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Selig & Associates

Win with Intelligence Integrity and Thrift

(212) 974-3435

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. 

(212) 974-3435

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

• U.S. Code 
• Notes 

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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.

(Aug. 16, 1954, ch. 736, 68A Stat. 821; Pub. L. 90–364, title I, § 103(e)(4), June 28, 1968, 82 Stat. 264; Pub. L. 91–172, title IX, § 943(a), Dec. 30, 1969, 83 Stat. 727; Pub. L. 92–9, § 3(j)(1), Apr. 1, 1971, 85 Stat. 22; Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(v), Oct. 4, 1976, 90 Stat. 1817; Pub. L. 97–248, title III, § 318(a), (b), Sept. 3, 1982, 96 Stat. 610; Pub. L. 98–369, div. A, title IV, § 412(b)(8), July 18, 1984, 98 Stat. 792; Pub. L. 99–514, title XV, § 1502(a), (b), Oct. 22, 1986, 100 Stat. 2741; Pub. L. 100–203, title X, § 10301(b)(6), Dec. 22, 1987, 101 Stat. 1330–429; Pub. L. 101–239, title VII, § 7741(a), Dec. 19, 1989, 103 Stat. 2404; Pub. L. 104–168, title III, § 303(b)(2), title XIII, § 1301(a), July 30, 1996, 110 Stat. 1458, 1475; Pub. L. 105–206, title III, § 3303(a), July 22, 1998, 112 Stat. 742; Pub. L. 110–245, title III, § 303(a), June 17, 2008, 122 Stat. 1649; Pub. L. 113–295, div. B, title II, § 208(a), Dec. 19, 2014, 128 Stat. 4072; Pub. L. 114–125, title IX, § 921(a), (b), Feb. 24, 2016, 130 Stat. 281; Pub. L. 115–97, title I, § 11002(d)(1)(KK), Dec. 22, 2017, 131 Stat. 2060; Pub. L. 115–141, div. U, title II, § 206(n)(1), title IV, § 401(a)(299)(A), Mar. 23, 2018, 132 Stat. 1181, 1198; Pub. L. 116–25, title III, § 3201(a), (b), July 1, 2019, 133 Stat. 1017.)

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

(212) 974-3435

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

(212) 974-3435

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

October 31^st 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

(212) 974-3435

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

(212) 974-3435

Judge Charged With Felony Tax Evasion (better call SELIG & Associates)

An Oklahoma County district judge has been charged with one count of Refusal to File Return with Intent to Evade Payment of Taxes after she failed to file income tax returns from 2015 through 2018. Judge Kendra Coleman allegedly owes tens of thousands of dollars in delinquent taxes.

According to court documents obtained by News 4, Coleman alleges that all of the tax issues had already been taken care of before the indictment was filed.

The documents allege that she filed her 2015 tax return on June 6, 2016, while her 2016 tax return was accepted on Oct. 17, 2017. It also states that her 2017 and 2018 tax returns were filed and accepted just days before the multicounty grand jury indicted her on the charges.

Coleman reported that year she made a gross income of more than $65,000 but only made a 25 dollar payment toward a $1,200 worth of taxes after filing two deadlines for an extension in 2017.

Prater’s team says Coleman “failed to file until nearly a year past and only after it was widely publicized.”

Coleman and her attorney previously told News 4 that the indictment is “false on its face” alleging that all tax issues were wiped clean.”

The charge filed today states Coleman failed to file her state tax return by the deadline, whether she received an extension or not.

It also claims that Coleman did file her return within the extension deadline for 2015 and 2016, but she did not pay the thousands she owed for both of those years or previous years when she owed.

The affidavit states that as of September 13, 2019, Coleman owed the Oklahoma Tax Commission over $23k.

We tried to contact her team again in response to Monday’s felony filing but her office was cleared out and a new judge was filling in.

Coleman’s attorney never returned our call.

Court records also show Coleman filed her tax returns on time in 2008 and 2009. Both years the state owed her a refund.

