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.
Showing posts with label #InstallmentAgreements. Show all posts
Showing posts with label #InstallmentAgreements. Show all posts

Friday, June 19, 2020

RED PILL Tax Implications of ALIMONY & SUPPORT Payments



Divorce or separation instruments after 2018 Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed after 2018 won't be deductible by the payer. Such amounts also won't be includible in the income of the recipient. The same is true of alimony paid under a divorce or separation instrument executed before 2019 and modified after 2018, if the modification expressly states that the alimony isn't deductible to the payer or includible in the income of the recipient.

Just the Facts Depending on the length of your miserable marriage [which crashed, burned, and ended in divorce] you may be required to make Alimony or Separate Maintenance payments to your Ex-spouse for a long and unpleasant period following your “not so amicable divorce”. On the lighter side, if you had a short-term marriage, viz. the fabled “starter marriage” the period for which you’ll be ponying over these payments is usually nonexistent or alternatively,  reasonably short (and a very good indication of your divorce attorneys skill or serious lack thereof). Conversely, after suffering the indignity that comes from dissolving a "long-term marriage" you may be required to fork over alimony payments for as long as your Ex-spouse lives [or remarries] but don’t count on the latter happening because the marriage market for post-wall 2 and 3 time losers is worse than abysmal, that is to say, it's nonexistent. 

Dealing with today’s Tax Law: The old rules were reasonable inasmuch as they allowed the “Payor” a/k/a Big Daddy Warbucks, to deduct his/her alimony payments from his/her Gross Income. But that’s all over Rover. In fact, the amounts you'll be paying in alimony or separate maintenance payments under a divorce or separation agreement (executed after 2018) are no longer deductible by the Payer (that's you) or taxable to the recipient (that's her). It's just like the tax treatment of child support. And given the exponential proliferation of unwed and single mommies, and the importance of their vote, child support payments are not [and will never be] deductible by the Payer (you) or taxable to the recipient (her). 

Without Effective Tax Representation 
The Deck is Stacked Against You

3 Points the IRS Considers

1.    History of noncompliance: Have you been flouting our tax laws? It’s never to late to get into compliance. Unfortunately, getting right with the law can be complicated. Word to the Wise, make the right move and speak with a licensed tax attorney and tax accountant at Selig & Associates.  

2.    Effect enforcement has on others: The IRS is cracking down on non-filers, under-reporters, tax evaders and cheats. Accordingly, if you’re caught breaking the rules, the IRS will make a serious example out of you (regardless of your ability to pay). 

3.   Anticipated revenue. How much money can the IRS actually get out of you? Don’t even go there. If pushed far enough, the IRS will take practically everything you own (including your freedom).  




Monday, August 26, 2019

Man Sentenced for Tax Evasion and Possession of Unregistered Firearm (Failure to File Tax Returns sent him to the BIGHOUSE)



An angry 2nd amendment advocate was sentenced to 24 months in prison for tax evasion and possession of an unregistered firearm. The gun totting tax evader owned and operated a holistic medicine business, which he operated out of his home. The sad eyed sure-shot admitted that from 2008 through 2014 he had earned more than $2.7 million in gross receipts, but failed to file income tax returns for those years and evaded the payment of approximately $678,000 in income tax. 

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

We successfully solve IRS and New York State Tax problems, including suspended Drivers Licenses and Passports. Specializing in large dollar Payroll, Sales and Income Tax Representation for Individuals, Professional Practices and Businesses. 

We negotiate excellent Payment Plans, Audits, Offers in Compromise, Payroll & Trust Fund Recovery Penalties, and most other tax issues. Do you have Unfiled Tax Returns? We can have them prepared and filed for you within 48 hours, guaranteed. Same day and emergency appointments are available Monday through Friday in our New York City office. 

To schedule a Free and Legally Privileged Consultation with a Federal Tax Practitioner and Attorney contact us Online

Thursday, July 11, 2019

He's Gone - Investigators Seize More than 200 Cartons of Untaxed Cigarettes Shipped Through Mail



The New York State Department of Taxation and Finance, United States Department of Homeland Security – Homeland Security Investigations – New York (HSI-NY), and the Nassau County District Attorney’s Office today announced felony tax charges against a Bayside man.
Jeong Min Park, 41, of 61-27 224th Street, Bayside, NY, is accused of attempting to evade the cigarette tax and possessing more than 200 cartons of illegal cigarettes that had been shipped through the U.S. Postal Service to a nail salon located at 2 Rockaway Avenue, Valley Stream, NY.

