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.

Monday, March 23, 2020

NYS Abatement of Penalties and Interest re Sales Tax due to Coronavirus (“COVID-19”)




Governor Cuomo has issued an executive order expanding the Tax Commissioner’s authority to abate late filing and payment penalties to also allow the Commissioner to abate interest on quarterly sales and use tax filings and remittances with a due date of March 20, 2020 for those who were unable to timely file and pay as result of the COVID-19 virus, such as: 

·      taxpayers who were unable to meet tax filing, payment, or other deadlines because key employees were treated or suspected to have COVID-19; 
·      taxpayers whose records necessary to meet tax filing, payment, or other deadlines are not available due to the outbreak; 
·      taxpayers who have difficulty in meeting tax filing, payment, or other deadlines because of closure orders or similar business disruptions directly resulting from the outbreak; and 
·    taxpayers whose tax practitioners were unable to complete work to meet tax filing, payment, and other deadlines on behalf of their clients due to the outbreak. 
Returns must be filed and the amount due must be paid within 60 days of the due date for this relief to apply. 

Exception 

Sales Tax Vendors who are required to file returns on a monthly basis and participants in the Promptax program for sales and use tax or prepaid sales tax on fuel are not eligible for this relief. 

How to obtain relief 

Taxpayers seeking interest and penalty abatements for COVID-related filing and payment delays may request relief by visiting the Department’s website at www.tax.ny.gov. From the Department homepage, taxpayers can click on Tax Department response to novel coronavirus (COVID-19) to find instructions on how to apply for relief. 

Alternatively, taxpayers that receive a penalty notice from the Tax Department for failure to file returns or make payments due March 20, 2020, should follow the instructions on the notice to request abatement of interest and late filing or late payment penalties that would otherwise apply. 

Abatements of penalties and rate of interest on late payments not made by the date required by law or not covered by this announcement will be handled on a case-by-case basis. 


Thursday, March 19, 2020

#COVID-19 - IRS Criminal Investigation veteran selected as new Fraud Enforcement Director



WASHINGTON — As part of a continuing focus on compliance issues, the Internal Revenue Service announced today that Damon Rowe will serve as the agency's director of the newly created Fraud Enforcement Office beginning in mid-March.
Rowe and the new office will reside in the IRS Small Business/Self Employed Division and work on agency-wide compliance issues. He will serve as the principal advisor and consultant to IRS Division Commissioners and Deputy Commissioners on all issues involving Fraud Enforcement strategic plans, programs and policy.
A veteran of IRS Criminal Investigation, he will also provide agencywide executive leadership and direction in the design, development and delivery of major activities within the Fraud Enforcement office in support of IRS efforts to detect and deter fraud while strengthening the National Fraud Program.
In addition to leveraging existing law enforcement relationships, Rowe will have a continued focus on unscrupulous activities of taxpayers and professional enablers that undermine our Federal Tax Laws in a manner that is consistent and fair to the American public. With additional training, resources and applied analytics, SB/SE will thwart emerging threats as it relates to fraudulent filings and related activities.
"Our compliance and enforcement functions are working together to improve tax administration for everyone," said IRS Commissioner Chuck Rettig. "Every compliance employee has a commitment for a general awareness of tax fraud related issues, which is a priority for the agency. Damon's exceptional leadership skills, background and expertise will strongly support agency determinations regarding the existence of fraud, and, just as important, determinations where a fraud referral should not occur. We are proud to have Damon lead the coordination of our fraud enforcement efforts."
Eric Hylton, SBSE Commissioner, noted that Rowe will continue to strengthen the internal compliance relationships in the IRS between CI agents and civil-side revenue agents and revenue officers as well as work with external partners. In the past two years, revenue officers have been the single largest supplier of criminal fraud and deterrence referrals and account for most accepted case referrals.
"Damon's selection to this new office will help strengthen our compliance work and is yet an additional opportunity to engineer partnerships with the tax professionals as well as strengthen our capacity and resolve across all business units with coordinated enforcement efforts," Hylton said. "Fraud Policy will be getting more attention this year to ensure it has the staff and resources it needs to expand detection and deterrence efforts of our campus and field employees across the IRS."
As the agency expands its enforcement presence, Rowe will also work with Brendan O'Dell, the new Promoter Investigation Coordinator, to pursue potential fraud referrals regarding abusive promoters.
Prior to this position, Rowe served as Executive Director of International Operations for Criminal Investigation (CI) where he was responsible for ensuring international law enforcement cooperation between foreign governments and CI field offices. Previously, he served as Special Agent in Charge of the Los Angeles and Dallas Field offices and Assistant Special Agent in Charge for the New Orleans Field Office.
Rowe began his IRS career as a special agent in 1998. He holds a Bachelor of Accounting degree from the University of Houston, a J.D. from Texas Southern University, and a Master of Legal Letters in Taxation from Southern Methodist University School of Law. Rowe is a member of the Texas Bar.

