could not allow the child portion of the stimulus payment in these instances because eligibility for the Child Tax Credit could not be determined from the information on the tax return.

The IRS subsequently announced that it would issue the additional child portion of the stimulus payment to approximately 350,000 households in July. TIGTA is in the process of quantifying the number of individuals that might be affected




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Stephen Martinez

Tuesday, June 24, 2008

IRS Increases Mileage Rates through Dec. 31, 2008

IRS Mileage Rates

IRS Increases Mileage Rates through Dec. 31, 2008


IR-2008-82, June 23, 2008

WASHINGTON — The Internal Revenue Service today announced an increase in the optional standard mileage rates for the final six months of 2008. Taxpayers may use the optional standard rates to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

The rate will increase to 58.5 cents a mile for all business miles driven from July 1, 2008, through Dec. 31, 2008. This is an increase of eight (8) cents from the 50.5 cent rate in effect for the first six months of 2008, as set forth in Rev. Proc. 2007-70.

In recognition of recent gasoline price increases, the IRS made this special adjustment for the final months of 2008. The IRS normally updates the mileage rates once a year in the fall for the next calendar year.


Mileage Rate Changes

Purpose

Rates 1/1 through 6/30/08

Rates 7/1 through 12/31/08

Business

50.5

58.5

Medical/Moving

19

27

Charitable

14

14



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Stephen Martinez

George Carlin had a $3 million tax debt

Debtors Prison
Comedian Carlin Paid $3 Million Tax Debt

New York (June 24, 2008)
By WebCPA staff
|

The late comedian George Carlin had a $3 million tax debt that took him about two decades to pay off, but he credited the debt with keeping him working as a comic.

The Web site Don't Mess with Taxes included a link to a 2001 interview with Esquire magazine in which Carlin discussed his old tax problems.

"Because of my abuse of drugs, I neglected my business affairs and had large arrears with the IRS, and that took me 18 to 20 years to dig out of," he said. "I did it honorably, and I don't begrudge them. I don't hate paying taxes, and I'm not angry at anyone, because I was complicit in it. But I'll tell you what it did for me: It made me a way better comedian. Because I had to stay out on the road and I couldn't pursue that movie career, which would have gone nowhere, and I became a really good comic and a really good writer."

Carlin also talked about his tax debt with Bankrate.com last December to explain why he started doing commercials for long-distance service provider 10-10-220. "In the early '80s I discovered that I had made bad business decisions during the last half of the '70s and was deeply in debt to the IRS," he said. "It was still 70 percent tax at the time. I was behind. The penalties and interest were burying me, and I had no career to speak of. ... Penalties and interest on back taxes make a mountain out of a mole hill."


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Stephen Martinez

Monday, June 23, 2008

IRS explica que muchos no han recibido estímulo económico

No Money

WASHINGTON - El Servicio de Impuestos Internos (IRS) anunció una nueva campaña de verano para informar a los jubilados y veteranos discapacitados que califican para el pago de estímulo económico pero que aún no han presentado una declaración para reclamarlo. Nuevas estadísticas divulgadas esta semana indican que aproximadamente un 74 por ciento se han contado en este grupo de los pagos del estímulo que actualmente se están enviando, dejando alrededor de 5.2 mil millones de posibles beneficiarios restantes.Para todos los contribuyentes, el IRS ha emitido 76.5 millones de pagos por un total de 63.8 mil millones basados en declaraciones de impuestos del 2007 procesadas hasta el momento. La agencia espera emitir 124 millones de pagos a contribuyentes hasta el fin de año. Personas elegibles están recibiendo hasta 600 (1200 para parejas casadas con declaración conjunta), y 300 por cada niño menor de 17 años.

"El IRS ha cumplido. A sólo 70 días después de que la legislación se convirtió en ley, el IRS empezó a entregar el dinero en manos de decenas de millones de contribuyentes. Este verano, vamos a hacer un esfuerzo adicional para ayudar al resto de los jubilados y de veteranos discapacitados para que obtengan sus pagos", dijo Doug Shulman, Comisionado del IRS.