Selig & Associates 

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

(212) 974-3435

IRS & NYS Tax Representation We represent individuals, business-owners and their businesses before the Internal Revenue Service and the New York State Department of Taxation and Finance. We negotiate excellent payment plans and specialize in large-dollar sales and payroll tax controversies. Has your Drivers' License and Passport been suspended due to unpaid taxes? We can help. Do you have unfiled tax returns? We can have them prepared and filed for you within 48 hours guaranteed.

Insurance Audit Representation We represent construction companies and businesses with Workers Compensation Audits and NYSIF premium disputes, including employee misclassification, underreporting, failure to keep accurate payroll records, and other serious violations. 

Personal Service We only take a limited number of new clients each month. Accordingly, if you have an interesting and/or complicated tax controversy that needs to be solved, please contact us directly for a confidential case evaluation.       

Emergency Appointments Available Monday through Friday in our conveniently located New York City office. To schedule a legally privileged consultation with a Federal Tax Practitioner, CPCU and Attorney call (212) 974-3435 or contact us through our Online Action Form. 

We strive to obtain the best possible outcome for our clients

(212) 974-3435

Another Tax Evading “Ex-IRS Agent” Gets Sent Straight to the Slammer

A former Internal Revenue Service Agent and Attorney was just sentenced to almost (3) Three Years in Federal Prison for Tax Evasion and obstruction. U.S. Attorney Nicholas Trutanich said the judge also ordered the former IRS Agent to pay $924,000 in restitution and serve three years of supervised release. The former IRS Agent said he lost money helping Ponzi scheme victims recover losses and that he always intended to settle his government tax obligations. A jury convicted him after evidence showed he failed to pay taxes for 22 years and used bank accounts, trusts and other names to hide assets from IRS collection agents.

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

(212) 974-3435

SELIG & ASSOCIATES

IRS & NYS Tax Representation We represent individuals, business-owners and their businesses before the Internal Revenue Service and the New York State Department of Taxation and Finance. We negotiate excellent payment plans and specialize in large-dollar sales and payroll tax controversies. Has your Drivers' License and Passport been suspended due to unpaid taxes? We can help. Do you have unfiled tax returns? We can have them prepared and filed for you within 48 hours guaranteed.

Insurance Audit Representation We represent construction companies and businesses with Workers Compensation Audits and NYSIF premium disputes, including employee misclassification, underreporting, failure to keep accurate payroll records, and other serious violations. 

Personal Service We only take a limited mumber of new clients each month. Accordingly, if you have an interesting and/or complicated tax controversy that needs to be solved, please contact us directly for a confidential case evaluation.       

Emergency Appointments Available Monday through Friday in our conveniently located New York City office. To schedule a legally privileged consultation with a Federal Tax Practitioner, CPCU and Attorney call (212) 974-3435 or contact us through our Online Action Form. 

We strive to obtain the best possible outcome for our clients

(212) 974-3435

800 Cartons of Illicit Cigarettes, $63,500 in Cash & Vehicles Seized on Staten Island

I'm a panther

The New York State Department of Taxation and Finance, along with U.S. Department of Homeland Security Investigations—Newark Office and the Richmond County District Attorney's Office, today announced felony charges against three Staten Island residents after executing seven search warrants on October 8. 

We represent individuals, business-owners and their businesses before the Internal Revenue Service and the New York State Department of Taxation and Finance. Do you have unfiled tax returns? We can have them prepared and filed for you within 48 hours guaranteed.

(212) 974-3435

Investigators searched a home and detached garage at 106 Catherine Street, four vehicles, and a safety deposit box at a nearby bank. In all, investigators seized 814 cartons of untaxed cigarettes, $63,525 in cash, four vehicles, and various documents, computers, and phones. They charged 43-year-old Fathy D. Seidi, 35-year-old Hashed D. Alsaidi, and 20-year-old Amjad F. Alseidi with multiple felonies, including possession of more than 30,000 untaxed cigarettes and attempt to evade the New York State cigarette and tobacco products tax. In addition to the criminal charges, the defendants face fines of up to $600 per carton seized. 

