Topic No. 306 Penalty for Underpayment of Estimated Tax. "I saw you (and him) walking in the rain"

The United States income tax system is a pay-as-you-go tax system, which means that you must pay income tax as you earn or receive your income during the year. You can do this either through withholding or by making estimated tax payments. If you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax. Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of at least 90% of the tax for the current year or 100% of the tax shown on the return for the prior year, whichever is smaller. There are special rules for farmers and fishermen, certain household employers and certain higher income taxpayers. For more information, refer to Publication 505, Tax Withholding and Estimated Tax.

Generally, taxpayers should make estimated tax payments in four equal amounts to avoid a penalty. However, if you receive income unevenly during the year, you may be able to vary the amounts of the payments to avoid or lower the penalty by using the annualized installment method. Use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts (PDF)  To see if you owe a penalty for underpaying your estimated tax.

The law allows the IRS to waive the penalty if:

1.    You didn't make a required payment because of a casualty event, disaster, or other unusual circumstance and it would be inequitable to impose the penalty, or

2.    You retired (after reaching age 62) or became disabled during the tax year or in the preceding tax year for which you should have made estimated payments, and the underpayment was due to reasonable cause and not willful neglect, or

3.    The underpayment was due to an inability to accurately calculate your estimated income tax payment due to the breadth of changes enacted by the tax reform.

Refer to the Form 2210 Instructions (PDF) for information on requesting a waiver of the estimated tax penalty. Please see IR-2019-144 for a waiver of the estimated tax penalty for eligible 2018 tax filers.

Refer to Publication 505 for information about federally declared disaster areas.

Refer to the Form 1040 Instructions (PDF) for where to report the estimated tax penalty on your return.

Tax Representation, Consulting and Tax Planning

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Tax Representation: Specializing in unpaid Income, Sales and Payroll taxes. We negotiate excellent Payment Plans, Audits, Offers in Compromise, and all other tax matters. Proven results. Practicing before the Internal Revenue Service and the New York State Department of Taxation and Finance. Speak with us directly (212) 974-3435 or contact us online.

Tax Advisors: Our Consulting and strategic Tax Planning services are designed to help Business Owners protect their assets and significantly reduce their income tax liability in 2020. 

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Collecting BIG BUCKS by Embellishing Insurance Claims? - Don’t Play the Fool!

A fraudulent insurance act is committed by any person who, knowingly and with intent to defraud presents, causes to be presented, or prepares with knowledge or belief that it will be presented to or by an insurer, self insurer, or purported insurer, or purported self insurer, or any agent thereof:

1. Any written statement pertaining to a commercial insurance policy or a claim for payment that he or she knows to:

• Contain materially false information concering any fact material thereto; or
• Conceal, for the purpose of misleading, information concerning any fact material thereto; or

2. Any written statement or other physical evidence pertaining to a health insurance policy that he or she knows to:

• Contain materially false information concerning any material fact thereto; or
• Conceal, for the purpose of misleading, information concerning any fact material thereto.

 "The Breakdown" 

• Fifth Degree: Commission of a fraudulent insurance act; class A misdemeanor.
• Fourth Degree: Involving the taking or attempted taking of property valued in excess of $1,000; class E felony.
• Third Degree: Involving the taking or attempted taking of property valued in excess of $3,000; class D felony.
• Second Degree: Involving the taking or attempted taking of property valued in excess of $50,000; class C felony.
• First Degree: Involving the taking or attempted taking of property valued in excess of $1 million; class B felony.
• Aggravated Insurance Fraud in the Fourth Degree: When the perpetrator commits insurance fraud and has been previously committed of a similar crime within the preceding 5 years; class D felony.

Selig & Associates is an effective Tax Representation and Insurance Claims Settlement firm. Our offices are conveniently located in New York City and we meet with each and every client personally. To schedule a legally privileged consultation with a results driven Federal Tax Practitioner CPCU and Attorney please call us directly at (212) 974-3435. 

We take a practical approach to problem solving and strive to obtain the best possible outcome for our clients.

Effective Tax AdvocacyWe successfully resolve most civil and criminal tax problems including suspended Drivers Licenses and Passports. We provide practical solutions to difficult IRS and State tax problems. Specializing in unpaid sales and payroll taxes. We negotiate affordable installment agreements and if you have missing or unfiled tax returns we can have them prepared and filed for you within 48 hours guaranteed. For immediate assistance please call us directly at (212) 974-3435 or contact us online.  

