Tax Filing Tips from the New York State Tax Department + Free Resources to Promptly Receive Refunds Owed

The New York State Department of Taxation and Finance today encouraged taxpayers to prepare for income tax filing season by reviewing some important tips that can ease the process and ensure accurate returns and promptly issued refunds.

“We are committed to fair and efficient tax administration, which means all returns are analyzed by our advanced processing system to detect errors and fraud,” said Acting Commissioner Nonie Manion. “To ensure your return sails through this process and any refund owed is issued promptly, review these tips and all the resources on our website at www.tax.ny.gov.”

E-file for free. A large percentage of New Yorkers qualify to electronically prepare and file both their federal and state income tax returns for free. Last year, more than 155,000 taxpayers took advantage of the free-filing options available on the Tax Department website, and close to 92% e-filed their returns—speeding refunds.

File early. Don’t put it off until the last minute. Filing in a rush can lead to errors that will delay any refund you may be owed.

Save a tree. E-filing is safer and more efficient than sending paper returns through the mail. Nearly 92% of all New York State personal income tax returns are electronically prepared and filed. All returns, whether filed electronically or on paper, undergo the same systematic review.

File for free. Taxpayers with adjusted gross household incomes of $66,000 or less in 2018 may access free, user-friendly software from their computer, smartphone, or tablet at www.tax.ny.gov (search: Free File). The tax preparation software helps prevent filing errors and processing delays. It may also help you find potentially valuable credits you may have missed.

Access your Account Summary. This page provides a central location for viewing details of your tax account. You can view prepayments to accurately report on your tax return when filing. This includes estimated tax payments made throughout the year as well as payments made with your extension of time to file.

File on time. To avoid penalties and interest, file on time. The penalties are much higher for late filing than for late payment.

Use direct deposit. Receive any refund due up to a week faster by having it directly deposited into your bank account. Be sure to double check the routing and account numbers for your account.

Check your refund online. If you’re eager to find out the status of your claim for an income tax refund, use the Check your Refund  app on our website: www.tax.ny.gov. It’s the fastest and most convenient way to know when to expect your refund. You’ll need to enter the refund amount you're claiming, your Social Security number, and which form you filed.

Unpaid Sales, Income and Payroll Taxes To schedule a free, legally privileged consultation with a Federal Tax Practitioner and Attorney in our conveniently located New York City office call (212) 974-3435 or contact us online. *Same day and emergency appointments are available Monday through Friday. 

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NY Tax Department Kills the Competition. Cracking Down on Phony Tax Collection Scammers

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Real-life Examples of Tax Scams

New York taxpayers have been contacted by scammers who threaten arrest if a fictitious tax debt isn’t paid immediately. This is an obvious scam tactic. To make themselves appear more convincing, the scammers provide the victim with a phone number, address, and confirmation code specific to the transaction.

The caller then demands payment in person or with iTunes gift cards. The Tax Department would never accept this form of payment or require you to meet in person to pay a debt. Listen to a recording of a scam call here.

Con artists have also stolen the identities of New Yorkers who often first discover they’ve been victimized when their tax returns are rejected. The return is rejected because a cyber thief has already filed a return to claim a refund using the victim’s Social Security number.

Online scammers will also send emails that appear to be from the Tax Department, or other trustworthy sources, asking for private information. These phishing schemes are designed to trick you into sharing confidential information. Remember, the Tax Department never requests personal or financial data by email. Learn how to spot a bogus email here.

As their schemes advance, the Tax Department continually bolsters its defenses and resources to protect confidential taxpayer information and the victims of identity theft. Taxpayers should likewise take proactive measures to reduce the likelihood that they’ll become victims.

Report it

If you believe you’ve been contacted by a con artist posing as someone from the New York State Tax Department, visit the Tax Department’s Report fraud, scams, and identity theft webpage to learn how to report the incident. The Tax Department, working with our partner agencies as necessary, will investigate the case.

Aggressive New York City Tax Advocates We Solve IRS and New York State Tax Problems, Guaranteed. Specializing in IRS Audits, Sales Tax Audits, Unpaid Payroll Taxes, Trust Fund Penalties, Criminal Tax Investigations and Tax Crimes, Installment Agreements and Payment Plans, Offers in Compromise and most other Tax Matters. For a Legally Privileged Consultation with a Federal Tax Practitioner and Licensed Attorney Call (212) 974-3435 or Contact Us Online. 