Una categoría de estímulo especial incluye a los destinatarios de determinados beneficios del Seguro Social y la Agencia de Asuntos de Veteranos que normalmente no tienen la obligación de presentar una declaración de impuestos. Sin embargo, estas personas deben presentar una declaración de impuestos antes del 15 de octubre de este año para recibir sus pagos de estímulo económico. El IRS ha identificado un 74 por ciento de destinatarios del Seguro Social y la Agencia de Asuntos de Veteranos de entre los unos 20 millones inicialmente identificados como posibles destinatarios del estímulo. Todos menos 5.2 millones se han identificado por haber presentado una declaración, una declaración conjunta, o por no ser elegibles para un pago de estímulo (por ejemplo, fueron reclamados como dependientes en la declaración de otra persona).

La mayoría de las personas sólo tienen que presentar una declaración de impuestos, como normalmente la hacen todos los años. El IRS calculará la elegibilidad y el monto del pago. Sin embargo, muchos jubilados y veteranos no suelen presentar una declaración de impuestos porque sus beneficios no son tributables. Este año, deben presentar una declaración con el fin de recibir un pago de estímulo económico.

Shulman también señaló que para los jubilados que reciben el pago de estímulo no debe afectar otros beneficios federales que actualmente reciben. El pago de estímulo no es tributable. Si no tienen otra obligación de declarar, el presentar una declaración de impuestos para recibir el pago de estímulo no significa que los jubilados tendrán que seguir presentando declaraciones de impuestos anualmente.

El IRS ha identificado unos 5.2 millones de jubilados y veteranos que podrían ser elegibles para los pagos de estímulo. A finales de este verano, la agencia les enviará una carta especial que explica la elegibilidad para obtener el pago de estímulo y la forma de reclamarlo. La carta incluirá una muestra de un formulario impuestos y un formulario actual en blanco que los individuos puedan completar y enviar por correo al IRS. Este será el segundo envío especial por correo para estas personas.

"Algunos jubilados y otros que normalmente no presentan una declaración de impuestos pueden ser elegibles y no saberlo. Y, esto es donde podemos utilizar la ayuda del público. Si usted conoce de un jubilado o un veterano discapacitado que podría calificar, por favor avíseles sobre esta información", dijo Shulman.

Aunque su pago puede emitirse por cheque, el IRS exhorta a la población a utilizar el depósito directo para asegurar una entrega rápida.

Los tipos de beneficios del Seguro Social que califican incluyen los ingresos de jubilación, pagos por discapacidad y sobrevivencia. Ingresos de Seguridad Suplemental (SSI) no es un ingreso calificado. Los tipos de beneficios provenientes de la Agencia de Asuntos de Veteranos calificados incluyen pagos por discapacidad, pensión por discapacidad y de sobrevivencia. Los beneficios calificados de Retiro Ferroviario incluyen del Nivel 1, la porción equivalente al seguro social.

Las personas elegibles incluyendo sus hijos calificados, deben tener números de Seguro Social válidos. Además, las personas no pueden ser reclamadas o ser elegibles para ser reclamadas como dependientes en la declaración de impuestos de otra persona. Las personas con Números Individuales de Identificación del Contribuyente o ITIN, con la excepción de los cónyuges y los niños calificados de personal militar, no son elegibles.

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Stephen Martinez

Friday, June 20, 2008

Tax Lien
IRS Files Tax Lien Against Milwaukee Brewers Player


|

Milwaukee Brewers first baseman Prince Fielder reportedly owes the Internal Revenue Service a tax debt of $409,149, and the IRS has filed a lien against him to collect it.

The Detroit News reported this week that the player owed taxes dating back to 2003, prompting the IRS to file a lien against him in 2005. Fielder, a first-round draft pick in 2002, got a signing bonus of $2.4 million from the team.

It is unclear if Fielder, the son of another baseball player, Cecil Fielder, has paid the taxes yet. Online court records from Orange County, Fla., indicate that the lien has not yet been satisfied, according to the Milwaukee Journal-Sentinel.