Insurance Claims We settle insured property damage claims in the shortest amount of time and at the least cost to the policyholder and insurance company. Insurance litigation is costly and time consuming. Accordingly we provide policyholders and insurance companies with a cost effective alternative to litigation. Commercial and residential insurance representation includes: Environmental Damage, Mold (removal & remediation) Fire, Business Interruption, Burglary, Vandalism, Windstorm and Water Damage.  

For more information about our Tax Representation and Insurance Claims Settlement services or to schedule a FREE consultation call (212) 974-3435 or contact us online. 

Precious Metals Broker in Brooklyn Sentenced to Prison for Tax Evasion - He should have hired SELIG & Associates)

The Winning Team

A resident of Dania Beach, Florida, was sentenced to prison today for evading income tax and aiding and assisting the preparation of false tax returns, announced Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division. Christopher Wolf was sentenced to 24 months in prison by U.S. District Court Judge Raymond J. Dearie.  On October 4, 2018, following a trial in the U.S. District Court for the Eastern District of New York, a federal jury convicted Wolf of two counts of tax evasion and two counts of aiding and assisting the preparation of false tax returns. According to court documents and evidence presented at trial, in 2010 and 2011, Christopher Wolf operated Rothchild & Associates LLC (“Rothchild”), in Brooklyn, New York. Rothchild was in the business of selling precious metals to investors over the telephone.  Although Wolf controlled all aspects of Rothchild’s operations, it was technically owned by a third party.  Wolf concealed the income he earned from Rothchild by instructing the third party owner to pay Wolf’s commissions to two shell corporations. Wolf filed a false 2010 individual income tax return that did not report any of the commissions he earned selling precious metals.  For 2011, he did not file an individual tax return.  He also caused corporate income tax returns to be filed for the companies where he deposited his commissions, but included phony deductions on those returns to avoid paying the taxes he owed. Wolf’s conduct caused a tax loss of approximately $240,000 to the Internal Revenue Service (IRS).In 2000, in an unrelated case, Wolf was convicted of securities fraud, money laundering, and conspiracy to commit wire fraud and was sentenced to prison for over ten years. In addition to the term of imprisonment imposed, U.S. District Court Judge Dearie ordered Wolf to serve three years of supervised release and to pay $237,550 in restitution. Acting Deputy Assistant Attorney General Goldberg thanked special agents of IRS-Criminal Investigation, who conducted the investigation, and Trial Attorneys Sean Green and Mark Kotila of the Tax Division, who prosecuted the case.

New York City Tax Accountant and Tax Attorney Our New York City offices are conveniently located and easily accessible by car, train and subway. *Our civil and criminal tax consultations are confidential and legally privileged. Same day and emergency appointments may be scheduled Monday through Friday. For immediate assistance call (212) 974-3435 or contact us online. 

Restaurant Tax Accountant and Tax Attorney We negotiate excellent installment agreements and provide restaurant owners with effective sales tax and audit representation, including unfiled tax returns and all Department of Labor issues. For a no-obligation consultation call us directly at (212) 974-3435 or contact us online.

Business Tax Accountant and Tax Attorney We negotiate affordable repayment plans and provide our business clients with effective payroll tax and audit representation, obtaining government contracts with a tax lien, compliance checks, missing tax returns and Workers Compensation audits. For immediate assistance call (212) 974-3435 or contact us online. 

Commercial Insurance Consultant and Attorney We assist businesses, nightclubs, schools and religious institutions with their specialty insurance needs, including: Active Shooter and Workplace Violence Insurance Protection; Cyber Insurance, Sexual Harassment and Employment Practices Liability Insurance. For more information call us directly at (212) 974-3435. 

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Tax Preparer Indicted for Preparing False Tax Returns and Identity Theft

A Gaithersburg, Maryland, woman had her initial appearance today on an indictment charging her with ten counts of aiding or assisting in the preparation of false or fraudulent tax returns, one count of mail fraud, and one count of aggravated identity theft, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney Robert K. Hur of the District of Maryland. 

“The Department of Justice will prosecute fraudulent tax return preparers and protect honest taxpayers whose identities are ensnared in tax return schemes,” said Principal Deputy Assistant Attorney General Zuckerman.

“While most tax return preparers provide excellent service to their clients, unscrupulous return preparers give the industry a black eye. IRS-CI works year round to investigate deceitful return preparers and to protect the American taxpayers’ money and personal identification information,” said Kelly R. Jackson, Special Agent in Charge, IRS Criminal Investigation, Washington, D.C. Field Office.

