NYC Tax Advocates

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Specializing in IRS and NYS Tax Representation. Workers Compensation Audits, Payroll, Sales and Income Tax representation for Businesses, Individuals, Restaurants and Construction Companies. Civil and Criminal Workers Comp Audit representation includes: NYSIF Examinations, Premium Disputes, Employee Misclassification, Underreporting, Unreported Income, and Failure to Keep Accurate Payroll Records.

Friday, November 15, 2019

Tow Company Operator Faces Jail Time After Guilty Plea! Multiple Felonies Including Criminal Tax Fraud (he should have hired SELIG)


New York State Commissioner of Taxation and Finance Michael Schmidt said, “Frank and Shannon Inzano criminally evaded their taxes, starving our communities of support for vital public services. We will continue to work with all our partners in law enforcement to hold accountable those who try to game the system by committing tax fraud and other crimes against honest New Yorkers.”

The New York State Department of Taxation and Finance, the Putnam County District Attorney’s Office, New York State Police, and the New York State Department of Transportation today announced guilty pleas from the operators of Top Notch Towing in Mahopac, NY. Frank Inzano, 47, pleaded guilty to multiple felonies including criminal tax fraud, larceny, and attempted weapons possession. His wife Shannon, 42, pleaded guilty to misdemeanor charges. The couple, both of Carmel, NY, were arrested on May 21, 2019. Top Notch Towing had a contract with the NYS Department of Transportation to tow vehicles at a set rate from the Taconic Parkway. In response to an allegation of overcharging, New York State Police launched an investigation that determined that the couple had charged exorbitant rates. State Police executed a search warrant and seized business records, cash, and guns. Tax Department investigators reviewed the couple’s financial records when it became clear they were underreporting income.

Selig & Associates 

Our mission is to win every tax case with integrity ingenuity and thrift
FREE Consultation We provide effective tax representation before the IRS and New York State. By addressing difficult tax controversies with professional expertise and positive energy, we can solve your tax problems, so you can get on with your life. To meet with us personally in our conveniently located New York City office, call 1-(212) 974-3435 or contact us Online. 

PROVEN Results We successfully resolve unpaid income, sales and payroll taxes, unfiled tax returns, monthly installment agreements, offer in compromise, audits, suspended drivers’ license, suspended passport, tax evasion, tax crimes and most other tax issues. Do you have missing tax returns? We can have them prepared and filed for you within 48 hours, guaranteed. Find out what we can do for you. 


Wednesday, November 13, 2019

ASK ME ABOUT: IRS Penalty Abatements, Sales Tax Audits & IRS Payment Plans




Selig & Associates

Win with Intelligence Integrity and Thrift

FREE CONSULTATION We provide effective tax representation before the IRS and New York State. By addressing difficult tax controversies with professional expertise and positive energy, we can solve your tax problems, so you can finally get on with your life. To meet with us personally in our New York City offices call 1-(212) 974-3435 or contact us Online. 

PROVEN RESULTS We successfully resolve unpaid income, sales and payroll taxes, unfiled tax returns, monthly installment agreements, offer in compromise, audits, suspended drivers’ license, suspended passport, tax evasion, tax crimes and most other tax issues. Do you have missing tax returns? We can have them prepared and filed for you within 48 hours, guaranteed. Find out what we can do for you. 