Investigators witnessed Park loading the packages into a vehicle and driving away. A mobile surveillance team then followed Park until Nassau County District Attorney investigators pulled him over. After securing a search warrant for the vehicle, investigators found 208 cartons of untaxed cigarettes.

U.S. Postal inspectors also coordinated with investigators from the Tax Department’s Cigarette Strike Force, HSI-NY, and Nassau County District Attorney’s Office.

“Attempts to sidestep cigarette taxes put honest business owners at a competitive disadvantage, tilting the balance in favor of those willing to break the law,” said New York State Executive Deputy Commissioner of Taxation and Finance Andrew Morris. “We’ll continue to work with all levels of law enforcement, including our partners on the national and local levels, to ensure these crimes don’t go unpunished.”

“This is not only illegally selling of cigarettes untaxed to make a larger profit, but they misrepresented the goods on the manifest in order to smuggle it into the U.S.,” said Angel M. Melendez, Special Agent in Charge of HSI-NY. “We continue to leverage our partnerships with other law enforcement agencies to investigate tax and customs fraud cases.”

“Through the collaborative efforts of law enforcement, the defendants scheme went up in smoke,” said Postal Inspector in Charge Philip R. Bartlett. “This arrest sends a strong message that law enforcement is always watching for those who cheat the system through the distribution of illegal cigarettes and contraband. We thank our law enforcement partners for their dedication in keeping the U. S. Mail and our employees safe.”

“Selling and possessing untaxed cigarettes cheats not only the state and city out of much-needed tax revenue, but also hurts law-abiding businesses,” said Nassau County District Attorney Madeline Singas. “Due to the combined efforts of NCDA investigators, the New York State Department of Taxation and Finance, the Department of Homeland Security and Postal Service inspectors, we’ve helped level the playing field for honest business owners and stopped an alleged tax cheat.”

A criminal complaint is only an accusation; the defendant is presumed innocent until proven guilty.

Selig & Associates is a boutique Tax Representation and Insurance Claims settlement firm in New York City. To schedule a legally privileged consultation with a 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 Advocacy We successfully resolve 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, 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 and Insurance Claims settlement services or to schedule a FREE consultation, call (212) 974-3435 or contact us online. 





Monday, June 17, 2019

Understanding Tax Debt, the IRS & Suspended and/or Revoked Passports



If you have “seriously delinquent tax debts” ($52,000 or more) the IRS will notify the State Department and your Passport will be denied and/or revoked. FYI *paying your debt down will not reactivate your Passport. See: IRS Section 7345(b)(1). If your Passport has been suspended, or you are concerned that your Passport is about to be suspended, call David Selig directly at (212) 974-3435



Wednesday, January 30, 2019

Specializing in Restaurant Sales Tax & Department of Labor




For a Free Legally Privileged Consultation with a 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. 

Businesses In addition to our Federal and State Tax Practice, we also settle debts, judgments and most insurance claims. To meet with us personally, call (212) 974-3435 or contact us online
 Count On Us. Guaranteed. 
    Same day and emergency appointments are always available.
    We negotiate excellent repayment plans with the IRS and State.
    Missing tax returns prepared and filed within 48 hours, guaranteed. 
egal_Settlement, #LegalSettlement, #TaxAttorney, #IRS

Monday, January 7, 2019

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. 




Wednesday, December 5, 2018

Man Sentenced to Prison for Filing False Retaliatory Lien & Making a False Tax Refund Claim (torn from the pages of the Tax Protestor’s Playbook)



Falsely Claimed Federal Judge, Prosecutor, IRS Employees and Others Owed Him Millions 

