Articles by William Hartsock
Generally, the IRS can include returns filed within the last three years in an audit. According to information contained on the IRS website, the IRS tries to audit tax returns as soon as possible after they are filed. This means that most IRS audits will be of returns filed within the last two...
Tax Enforcement
Dealing with the DOJ Tax Division on your Criminal Tax Case
The Department of Justice Criminal Tax Division has the ultimate authority to review and prosecute criminal tax cases. If you are subject to a criminal tax investigation or prosecution, it will likely be headed by the DOJ. The department has the power to authorize or decline criminal...
Tax Enforcement
The Failure To File Or Pay Tax: A Criminal Offense
Many taxpayers are unaware of the potentially serious criminal charges that may await them if they fail to file a tax return or pay taxes. Known as the Failure to File Returns or Pay Tax Statute, IRC § 7203 sets forth four possible offenses:
willful failure to pay an estimated tax or other tax...
On June 18, 2014, the IRS announced new changes to the Streamlined Procedures that will allow more taxpayers to qualify as well as ease the process for qualifying applicants. One of the most significant changes brought about by the revised Streamlined Procedures announced in June 2014 is the...