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Often the first order of
business in dealing with a tax collection problem is the preparation and filing of any
delinquent tax returns. The IRS is unable to enter into a long-term payment
arrangement or an offer in compromise, until all outstanding tax returns have been filed. Since failure to timely file a tax return which is required by law
to be filed can be a crime, it is important that all tax returns be prepared and filed.
If the taxpayer is unable to pay the tax in full, the return should never the less
be filed. Inability to pay a tax is not, in and of itself, a crime.
Clearly, when a taxpayer is contacted by the Internal
Revenue Service about a delinquent tax return, a taxpayer should immediately retain a tax
professional to represent him. Tax professionals should look for signs of possible
criminal investigation or the possibility of criminal investigation, and refer the client
to a criminal tax attorney, when indicated. Only an attorney is equipped with the shield
of confidentiality in a criminal matter. An experienced CPA or Enrolled Agent will
know when a referral to an attorney is merited. |
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