A man was sentenced to 30 months in prison for filing a fraudulent multi-million dollar lien against a government employee and filing a false claim for a tax refund, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division. 
According to court documents, Brian Leo Snow failed to pay his federal tax liabilities for the years 2000 - 2008 and then became the subject of collection activity by the Internal Revenue Service (IRS). After being held in contempt of court for failing to provide documents and records to the IRS, Snow filed false retaliatory liens claiming that various government officials, including an IRS revenue officer, an Assistant United States Attorney, a United States District Court Judge, and the Clerk of Court for the Eastern District, owed him millions of dollars. Each of these government officials had been involved in attempts to collect Snow’s back taxes.  Snow also filed three false claims with the IRS claiming over $144 million in tax refunds to which he was not entitled.  Snow owes the IRS over $150,000 in taxes for tax years 2000-2008 and 2014-2015.
In addition to the term of imprisonment imposed, Snow was ordered to serve three years of supervised release and pay $154,025 in restitution to the IRS. 
Principal Deputy Assistant Attorney General Zuckerman commended special agents of the offices of the Treasury Inspector General for Tax Administration and IRS Criminal Investigation, who conducted the investigation, and Tax Division Senior Litigation Counsel Jen E. Ihlo, who prosecuted the case.

Aggressive New York City Tax Advocates We Solve IRS and New York State Tax Problems, Guaranteed. Specializing in Income, Payroll and Sales Tax Issues. 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. 
Income, Payroll and Sales Taxes. 
Suspended Passport and Drivers License. 
Missing Tax Returns Prepared and Filed within 48 Hours. 
IRS Liens, Levies and Wage Garnishments. 
NYS Tax Warrants. 
Income and Sales Tax Audits. 
Payroll and Trust Fund Recovery Penalties. 
Criminal Investigations and Tax Crimes including Tax Evasion. 
Offers in Compromise and all other Tax Matters. 
We Negotiate Excellent Installment Agreements and Monthly Payment Plans


Tuesday, November 13, 2018

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

Ask me about Online Dating

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. 

Monday, November 5, 2018

Realtor Sentenced to Prison for Filing a False Tax Return (you should have hired Selig & Associates)



A real estate salesperson was sentenced to 24 months in prison yesterday for filing a false income tax return that did not report income earned from the sale of marijuana, announced Principal Deputy Assistant Attorney General Richard E. Zuckerman of the Justice Department’s Tax Division and United States Attorney Alex G. Tse. 
According to court documents, Charles T. Woods, from 2012 to 2014, deposited more than $1 million dollars in cash earned from his marijuana distribution business into over 25 bank accounts he controlled.  Woods hid this income from his tax return preparers by providing them with incomplete financial information, which in turn caused the filing of false tax returns for tax years 2012, 2013, and 2014.  The total tax loss caused by Woods’ conduct was over $450,000.
In addition to the term of imprisonment imposed, Woods was ordered to serve one year of supervised release and pay $466,707 in restitution to the Internal Revenue Service.
Principal Deputy Assistant Attorney General Zuckerman and U.S. Attorney Tse commended special agents of IRS-Criminal Investigation, who investigated the case, as well as Tax Division Trial Attorney Christopher Magnani and Assistant U.S. Attorney José A. Olivera, who prosecuted the case. 

Selig & Associates. NYC's Most Effective Tax Advocates We Solve Income, Payroll and Sales Tax Problems. IRS and New York State Tax Representation includes Sales Tax Audits, Unpaid Payroll Taxes, Criminal Investigations, Installment Agreements and other Tax Matters. For a Legally Privileged Consultation with a Federal Tax Practitioner and Licensed Attorney call (212) 974-3435 or Contact Us Online. 

Thursday, September 6, 2018

Keeping it Real - Is Filing a Tax Return Voluntary? SELIG & Associates saves the Day