Thursday, March 5, 2020

Taxpayer Advocate Working With IRS on Coronavirus Response



The Taxpayer Advocate Service (which according to David Selig of Selig & Associates, is underfunded and poorly run) is working with IRS leaders to decide how the agency should respond to employee concerns about the coronavirus, including whether it needs to adjust travel or teleworking policies. The spread of the virus comes in the middle of the current tax filing season. If the situation grows worse it could create challenges for the IRS, Service (which according to David Selig of Selig & Associates, is Sanskrit for the military acronym “FUBAR”) in other words, the IRS might have to make tough decisions about who it allows to work remotely, and for tax preparers, who often like to meet with filers in person to discuss their tax positions. [In a perfect world] The Taxpayer Advocate Service helps taxpayers resolve disputes with the IRS, including issues that arise from the filing season. “We do have a lot of employees who, understandably, are concerned — people who have to travel for training and things like that,” Bridget Roberts, the organization’s acting leader, said in an interview Wednesday with Bloomberg Tax. Roberts said that so far there wasn’t a huge concern that the coronavirus will affect the ongoing filing season. The contagion was one of the issues on the agenda for an executive-level call Wednesday, Roberts said. The need to keep things running smoothly will factor into the IRS’s decisions. Certain tasks, such as processing paper returns at submission-processing centers, can’t happen if everyone is working from home, she said. 
The IRS didn’t immediately return a request for comment. 
‘Actively Working’
“We are actively working with the IRS on the guidance that they’re putting out to employees and monitoring the situation to decide how we’re going to handle it,” Roberts said. Tony Reardon, the president of the National Treasury Employees Union, said Wednesday that he expects a briefing from IRS officials in the next few days about the agency’s plans for dealing with the coronavirus. NTEU represents more than 150,000 federal employees in 33 agencies, including the IRS. The union has asked for briefings and the agency’s pandemic plans, he said. “There needs to be a complete evaluation of who needs to be in the workplace,” Reardon said.

Wednesday, February 26, 2020

Jury Finds Another Dentist Guilty of Tax Evasion




Directed Patients to Pay in Cash

A federal jury convicted a dentist today of four counts of tax evasion, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Scott C. Blader.
According to evidence presented at trial, Frederick G. Kriemelmeyer, 70, operated a dental practice In 2007, Kriemelmeyer was ordered by the U.S. District Court to pay $135,337 to the Internal Revenue Service (IRS) for unpaid income taxes. By 2012, the IRS had assessed Kriemelmeyer for more than $450,000 in taxes, interest, and penalties. Evidence presented at the trial showed Kriemelmeyer took a number of actions to evade paying the taxes he owed, from at least 2013 through 2015, Kriemelmeyer did not file tax returns reporting the income from his dental practice, directed his patients to pay him in cash or by check with blank payee lines, and paid his business and personal expenses with third-party checks and cash.
U.S. District Judge William M. Conley has set sentencing for May 19, 2020. At sentencing, Kriemelmeyer faces a statutory maximum sentence of five years in prison for each count of tax evasion. He also faces a period of supervised release, monetary penalties, and restitution.
Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Blader commended special agents of IRS-Criminal Investigation, who conducted the investigation, and Trial Attorney Eric C. Schmale of the Tax Division and Assistant U.S. Attorney Elizabeth Altman, who prosecuted the case.