Consultant To Iranian Mission To The United Nations Pleads Guilty To Filing False Income Tax Return & Conspiring To Violate Sanctions Laws (does NYS hire illegal aliens to collect taxes?)

In Brooklyn Federal Court, Ahmad Sheikhzadeh, a “United States Citizen” and resident of New York City, pled guilty to filing a false income tax return that substantially understated the amount of cash salary he received from Iran’s Permanent Mission to the United Nations (IMUN) and conspiring to facilitate the transfer of funds to Iran without the required license from the Treasury Department in violation of the International Emergency Economic Powers Act (IEEPA).  

The guilty plea was announced by Robert L. Capers, United States Attorney for the Eastern District of New York, Acting Assistant Attorney General for National Security Mary B. McCord, William F. Sweeney, Jr., Assistant Director-in-Charge of the New York Field Office of the Federal Bureau of Investigation (FBI), and Shantelle Kitchen, Special Agent-in-Charge of the New York Field Office of the Internal Revenue Service-Criminal Investigation (IRS-CI).

According to court filings and facts presented during the plea proceeding, beginning in January 2008, Sheikhzadeh was employed as a consultant to the IMUN and received a regular salary, in cash, approximately once per month through an intermediary who was an official at the IMUN.  Sheikhzadeh was not a declared IMUN official.  From 2008 through 2012, Sheikhzadeh filed personal income tax returns that substantially understated the amount of income he received from his work for the IMUN.  In addition, distinct from his work for the IMUN, Sheikhzadeh provided money remitting (“hawala”) services to co-conspirators in the United States to facilitate investments in Iran and to direct disbursements from Iranian bank accounts.  Sheikhzadeh engaged in these money transfers without a license from the Treasury Department’s Office of Foreign Assets Control (OFAC) in violation of IEEPA.

When sentenced, Sheikhzadeh faces up to 23 years in prison.  He has agreed to pay over $147,000 in restitution and forfeiture.

Selig & Associates. Aggressive New York City Tax Advocates We Solve Tax Problems. Representation includes IRS Audits, New York Sales Tax Audits, Unpaid Payroll Taxes, Trust Fund Penalties, Criminal Tax Investigations, Installment Agreements and Payment Plans, Offers in Compromise, Tax Crimes and most other Tax Matters. For a Legally Privileged Consultation with a Federal Tax Practitioner and Licensed Attorney call (212) 974-3435 or Contact Us Online. 

Is Compliance with an IRS Summons (really and truly) Voluntary? - The Most Important Thing Ever Written Part (3)

David ("The Great") Selig

Summoned parties have asserted that they are not required to respond to or comply with an administrative summons issued by the IRS. Proponents of this position argue that a summons thus can be ignored. The Second Circuit’s opinion in Schulz v. IRS, 413 F.3d 297 (2d Cir. 2005) (“Schulz II”), discussed below, is often inappropriately cited to support this proposition.

The Law: A summons is an administrative device with which the IRS can summon persons to appear, testify, and produce documents. The IRS is statutorily authorized to inquire about any person who may be liable to pay any internal revenue tax, and to summon a witness to testify or to produce books, papers, records, or other data that may be relevant or material to an investigation. I.R.C. § 7602; United States v. Arthur Young & Co., 465 U.S. 805, 816 (1984); United States v. Powell, 379 U.S. 48 (1964). Sections 7402(b) and 7604(a) of the Internal Revenue Code grant jurisdiction to district courts to enforce a summons, and section 7604(b) governs the general enforcement of summonses by the IRS.

Section 7604(b) allows courts to issue attachments, consistent with the law of contempt, to ensure attendance at an enforcement hearing "[i]f the taxpayer has contumaciously refused to comply with the administrative summons and the [IRS] fears he may flee the jurisdiction." Powell, 379 U.S. at 58 n.18; see also Reisman v. Caplin, 375 U.S. 440, 448-49 (1964) (noting that section 7604(b) actions are in the nature of contempt proceedings against persons who “wholly made default or contumaciously refused to comply” with an administrative summons issued by the IRS). Under section 7604(b), the courts may also impose contempt sanctions for disobedience of an IRS summons.