Some taxpayers assert that they are not required to file federal tax returns because the filing of a tax return is voluntary. Proponents of this contention point to the fact that the IRS tells taxpayers in the Form 1040 instruction book that the tax system is voluntary. Additionally, these taxpayers frequently quote Flora v. United States, 362 U.S. 145, 176 (1960), for the proposition that "[o]ur system of taxation is based upon voluntary assessment and payment, not upon distraint."
The Law: The word “voluntary,” as used in Flora and in IRS publications, refers to our system of allowing taxpayers initially to determine the correct amount of tax and complete the appropriate returns, rather than have the government determine tax for them from the outset. The requirement to file an income tax return is not voluntary and is clearly set forth in sections 6011(a), 6012(a), et seq., and 6072(a) of the Internal Revenue Code. See also Treas. Reg. § 1.6011-1(a).
Any taxpayer who has received more than a statutorily determined amount of gross income in a given tax year is obligated to file a return for that tax year. Failure to file a tax return could subject the non-compliant individual to civil and/or criminal penalties, including fines and imprisonment. In United States v. Tedder, 787 F.2d 540, 542 (10th Cir. 1986), the court stated that, “although Treasury regulations establish voluntary compliance as the general method of income tax collection, Congress gave the Secretary of the Treasury the power to enforce the income tax laws through involuntary collection . . . . The IRS’ efforts to obtain compliance with the tax laws are entirely proper.” The IRS warned taxpayers of the consequences of making this frivolous argument in Rev. Rul. 2007-20, 2007-1 C.B. 863 and in Notice 2010-33, 2010-17 I.R.B. 609.
Relevant Case Law:
Helvering v. Mitchell, 303 U.S. 391, 399 (1938) – the Supreme Court stated that “[i]n assessing income taxes, the Government relies primarily upon the disclosure by the taxpayer of the relevant facts . . . in his annual return. To ensure full and honest disclosure, to discourage fraudulent attempts to evade the tax, Congress imposes [either criminal or civil] sanctions.”
United States v. Tedder, 787 F.2d 540 (10th Cir. 1986) – the 10th Circuit upheld a conviction for willfully failing to file a return, stating that the premise “that the tax system is somehow ‘voluntary’ . . . is incorrect.”
United States v. Richards, 723 F.2d 646 (8th Cir. 1983) – the 8th Circuit upheld a conviction and fines imposed for willfully failing to file tax returns, stating that the claim that filing a tax return is voluntary “was rejected in United States v. Drefke, 707 F.2d 978, 981 (8th Cir. 1983).”
United States v. Hartman, 915 F.Supp. 1227, 1230 (M.D. Fla. 1996) – the court held that, “The assertion that the filing of an income tax return is voluntary is, likewise, frivolous.” The court noted that I.R.C. § 6012(a)(1)(A), “requires that every individual who earns a threshold level of income must file a tax return” and that “failure to file an income tax return subjects an individual to criminal penalty.”
Other Cases: 
United States v. Drefke, 707 F.2d 978 (8th Cir. 1983); United States v. Schulz, 529 F. Supp. 2d 341 (N.D.N.Y. 2007); Foryan v. Commissioner, T.C. Memo. 2015-114, 109 T.C.M. (CCH) 1591 (2015); Jones v. Commissioner, T.C. Memo. 2014-101, 107 T.C.M. (CCH) 1495 (2014).
SELIG & Associates: Proven Results 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 or through our Confidential Contact Form. 

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Thursday, August 9, 2018

FACT CHECK: In the middle of a Tax Case did David Selig recite “The Eve of St. Agnes” in its entirety

No


St. Agnes' Eve—Ah, bitter chill it was! 
       The owl, for all his feathers, was a-cold; 
       The hare limp'd trembling through the frozen grass, 
       And silent was the flock in woolly fold: 
       Numb were the Beadsman's fingers, while he told 
       His rosary, and while his frosted breath, 
       Like pious incense from a censer old, 
       Seem'd taking flight for heaven, without a death, 
Past the sweet Virgin's picture, while his prayer he saith. 

       His prayer he saith, this patient, holy man; 
       Then takes his lamp, and riseth from his knees, 
       And back returneth, meagre, barefoot, wan, 
       Along the chapel aisle by slow degrees: 
       The sculptur'd dead, on each side, seem to freeze, 
       Emprison'd in black, purgatorial rails: 
       Knights, ladies, praying in dumb orat'ries, 
       He passeth by; and his weak spirit fails 
To think how they may ache in icy hoods and mails. 

       Northward he turneth through a little door, 
       And scarce three steps, ere Music's golden tongue 
       Flatter'd to tears this aged man and poor; 
       But no—already had his deathbell rung; 
       The joys of all his life were said and sung: 
       His was harsh penance on St. Agnes' Eve: 
       Another way he went, and soon among 
       Rough ashes sat he for his soul's reprieve, 
And all night kept awake, for sinners' sake to grieve. 

       That ancient Beadsman heard the prelude soft; 
       And so it chanc'd, for many a door was wide, 
       From hurry to and fro. Soon, up aloft, 
       The silver, snarling trumpets 'gan to chide: 
       The level chambers, ready with their pride, 
       Were glowing to receive a thousand guests: 
       The carved angels, ever eager-eyed, 
       Star'd, where upon their heads the cornice rests, 
With hair blown back, and wings put cross-wise on their breasts. 

