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IRS Litigation, Master File, Tax Court, Compliance

Do you know the value of your IRS Collection Due Process Hearing (CDP) rights?

Your Collection Due Process Hearing (CDP) rights can be extremely valuable when properly utilized to administratively resolve your tax issues.  

Forensic accounting can help you investigate your collection alternatives and solve your collection issues. 

Read more: Do you know the value of your IRS Collection Due Process Hearing (CDP) rights?

   

What can my IRS MASTER FILE tell me?

Your IRS master file is a data base of electronic information about your tax accounts which is maintained by the Internal Revenue Service (IRS).  The IRS master file consists of a series of runs, data records and numerous files linked to numerous IRS systems within the main computer and various campuses.  The IRS master file receives transactions through electronic submissions.  The IRS master file posts and analyzes the transactions and produces output information such as notice data, reports and refund data.  The IRS master file produces numerous types of notices which are mailed to the taxpayer.  The IRS master file is also known as the IMF master file (IMF).

A forensic accountant with specialized knowledge and training in IRS issues is necessary to correctly analyze the IRS master file and understand the information it contains. 

The following IRS website provides some additional information on the IRS master file (IMF).

http://apps3.irs.gov/pub/irs-pia/imf_pia.pdf

Read more: What can my IRS MASTER FILE tell me?

   

How do our services help you in TAX COURT?

Tax Court involves different levels of litigation requiring evidence to support your position with the IRS.  We have experience helping the taxpayer and their attorney identify evidence and support their position with the IRS prior to Tax Court litigation and during Tax Court litigation. 

Read more: How do our services help you in TAX COURT?

   
   

Are you considering an IRS OFFER IN COMPROMISE and how we can help you?

Have you been considering an IRS Offer in Compromise (OIC) to settle your debt with the IRS?  Do you have questions about the process and whether or not an IRS Offer in Compromise is the right solution for you? 

Read more: Are you considering an IRS OFFER IN COMPROMISE and how we can help you?

   

What is IRS Audit Reconsideration and how can it help you?

When a taxpayer is faced with a situation where an audit deficiency has been assessed and you believe it is in excess of the correct tax liability, you may be able to convince the IRS to reconsider the tax liability.

Read more: What is IRS Audit Reconsideration and how can it help you?

   

What is meant by CORRECT TAX LIABILITY?

Reaching the correct tax liability depends on the actions that have taken place for each individual taxpayer and each tax year.

Read more: What is meant by CORRECT TAX LIABILITY?

   

Victoria Osborn, PA, CFE

  • Public Accountant
  • Forensic Accountant
  • Certified Fraud Examiner (CFE)
Member:
  • Association of Certified Fraud Examiners
  • Charter Member of the Colorado Springs Chapter of Association of Certified Fraud Examiners
  • National Society of Accountants
  • Colorado Public Accounting Society

Richard V. Osborn, MCSE

  • Microsoft Certified System Engineer
  • Cisco Certified Network Associate

Disclaimer

Information contained on this site is not intended to provide legal advice and should not be construed as such.  Legal opinions and advice should be sought only from a licensed attorney familiar with your issues.

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