Stand Up to the IRS

1. Inside the IRS: What You Need to Know About IRS Operations

• IRS Inefficiency
• Communicating With the IRS
• Rules of the Game -- Tax Laws
• Interpreting the Tax Code
• Self-Assessment of Income Taxes
• Winning the IRS Game

2. Filing Tax Returns: If You Haven't Filed and Other Concerns

• How Long Must You Worry About Not Filing a Tax Return?
• Consequences of Not Filing
• It's Better to File Before the IRS Contacts You
• What Will Happen When You File Late
• Requesting an Extension to File
• Filing a Return When You Can't Pay What You Owe
• Filing a Tax Return When You Live Out of the US
• Reducing the Chance of an Audit When Filing
• Amending Tax Returns
• A Word About "Aggressive" Tax Filing

3. Winning Your Audit

• How Long Do I Have to Worry About an Audit?
• Do I Have to Learn Tax Law to Win My Audit?
• Audit Selection -- Why Me, O Lord?
• When the IRS Increases Your Tax Bill Without an Audit
• Types of IRS Audits
• How an Auditor Approaches an Examination
• Preparing for an Audit
• Who Should Attend the Audit?
• How to Act at an Audit
• Finishing Audits
• Serious Audit Problems

4. Appealing Your Audit Within the IRS

• Pros and Cons of Appealing an Audit
• How to Appeal an Audit
• How the Appeals Office Works
• Preparing for an Appeals Hearing
• Meeting the Appeals Officer
• Presenting a Case to an Appeals Officer
• Negotiating a Settlement
• Should You Hire a Tax Professional for Your Appeal?
• If You Don't Settle on Appeal

5. Going to Tax Court: No Lawyer Necessary

• Tax Court Facts
• Small Tax Cases -- People's Court
• Regular Tax Court Cases -- Over$50,000
• Other Federal Courts -- Paying First Is Required
• Bankruptcy Court
• Appealing to Higher Courts

6. When You Owe the IRS: Keeping the Tax Collector at Bay

• When You Can't Pay With Your Tax Return
• Getting Time to Pay After the Tax Bill Comes
• IRS Tax Billing Process
• IRS Automated Collection System
• Revenue Officers -- Front Line Collectors of the IRS
• Offers in Compromise -- Settling Tax Bills for Pennies on the Dollar
• Using the Bankruptcy Code to Stop the IRS
• Protecting Your Assets From the IRS
• Suspending Collection of Your Tax Bill

7. IRS Enforced Collection: Liens and Levies

• Tax Liens
• Tax Levies
• Assets the IRS Can't or Won't Seize
• Avoiding a Levy
• Getting a Tax Levy Released
• IRS Sales of Levied Assets

8. The Taxpayer Advocate: A Friend at the IRS

• Who Qualifies for Help From a Taxpayer Advocate?
• Contacting the Taxpayer Advocate Service
• Emergency Help: Taxpayer Assistance Orders

9. Family, Friends, Heirs and the IRS

• It's a Family Affair
• Owning Property Jointly
• Death and Taxes

10. Fraud and Tax Crimes: Do You Really Have to Worry?

• How People Cheat on Their Taxes
• If You Are Caught Cheating
• IRS Criminal Investigations
• If You Are Prosecuted

11. Small Businesses/Self-Employed: When IRS Trouble Comes

• Self-Employed -- You're a Prime Audit Target
• Employees or Independent Contractors?
• Payroll Taxes -- IRS Dynamite
• The Dreaded Trust Fund Recovery Penalty
• Cash Transactions Over $10,000

12. Penalties and Interest

• Penalties Added to Tax Bills
• Interest on Tax Bills
• Understanding Penalty and Interest Notices
• Reducing or Eliminating Penalties and Interest
• Designating Voluntary Tax Payments

13. Help Beyond the Book: Tax Professionals and Tax Information

• Finding and Using a Tax Professional
• Tax Professionals and Audits
• Hiring a Tax Return Preparer
• Researching Tax Questions

14. When You Owe State Income Taxes

• The IRS and State Taxing Authorities
• Does Your State Have a Taxpayers' Bill of Rights?
• State Time Limits to Assess and Collect Income Taxes
• State Tax Collection Departments
• State Tax Bills
• When All Else Fails, Try Your Political Connections

15. The Taxpayers' Bill of Rights

• Taxpayers' Bill of Rights I
• Taxpayers' Bill of Rights II
• Taxpayer Bill of Rights III

16. The 25 Most Frequently Asked Questions

Glossary of Tax Terms

Index