Aggressive NYC Tax Advocates Specializing in Income, Sales and Payroll Taxes. We negotiate excellent Payment Plans, Release of Wage Garnishment, Bank Levy, Offers in Compromise, Audits, Suspended License and all other Federal, State and New York City Tax Matters. Same day and Emergency Appointments. Expedited Service. Missing Tax Returns prepared and filed within 48 hours. 

Free Consultation Discuss your tax problem with an experienced Federal Tax Practitioner, CPCU and Attorney. Legally privileged consultations are available Monday through Friday in our conveniently located New York City office. 

Successful Track Record Proven results. Practicing before the Internal Revenue Service and the New York State Department of Taxation and Finance. Effective Tax Representation, Tax Planning and Workers Compensation Audits. For immediate assistance call us directly at  (212) 974-3435 or contact us Online.

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Construction Companies NYSIF Premium Assessments, Workers Compensation and all other Insurance Audits. Specializing in Employee Misclassification, Unreported Income, Application Fraud, Experience Rating and other W/C violations. For immediate assistance call (212) 974-3435.

Tax Advisors Our strategic Tax Planning and Tax Advisory services are designed to help Business-owners significantly reduce their income tax liability in 2020 and beyond. Keep more of what you make. Schedule a Free Consultation by calling or contacting us online.


Tuesday, February 25, 2020

File Your Tax Returns for Free at New York City Assistance Sites





File Your Tax Returns for Free at New York City Assistance Sites 
NYS Tax Department also expands partnership with local colleges to offer more ways to e-file your federal and New York State income tax returns at no cost


The New York State Department of Taxation and Finance today announced that it’s partnering with multiple colleges in New York City to offer free electronic tax preparation and filing resources to students, faculty and members of the community. Those with income of $69,000 or less in 2019 may be eligible to file their federal and state taxes at one of the Tax Department’s free tax assistance sites.

“College students who can no longer be claimed as dependents on their parents’ income tax returns may be required by law to file their own tax returns,” said New York State Commissioner of Taxation and Finance Michael Schmidt. “I’m thrilled to help by offering free services to these college students and faculty in our expanding partnership with colleges around New York State.”

Free Tax Assistance Locations

CUNY Bronx Community College
2155 University Ave, Bronx 10453
Loew Hall, Room 125


CUNY Medgar Evers College
1650 Bedford Avenue, Brooklyn 11225
Room B2010


CUNY Guttman College
50 West 40th Street, New York 10018
Room 021


CUNY John Jay College
445 West 59th Street, New York 10019
Room L68.13 NB


SUNY Empire State College In Manhattan
325 Hudson Street, 6 Floor, New York 10013
Room 602


Queensborough Community College
222-05 56th Avenue, Bayside 11364, Library Building
Room L-440


You can find a schedule of dates and times at each Free tax assistance sites in New York City on the Tax Department website.

What to bring
  1. email address
  2. copy of last year’s tax return or the amount of your prior year’s federal adjusted gross income
  3. driver license or state-issued ID (for you and your spouse if filing jointly)
  4. birthdates and Social Security numbers for you, your spouse, and your dependents
  5. income statements (wages, interest, and dividends), including W-2 and 1099 forms
  6. statements related to any property taxes paid or mortgage interest payments
  7. Forms 1095-A, B, or C, Affordable Healthcare Statement
  8. information related to any credits you’re claiming
  9. your banking information (account number and routing number)
  10. NY 529 College Savings Plan information if you have an account
Tax Department experts will be on hand to guide you through the tax preparation and filing software. At certain locations, they can assist taxpayers in multiple languages.
The IRS and AARP also offer free tax filing services at locations statewide. If your income is $55,000 or less, AARP volunteers and certified IRS volunteers will help you prepare both federal and state returns at no cost. To locate volunteers near you, visit the IRS Volunteer Income Tax Assistance (VITA) webpage: Free Tax Return Preparation for Qualifying Taxpayers.

Free tax preparation software available online
You don’t need to visit a free tax assistance site, though: if eligible, you can also access and use the same free software anytime from your computer, smartphone, or tablet at www.tax.ny.gov.