       At length burst in the argent revelry, 
       With plume, tiara, and all rich array, 
       Numerous as shadows haunting faerily 
       The brain, new stuff'd, in youth, with triumphs gay 
       Of old romance. These let us wish away, 
       And turn, sole-thoughted, to one Lady there, 
       Whose heart had brooded, all that wintry day, 
       On love, and wing'd St. Agnes' saintly care, 
As she had heard old dames full many times declare. 

       They told her how, upon St. Agnes' Eve, 
       Young virgins might have visions of delight, 
       And soft adorings from their loves receive 
       Upon the honey'd middle of the night, 
       If ceremonies due they did aright; 
       As, supperless to bed they must retire, 
       And couch supine their beauties, lily white; 
       Nor look behind, nor sideways, but require 
Of Heaven with upward eyes for all that they desire. 

       Full of this whim was thoughtful Madeline: 
       The music, yearning like a God in pain, 
       She scarcely heard: her maiden eyes divine, 
       Fix'd on the floor, saw many a sweeping train 
       Pass by—she heeded not at all: in vain 
       Came many a tiptoe, amorous cavalier, 
       And back retir'd; not cool'd by high disdain, 
       But she saw not: her heart was otherwhere: 
She sigh'd for Agnes' dreams, the sweetest of the year. 

       She danc'd along with vague, regardless eyes, 
       Anxious her lips, her breathing quick and short: 
       The hallow'd hour was near at hand: she sighs 
       Amid the timbrels, and the throng'd resort 
       Of whisperers in anger, or in sport; 
       'Mid looks of love, defiance, hate, and scorn, 
       Hoodwink'd with faery fancy; all amort, 
       Save to St. Agnes and her lambs unshorn, 
And all the bliss to be before to-morrow morn. 

       So, purposing each moment to retire, 
       She linger'd still. Meantime, across the moors, 
       Had come young Porphyro, with heart on fire 
       For Madeline. Beside the portal doors, 
       Buttress'd from moonlight, stands he, and implores 
       All saints to give him sight of Madeline, 
       But for one moment in the tedious hours, 
       That he might gaze and worship all unseen; 
Perchance speak, kneel, touch, kiss—in sooth such things have been. 

       He ventures in: let no buzz'd whisper tell: 
       All eyes be muffled, or a hundred swords 
       Will storm his heart, Love's fev'rous citadel: 
       For him, those chambers held barbarian hordes, 
       Hyena foemen, and hot-blooded lords, 
       Whose very dogs would execrations howl 
       Against his lineage: not one breast affords 
       Him any mercy, in that mansion foul, 
Save one old beldame, weak in body and in soul. 

       Ah, happy chance! the aged creature came, 
       Shuffling along with ivory-headed wand, 
       To where he stood, hid from the torch's flame, 
       Behind a broad half-pillar, far beyond 
       The sound of merriment and chorus bland: 
       He startled her; but soon she knew his face, 
       And grasp'd his fingers in her palsied hand, 
       Saying, "Mercy, Porphyro! hie thee from this place; 
They are all here to-night, the whole blood-thirsty race! 

       "Get hence! get hence! there's dwarfish Hildebrand; 
       He had a fever late, and in the fit 
       He cursed thee and thine, both house and land: 
       Then there's that old Lord Maurice, not a whit 
       More tame for his gray hairs—Alas me! flit! 
       Flit like a ghost away."—"Ah, Gossip dear, 
       We're safe enough; here in this arm-chair sit, 
       And tell me how"—"Good Saints! not here, not here; 
Follow me, child, or else these stones will be thy bier." 

       He follow'd through a lowly arched way, 
       Brushing the cobwebs with his lofty plume, 
       And as she mutter'd "Well-a—well-a-day!" 
       He found him in a little moonlight room, 
       Pale, lattic'd, chill, and silent as a tomb. 
       "Now tell me where is Madeline," said he, 
       "O tell me, Angela, by the holy loom 
       Which none but secret sisterhood may see, 
When they St. Agnes' wool are weaving piously." 

