Services

If you are looking for a firm that will focus on your individual needs, and always treat you like a client who matters, look no further. We will thoroughly and conscientiously study your personal situation, and tailor our advice to your specific needs.

What We Can Do For You

I am an Enrolled Agent. Not only can an Enrolled Agent prepare your return, we can handle any part of your relationship with the IRS. We can represent you before all levels of the IRS: Examination, Collection, Appeals, and Area Counsel.

I realize taxpayers of every size can have a tax problem that adversely effects their life. You are not a number to me. You do not have to have a big problem with the IRS or owe the IRS a lot of money or have a complex return. You do not have to be a large taxpayer to need professional help. I am here to help you by preparing accurate tax returns and professionally representing you before the IRS.

We utilize a secure portal (see CLIENT PORTAL). Encryption protects your privacy. Individuals and business owners should take advantage of our professional tax prep service – it is reliable, convenient, and affordable. Tax returns are electronically transmitted to the IRS saving you time and ensuring accuracy. We are an authorized IRS E-FILE Provider.

Charlie Mitchell Tax Pro works to stay current with all the latest changes in the tax code and we welcome any question you may have as we actively seek ways to minimize your tax exposure. We will research the tax code to find the right answer. We will seek opinions from our affiliates and consultants and associates if the situation calls for it. As an Enrolled Agent, Charlie Mitchell is continually attending Continuing Professional Education classes to keep up with current tax court cases and changes in current law. Charlie Mitchell Tax Pro makes every effort to earn twice the CPE credits required by the IRS and National Association of Enrolled Agents.

Tax Preparation & Planning

Effective tax preparation and planning can help you to minimize your future tax liability. We can help you proactively manage both your personal and your business tax issues, including understanding how upcoming business opportunities impact your tax status and vice versa. Not all tax planning opportunities are readily apparent. By having us on your team, you are more likely to benefit from those opportunities. We understand how the latest federal, state and local tax legislation and other developments affect you and your business and we are constantly identifying new ways to reduce federal, state or local tax liabilities.

You can prepare your own return, you can have it prepared by a seasonal employee at a national chain, or you can do it yourself with tax preparation software, but what are the risks?

  • With computer programs, do you know what information the program is actually asking for? Remember, garbage-in-garbage-out.
  • How well trained is that seasonal employee? Will he or she be around when you need them after April 15th?

I worked for the IRS for 35 years – 15 as a Revenue Agent and 20 as an Appeals Officer. I have been in private practice since 2009. I have dealt with tax laws every day! I know how to get you the largest refund or lowest tax allowed by the law. I am available throughout the year to help you with any questions or problems. Why deal with a seasonal employee or battle with a computer program when you can have your return prepared by a true tax professional?

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IRS Representation

An IRS audit can be an intimidating and complex process. If you or your business face an IRS audit, we can bring to bear years of experience in dealing with tax matters and IRS audit procedures to ensure that you are properly represented when dealing with the IRS and other tax authorities.

You can represent yourself before the IRS, but what are the risks?

  • Wasted Time?
  • Aggravation?
  • Worry?
  • Your Money?
  • Your Future?

IRS Revenue Agents and Revenue Officers deal with taxes and taxpayers every day of their career. They are highly trained. You may deal with the IRS once in your life. WHO HAS THE ADVANTAGE? IT IS NOT YOU! Let me take this burden off your hands. I will deal with the IRS for you.

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IRS Audits

While less than one percent of taxpayers can expect the IRS to audit them this year, you may find yourself in that minority. The IRS assigns all tax returns to various groups or similar returns. The IRS audits returns from every group every year. Instead of going through the stressful process of an IRS audit alone, Charlie Mitchell Tax Pro will handle the audit for you. In fact, you may never have to talk to an IRS agent.

However, if the IRS selects your return for an examination, the Revenue Agent or Tax Examiner will notify you of what documentation the IRS would like beforehand. Whether the IRS is examining the entirety of your return or only want clarification for a specific part of the return, Charlie Mitchell Tax Pro will be there to represent you whether it is in person, by correspondence, or by telephone. No matter what the issues, we will make sure your receive the best representation possible.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Wage Garnishment

Yes, the IRS can garnish or levy your wages. A wage garnishment or wage levy is a very powerful tool used to collect back taxes through your employer, Social Security payments, or retirement account payments. Once a wage garnishment or levy is filed with an employer, Social Security, etc. (hereinafter the payer), the payer is required to collect a percentage of each paycheck or payment. A portion of the paycheck or Social Security payment, etc. that would have otherwise been paid to the taxpayer will instead now be paid to the IRS or the Treasury Department’s Financial Management Service.

The Treasury Department’s Financial Management Service collects delinquent debts (e.g. federal student, mortgage, or small business loans, federal salary or benefit overpayments, fines or penalties assessed by federal agencies) owed to the United States government, as well as income tax debts owed to states and overdue child support payments owed to custodial parents.

