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January, 2012 Firm Tax Newsletter

 

 

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2011 IRS REPRESENTATION UPDATE

By: Robert E. McKenzie

 ©2011

1.  A CHANGING IRS

 

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More Compliance Centers to Cease Processing Returns:

1.10    Because of electronic filing the IRS is gradually eliminating its return processing centers. The closure schedule is as follows.

 

Philadelphia, Memphis & Holtsville no longer process
Andover10-09
Atlanta10-11

 

As of October, 2011 there will be 2 returns processing centers [...]

Money Laundering and Foreign Bank Accounts

Under the Bank Secrecy Act, U.S. residents or a person in and doing business in the United States must file a report with the U.S. Treasury if he or she has a financial account in a foreign country with a value exceeding $10,000 at any time during the calendar year. Taxpayers comply with this law by noting the account on their tax return and by filing Form 90-22.1, the Foreign Bank and Financial Account Report (FBAR). Willfully failing to file an FBAR report can be punished under both civil and criminal [...]

IRS Criminal Investigation

IRS Criminal Investigation (CI) is comprised of approximately 4,400 employees worldwide, approximately 2,600 of which are special agents whose investigative jurisdiction includes tax, money laundering and Bank Secrecy Act laws. While other federal agencies also have investigative jurisdiction for money laundering and some bank secrecy act violations, IRS is the only federal agency that can investigate potential criminal violations of the Internal Revenue [...]

Forbes-The IRS Employee Evaluation System Harms Taxpayers

An overemphasis on cycle time creates incentives for IRS employees to take actions quickly, even where doing so produces inaccurate results or delays the final resolution of [...]

IRS and Offshore Accounts

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Arnstein & Lehr Chicago Partner Robert E. McKenzie recently authored a piece titled, “IRS and Offshore Accounts.” It discusses the IRS’ new 2011 Voluntary Disclosure Initiative (OVDI) for taxpayers to disclose their unreported offshore accounts.

To [...]

Robert E. McKenzie Radio Appearance 2-16-10 On The Money

Robert E. McKenzie Radio Appearance 2-16-10 On The [...]

Robert E. McKenzie Recognized by CPA Magazine as a Top 40 Tax Advisor

Robert McKenzie was recognized in an article in the April/May 2009 edition of CPA Magazine entitled the “Top 40 Tax Advisors to Know During a Recession.” State society and national association of CPAs and accountants nominated the candidates. Each candidate was then asked to submit words of advice about tax planning during a recession. [...]

IRS Offshore Account Holders

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href=”http://www.scribd.com/doc/24465301/Irs-Offshore-Account-Holders”>IRS Offshore Account Holders

New Bankruptcy Law

The new bankruptcy reform was signed into law by the president in April, 2005. It willbecome effective on October 17, 2005. . Generally families earning more than the state median, about $45,000 in Illinois, will be will face huge roadblocks to filing a Chapter 7 bankruptcy on consumer debts and only be allowed to file Chapter 13. Prior to seeking the protection of bankruptcy debtors will be required to pay for debt counseling as a first step. The following is brief summary of the major tax related provisions of the act. [...]