Pajak

11 November 2008

Re: [forum-pajak] PBB

Pak Djonathan

Mungkin Bapak dapat komplain ke KP-PBB untuk merubah ke nama pemilik
yang sebenarnya dengan menunjukkan SPPT PBB tahun2 sebelumnya( yg
masih atas nama pemilik) sebelum ada perjanjian sewa tanah tsb atau
dapat menunjukkan sertifikat/akta tanah tersebut.

Wassalam
Totok

2008/11/11, mr.djonathan <mr.djonathan@yahoo.co.id>:
> dear all,...
>
> a newbie in the house seeking for help...
> here goes...
>
> perusahaan tempat saya bekerja, bangunannya bukanlah milik sendiri
> melainkan sewa atau leasing, tanahnya dimilik oleh tuan X.
> pada saat membayar pbb tersebut, di form nya, tertulis bahwa PT. FGH
> yang memiliki tanah ini... semua orang tau bahwa yang membayar pajak
> bumi dan bangunan bukanlah pemilik, sehingga terjadi kekisruhan...
> seakan bahwa perusahaan ini ingin "mencaplok" tanah tuan X...
>
> ada solusi? gmana saya harus komplain ke KPP, how to clear this
> problem (as additional that the owner of this company is bule...
> clueless about indonesian tax law... dan akuntannya juga.. malah lebih
> parah)
>
>
>
>

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Re: [forum-pajak] Mohon Informasi

Pak Rachmat

Kalau saya lihat dari jurnal nya yg menjadi masalah di Biaya Gajinya
Rp. 1.000.000
pada pencatatan pembayaran Gaji yang dibayarkan terlebih dahulu jurnalnya :

Hutang Gaji Rp 1.000.000
Kas/bank Rp. 1.000.000,-

Karena posisi hutangnya debet berarti sama dengan Biaya Gaji Dibayar
dimuka (seharusnya dijurnal di pos ini atau di pos biaya gaji) karena
kalau tagihan belum dibayar maka posisinya Hutang gaji debet atau sama
dengan Biaya Gaji di bayar dimuka dan orang pajak menganggap Gaji ini
akan dibiayakan jadi pendapatannya bukan Rp. 250.000,- tetapi menjadi
Rp. 1.250.000,-

Kalau saran saya biaya gaji Rp. 1.000.000 harus dicatat dan diakui
sebagai biaya walaupun tenaga kerja bukan karyawan dari perusahaan
Bapak (misal upah tenaga kerja untuk bongkar muat di pelabuhan) jadi
pendapatannya tetap netto Rp. 250.000,-

Jurnal pencatatanya menurut saya :
1. Pada saat membayar tenaga kerja
Biaya Gaji Rp. 1.000.000
Kas / Bank Rp. 1.000.000
2. Pada saat menerbitkan Invoice/tagihan
Piutang / Kas Rp. 1.175.000
PPh Psl 23 dibayar dimuka 75.000
Pendapatan Jasa 1.250.000
3. Pada saat menerima pembayaran tagihan
Kas / Bank Rp. 1.175.000
Piutang Rp. 1.175.000

Demikian pendapat saya mungkin ada rekan lain yang ingin menamhakan
silahkan, terima kasih.

Wassalam
Totok

Pada tanggal 11/11/08, Rachmat Widjaja <rachmat-w@centrin.net.id> menulis:
> Rekan-rekan pajak,
>
> Mohon informasinya, perusahaan kami bergerak dibidang jasa dan belum PKP.
> mempunyai masalah dalam pengakuan pendapatan.
>
> Contoh pada bulan janurai kami membuat invoice sbb :
> - Biaya gaji Rp. 1.000.000,-
> - Management fee 250.000,-
> Rp. 1.250.000,-
> - PPh Psl 23 4.5% 75.000.-
>
>
> Jurnal pengakuan pendapatan adalah (Gaji kami bayarakan terlebih dahulu
> kemudian kami tagih kepada perusahaan bersangkutan)
> Piutang / Kas Rp. 1.175.000
> PPh Psl 23 dibayar dimuka 75.000
> Hutang Gaji 1.000.000
> Pendapatan Jasa 250.000
>
>
>
>
> Tetapi dari pihak pajak menetapkan bahwa pendapatan harus diakui sesuai
> invoice.
> Piutang / Kas Rp. 175.000
> PPh Psl 23 dibayar dimuka 75.000
> Biaya Gaji 1.000.000
> Pendapatan Jasa 1.250.000
>
>
> Mohon saran apakah pengakuan pendapatan kami sudah benar atau harus
> mengikuti pihak pajak. Asumsi kami adalah biaya gaji bukan merupakan
> karyawan kami)
>
>
> Regrads,
>
>
>
> [Non-text portions of this message have been removed]
>
>

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Bls: [forum-pajak] Jika perusahaan nya bangkrut, gimana pegawainya melaporkan SPT nya

Dear rekan devry,..