According to the indictment, Maria Espinal owned and operated a tax return preparation business located in Gaithersburg, Maryland.  From at least 2012 through 2016, Espinal allegedly prepared and filed fraudulent tax returns on behalf of her taxpayer-clients with both the IRS and the Comptroller of Maryland.  To generate a refund to which the client was not entitled, Espinal is alleged to have manipulated and altered Forms W-2 in the names of third parties, without their permission or authority, by replacing the listed employee’s name with Espinal’s client’s name. She would then report the third party’s wages and withholdings as those of her own clients in order to generate a fraudulent federal and state tax refund.

If convicted, Espinal faces a maximum sentence of three years in prison for each count of aiding and assisting in the filing of false returns, 20 years in prison on each count of mail fraud, and a statutory minimum sentence of two years in prison for aggravated identity theft.  Espinal also faces potential fines, restitution, and forfeiture. 

An indictment is not a finding of guilt. Individuals charged in indictments are presumed innocent until proven guilty beyond a reasonable doubt.

Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Hur thanked Trial Attorney Carl F. Brooker, IV of the Tax Division and Assistant United States Attorney Ray McKenzie, who are prosecuting the case.

Free Consultation We Solve Tax, Business and Insurance Problems. To speak with an experienced Federal Tax Practitioner and Attorney call (212) 974-3435 or contact us online. Don't delay another day. Meet with us personally in our conveniently located New York City office. 

Restaurants We specialize in unpaid sales taxes, installment agreements, audit representation and all Department of Labor issues. For immediate assistance call (212) 974-3435 or contact us online. 

Contractors We specialize in payroll and withholding taxes, installment agreements, audit representation and Workers Compensation insurance audits. To schedule a free consultation call (212) 974-3435 or contact us online. 

EDIBLE ARRANGEMENTS FRANCHISE OWNER PLEADS GUILTY TO BILKING CITY AND STATE OUT OF MORE THAN $185,000 IN TAXES Defendant To Make Full Restitution Including Penalties And Interest

Queens District Attorney Richard A. Brown, joined by New York State Department of Taxation and Finance Commissioner Thomas H. Mattox, announced that on THURSDAY, JANUARY 8, 2015 a Queens man who owns an Edible Arrangements franchise in Springfield Gardens, Queens, has pleaded guilty to violations of the New York State Tax Code for failing to pay more than $185,000 in taxes due to both New York City and New York State. 

District Attorney Brown said, “Sales taxes are meant for the public treasury - not to line the pockets of businessmen. The defendant showed a callous disregard for the tax laws. He stole from his customers as well as from the State of New York and the City by under reporting his business’ earnings. The defendant has now admitted his guilt and will be sentenced accordingly.” 

Commissioner Mattox said, “The defendant admitted to willfully stealing tax dollars paid by customers, a crime that can’t be tolerated. We will continue to work with District Attorney Brown and other law enforcement partners to prosecute those who attempt to evade paying their fair share of taxes.” 

District Attorney Brown identified the defendant as Maurice Letman, 42, of Springfield Gardens, Queens. The defendant is the owner of MSM Arrangements that operates as an Edible Arrangements franchise at 133-23 Springfield Boulevard in Queens. The business sells fruit baskets and fruit bouquets. Letman pleaded guilty to violations of sections 1804 and 1802 of the New York State Tax Code and corporate defendant MSM Arrangements pleaded guilty to a violation of section 1804 of the Tax Code and criminal tax fraud in the third degree before Acting Queens Supreme Court Justice Suzanne Melendez. The business will receive a conditional discharge. Defendant Letman will be sentenced on March 2, 2015. 

District Attorney Brown said that the defendant’s business collected in excess of $2 million between 2007 and 2011, but failed to pay more than $100,000 in taxes owed. Between 2011 and 2013, the defendant’s business collected just over $1.2 million yet the defendant claimed in required filings to have only taken in about $26,000 - cheating the city and state coffers of another $50,000. 

The District Attorney said that the defendant has repaid over $90,000 and must still pay another $97,537. The total restitution is $188,448. As a condition of the plea agreement, the defendant signed an agreement with the New York State Department of Taxation to pay penalties and interest in excess of $200,000. 

The investigation was conducted by Forensic Tax Auditor Harry Marc-Charles of the New York State Department of Taxation and Finance under the supervision of Chunyip Tsui, the section head of Criminal Investigations Division. 

Are You in Trouble with the IRS or State? 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. 

✔  Unpaid income, sales and payroll taxes. 

✔   We negotiate excellent re-payment plans with the IRS and State.

✔   Missing tax returns prepared and filed within 48 hours, guaranteed. 

✔  Suspended passport / suspended drivers’ license.

✔  Civil and criminal tax representation.

✔  Income and sales tax audit. 

✔  Department of Labor.

✔  Workers Compensation.