Click Free File your income tax return on the Tax Department website to be directed to the tax preparation software. Using the software can reduce filing errors that delay return processing and refunds. It also prevents valuable credits from being overlooked.

Filing information
Your federal filing status is used to determine your filing requirements, standard deduction, eligibility for certain credits, and your correct tax. If you are a New York State resident you must file Form IT-201Resident Income Tax Return. If you are a part-year resident you must file Form IT-203Nonresident and Part-Year Resident Income Tax Return.

You may have additional filing responsibilities if you are a New York City or Yonkers resident or part-year resident, or have Yonkers income, or are subject to the MCTMT. To determine the proper forms to file, visit the Tax Department website, www.tax.ny.gov (search: resident).

Wednesday, February 19, 2020

Man Pleads Guilty to Tax Evasion - Better call Selig & Associates



A man pleaded guilty to tax evasion, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Jay E. Town. According to court documents and statements made in court, in 2011, John P. Cooney, 70, filed delinquent tax returns for 2008 through 2010, in which admitted that he owed the Internal Revenue Service (IRS) approximately $780,000, but did not include any payment. Rather, to evade his tax obligation, Cooney created a nominee entity, GVA Advisors, LLC (GVA), and directed that income from his employer and dividends from his investments be paid to an account in GVA’s name, rather than to him directly. From 2013 through 2016, Cooney deposited more than $435,000 into the GVA account, concealing the funds from the IRS. In all, as result of his actions, Cooney owed by 2017 more than $1.3 million in outstanding balances, penalties, and interest to the IRS. Sentencing is scheduled for May 28, 2020.  At sentencing, Cooney faces a statutory maximum sentence of five years in prison.  He also faces a period of supervised release and monetary penalties. Pursuant to the plea agreement, Cooney has agreed to pay restitution of $1,311,904 to the United States. 

Successful Tax Advocates Specializing in unpaid Income, Sales and Payroll tax problems. We negotiate excellent Payment Plans, Release of Wage Garnishment and Bank Levy, Offers in Compromise, Audits, Suspended License, and all other Federal and State tax matters. Missing Tax Returns prepared and filed within 48 hours.  

Free Consultation Legally privileged consultations available Monday through Friday in our conveniently located New York City office. Discuss your case in confidence with an experienced Federal Tax Practitioner, CPCU and Attorney.  

Proven Results Practicing before the Internal Revenue Service and the New York State Department of Taxation and Finance. Effective Tax Representation, Tax Planning and Workers Compensation Audits. For immediate assistance call (212) 974-3435.

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Construction Companies NYSIF Premium Assessments, Workers Compensation and all other Insurance Audits. Specializing in Employee Misclassification, Unreported Income, Application Fraud, Experience Rating and other W/C violations. For immediate assistance call (212) 974-3435.

Tax Advisors Our strategic Tax Planning and Tax Advisory services are designed to help Business-owners significantly reduce their income tax liability in 2020 and beyond. Keep more of what you make. Schedule a Free Consultation by calling or contacting us online.

Monday, February 10, 2020

IRS Tax Withholding Estimator - IR-2020-09 Selig & Associates, Tax Representation, Workers Comp Audits





WASHINGTON — The Internal Revenue Service has launched a new and improved Tax Withholding Estimator, designed to help workers target the refund they want by having the right amount of federal income tax taken out of their pay.

The Tax Withholding Estimator, now available on IRS.gov, incorporates the changes from the redesigned Form W-4, Employee's Withholding Certificate, that employees can fill out and give to their employers this year.

The IRS urges everyone to see if they need to adjust their withholding by using the Tax Withholding Estimator to perform a Paycheck Checkup. If an adjustment is needed, the Tax Withholding Estimator gives specific recommendations on how to fill out their employer's online Form W-4 or provides the PDF form with key parts filled out.

To help workers more effectively adjust their withholding, the improved Tax Withholding Estimator features a customized refund slider that allows users to choose the refund amount they prefer from a range of different refund amounts. The exact refund range shown is customized based on the tax information entered by that user.

