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11 November 2008

RE: [taxchat] Re: Petition Tax Court

From what I’ve heard the Tax Court exam is way harder than the EA, CPA, or bar exam.  Only about 250 people have passed it since 1942.  I think it has about a 5% success rate.

 

John Stevens, EA
Stevens Tax & Accounting, Inc., dba Equi-Tax
1870 - 50th St. E., Suite 8
Inver Grove Heights, MN 55077
651-773-5000
FAX 651-457-4529
equitax@unique-software.com
www.equitax.net


From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Jenkins LawFirm
Sent: 11/11/2008 2:30 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] Re: Petition Tax Court

 

Donna, you are correct.  While EAs may take the Tax Court exam and represent taxpayers before the court, without having gone to Law School or sitting for the Bar Exam, they do have to take the test before they can practice in Tax Court.  Sorry about that.

 

KC Jenkins

On Tue, Nov 11, 2008 at 2:27 PM, Marcella K. Anderson CPA <mka@mkacpa.com> wrote:

Donna, you can't.  Your client has to file pro se.  Once they get on it, Appeals calls the POA directly and deals with you.

 

Marcella K. Anderson CPA

10713 Plano Road Ste 200

Dallas, TX 75238

(214)343-7299 Phone

(214)343-9366 Fax

 

Disclaimer as required by IRS Rules of Practice: Any discussion of tax matters contained herein (including attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under Federal tax law.

 

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Tuesday, November 11, 2008 2:18 PM


To: taxchat@yahoogroups.com
Subject: RE: [taxchat] Re: Petition Tax Court

 

Not true, Arnie.  This is from the US taxcourt website:

 

 

My petition is due today. Is it too late to file a petition with the Tax Court?

 

No. You can place your petition in the mail today or hand deliver the petition to the Tax Court in Washington, D.C., today. (If the last day for filing is a Saturday, Sunday, or holiday in the District of Columbia, then you have until the next business day.) Using certified or registered mail or a designated private delivery service is preferable because it provides strong evidence that the petition was sent to the Tax Court on the registered mailing date. You will need a postmarked USPS registered mail or certified mail receipt or a receipt from a designated private delivery service.

 

 

I'm trying to find where it says that an EA can practice before the Tax Court.  It don't think we can, but i"m looking in Circular 230 and on the US Tax Court website.

 

Donna

 

 

 

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Tuesday, November 11, 2008 3:12 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] Re: Petition Tax Court

.....and send it Express Overnight with return receipt. Must be there on due date not by postmark.

 

 

----- Original Message -----

Sent: 11/11/2008 2:24 PM

Subject: Re: [taxchat] Re: Petition Tax Court

 

Donna, with only three days, download and file those forms!  Then you will have all bases covered.  You should not have to do this, but the new, REORGANIZED IRS is so screwed up, you have no choice but to protect your client. 

 

KC Jenkins

 

PS, I don't know why so many responders ignored the fact that you ARE an EA and go on about whether you can  or not.  You can.

On Tue, Nov 11, 2008 at 1:12 AM, D Mullin <geek_girl_dany@yahoo.com> wrote:

I've got one also. Sales tax deduction on Schedule A that is not being allowed. I won't go into all the details but I was told by the examiner to call the Taxpayer Advocates Office... then the next step would be tax court. I am sending the TAO form in tomorrow for this customer.

You could try the TAO first and see what they say.

CD

 

From: Tina Vanderberg <tmvtaxes@sbcglobal.net>
To: taxchat@yahoogroups.com
Sent: Monday, November 10, 2008 5:41:41 PM


Subject: [taxchat] Re: Petition Tax Court

 

FYI-I to have two clients right now who have been issued notice of
deficiency before time has passed and cannot get resolved. Not sure
what is going on????

Tina Vanderberg

--- In taxchat@yahoogroups .com, "John Stevens, Equi-Tax"
<equitax@... > wrote:
>
> Donna,
>
>
>
> I assume your client is just trying to avoid the early withdrawal
penalty?
>
>
>
> The IRS has been pulling the trigger fast lately in issuing
deficiency
> notices, in some cases, I've heard, even before the time to submit
> additional documentation has passed, because they know that they
collect a
> lot of money from TP's who just send in the check out of fear. As
others
> have said, you have to be admitted to practice before the Tax Court
in order
> to complete a petition for your client, but the process isn't too
involved,
> and your client can probably do it. After the petition is filed,
the TC
> will send it back to Appeals, where you could then get it resolved
assuming
> you have a POA on file. Make sure it's worth it to your client for
you to
> get involved in order to avoid the $2000 early withdrawal penalty.
I assume
> the tax on the 20k has already been paid.
>
> John Stevens, EA
> Stevens Tax & Accounting, Inc., dba Equi-Tax
> 1870 - 50th St. E., Suite 8
> Inver Grove Heights, MN 55077
> 651-773-5000
> FAX 651-457-4529
> equitax@...
> www.equitax. net
>
>
>
> _____
>
> From: taxchat@yahoogroups .com [mailto:taxchat@yahoogroups .com] On
Behalf Of
> Donna J. Perrone
> Sent: 11/10/2008 2:11 PM
> To: taxchat@yahoogroups .com; 'TaxTalk Listserv Members'
> Subject: [taxchat] Petition Tax Court
>
>
>
> A client of mine received a Notice of Deficiency back in Aug 15,
2008. She
> took $20,000 from an IRA and used it to pay for tuition for her 2
children.
> For some reason, they never received the 5329 with code 8 -
Exemption for
> Higher Education costs. Can't figure out why, because I efiled her
return.
>
>
>
> When we got the Notice of Deficiency, I responded with a letter, a
POA,
> copies of the 5329, and copies of the kids tuition statements
showing the
> fees. For the son, we had $9424 of fees from one semester. My
client didn't
> get me the second semester's fees. We sent copies of both
semester's feese
> for the daughters school account fees.
>
>
>
> Today I received another letter from the IRS with form 886-A
Explanation of
> Items where they are still disallowing the 10% penalty because they
said we
> didn't provide all the necessary documentation.
>
>
>
> Part of the problem was that they picked up 2005 payment amounts,
not 2006.
>
>
>
> Now they say in their letter "Your time to petition the United
States Court
> will end on November 13, 2008. However, you may continue to work
with us to
> resolve your tax matter, but we cannot extend your time to petition
the
> United Stated Court beyond November 13, 2008."
>
>
>
> I have the client calling the schools again to get more complete
printouts
> showing receipts for tuition/fees. But this deadline is in 3
days! I have
> never had to petition the Tax Ccourt and I'm not sure I even need
to.
>
>
>
> Can anyone offer me some advice here how to proceed with this? Do I
> download a form from the Tax Court and file it? Do I even need
to? I would
> appreciate some quick guidance.
>
>
>
> thank you in advance,
>
> Donna
>
>
>
>
>
> Donna J. Perrone, EA
>
> East Haven, CT
>
> 203-469-4939
>
> 203-468-2038 fax
>
>
>
>
>
> IRS Circular 230 Disclosure: Unless expressly stated otherwise, any
tax
> advice contained herein, including attachments and enclosures, is
not
> intended or written to be used, and may not be used, for the
purpose of (1)
> avoiding tax-related penalties under the Internal Revenue Code or
applicable
> state or local tax law provisions, or (2) promoting, marketing or
> recommending to another party any tax-related matters addressed
herein.
>

 

 

Arnie Socol
President
Ways & Means, Inc.
845-562-6070

 

__._,_.___

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.



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