Does Your Business Need Money for Taxes and Expenses? We provide excellent debt settlement options, including business and insurance financing, merchant funding, lines of credit and factoring. For a free consultation call (212) 974-3435 or contact us online. *Same day and emergency appointments are available Monday through Friday. 

✔   Fast approval.  

✔   Flexible re-payment schedule.

✔   No collateral requirements.

✔  No restrictions (pay taxes or use the funds as needed).

✔  No UCC-1 requirement. 

Can’t Re-Pay Your MCA? – Then Call Me Today (212) 974-3435

Can’t re-pay your MCA? Give me a call today (212) 974-3435. 

We may be able to settle your Merchant Cash Advance for less 

and get you new financing to re-pay your debt. 

Call (212) 974-3435 for a Free Legally Privileged Tax Consultation. Same day and emergency appointments. Meet personally with a Federal Tax Practitioner and Attorney in our New York City office.  

✔ Missing tax returns prepared and filed within 48 hours, guaranteed. 

✔ We negotiate excellent re-payment plans with the IRS and State. Offers in compromise, audits, bank levies and wage garnishments. Suspended passports, suspended drivers licenses and most other tax matters. Debt settlement, including business financing, merchant funding, lines of credit and factoring.  

Tax Return Preparer Convicted of Filing False Returns and Conspiracy

A Yeadon, Pennsylvania man was convicted by a federal jury today in the U.S. District Court for the Eastern District of Pennsylvania of one count of conspiring to defraud the United States by filing false tax returns and preparing false tax returns that generated inflated refunds for his clients and 11 counts of aiding and assisting in the filing of false tax returns announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and U.S. Attorney William M. McSwain. 

According to court documents and evidence presented at trial, Deron Joe co-owned and operated a tax return preparation business. From 2007 through 2010, Joe along with his co-conspirator co-owned a tax return preparation business that prepared tax returns for clients which claimed false business expenses and other false deductions. Joe made up false Forms 2106, Unreimbursed Employee Business Expenses, and placed the false deductions on the tax returns to inflate clients’ refunds by thousands of dollars.  Joe prepared false tax returns with inflated refunds in order to grow his tax preparation business.  

U.S. District Judge Petrese B. Tucker for the Eastern District of Pennsylvania set sentencing for January 3, 2019. The defendant faces a statutory maximum possible sentence of 36 years in prison and a maximum fine of $1.35 million for all counts. 

Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney McSwain commended agents of the Internal Revenue Service Criminal Investigation, who investigated the case, and Department of Justice Tax Division Trial Attorneys Christopher P. O’Donnell and Kathryn D. Sparks, who prosecuted the case.

 

SELIG & Associates. Aggressive Tax Advocates We Solve Serious Tax Problems. For a FREE legally privileged consultation with a Federal Tax Practitioner and licensed Attorney call (212) 974-3435

Businessman Sentenced to Prison for Tax Fraud (He should have hired SELIG & Associates) He Diverted Money from Family Skin Care Business to Pay Personal Expenses (and that ain’t all!)

A businessman who controlled the operation of an anti-aging skincare business in was sentenced to 33 months in prison today following his November 2017 conviction by a federal jury on seven counts of filing false corporate, individual, and private foundation tax returns, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division.

According to court documents and evidence presented at trial, James Wright, 63, ran the day-to-day operations of B&P Company, Inc. (B&P), which manufactured and sold an array of skincare products, including Frownies, a wrinkle reduction product endorsed by celebrities.  Wright’s great-grandmother invented Frownies in 1889 and the product has been sold by his family ever since.  Beginning in the late 1990s, Wright formed a series of entities that he used to divert money from B&P to himself and members of his family.  Instead of receiving a salary from B&P, Wright incorporated a company called The Remnant, Inc., to which B&P paid “management fees.” Wright caused the preparation of false corporate tax returns for The Remnant on which he fraudulently deducted personal expenses, including rent, utilities, and pool and lawn care for his residence.  Wright also used funds from The Remnant’s bank accounts to pay rent for one of his daughters in New York and California.  Wright paid personal expenses directly out of B&P’s bank accounts as well.  He directed employees of B&P to use corporate funds to pay for the rent and utilities at an apartment rented by his mother as well as rent for his daughter in New York.

In 2004, Wright applied to the IRS for non-profit status for a private foundation called Fore Fathers Foundation.  Wright caused B&P to make donations to the foundation and then used more than $170,000 of the foundation’s funds over a seven-year period to pay for high school and college tuition for all five of his children.  According to the testimony at trial, these payments constituted acts of self-dealing that Wright was required to disclose on the foundation’s tax returns and pay excise taxes on.  When Wright filed the foundation’s 2003 through 2009 returns however, he falsely reported that he had not engaged in acts of self-dealing and failed to pay the excise taxes due on the distributions.