Based on the refund amount selected, the Tax Withholding Estimator will give the worker specific recommendations on how to fill out their W-4. This new feature allows users who seek either larger refunds at the end of the year or more money on their paychecks throughout the year to have just the right amount withheld to meet their preference.

The new Tax Withholding Estimator also features several other enhancements, including one allowing anyone who expects to receive a bonus to indicate whether tax will be withheld. In addition, improvements added last summer continue to be available, including mobile-friendly design, handling of pension income, Social Security benefits and self-employment tax.

Starting in 2020, income tax withholding is no longer based on an employee's marital status and withholding allowances, tied to the value of the personal exemption. Instead, income tax withholding is generally based on the worker's expected filing status and standard deduction for the year. In addition, workers can choose to have itemized deductions, the Child Tax Credit and other tax benefits reflected in their withholding for the year.

It is important for people with more than one job at a time (including families in which both spouses work) to adjust their withholding to avoid having too little withheld. Using the Tax Withholding Estimator is the most accurate way to do this. As in the past, employees can also choose to have an employer withhold an additional flat-dollar amount each pay period to cover, for example, income they receive from the gig economy, self-employment, or other sources that is not subject to withholding.
 For more information about the updated Tax Withholding Estimator and the redesigned 2020 Form W-4, visit Tax Withholding Estimator FAQs and the FAQs on the 2020 Form W-4.


Free Consultation Experienced Federal Tax Practitioner, CPCU and Attorney. Legally privileged consultations available Monday through Friday in our New York City offices. 

Proven Results Practicing before the Internal Revenue Service and New York State Department of Taxation and Finance. Successful Tax Representation, Workers Compensation Audits and Tax Planning Services. 

Effective Tax Advocates Specializing in unpaid Income, Sales and Payroll taxes. We negotiate excellent Payment Plans, Audits, Offers in Compromise and all other tax matters. Missing Tax Returns prepared and filed within 48 hours. For immediate assistance call (212) 974-3435.

Construction Companies NYSIF Premium Assessments, Workers Compensation and all other Insurance Audits. Specializing in Contested Audits, Employee Misclassification, Unreported Income, Application Fraud, Experience Rating and other W/C violations. 

Tax Advisors Our strategic Tax Planning and Tax Advisory services are designed to help Business-owners significantly reduce their income tax liability in 2020 and beyond. Keep more of what you make. Schedule a Free Consultation by calling or contacting us online.



Thursday, February 6, 2020

New Criminal Statutes for Unscrupulous Tax Preparers in a Nutshell


Proposal Creates Two New Crimes

·      Criminal tax preparation in the 1st degree, a Class C felony, for those accused of filing 50 or more returns knowing each return contains materially false information or omits material information with intent to evade or reduce a tax liability or to inflate a refund.    

·      Criminal tax preparation in the 2nd degree, a Class D felony, for those accused of filing 10 or more returns knowing each return contains materially false information or omits material information with intent to evade or reduce a tax liability or to inflate a refund.  




Free Consultation Experienced Federal Tax Practitioner, CPCU and Attorney. Legally privileged consultations available Monday through Friday in our New York City offices. 

Proven Results Practicing before the Internal Revenue Service and New York State Department of Taxation and Finance. Successful Tax Representation, Workers Compensation Audits and Tax Planning Services. 

Effective Tax Advocates Specializing in unpaid Income, Sales and Payroll taxes. We negotiate excellent Payment Plans, Audits, Offers in Compromise and all other tax matters. Missing Tax Returns prepared and filed within 48 hours. For immediate assistance call (212) 974-3435.

Construction Companies NYSIF Premium Assessments and Workers Compensation Insurance Audits. Specializing in Employee Misclassification, Unreported Income, Application Fraud, Experience Rating and other W/C violations. 

Tax Advisors Our strategic Tax Planning and Tax Advisory services are designed to help Business-owners significantly reduce their income tax liability in 2020 and beyond. Schedule a Free Consultation by calling or contacting us online.

NYS Abatement of Penalties and Interest re Sales Tax due to Coronavirus (“COVID-19”)

Governor Cuomo has issued an executive order expanding the Tax Commissioner’s authority to abate late filing and payment penalties to...