Fielder's agent, Scott Boras, refused to comment on his client's finances to the paper, but said the original report was "one-and-a-half years behind the real story." He did not respond to a request for comment from WebCPA
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Stephen Martinez

Thursday, June 19, 2008

Tax Debt Firm to Pay $1.5M in Restitution

Shyster

JK Harris, a firm that advertises its ability to help taxpayers solve their problems with the Internal Revenue Service for pennies on the dollar, has agreed to pay $1.5 million in restitution to former clients and change its advertising as part of an agreement with attorneys general in 18 states.

Attorney General Martha Coakley of Massachusetts and 17 other AGs signed a consent judgment with the Charleston, S.C.-based firm and its president, John K. Harris. Coakley had filed a complaint saying the firm did not assist its clients as advertised and would not give them refunds when clients complained that services were never completed.

"This company took advantage of people who paid for tax assistance and, in some instances, profited by taking their money and not giving them any help at all," said Coakley in a statement.

The complaint alleged that JK Harris regularly advertised that it could help people who owed back taxes by filing an offer in compromise on their behalf and clients would only have to pay a small percentage of what they owed. However, the firm charged money up front for the service without actually determining if clients qualified for an OIC or while knowing that they did not qualify. In many cases, according to the complaint, JK Harris did not even apply to the IRS to assist clients as promised, but still refused to give clients their money back.

The firm also claimed that it had veteran ex-IRS agents, CPAs, lawyers, enrolled agents, and tax, financial, and small business professionals, but the complaint alleged that the individuals handling the cases did not fit that description and did not have tax expertise. Most offices were staffed by sales representatives. To meet with an employee for help with a tax problem, a client would have to travel to Charleston.


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Stephen Martinez

Tuesday, June 17, 2008

Preparer Penalties

IRS Penalty

Proposed Rules Let Tax Preparers Disclose to Taxpayer, Not IRS

The IRS proposes regulations (REG-129243-07) that would allow tax return preparers to generally avoid penalties in situations where they are required to disclose tax positions on behalf of their clients when they do not reach the new higher “more likely than not” standard. The proposed rules allow for something short of disclosure to the IRS regarding positions that do not meet the more likely than not standard, Bryan Skarlatos, partner with Kostelanetz & Fink LLP New York, tells BNA. Tom Ochsenschlager, vice president for taxation at the AICPA, tells BNA his organization is pleased that the IRS is not requiring that a statement about positions that do not meet the more likely than not standard be attached to returns sent to the IRS.

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Stephen Martinez

Recursos Para Pequeñas Empresas

Taco Stand

Si usted esta considerando comenzar un negocio, empiece aquí. Esta sección ofrece un sinnúmero de conceptos esenciales para dueños de pequeños negocios. Conozca los últimos adelantos en servicios electrónicos del Servicio de Impuestos Internos.


La SBA Ofrece Clases en Español por Internet La Agencia Federal Para el Desarrollo de la Pequeña Empresa (SBA) está ofreciendo un curso interactivo en su página Web dirigido a empresarios de habla Español.

Productos y Servicios Educativos para Pequeños Negocios y Trabajadores por Cuenta Propia Vea que información tributaria y asistencia existe para aquellos pequeños negocios o empleados por cuenta propia.

Publicaciones para Pequeños Negocios
Descargue por Internet un sinnúmero de publicaciones para pequeños negocios.

Opciones Electrónicas
E-file es la manera más rápida, fácil y conveniente de presentar su declaración de impuesto sobre el ingreso electrónicamente. EFTPS es la manera más fácil de pagar los Impuestos Federales de su negocio.

Contratista Independiente Vs. Empleado
¿Qué factores debo tener en cuenta para determinar si un empleado es un contratista independiente o un empleado?