U.S. Code § 6651.Failure to file tax return or to pay tax

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(a)Addition to the taxIn case of failure—
(1)
to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarettepapers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate;
(2)
to pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or
(3)
to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in such notice and demand 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.
In the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return(determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under paragraph (1) shall not be less than the lesser of $205 or 100 percent of the amount required to be shown as tax on such return.
(b)Penalty imposed on net amount dueFor purposes of—
(1)
subsection (a)(1), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed on the return,
(2)
subsection (a)(2), the amount of tax shown on the return shall, for purposes of computing the addition for any month, be reduced by the amount of any part of the tax which is paid on or before the beginning of such month and by the amount of any credit against the tax which may be claimed on the return, and
(3)
subsection (a)(3), the amount of tax stated in the notice and demand shall, for the purpose of computing the addition for any month, be reduced by the amount of any part of the tax which is paid before the beginning of such month.
(c)Limitations and special rule
(1)Additions under more than one paragraph
With respect to any return, the amount of the addition under paragraph (1) of subsection (a) shall be reduced by the amount of the addition under paragraph (2) of subsection (a) for any month (or fraction thereof) to which an addition to tax applies under both paragraphs (1) and (2). In any case described in the last sentence of subsection (a), the amount of the addition under paragraph (1) of subsection (a) shall not be reduced under the preceding sentence below the amount provided in such last sentence.
(2)Amount of tax shown more than amount required to be shown
If the amount required to be shown as tax on a return is less than the amount shown as tax on such return, subsections (a)(2) and (b)(2) shall be applied by substituting such lower amount.
(d)Increase in penalty for failure to pay tax in certain cases
(1)In general
In the case of each month (or fraction thereof) beginning after the day described in paragraph (2) of this subsection, paragraphs (2) and(3) of subsection (a) shall be applied by substituting “1 percent” for “0.5 percent” each place it appears.
(2)DescriptionFor purposes of paragraph (1), the day described in this paragraph is the earlier of—
(A)
the day 10 days after the date on which notice is given under section 6331(d), or
(B)
the day on which notice and demand for immediate payment is given under the last sentence of section 6331(a).
(e)Exception for estimated tax
This section shall not apply to any failure to pay any estimated tax required to be paid by section 6654 or 6655.
(f)Increase in penalty for fraudulent failure to fileIf any failure to file any return is fraudulent, paragraph (1) of subsection (a) shall be applied—
(1)
by substituting “15 percent” for “5 percent” each place it appears, and
(2)
by substituting “75 percent” for “25 percent”.
(g)Treatment of returns prepared by Secretary under section 6020(b)In the case of any return made by the Secretary under section 6020(b)
(1)
such return shall be disregarded for purposes of determining the amount of the addition under paragraph (1) of subsection (a), but
(2)
such return shall be treated as the return filed by the taxpayer for purposes of determining the amount of the addition under paragraphs (2) and (3) of subsection (a).
(h)Limitation on penalty on individual’s failure to pay for months during period of installment agreement
In the case of an individual who files a return of tax on or before the due date for the return (including extensions), paragraphs (2) and (3) of subsection (a) shall each be applied by substituting “0.25” for “0.5” each place it appears for purposes of determining the addition to tax for any month during which an installment agreement under section 6159 is in effect for the payment of such tax.
(i)Application to imputed underpayment
For purposes of this section, any failure to comply with section 6226(b)(4)(A)(ii) shall be treated as a failure to pay the amount described in subclause (II) thereof and such amount shall be treated for purposes of this section as an amount shown as tax on a return specified in subsection (a)(1).
(j)Adjustment for inflation
(1)In general
In the case of any return required to be filed in a calendar year beginning after 2014, the $205 dollar amount under subsection (a) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting “calendar year 2013” for “calendar year 2016” in subparagraph (A)(ii) thereof.
(2)Rounding
If any amount adjusted under paragraph (1) is not a multiple of $5, such amount shall be rounded to the next lowest multiple of $5.

Tuesday, November 5, 2019

Owner of Company Sent to Prison for Employment Tax Fraud



In a nutshell, the Disgruntled defendant withheld taxes from his employees and kept it. Accordingly, the defendant didn’t pay the IRS $1,000,000 (ONE MILLION DOLLARS) in Withholdings and Payroll Taxes andwas sentenced to 24 months in prison for failing to account for and pay over employment taxes withheld from his employees’ wages, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney R. Trent Shores. 