The evidence at trial established that Wright had a long history of interactions with the IRS.  In 1998, Wright pleaded guilty to tax evasion for using trusts to conceal income from the IRS.

In addition to the term of imprisonment, U.S. District Judge Walter H. Rice ordered Wright to serve one year of supervised release and pay $146,404 in restitution to the IRS.

Principal Deputy Assistant Attorney General Zuckerman thanked special agents of IRS Criminal Investigation, who conducted the investigation, and Trial Attorneys Melissa S. Siskind and Thomas F. Koelbl of the Tax Division, who prosecuted the case.  Principal Deputy Assistant Attorney General Zuckerman also thanked the U.S. Attorney’s Office for the Southern District for their support during the investigation and prosecution of this case.

SELIG & Associates. Aggressive Tax Advocates We Solve Serious Tax Problems. For a FREE legally privileged consultation with a Federal Tax Practitioner and licensed Attorney call (212) 974-3435

Former CFO of Bankrate Sentenced to 10 Years in the Slammer 4 Orchestrating a Complex Accounting and Securities Fraud Scheme

The former chief financial officer of Bankrate Inc., a publicly traded financial services and marketing company formerly headquartered in North Palm Beach, Florida, was sentenced today to 10 years in prison for orchestrating an accounting and securities fraud scheme that caused more than $25 million in shareholder losses.

Assistant Attorney General Brian A. Benczkowski of the Justice Department’s Criminal Division, U.S. Attorney Ariana Fajardo Orshan of the Southern District of Florida and Inspector in Charge Delany DeLeon-Colon of the U.S. Postal Inspection Service’s Criminal Investigations Group made the announcement.

Edward J. DiMaria, 53, of Fairfield County, Connecticut, was sentenced by Chief U.S. District Judge K. Michael Moore of the Southern District of Florida, who also imposed three years of supervised release and ordered DiMaria to pay restitution in the amount of $21,234,214.  On June 28, DiMaria pleaded guilty to one count of conspiracy to making false statements to a public company’s accountants, falsifying a public company’s books, records and accounts, and securities fraud; and one count of making materially false statements to the Securities and Exchange Commission (SEC).  

“While serving as Bankrate’s CFO, Edward DiMaria blatantly manipulated the company’s publicly reported financial statements by repeatedly lying and directing others to lie to auditors, regulators, and shareholders,” said Assistant Attorney General Benczkowski.  “The significant sentence handed down today underscores the serious nature of corporate fraud and the damage it causes to shareholders and to the public’s trust in our financial markets.  The sentence also demonstrates the Department’s commitment to prosecuting corporate misconduct to the fullest extent of the law.”

“The U.S. Postal Inspection Service has an extensive history of investigating complex financial fraud schemes in order to protect investors as well as the integrity of the financial marketplace from fraudulent activities by trusted insiders who abuse their positions,” said Inspector in Charge Delany DeLeon-Colon. “Anyone who engages in this type of financial fraud scheme should know they will be found and they will be held accountable.”

As part of his guilty plea, DiMaria admitted that between 2010 and 2014 he directed and conspired to commit a complex scheme to artificially inflate Bankrate’s earnings through so-called “cookie jar” or “cushion” accounting, whereby millions of dollars in unsupported expense accruals were purposefully left on Bankrate’s books and then selectively reversed in later quarters to boost earnings.  In addition, DiMaria admitted that he conspired with other Bankrate employees to misrepresent certain company expenses as “deal costs” in order to artificially inflate publicly reported adjusted earnings metrics.  DiMaria made materially false statements to Bankrate’s independent auditors to conceal the improper accounting entries, and he caused Bankrate’s financial statements filed with the SEC to be materially misstated, he admitted.

Hyunjin Lerner, Bankrate’s former vice president of finance, previously pleaded guilty for his role in the conspiracy.  Lerner was sentenced by Judge Moore earlier this year to serve 60 months in prison. 

The U.S. Postal Inspection Service’s National Headquarters Fraud Team investigated the case.  Assistant Chief Henry Van Dyck and Trial Attorneys Emily Scruggs and Jason Covert of the Criminal Division’s Fraud Section are prosecuting the case, with assistance from the U.S Attorney’s Office for the Southern District of Florida.  The SEC also provided assistance in this matter.

SELIG & Associates Aggressive Tax Advocates We solve Income, Payroll and Sales Tax Problems. For a FREE legally privileged consultation with a Federal Tax Practitioner and licensed Attorney call (212) 974-3435

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