Failure to comply with an IRS administrative summons also could subject the non-complying individual to criminal penalties, including fines and imprisonment. I.R.C. § 7210. While the Second Circuit held in Schulz II that, for due process reasons, the government must first seek judicial review and enforcement of the underlying summons and to provide an intervening opportunity to comply with a court order of enforcement before seeking sanctions for noncompliance, the court’s opinion did not foreclose the availability of prosecution under section 7210.

Honest Tax Advocates To schedule a FREE legally privileged consultation with a licensed Federal Tax Practitioner and Attorney call Selig & Associates directly (212) 974-3435

Successful Tax Representation We practice before the Internal Revenue Service (“IRS”) the New York State Department of Taxation and Finance (“NYSDTF”) the Department of Justice Tax Division (“DOJ”) and the Defense Office of Hearings and Appeals (“DOHA”). *To schedule a legally privileged consultation call Selig & Associates directly (212) 974-3435 

Proven Results  We successfully resolve: Tax Crimes; Tax Evasion; Failure to File a Tax Return and Criminal Non-Filing; Filing False Tax Returns; Installment Agreements; Partial Payment Agreements; IRS Audits; Sales Tax Audits; Sales Tax Controversies; Wage Garnishments; Bank Levies; Seizure of Real Property; Innocent Spouse Relief; Trust Fund Recovery Penalty; Payroll Taxes; Workers Compensation Insurance Audits ("Workers Comp"); Statute of Limitations; Offer in Compromise ("OIC"); Administrative Appeals; Collection Due Process Hearings ("CDP") and most other tax matters. *To schedule a legally privileged consultation call Selig & Associates directly (212) 974-3435

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ROTTEN TO THE CORE: IRS Special Agent Convicted of Filing False Tax Returns, Theft of Government Money & Obstruction of Justice

A [former] special agent for the Internal Revenue Service Criminal Investigation (IRS-CI) Division was convicted on June 15 after a jury in Sacramento, California found her guilty of filing false tax returns, obstruction of justice and stealing government money, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and Acting U.S. Attorney Alex G. Tse for the Northern District of California.

According to court documents and evidence introduced at trial, Alena Aleykina, who is also a Certified Public Accountant and holds a master’s degree in business administration, filed six false tax returns: three personal tax returns for years 2009, 2010, and 2011 and three in the names of trusts she created for years 2010 and 2011.  On her personal tax returns, Aleykina fraudulently claimed the head of household filing status, false dependents, and deductions for education expenses to which she was not entitled.  On her trust tax returns, she failed to report rent she received from the tenants of her rental property and falsely claimed to be paying wages to her mother and her sister to care for her son and for her father.

Additionally, Aleykina stole government funds and obstructed justice during the investigation.  She stole from the IRS’s Tuition Assistance Program by falsely claiming $4,000 in tuition reimbursement for classes that she did not take.  When criminal investigators approached Aleykina to retrieve her government laptop, Aleykina lied to the agents about the location of the laptop and began deleting files from the computer after the agents left.  The total loss to the government from Aleykina’s conduct is more than $60,000.

Sentencing has been scheduled for Sept. 25 before Judge John A. Mendez.  Aleykina faces a maximum statutory penalty of three years in prison for each false tax return count, 10 years in prison for theft of government funds, and 20 years in prison for obstruction of justice as well as a period of supervised release, restitution and monetary penalties. 

Principal Deputy Assistant Attorney General Zuckerman and Acting U.S. Attorney Tse thanked special agents of the Treasury Inspector General for Tax Administration and IRS-CI, who conducted the investigation, and Assistant U.S. Attorney William Frentzen and Tax Division Trial Attorneys Arthur Ewenczyk and Charles O’Reilly, who are prosecuting the case.

Proven Results We solve tax problems quickly and quietly. Professional tax representation includes defense against tax crimes, tax evasion, failure to file a tax return and criminal non-filing, filing false tax returns, installment agreements, partial payment agreements, audits, sales tax controversies, wage garnishments, bank levies, seizure of property, innocent spouse relief, trust fund recovery penalty, payroll taxes, statute of limitations, offer in compromise ("OIC"), administrative appeals, collection due process hearings ("CDP") asset protection trusts, tax liability settlement trusts, and most other tax matters.

Successful Tax Advocates We keep our clients out of court and out of prison. We practice before the Internal Revenue Service (“IRS”) the New York State Department of Taxation and Finance (“NYS”) the Department of Justice Tax Division (“DOJ”) and the Defense Office of Hearings and Appeals (“DOHA”). 