       "St. Agnes! Ah! it is St. Agnes' Eve— 
       Yet men will murder upon holy days: 
       Thou must hold water in a witch's sieve, 
       And be liege-lord of all the Elves and Fays, 
       To venture so: it fills me with amaze 
       To see thee, Porphyro!—St. Agnes' Eve! 
       God's help! my lady fair the conjuror plays 
       This very night: good angels her deceive! 
But let me laugh awhile, I've mickle time to grieve." 

       Feebly she laugheth in the languid moon, 
       While Porphyro upon her face doth look, 
       Like puzzled urchin on an aged crone 
       Who keepeth clos'd a wond'rous riddle-book, 
       As spectacled she sits in chimney nook. 
       But soon his eyes grew brilliant, when she told 
       His lady's purpose; and he scarce could brook 
       Tears, at the thought of those enchantments cold, 
And Madeline asleep in lap of legends old. 

       Sudden a thought came like a full-blown rose, 
       Flushing his brow, and in his pained heart 
       Made purple riot: then doth he propose 
       A stratagem, that makes the beldame start: 
       "A cruel man and impious thou art: 
       Sweet lady, let her pray, and sleep, and dream 
       Alone with her good angels, far apart 
       From wicked men like thee. Go, go!—I deem 
Thou canst not surely be the same that thou didst seem." 

       "I will not harm her, by all saints I swear," 
       Quoth Porphyro: "O may I ne'er find grace 
       When my weak voice shall whisper its last prayer, 
       If one of her soft ringlets I displace, 
       Or look with ruffian passion in her face: 
       Good Angela, believe me by these tears; 
       Or I will, even in a moment's space, 
       Awake, with horrid shout, my foemen's ears, 
And beard them, though they be more fang'd than wolves and bears." 

       "Ah! why wilt thou affright a feeble soul? 
       A poor, weak, palsy-stricken, churchyard thing, 
       Whose passing-bell may ere the midnight toll; 
       Whose prayers for thee, each morn and evening, 
       Were never miss'd."—Thus plaining, doth she bring 
       A gentler speech from burning Porphyro; 
       So woful, and of such deep sorrowing, 
       That Angela gives promise she will do 
Whatever he shall wish, betide her weal or woe. 

       Which was, to lead him, in close secrecy, 
       Even to Madeline's chamber, and there hide 
       Him in a closet, of such privacy 
       That he might see her beauty unespy'd, 
       And win perhaps that night a peerless bride, 
       While legion'd faeries pac'd the coverlet, 
       And pale enchantment held her sleepy-ey'd. 
       Never on such a night have lovers met, 
Since Merlin paid his Demon all the monstrous debt. 

       "It shall be as thou wishest," said the Dame: 
       "All cates and dainties shall be stored there 
       Quickly on this feast-night: by the tambour frame 
       Her own lute thou wilt see: no time to spare, 
       For I am slow and feeble, and scarce dare 
       On such a catering trust my dizzy head. 
       Wait here, my child, with patience; kneel in prayer 
       The while: Ah! thou must needs the lady wed, 
Or may I never leave my grave among the dead." 

       So saying, she hobbled off with busy fear. 
       The lover's endless minutes slowly pass'd; 
       The dame return'd, and whisper'd in his ear 
       To follow her; with aged eyes aghast 
       From fright of dim espial. Safe at last, 
       Through many a dusky gallery, they gain 
       The maiden's chamber, silken, hush'd, and chaste; 
       Where Porphyro took covert, pleas'd amain. 
His poor guide hurried back with agues in her brain. 

       Her falt'ring hand upon the balustrade, 
       Old Angela was feeling for the stair, 
       When Madeline, St. Agnes' charmed maid, 
       Rose, like a mission'd spirit, unaware: 
       With silver taper's light, and pious care, 
       She turn'd, and down the aged gossip led 
       To a safe level matting. Now prepare, 
       Young Porphyro, for gazing on that bed; 
She comes, she comes again, like ring-dove fray'd and fled. 

       Out went the taper as she hurried in; 
       Its little smoke, in pallid moonshine, died: 
       She clos'd the door, she panted, all akin 
       To spirits of the air, and visions wide: 
       No uttered syllable, or, woe betide! 
       But to her heart, her heart was voluble, 
       Paining with eloquence her balmy side; 
       As though a tongueless nightingale should swell 
Her throat in vain, and die, heart-stifled, in her dell. 