Permasalahan sesungguhnya bukanlah "bagaimana karyawan tersebut melaporkan penghasilannya" tetapi "bagaimana mendapatkan 1721 A1".. karena tidak ada aturan perpajakan yg mengatur SPT Tahunan OP dilaporkan tanpa 1721 A1.

Solusinya adalah tetap melaporkan SPT Tahunan dgn PPh yang kita hitung
sendiri dgn NPWP pemotong kantor yg bangkrut tsb.
dilampirkan dengan surat keterangan bahwa perusahaan tidak
mengeluarkan 1721 A1 dengan alasan Sudah bangkrut.

Demikian smoga bermanfaat,..

--- Pada Rab, 12/11/08, devry bonte <devryiskandar@yahoo.com> menulis:
Dari: devry bonte <devryiskandar@yahoo.com>
Topik: [forum-pajak] Jika perusahaan nya bangkrut, gimana pegawainya melaporkan SPT nya
Kepada: forum-pajak@yahoogroups.com
Tanggal: Rabu, 12 November, 2008, 9:48 AM

Ada kasus nih, PT tempat karyawan tersebut bekerja bangkrut dan ditutup.

Persoalnya
bagaimana karyawan tersebut melaporkan penghasilannya dan membuktikan
ke KPP bahwa pph 21 atas gajinya telah dipotong oleh perusahaan tsb
dimana Ybs kesulitan mendapatkan Formulir 1721 A1 dari kantor
lamanya.

Salam,

devry

[Non-text portions of this message have been removed]

Environmental concern?

[Non-text portions of this message have been removed]

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[forum-pajak] PPh terhutang atas bunga deposito

Dear all,

Pada bulan Desember 2007 Perusahaan saya mendapatkan bunga atas deposito yang dilakukan di akhir bulan november 2007 sebesar Rp.4.931.506,-. Apakah atas pendapatan bunga deposito ini saya dikenakan PPh Final ? karena jika merujuk pada laporan SPT Tahunan Form 1771-IV ada point yang mencantumkan hal tersebut.

Berapa tarif PPh terhutang yang harus saya bayarkan atas pendapatan bunga deposito yang kami peroleh.

Mohon bantuannya.

Salam,
Nurshobah

[Non-text portions of this message have been removed]

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RE: [taxchat] PRACTICE BEFORE THE TAX COURT

Arnie, I have done a handful of these. The Tax Court sends the petition to Appeals and the Appellate officer calls me direct since I have a POA filed. The T/P has to file pro se, signatures and all, but the POA is called to work out a settlement in these under $50,000 issues. Once an agreement is made at this level, the closing documents are sent to taxpayer to sign with copy to POA.

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 Arnold M. Socol
Sent: Tuesday, November 11, 2008 4:01 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] PRACTICE BEFORE THE TAX COURT

Sorry, John is right! But, I would prepare everything as if the taxpayer was submitting to the Tax Court and have the taxpayer sign. You can then advise the taxpayer after client gets a response and if additional follow up is necessary then prepare the response as if the client is responding with the client signature. Client should under stand this may be necessary or they would have to hire an attorney or someone else admitted to practice before the Tax Court.

Arnie

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

From: John Stevens, Equi-Tax

To: taxchat@yahoogroups.com

Sent: 11/11/2008 4:45 PM

Subject: RE: [taxchat] PRACTICE BEFORE THE TAX COURT

This applies to practice before the IRS, not the Tax Court. Practice before the Tax Court involves a separate exam.

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 Robert Lukey
Sent: 11/11/2008 3:38 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] PRACTICE BEFORE THE TAX COURT

Thank you Arnold for sending this.

On Tue, Nov 11, 2008 at 1:31 PM, Arnold M. Socol <waymeans@verizon.net> wrote:

From IRS website:

Who Can Practice Before the IRS?