Conveniently Located Our offices are conveniently located at 147 West 35th Street (near Penn Station) and same day and emergency appointments are available. 

Professional Service To schedule a legally privileged consultation with an experienced Federal Tax Practitioner and licensed Attorney call Selig & Associates directly (212) 974-3435.  

We Settle Insurance Claims for Top Dollar In addition to our tax practice we settle large residential and commercial property insurance claims, including business interruption, burglary, fire, windstorm and water damage. 

Guaranteed We return telephone calls and answer emails promptly and we provide our clients with regular updates and status reports. 

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HOW TO STICK YOUR BIG FAT EX WITH your TAX BILL and other timely tax tips (CRASH COURSE)

FILING A JOINT RETURN Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. 

Joint responsibility Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. This means that if one spouse does not pay the tax due, the other may have to. Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. 

You may want to le separately if: 

•You believe your spouse is not reporting all of his or her income, or 


•You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. 


Divorced taxpayer. You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return led before your divorce. This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously led joint returns. 

Relief from joint liability. In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. You can ask for relief no matter how small the liability. There are three types of relief available. 

1.           Innocent spouse relief. 


2.           Separation of liability, which is available only to joint lers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending the date election of this relief is led. 


3.           Equitable relief. 


You must le Form 8857, Request for Innocent Spouse Relief, to request any of these kinds of relief. 

Signing a joint return. For a return to be considered a joint return, both spouses must generally sign the return. If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “ ling as surviving spouse” in the area where you sign the return. 

Spouse away from home. If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be led on time. 

Signing as guardian of spouse. If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. 

Spouse in combat zone. If your spouse is unable to sign the return because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), and you do not have a power of attorney or other statement, you can sign for your spouse. Attach a signed statement to your return that explains that your spouse is serving in a combat zone. 

Nonresident alien or dual-status alien. A joint return generally cannot be led if either spouse is a nonresident alien at any time during the tax year. However, if one spouse was a nonresident alien or dual-status alien who was married to a U.S. citizen or resident at the end of the year, the spouses can choose to le a joint return. If you do le a joint return, you and your spouse are both treated as U.S. residents for the entire tax year. 

MARRIED FILING SEPARATELY 

You can choose married ling separately as your ling status if you are married. This ling status may bene t you if you want to be responsible only for your own tax or if it results in less tax than ling a joint return. If you and your spouse do not agree to le a joint return, you must use this ling status, unless you qualify for head of household status. 

If you live apart from your spouse and meet certain tests, you may be considered unmarried and may be able to le as head of household. This can apply to you even if you are not divorced or legally separated. 

If you qualify to file as head of household, instead of as married ling separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. The head of household ling status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. See Head of Household, later, for more information.

MONEY OVERSEAS? The Internal Revenue Service (IRS) has been aggressively pursuing unreported foreign accounts since 2009. During that time, the IRS has offered various Offshore Voluntary Disclosure Programs (OVDP's). On March 14, 2018, the IRS announced that the current OVDP would end on September 28, 2018. It is now imperative that you review the best way to help correct prior omissions for undisclosed foreign financials.

Selig & Associates We solve IRS & NYS Tax Problems quickly and quietly, without having to go to Court. Call David SELIG for a free consultation (212) 974-3435

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Von Clausewitz on War. SELIG & Associates on solving IRS Tax Problems

(we can solve your tax problems)

Competition is interactive, not static

Some generals consider only unilateral action, whereas war consists of a continuous interaction of opposites … no strategy ever survives the first engagement with the enemy.

Carl von Clausewitz

Winning is Everything

Effective tax representation requires skill, ability and knowledge. Knowing the rules isn’t enough, you’ve got to be assertive and persuasive.

David Selig

Morale makes all the difference

War is a trial of moral and physical forces by means of the latter. . . In the last analysis it is at moral, not physical strength that all military action is directed … Moral factors, then, are the ultimate determinants in war.

Carl von Clausewitz

Successful Civil and Criminal Tax Representation Selig & Associates practices before the Internal Revenue Service (“IRS”) the New York State Department of Taxation and Finance (“NYSDTF”) the Department of Justice Tax Division (“DOJ”) and the Defense Office of Hearings and Appeals (“DOHA”). *To schedule a FREE legally privileged consultation with a licensed Federal Tax Practitioner and Attorney call Selig & Associates directly (212) 974-3435 New York City's Most Trusted Tax Advisors