When they dragged him from the Courtroom, I thought I heard him say: 
“I should have hired Selig & Associates” 
(said a Bailiff under the terms of confidentiality)

According to documents and information provided to the Court, the business-owner was responsible for withholding, and paying over to the Internal Revenue Service (IRS) payroll taxes on the wages paid to his employees. For the period January 2014 through June of 2016  he caused a tax loss of approximately $1 million by intentionally not paying to the IRS income and social security taxes withheld from employees’ wages and the employer portion of social security taxes due from on those wages. In addition to prison, the business-owner was ordered to pay restitution to the IRS in the amount of $904,091, and to serve three years of supervised release
Our mission is to win every tax case and practice our chosen professions with integrity ingenuity and thrift


FREE CONSULTATION We provide our Clients with effective tax representation before the IRS and State. By addressing difficult tax controversies with intelligence and positive energy, our Clients are able to solve their tax problems and get on with their lives. 

IRS and State tax representation includes unpaid income, sales and payroll taxes, unfiled tax returns, monthly installment agreements, offer in compromise, audits, suspended drivers’ license, suspended passport, tax evasion, tax crimes and most other tax issues. 

To schedule a legally privileged consultation with David P. Selig, CPCU, Federal Tax Practitioner and Attorney Bradley H. Dorin, Esq. call (212) 974-3435 directly or contact us through our Online Action Form. 

We strive to obtain the best possible outcome for our clients

Friday, November 1, 2019

Tax Protestor Sentenced to Slammer. 60-Month Sentence. $3.5 Million Tax Evasion




October 31st 2019 Halloween. A homebuilder was sentenced to 60 months in prison for tax evasion, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division. According to court documents and evidence presented during the trial, Lawrence Martin Birk founded a sole proprietorship, Tarryall River Log Homes LLC, in 2000. Although the company, which sold and built log homes, was profitable, Birk did not voluntarily pay federal taxes on its income. When the Internal Revenue Service (IRS) began collection efforts, including visiting Birk at his home, he hired a tax firm to prepare eight years’ worth of delinquent tax returns. However, Birk concealed pertinent information from the tax firm, including over $400,000 of retirement distributions that he funneled through a sham company. After filing his delinquent tax returns, which omitted the retirement income, Birk still did not pay what the returns acknowledged was due and owing. Instead, he sent the IRS threatening correspondence that espoused the frivolous tax arguments of known tax defier organizations. After being notified that the IRS intended to seize money from his bank accounts for taxes owed, Birk took steps to shield his money against the IRS’ collection efforts. Immediately or shortly after depositing funds into his bank account, Birk purchased cashier’s checks to reduce his balance and impede the IRS’s ability to seize the money. Birk’s outstanding tax liabilities, including taxes, interest, and penalties, were over $2 million for 1998 to 2005. He has not filed returns or made any tax payments for the 2006 through 2018 tax years. To date, his debt is more than $3.5 million. In addition to the term of imprisonment, Judge Blackburn also ordered Birk to serve three years of supervised release and to pay restitution to the IRS in the amount of $1,858,826.

Selig & Associates

Our mission is to win every tax case with integrity, ingenuity and thrift


FREE CONSULTATION We provide our Clients with effective tax representation before the IRS and State. By addressing complicated tax controversies with intelligence and ingenuity, our Clients are able to solve their tax problems and get on with their lives. 

IRS and State tax representation includes unpaid income, sales and payroll taxes, unfiled tax returns, monthly installment agreements, offer in compromise, audits, suspended drivers’ license, suspended passport, tax evasion, tax crimes and most other tax issues. 

To schedule a legally privileged consultation with David P. Selig, CPCU, Federal Tax Practitioner, and Attorney Bradley H. Dorin, Esq. call us directly at (212) 974-3435 or contact us through our Online Action Form. 
We strive to obtain the best possible outcome for our clients

Tow Company Operator Faces Jail Time After Guilty Plea! Multiple Felonies Including Criminal Tax Fraud (he should have hired SELIG)

New York State Commissioner of Taxation and Finance Michael Schmidt said , “Frank and Shannon Inzano criminally evaded their taxes, star...