Any of the following individuals can practice before the IRS. However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's power of attorney and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Form 2848 can be used for this purpose.

Attorneys.   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or of the District of Columbia may practice before the IRS.

Certified public accountants (CPAs).   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or in the District of Columbia may practice before the IRS.

Enrolled agents.   Any enrolled agent in active status may practice before the IRS.

Enrolled actuaries.   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries may practice before the IRS. The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Unenrolled return preparers.   An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.

  An unenrolled return preparer is permitted to appear as your representative only before customer service representatives, revenue agents, and examination officers, with respect to an examination regarding the return he or she prepared.

  An unenrolled return preparer cannot:

·         Represent a taxpayer before other offices of the IRS, such as Collection or Appeals. This includes the Automated Collection System (ACS) unit.

·         Execute closing agreements.

·         Extend the statutory period for tax assessments or collection of tax.

·         Execute waivers.

·         Execute claims for refund.

·         Receive refund checks.

  For more information, see Publication 470.

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

--
Robert Lukey EA CPA

Unless expressly stated otherwise in this communication, this advice is not
intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

This electronic communication (including any attachments) may contain proprietary, confidential or privileged information. This communication is intended only for the use of indicated e-mail addresses. If you are not an intended recipient of this communication, please be advised that any disclosure, dissemination, distribution, copying, or other use of this communication or any attached document is strictly prohibited. If you have received this communication in error, please notify the sender immediately by reply e-mail and promptly destroy all electronic and printed copies of this communication and any attached documents

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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[taxchat] TRUCK DRIVER'S PER DIEM.

BEGIN:VCARD
VERSION:2.1
N:Socol;Arnie;;Pres.
FN:Arnie Socol
NICKNAME:Arnie
ORG:Ways & Means Inc.
TITLE:Pres
TEL;WORK;VOICE:845-562-6070
TEL;CELL;VOICE:845-978-0593
TEL;WORK;FAX:845-562-6273
ADR;WORK:;;815 Blooming Grove Tpke S202;New Windsor;NY;12553
LABEL;WORK;ENCODING=QUOTED-PRINTABLE:815 Blooming Grove Tpke S202=0D=0ANew Windsor, NY 12553
URL;WORK:http://www.waysandmeansonline.com
EMAIL;PREF;INTERNET:waymeans@verizon.net
REV:20081111T220621Z
END:VCARD

My turn! Have a long haul truck driver who hasn't filed yet for 2007. Client is a lady and she says she is not reimbursed for expenses on the road. She advises that they are entitled to $52 a day per diem. I checked a few places and found the per diem rates that may be paid by employers and whether they should be included on the W-2 form Haven't found anywhere if employee may take the per diem on form 2106. Can employee take per diem on 2106?

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

__,_._,___

Re: [taxchat] PRACTICE BEFORE THE TAX COURT

Arnie

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

From: John Stevens, Equi-Tax

To: taxchat@yahoogroups.com

Sent: 11/11/2008 4:45 PM

Subject: RE: [taxchat] PRACTICE BEFORE THE TAX COURT

This applies to practice before the IRS, not the Tax Court. Practice before the Tax Court involves a separate exam.

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 Robert Lukey
Sent: 11/11/2008 3:38 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] PRACTICE BEFORE THE TAX COURT

Thank you Arnold for sending this.

On Tue, Nov 11, 2008 at 1:31 PM, Arnold M. Socol <waymeans@verizon.net> wrote:

From IRS website:

Who Can Practice Before the IRS?

Any of the following individuals can practice before the IRS. However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's power of attorney and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Form 2848 can be used for this purpose.

Attorneys.   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or of the District of Columbia may practice before the IRS.

Certified public accountants (CPAs).   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or in the District of Columbia may practice before the IRS.

Enrolled agents.   Any enrolled agent in active status may practice before the IRS.

Enrolled actuaries.   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries may practice before the IRS. The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Unenrolled return preparers.   An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.

  An unenrolled return preparer is permitted to appear as your representative only before customer service representatives, revenue agents, and examination officers, with respect to an examination regarding the return he or she prepared.

  An unenrolled return preparer cannot:

·         Represent a taxpayer before other offices of the IRS, such as Collection or Appeals. This includes the Automated Collection System (ACS) unit.

·         Execute closing agreements.

