home

WE HAVE TAX SOLUTIONS!

Call for a free consultation:
484-778-4055
McCauley Law Office, P.C.
Chadds Ford, Pennsylvania
510 Kennett Pike, P.O. Box 115
Chadds Ford, Pennsylvania 19317
 
 

Tax Law Firm in Pennsylvania

Sometimes the solution to a tax problem is simple, and the Pennsylvania tax law firm of McCauley Law Offices, P.C. will give you the advice and help you need to resolve it. 

  • Penalty Abatement/Request for Refund
  • Installment Agreements
  • Notice of Determinations
  • OTC
  • Summons
  • Currently Not Collectible
  • Innocent Spouse
    • Equitable Relief
    • Injured Spouse
  • Notice of Federal Tax Liens
  • Wage Garnishment/Levies/Asset Seizures
  • Discharge of Tax Liens from Real Estate
  • Subordination of Tax Liens
  • Delinquent Returns
  • Collection Due Process Hearings
  • Appeals
  • Tax Court
  • Criminal Tax Cases

Currently Not Collectible Status:

If you are suffering a financial hardship or are living on income below the national standard, the IRS will place your account in Currently Not Collectible status.  Your account will be removed from active collection, the IRS will not levy bank accounts, garnish wages, or seize assets.  While in Currently Not Collectible status, you may want to consider filing an Offer in Compromise.

Offer in Compromise (OIC):

This is the “Pennies on a Dollar” deal on TV.  I estimate only 15% of taxpayers with tax liens qualify for an OIC.  In the Offer in Compromise Program you make the IRS an offer to settle your tax debt, either a lump sum payment or a 60-month installment.  IRS investigates and determines the value of your assets and your income potential and determines if they will accept your Offer.  Our Pennsylvania tax law firm can handle the entire process.  You never have to meet with an IRS agent at any time throughout the negotiation.  When the offer is accepted and paid, all principal and interest stop accruing and all Federal tax liens are removed.

Penalty Abatement – Request for Refund:

The IRS assesses penalties to taxpayers for failing to file on time and for failing to pay tax on time – by April 15th.  Penalties punish taxpayers most who can least afford them.  I encourage taxpayers to file for Penalty Abatement or Request a Refund.  Be prepared to appeal any denial all the way to Tax Court.  Having a Pennsylvania tax attorney involved shows your commitment.

Delinquent returns:

If you have not filed tax returns, the returns must be prepared and filed or the IRS will not work with you.  This is tax compliance.  Once compliant, we can negotiate the best deal possible.  Non-filers do not receive deals while the returns remain outstanding; they receive garnishments, which cannot be lifted.  The best practice for every taxpayer is to file the return even if they cannot pay the tax owed. 

Installment Agreements:

An Installment Agreement is a payment plan that you negotiate to repay your tax debt over a period of time, commonly 60 months.  If you cannot full pay the balance due in an Installment Agreement, the IRS may allow a Partial Payment Installment Agreement when the taxpayer cannot pay the tax within the statutory collection period.   Our Pennsylvania IRS defense lawyers will thoroughly review your financial position and can usually suggest some financial planning, such as buying a car or insurance, before making or offering a monthly payment that the IRS will accept.

Appeals:

Taxpayers have Constitutional 14th Amendment Due Process Rights.  These rights are important in every tax case and must be timely perfected to be preserved.  I recommend that taxpayers file their Appeals.

A Collection Due Process Hearing Request must be filed when a final notice of Intent to Levy has been issued.  If the taxpayer misses the 30-day period, the taxpayer can request an Equivalent Hearing.

If the taxpayer feels a Revenue Officer is not negotiating in good faith, the taxpayer should demand to speak to the Revenue Officer’s manager.  If the manager does not grant the relief requested by the taxpayer, the taxpayer can file a CAP Appeal.  This is a Collection Appeal Program Appeal, which will be heard in three (3) days by an independent appeal officer (See irs.gov).

Tax Court:

Tax Court is an independent judicial branch of the government, which hears tax cases.  A taxpayer should never be afraid to appeal to Tax Court, if the taxpayer feels that the IRS has been unfair, inequitable, or has violated the taxpayer’s rights.

Always Ask for your IRS Files:

Taxpayers have a right to a copy of their IRS files.  You maybe surprised to learn how much or little the IRS actually knows about you.  Always ask your Revenue Officer for your account transcript and your wage & income transcript.  If you owe a balance due, request a payoff calculator to learn the amount of tax, penalty, and interest.

Litigation:

Civil – Tax Court
Criminal – Federal/State
See—Criminal Case Process

Contact us

Greg McCauley can help you get on the path to tax compliance and stop harassment by the IRS. Contact McCauley Law Offices, P.C. at 484-778-4055.

 
 

The Best Way to Handle
Employment Taxes:

 

If a business does not pay its employment taxes, it will be assessed penalties and interest. There are two penalties, failure to file penalty maximum 25% and the failure to pay penalty with a 25% maximum.

When a business misses a quarterly filing, the IRS computer automatically takes the next quarterly payment and moves it to the prior quarter to pay the penalty and interest assessed. The result is the second quarter is now underpaid and receives penalties. This is known as laddering. The consequence of laddering is that the taxpayer does not become compliant and owes for multiple periods. I urge businesses to seek competent representation immediately.

Trust Fund Taxes/Civil Penalties:

 

As a result of a business not filing and paying its employment taxes timely, the IRS can assess the tax against the business owner. The IRS refers to these individuals as the responsible parties. To determine the responsible parties, the IRS looks at who is an officer or a director, check signer, the person responsible for filing the 941s, who signed the 941s, and who made relevant business decisions. The IRS can make you personally liable to pay the business' employment tax.