Cumpliendo con la ley de Impuestos Patronales
Cuales son las responsabilidades del patrono y del empleado

Forma W-2
¿Dónde, Cuándo y Cómo Presentar La Forma W-2

Requisitos de Depósitos (Formularios 941 y 944) Cúando se deben hacer los pagos de impuestos patronales para cumplir con la Ley de Seguro Federal de Contribuciones (FICA)

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Stephen Martinez

Thursday, June 12, 2008

Requisitos Revisados Para Solicitar Un ITIN

Itin Sample

Requisitos Revisados Para Solicitar Un ITIN


¿Cuáles son los requisitos revisados para solicitar un ITIN?Inmediatamente entra en vigor que cada solicitante por un ITIN tendrá que:

Los que llenan la excepción al requisito de presentar una declaración (vea las instrucciones para la Forma W-7SP), tendrán que proveer documentación para sustentarla.

¿Por qué está cambiando el IRS el proceso de aplicar por el ITIN?

Cambios al proceso de solicitudes por el ITIN ayudarán en asegurar que los ITIN sean utilizados para el propósito tributario intencionado.

¿Cuáles son los documentos aceptables como prueba de identidad y estado de extranjero?

El IRS ha modificado el número de documentos que la agencia aceptará como prueba de identidad para obtener un ITIN. Actualmente hay 13 documentos aceptables.

Un pasaporte original, (que no estè vencido) es el único documento aprobado tanto para su identidad como su estado de extranjero. Si usted no tiene un pasaporte, tendrá que proveer una combinación de documentos vigentes que contienen fecha de vencimiento, muestran su nombre y fotografía, y comprueban su estado de extranjero.

El IRS aceptará una combinación (dos o más) de los siguientes documentos en lugar de un pasaporte:

  • Identificación nacional /Matrícula Consular (vigente, y con nombre, firma, fotografía, domicilio, fecha de nacimiento y fecha de vencimiento)
  • Licencia para conducir de EE.UU
  • Acta de nacimiento civil
  • Licencia para conducir del extranjero
  • Tarjeta de identificación estatal de EE.UU
  • Tarjeta de registro de votacìon de su país
  • Tarjeta de identificación militar de EE.UU
  • Tarjeta de identificación militar de su país
  • Visa
  • Una identificación con foto emitida por los Servicios de Ciudadania e Inmigraciòn de los Estados Unidos ("U.S. Citizenship and Immigration Services")
  • Registros médicos (para dependientes de 14 años o menos.
  • Registros de instituciones acadèmicas (dependientes y /o estudiantes; de 18 años o menos)




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Stephen Martinez

Monday, June 9, 2008

El Servicio del Defensor Del Contribuyente Ofrece Ayuda

IRS TPA

Defensor Del Contribuyente

Ofrece Ayuda


Consejo Tributario Del IRS 2008-74SP

Si ha tratado de resolver problemas tributarios con el Servicio de Impuestos Internos (IRS) y todavía tiene los problemas o está enfrentando dificultad económica, tiene adonde apelar: solicite la asistencia gratuita del Defensor del Contribuyente.

El Servicio del Defensor del Contribuyente es una organización independiente dentro del IRS con empleados que ayudan a los contribuyentes en estas circunstancias o los que creen que algún sistema o procedimiento del IRS no está funcionando como debería.

El servicio es gratis, confidencial, adaptable a sus necesidades, y disponible tanto para negocios como también para individuos. Usted podría calificar para ayuda si:

  • Está experimentando dificultades económica o gastos significativos (incluyendo pagar cuotas para representación profesional),
  • Ha experimentado un retraso de más de 30 días para resolver su asunto tributario,
  • No ha recibido una respuesta o resolución al problema para el día señalado por el IRS.

Para individuos, los ejemplos de dificultad económica que resultan de alguna acción del IRS, podrían incluir la inhabilidad de proveer para necesidades básicas como la vivienda, el transporte o alimentos; para negocios, la inhabilidad de cumplir con gastos salariales de su empresa.

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Stephen Martinez

IRS Online Payment Agreement Application

IRS Loan

IR-2008-77, June 6, 2008

WASHINGTON — The Internal Revenue Service today introduced several new features to the interactive Online Payment Agreement application , which will make it easier for taxpayers and their authorized representatives to make changes to existing installment agreements.