We negotiate excellent payment plans and specialize in large-dollar sales and payroll tax controversies. Has your Drivers' License and Passport been suspended due to unpaid taxes? We can help. 

(212) 974-3435

“Those who evade their taxes deprive communities and the state of revenue for vital services and put honest businesses at a competitive disadvantage,” said New York State Commissioner of Taxation and Finance Michael Schmidt. “Our Criminal Investigations Division and partners in law enforcement will continue to bring these tax criminals to justice.” “Part of our securing of our borders and a primary mission of Homeland Security Investigations is to stop the distribution and sale of contraband items, which undermine our legitimate economy,” said Brian Michael, Special Agent in Charge, Homeland Security Investigations, Newark. “In whatever form the contraband may be, whether it’s untaxed cigarettes, illegal drugs, vehicles, or counterfeit goods, Homeland Security Investigations remains committed to stopping the flow of these items, in cooperation with other law enforcement agencies." District Attorney Michael E. McMahon said, “Possessing illegal cigarettes is a serious crime which cheats the public out of critical tax revenue, and the prosecutors in my office’s Economic Crimes Bureau work tirelessly to hold such offenders accountable. I’m very proud of the work that was done by my team on this case to get this illegal contraband and cash off the street.  We will continue our important partnership with the New York State Department of Taxation and Finance to ensure Staten Islanders are not deprived of valuable state resources and services.” The Richmond County District Attorney's Office is prosecuting this case. A criminal complaint is only an accusation; the defendant is presumed innocent until proven guilty.

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

(212) 974-3435

 

We represent construction companies and businesses with Workers Compensation Audits and NYSIF premium disputes, including employee misclassification, underreporting, failure to keep accurate payroll records, and other serious violations. 

Emergency appointments are available Monday through Friday in our conveniently located New York City office. To schedule a legally privileged consultation with a Federal Tax Practitioner, CPCU and Attorney call (212) 974-3435 or contact us through our Online Action Form. 

We work to obtain the best possible outcome for our clients

(212) 974-3435

Westchester County Man Pleads Guilty to Felony Criminal Tax Fraud (he should have hired SELIG & Associates)

I’m an alligator

The New York State Department of Taxation and Finance announced that one of New York State’s top tax debtors, David Walsh, pleaded guilty to second-degree criminal tax fraud, a C-class felony, in Albany County Court on the 2nd day of October 2019. 

Walsh, 58, of 9 Elm Rock Road, Bronxville, filed his New York State personal income tax returns but failed to pay the tax due for 2010, 2011, and 2014. He will pay all penalties and interest, which currently totals $573,259, in addition to the more than $2.24 million he’s already paid back to New York State. 

Walsh and his wife Gia surrendered to Tax Department investigators on September 20, 2018, and were charged with felony counts of criminal tax fraud. “Those who evade taxes in New York State deprive our communities of support for vital services and increase the burden honest taxpayers who play by the rules,” said New York State Commissioner of Taxation and Finance Michael Schmidt. “As this case demonstrates, those who commit tax fraud will be held accountable for their crimes.” David Walsh is scheduled to be sentenced December 6 in Albany County Court. 

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

(212) 974-3435

We represent individuals, business-owners and their businesses before the Internal Revenue Service and the New York State Department of Taxation and Finance. Do you have unfiled tax returns? We can have them prepared and filed for you within 48 hours guaranteed.

We negotiate excellent payment plans and specialize in large-dollar sales and payroll tax controversies. Has your Drivers' License and Passport been suspended due to unpaid taxes? We can help. 

 

We represent construction companies and businesses with Workers Compensation Audits and NYSIF premium disputes, including employee misclassification, underreporting, failure to keep accurate payroll records, and other serious violations. 

Emergency appointments are available Monday through Friday in our conveniently located New York City office. To schedule a legally privileged consultation with a Federal Tax Practitioner, CPCU and Attorney call (212) 974-3435 or contact us through our Online Action Form. 

We work to obtain the best possible outcome for our clients

(212) 974-3435