       A casement high and triple-arch'd there was, 
       All garlanded with carven imag'ries 
       Of fruits, and flowers, and bunches of knot-grass, 
       And diamonded with panes of quaint device, 
       Innumerable of stains and splendid dyes, 
       As are the tiger-moth's deep-damask'd wings; 
       And in the midst, 'mong thousand heraldries, 
       And twilight saints, and dim emblazonings, 
A shielded scutcheon blush'd with blood of queens and kings. 

       Full on this casement shone the wintry moon, 
       And threw warm gules on Madeline's fair breast, 
       As down she knelt for heaven's grace and boon; 
       Rose-bloom fell on her hands, together prest, 
       And on her silver cross soft amethyst, 
       And on her hair a glory, like a saint: 
       She seem'd a splendid angel, newly drest, 
       Save wings, for heaven:—Porphyro grew faint: 
She knelt, so pure a thing, so free from mortal taint. 

       Anon his heart revives: her vespers done, 
       Of all its wreathed pearls her hair she frees; 
       Unclasps her warmed jewels one by one; 
       Loosens her fragrant boddice; by degrees 
       Her rich attire creeps rustling to her knees: 
       Half-hidden, like a mermaid in sea-weed, 
       Pensive awhile she dreams awake, and sees, 
       In fancy, fair St. Agnes in her bed, 
But dares not look behind, or all the charm is fled. 

       Soon, trembling in her soft and chilly nest, 
       In sort of wakeful swoon, perplex'd she lay, 
       Until the poppied warmth of sleep oppress'd 
       Her soothed limbs, and soul fatigued away; 
       Flown, like a thought, until the morrow-day; 
       Blissfully haven'd both from joy and pain; 
       Clasp'd like a missal where swart Paynims pray; 
       Blinded alike from sunshine and from rain, 
As though a rose should shut, and be a bud again. 

       Stol'n to this paradise, and so entranced, 
       Porphyro gaz'd upon her empty dress, 
       And listen'd to her breathing, if it chanced 
       To wake into a slumberous tenderness; 
       Which when he heard, that minute did he bless, 
       And breath'd himself: then from the closet crept, 
       Noiseless as fear in a wide wilderness, 
       And over the hush'd carpet, silent, stept, 
And 'tween the curtains peep'd, where, lo!—how fast she slept. 

       Then by the bed-side, where the faded moon 
       Made a dim, silver twilight, soft he set 
       A table, and, half anguish'd, threw thereon 
       A cloth of woven crimson, gold, and jet:— 
       O for some drowsy Morphean amulet! 
       The boisterous, midnight, festive clarion, 
       The kettle-drum, and far-heard clarinet, 
       Affray his ears, though but in dying tone:— 
The hall door shuts again, and all the noise is gone. 

       And still she slept an azure-lidded sleep, 
       In blanched linen, smooth, and lavender'd, 
       While he forth from the closet brought a heap 
       Of candied apple, quince, and plum, and gourd; 
       With jellies soother than the creamy curd, 
       And lucent syrops, tinct with cinnamon; 
       Manna and dates, in argosy transferr'd 
       From Fez; and spiced dainties, every one, 
From silken Samarcand to cedar'd Lebanon. 

       These delicates he heap'd with glowing hand 
       On golden dishes and in baskets bright 
       Of wreathed silver: sumptuous they stand 
       In the retired quiet of the night, 
       Filling the chilly room with perfume light.— 
       "And now, my love, my seraph fair, awake! 
       Thou art my heaven, and I thine eremite: 
       Open thine eyes, for meek St. Agnes' sake, 
Or I shall drowse beside thee, so my soul doth ache." 

       Thus whispering, his warm, unnerved arm 
       Sank in her pillow. Shaded was her dream 
       By the dusk curtains:—'twas a midnight charm 
       Impossible to melt as iced stream: 
       The lustrous salvers in the moonlight gleam; 
       Broad golden fringe upon the carpet lies: 
       It seem'd he never, never could redeem 
       From such a stedfast spell his lady's eyes; 
So mus'd awhile, entoil'd in woofed phantasies. 