The system will now permit:

  • Individuals to revise their payment due dates and/or amounts on existing agreements.
  • Individuals to revise existing extensions to regular installment agreements and direct debit installment agreements.
  • Individuals to revise existing regular installment agreements to a payroll deduction installment agreement or a direct debit installment agreement.
  • Practitioners with valid authorizations to use the signature date found on their approved Form 2848, Power of Attorney and Declaration of Representative, or the caller ID as an alternate way to authenticate when requesting agreements for clients.
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Stephen Martinez

Friday, June 6, 2008

Employee and Boyfriend Charged in Another Refund Scam

IRS Fraud

A D.C. government employee and her boyfriend were charged yesterday with netting more than $180,000 in another alleged tax scam against the D.C. Office of Tax and Revenue.

Tax office employee Jacqueline C. Wright, 40, and her boyfriend, Michael Clark, 31, were charged with mail fraud in a scheme that prosecutors said began in late 2006. Wright manipulated a government computer system to engineer phony refunds that went to Clark, and the two then shared the proceeds, prosecutors said.

Prosecutors wrote in the charging documents that Wright and Clark used much of the money -- just over $100,000 -- on home improvement projects.
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Stephen Martinez

California y las 'subprime': el paraíso donde estallan los grandes fraudes

SBA Loan
'Enron: los tipos que estafaron América' es un interesante documental que revive los hechos que llevaron a los dirigentes de la meteórica eléctrica texana (Kennet Lay, como presidente, y Jeffrey Skilling, como CEO) a protagonizar; primero, la bancarrota, después, el fraude; y por último, el mayor escándalo corporativo de la historia americana. Enron pasó de 10.000 a 65.000 millones de dólares de activos en 16 años y tardó 24 días en desplomarse en 2001. Continue ->

Stephen Martinez

Tuesday, June 3, 2008

Programas de Préstamos

SBA Loan
El Programa de Garantía de Préstamos 7(a) es el principal programa de préstamos de la SBA. Es también el más flexible, ya que, bajo el mismo, la agencia puede garantizar financiamiento para una variedad de propósitos empresariales generales.

Para tener derecho a una garantía de la SBA, un pequeño negocio tiene que ajustarse a los criterios que rigen dicha garantía {7(a)}, y el prestamista tiene que certificar que no puede proporcionar los fondos bajo términos razonables sin la garantía de la SBA. La agencia entonces puede garantizar hasta 85 porciento en préstamos de hasta $150,000 y 75 porciento en préstamos de más de $150,000. El préstamo mayor que la SBA puede garantizar es de $2 millones, y la garantía máxima que la SBA puede proporcionar es de $1, 000,000. Hay algunas excepciones.

Al garantizar el préstamo, la SBA le asegura al prestamista que, en caso de que el prestatario no pague el préstamo, el gobierno le reembolsará su pérdida por una cantidad igual al porcentaje garantizado por la SBA. Sin embargo, el prestatario continúa legalmente obligado a pagar el préstamo. Para más información visite la página electrónica www.sba.gov/financing/fr7aloan.html (en inglés) o http://www.sba.gov/espanol/Financiamiento(en español). Nota: La SBA no da préstamos para iniciar o expandir negocios.

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Stephen Martinez

Supreme Court limits money laundering law

Cleaning Money

Supreme Court limits money laundering law

In a blow to prosecutors who use the law in drug cases, the justices rule that hiding cash to take it out of the U.S. is not proof of a crime. They also say the law applies only to profits -- not to a
By David G. Savage, Los Angeles Times Staff Writer
June 3, 2008
WASHINGTON -- Hiding $81,000 in cash under the floorboard of a car and driving toward Mexico is not enough to prove the driver was guilty of money laundering, the Supreme Court ruled Monday. Instead, the court said, prosecutors must also prove the driver was traveling to Mexico for the purpose of hiding the true source of the funds.

This was one of a pair of decisions handed down Monday that could make it harder for prosecutors to win convictions for money laundering. This law has been one of the government's most powerful weapons in the war on drugs. Continue ->

Stephen Martinez