Commonly used...
Streamline IA $25,000 and under ALN is?
(ALN= Agreement Locator Number)
2036
What month do you need to file your taxes by each year?
***Bonus***
Date of filing
Date of extension to file
April
15th
Oct 15th
Primary TIN: 000-00-0123
MARK D & SHARON K SMITH
123 Lazy DR
Lazy Town PR 12345
If TP Primary calls on a MFJ balance and doesn't provide TP secondary name, does it count as a disclosure error?
Yes, both names need to be given.
You will receive me from your employer
You need me in order to file your taxes
I am a W-2/1099
Ashley Caderas has a DDIA for $1,000. She is calling to lower her DDIA to $850.
Does a new 433D needs to be filed?
No!
5.19.1.6.4.13.1 DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request
Streamline IA over $25,000 ALN is?
(ALN= Agreement Locator Number)
2037
What is one reason why you should file your taxes?
1. May get money returned
3. Avoid paying penalties in the future
4. Stay in compliance
If an outcall is required, what information you need to ask the taxpayer?
If you reach the taxpayer, verify their identity by providing the taxpayer with the last four digits of his/her TIN (Social Security Number/Employer Identification Number). Then request the taxpayer verify the first five digits.
5.19.5.4.12.1 Outgoing Contacts for ACS
I am received whenever you start a job
You use me to choose appropriate withholdings
If you don't adjust it, you could owe....
I am form W4
What is the name of the NEW agreement that doesn't require a NFTL determination when the balances are $50K or below and meets CSED?
Simple Payment Plan
What form MFT 30 represents?
1040
What is one way to file your taxes?
1. Hire an accountant
2. Use an online tax software (TurboTax, H&R Block)
3. Fill out IRS form 1040 and mail it
My name is Ashley Perris and I'm calling for a client. I have on file form 8821. Can I set up a payment plan from my client?
Yes, No & Why?
No, form 2848 is required to represent TP's. Form 8821 only used to discuss return.
I am filed quarterly.
I need employees to survive.
My due dates are April 30, July 31, Oct 31 and January 31
I am very common among business....
I am form 941
Can I grant a PPIA of $20,000 for an Out of Business Sole Prop? Do I need a financial statement?
Yes, it can be granted. And a CIS is required.
Total Assessed Balance: $49,999.99
Total INTST Bal. Current: $69,850.12
Total INTST Bal 30 days: $72,205.25
What amount we use to verify if IA can be set up without requiring a manager approval?
Total Assessed Balance: $49,999.99 (AAB)
What Publication can be referred to taxpayers for Tax Withholding and Estimated Tax?
Publication 505 "Tax Withholding and Estimated Tax"
Can we complete this process with a Third Party without form 2848? What can we do?
We cannot complete IA process because he is a third party not an POA with a 2848 on file. We can only discuss return details.
I am used to report U.S Income Tax Return for Corporations
My due date is usually April 15th
I can be an LLC too!
I am form 1120
My name is Mila Coqui, and I want to establish a payment plan for $15,000 monthly.
Balance due is $255,000 AAB. Per calculations the amount proposed meets CSED and will be fully paid. Can the agreement be approved? Does it require any specific actions besides the managerial approval?
Needs a financial statement since AAB is over $250K & referral to manager for approval.
SETR stands for...
Single Entry Time Reporting
TDI's from 2018 can be closed under the 6-year mark?
Yes! As of January 1st 2025, returns 2018 & older can be closed.
***Bonus*** what is the TC?
590/027
Are SCP employees required to use the high-risk IAT disclosure tool for IDT cases?
No, only AM employees
I am filled annually...
I can have a partner or two...
My owners need a K1 to report under their SSN...
I am form 1065- U.S. Return of Partnership Income
My name is Peter Pelao and I'm struggling with paying this balance. I recently lost my job; I don't have any income and I'm trying to get government assistance.
Account balance is $9,425.62 (AAB) TP has no source of income. Is a financial required? Do we need to refer case to a manger? Is a lien filed?
A financial or manager approval isn't required & can be closed as CNC Exception under IRM 5.19.17.2.4.1.
No lien required since AAB under $10K
What are the types of CAWR?
IRS CAWR
SSA CAWR
4.19.4.11 IRS-CAWR/SSA-CAWR — CSR Information
What are the due dates for the Estimated Tax Payments?
Estimated tax payments are filed on Form 1040ES. Payment due dates for a calendar year return (unless the due date falls on a holiday, Saturday, or Sunday) are:
First Installment - April 15
Second Installment - June 15
Third Installment - September 15
Fourth Installment - January 15 of the following year
If an outcall is required, what information you need to ask the taxpayer?
If you reach the taxpayer, verify their identity by providing the taxpayer with the last four digits of his/her TIN (Social Security Number/Employer Identification Number). Then request the taxpayer verify the first five digits.
5.19.5.4.12.1 Outgoing Contacts for ACS
Everyone wants a piece of me...
They think I'm a savior that can erase all
Little they do know is hard to be granted if there isn't a "reasonable cause"
I am form 843.
My name Angela Millones I'm a business owner and I want to establish a payment plan for my corporation.
This business has 941/940/1120 that are filed. AAB is $26,000 & TP is offering $2,500 monthly that meets 24 months IA.
Can we still establish IA? Yes, No? What we need to do?
No, since AAB is over $25K qualifies for RO.
We can recommend completing a VLSP to lower amount under AAB to establish IA that will need to be DDIA if more than $10k or with a previous defaulted IA.
________________ is the requirement for workers and their employers to contribute to Social Security & Medicare.
FICA or Federal Insurance Contributions Act
Can we complete a payment plan if we have a missing return for 2023? No TDI was created...
Yes, under Express Filing Compliance Check we can complete IA.
** 2024 must be filed, no TDI can be present**
5.19.1.4.4.1.1 Express Filing Compliance Check
My name is Julia Navajas and I am a minor that just received a letter for balances. My mom is with me to help me, since she signed the return.
What questions we need to ask to access account? Can we give information to her mother?
Minor's TIN /Minor's Name
Address & DOB
**Signing parent name**
11.3.2.4.10 Minors
I am filed on 04/15...
I am distributed in one or multiple beneficiaries...
If my "estate" generates more than $600 I have to report it...
I am a form we can "trust"...
1041-U.S. Income Tax Return for Estates and Trusts
List the main things that needs to be present on an account to file a lien... NFTL....
Balance over $50K
CIS
AAB $2,500 for each module & $10,000 overall in the account
Notices in each module to be filed, such as LT11,LT39 CP501, CP503, CP504