       Awakening up, he took her hollow lute,— 
       Tumultuous,—and, in chords that tenderest be, 
       He play'd an ancient ditty, long since mute, 
       In Provence call'd, "La belle dame sans mercy": 
       Close to her ear touching the melody;— 
       Wherewith disturb'd, she utter'd a soft moan: 
       He ceas'd—she panted quick—and suddenly 
       Her blue affrayed eyes wide open shone: 
Upon his knees he sank, pale as smooth-sculptured stone. 

       Her eyes were open, but she still beheld, 
       Now wide awake, the vision of her sleep: 
       There was a painful change, that nigh expell'd 
       The blisses of her dream so pure and deep 
       At which fair Madeline began to weep, 
       And moan forth witless words with many a sigh; 
       While still her gaze on Porphyro would keep; 
       Who knelt, with joined hands and piteous eye, 
Fearing to move or speak, she look'd so dreamingly. 

       "Ah, Porphyro!" said she, "but even now 
       Thy voice was at sweet tremble in mine ear, 
       Made tuneable with every sweetest vow; 
       And those sad eyes were spiritual and clear: 
       How chang'd thou art! how pallid, chill, and drear! 
       Give me that voice again, my Porphyro, 
       Those looks immortal, those complainings dear! 
       Oh leave me not in this eternal woe, 
For if thy diest, my Love, I know not where to go." 

       Beyond a mortal man impassion'd far 
       At these voluptuous accents, he arose 
       Ethereal, flush'd, and like a throbbing star 
       Seen mid the sapphire heaven's deep repose; 
       Into her dream he melted, as the rose 
       Blendeth its odour with the violet,— 
       Solution sweet: meantime the frost-wind blows 
       Like Love's alarum pattering the sharp sleet 
Against the window-panes; St. Agnes' moon hath set. 

       'Tis dark: quick pattereth the flaw-blown sleet: 
       "This is no dream, my bride, my Madeline!" 
       'Tis dark: the iced gusts still rave and beat: 
       "No dream, alas! alas! and woe is mine! 
       Porphyro will leave me here to fade and pine.— 
       Cruel! what traitor could thee hither bring? 
       I curse not, for my heart is lost in thine, 
       Though thou forsakest a deceived thing;— 
A dove forlorn and lost with sick unpruned wing." 

       "My Madeline! sweet dreamer! lovely bride! 
       Say, may I be for aye thy vassal blest? 
       Thy beauty's shield, heart-shap'd and vermeil dyed? 
       Ah, silver shrine, here will I take my rest 
       After so many hours of toil and quest, 
       A famish'd pilgrim,—sav'd by miracle. 
       Though I have found, I will not rob thy nest 
       Saving of thy sweet self; if thou think'st well 
To trust, fair Madeline, to no rude infidel. 

       "Hark! 'tis an elfin-storm from faery land, 
       Of haggard seeming, but a boon indeed: 
       Arise—arise! the morning is at hand;— 
       The bloated wassaillers will never heed:— 
       Let us away, my love, with happy speed; 
       There are no ears to hear, or eyes to see,— 
       Drown'd all in Rhenish and the sleepy mead: 
       Awake! arise! my love, and fearless be, 
For o'er the southern moors I have a home for thee." 

       She hurried at his words, beset with fears, 
       For there were sleeping dragons all around, 
       At glaring watch, perhaps, with ready spears— 
       Down the wide stairs a darkling way they found.— 
       In all the house was heard no human sound. 
       A chain-droop'd lamp was flickering by each door; 
       The arras, rich with horseman, hawk, and hound, 
       Flutter'd in the besieging wind's uproar; 
And the long carpets rose along the gusty floor. 

       They glide, like phantoms, into the wide hall; 
       Like phantoms, to the iron porch, they glide; 
       Where lay the Porter, in uneasy sprawl, 
       With a huge empty flaggon by his side: 
       The wakeful bloodhound rose, and shook his hide, 
       But his sagacious eye an inmate owns: 
       By one, and one, the bolts full easy slide:— 
       The chains lie silent on the footworn stones;— 
The key turns, and the door upon its hinges groans. 

       And they are gone: ay, ages long ago 
       These lovers fled away into the storm. 
       That night the Baron dreamt of many a woe, 
       And all his warrior-guests, with shade and form 
       Of witch, and demon, and large coffin-worm, 
       Were long be-nightmar'd. Angela the old 
       Died palsy-twitch'd, with meagre face deform; 
       The Beadsman, after thousand aves told, 
For aye unsought for slept among his ashes cold.

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