·         Extend the statutory period for tax assessments or collection of tax.

·         Execute waivers.

·         Execute claims for refund.

·         Receive refund checks.

  For more information, see Publication 470.

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

--
Robert Lukey EA CPA

Unless expressly stated otherwise in this communication, this advice is not
intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

This electronic communication (including any attachments) may contain proprietary, confidential or privileged information. This communication is intended only for the use of indicated e-mail addresses. If you are not an intended recipient of this communication, please be advised that any disclosure, dissemination, distribution, copying, or other use of this communication or any attached document is strictly prohibited. If you have received this communication in error, please notify the sender immediately by reply e-mail and promptly destroy all electronic and printed copies of this communication and any attached documents

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

__,_._,___

RE: [taxchat] PRACTICE BEFORE THE TAX COURT

This applies to practice before the IRS, not the Tax Court. Practice before the Tax Court involves a separate exam.

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 Robert Lukey
Sent: 11/11/2008 3:38 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] PRACTICE BEFORE THE TAX COURT

Thank you Arnold for sending this.

On Tue, Nov 11, 2008 at 1:31 PM, Arnold M. Socol <waymeans@verizon.net> wrote:

From IRS website:

Who Can Practice Before the IRS?

Any of the following individuals can practice before the IRS. However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's power of attorney and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Form 2848 can be used for this purpose.

Attorneys. Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or of the District of Columbia may practice before the IRS.

Certified public accountants (CPAs). Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or in the District of Columbia may practice before the IRS.

Enrolled agents. Any enrolled agent in active status may practice before the IRS.

Enrolled actuaries. Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries may practice before the IRS. The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Unenrolled return preparers. An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.

An unenrolled return preparer is permitted to appear as your representative only before customer service representatives, revenue agents, and examination officers, with respect to an examination regarding the return he or she prepared.

An unenrolled return preparer cannot:

· Represent a taxpayer before other offices of the IRS, such as Collection or Appeals. This includes the Automated Collection System (ACS) unit.

· Execute closing agreements.

· Extend the statutory period for tax assessments or collection of tax.

· Execute waivers.

· Execute claims for refund.

· Receive refund checks.

For more information, see Publication 470.

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

__,_._,___

Re: [taxchat] PRACTICE BEFORE THE TAX COURT

Thank you Arnold for sending this.

On Tue, Nov 11, 2008 at 1:31 PM, Arnold M. Socol <waymeans@verizon.net> wrote:

From IRS website:

Who Can Practice Before the IRS?

Any of the following individuals can practice before the IRS. However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's power of attorney and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Form 2848 can be used for this purpose.

Attorneys.   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or of the District of Columbia may practice before the IRS.

Certified public accountants (CPAs).   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or in the District of Columbia may practice before the IRS.

Enrolled agents.   Any enrolled agent in active status may practice before the IRS.

Enrolled actuaries.   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries may practice before the IRS. The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans.

Unenrolled return preparers.   An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return.
  An unenrolled return preparer is permitted to appear as your representative only before customer service representatives, revenue agents, and examination officers, with respect to an examination regarding the return he or she prepared.
  An unenrolled return preparer cannot:

Represent a taxpayer before other offices of the IRS, such as Collection or Appeals. This includes the Automated Collection System (ACS) unit.

Execute closing agreements.

Extend the statutory period for tax assessments or collection of tax.

Execute waivers.

Execute claims for refund.

Receive refund checks.

  For more information, see Publication 470.

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

--
Robert Lukey EA CPA

Unless expressly stated otherwise in this communication, this advice is not
intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

This electronic communication (including any attachments) may contain proprietary, confidential or privileged information. This communication is intended only for the use of indicated e-mail addresses. If you are not an intended recipient of this communication, please be advised that any disclosure, dissemination, distribution, copying, or other use of this communication or any attached document is strictly prohibited. If you have received this communication in error, please notify the sender immediately by reply e-mail and promptly destroy all electronic and printed copies of this communication and any attached documents
__._,_.___

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.

__,_._,___

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

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 -----

From: Jenkins LawFirm

To: taxchat@yahoogroups.com

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

__,_._,___

11 November 2008

From IRS website:

Who Can Practice Before the IRS?

From IRS website:

Who Can Practice Before the IRS?

From IRS website:

Who Can Practice Before the IRS?

From IRS website:

Who Can Practice Before the IRS?

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