The wage garnishment stays in effect until the balance is fully paid or until the IRS and/or the Financial Management Service agree to release the garnishment. By securing a temporary freeze on further collection activity, we have sufficient time to analyze your situation and determine the best course of action.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Federal Tax Lien

The federal tax lien is one of the most terrifying actions the IRS can take against a taxpayer. A federal tax lien is on everything you own or will own in the future and all of your current and future income. This lien attaches to your homestead. This lien lasts for ten years or until your debt to the IRS is paid in full. If you still owe a substantial amount after ten years, the IRS can reduce the lien to a judgment that will last for another ten years or until the you have paid the debt to the IRS in full. The IRS can renew this judgment every ten years for eternity.

There are two types of federal tax liens. The first type is the “silent” tax lien. The silent lien begins the instant you owe the IRS money. No one knows about this lien but you and the IRS.

The second type begins when the IRS issues you a Notice of Federal Tax Lien. This occurs when the IRS files the Notice of Federal Tax Lien in the county where you live and all counties where you have property. The Notice of Federal Tax Lien tells the world that you owe the IRS back taxes. And it goes on your credit report.

If you owe money to banks, mortgage companies, etc., many loan agreements include provisions that make the loan due and payable when the IRS files a Notice of Federal Tax Lien. You will find it almost impossible to borrow money for any purpose. Your credit rating collapses. The Notice of Federal Tax Lien may put you out of business. If you have to sell your residence (homestead), the IRS is first in line to take what you owe for your back taxes.

But not all is lost. The IRS seizes very few homesteads. The federal tax lien can be subordinated. The Notice of Federal Tax Lien can be withdrawn. And incongruously, many of the federal tax liens are “self-releasing” liens. This means that after the ten year has run, the IRS does not release or withdraw the lien. “Self-releasing” means everyone (i.e., lenders, insurers, potential employers, etc.) shouldknow the lien ended ten years after the IRS filed it. Sure! Right!

Charlie Mitchell Tax Pro has the knowledge and experience that can get the lien subordinated, withdrawn, or released.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Offer in Compromise

An offer in compromise is an agreement to settle debt between the IRS and a taxpayer who is unable to pay his/her taxes. If the IRS accepts the offer in compromise, the taxpayer will be relieved of all or some of the debt owed. Generally, there are two reasons the IRS will accept an offer in compromise. The first is a doubt of liability on the taxpayer’s part. The second is the taxpayer has insufficient assets or income to pay the liability. Occasionally, the IRS will accept an offer in compromise if a taxpayer proves the tax would create an economic hardship. Once the taxpayer and the IRS have an agreement, the taxpayer must file and pay all taxes on time for the next five years or the IRS will consider the offer to be defaulted and the original tax with new penalties and interest will be due once again.

As of May 2012, the IRS has released a new edition of the Offer in Compromise with respect to how a Financial Analysis is applied. This”new IRS” is more flexible and will be more open to helping a greater number of struggling taxpayers make a fresh start.

Do not believe the confident and optimistic yet vague promises you see or hear on the television or radio or Internet that offer to help you get “pennies on the dollar” settlements from the IRS. These ads avoid mentioning their large fees. The IRS has closed down many of these operations for false promises and little results. Taxpayers pay a high price before even knowing their chances of success. Check out the Federal Trade Commission website.

At Charlie Mitchell Tax Pro, we analyze your own unique situation with you and present you with a detailed plan of action. Using our detailed analysis, we work with you to bring about the best possible resolution for you and your family. You will be better informed as to how the “system” actually works for you and against you at the end of our first meeting. And we can do this for a reasonable fee that will shame the “tax resolution advertisers.”

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Installment Agreement

Installment Agreements are frequently known as payment agreements or payment arrangements. They are all the same animal.

The IRS requires you to pay all back taxes as soon as possible. Individuals or businesses which find themselves unable to pay any or all of the tax owed should request an installment agreement as soon as possible. Installment agreements allow for full payment of your tax debt in smaller amounts over a period time. To be eligible for an IRS installment agreement, you must file all returns that are due or overdue. Installment agreements generally require equal monthly payments. The amount of each installment payment is based on the amount of back taxes owed and consideration is given to your ability to pay that amount within the time available for the IRS to collect.

By law, the IRS has the authority to collect outstanding back taxes for ten years from the date of the tax assessment. The advantage of an Installment Agreement is that no enforced collection takes place while the taxpayer is on the plan (provided the client does not default). However, penalties and interest continue to accrue while an Installment Agreement is in force. In addition, you must file all future tax returns by the due dates and you must pay all future taxes on time. This is not completely true.   If you file late or if you owe money when you file your tax return and cannot pay it, Charlie Mitchell Tax Pro can usually get the additional amount owed added to an existing Installment Agreement.

The IRS has developed a form that lets a taxpayer automatically set up an Installment Agreement without ever speaking to the IRS. Of so the IRS says. At Charlie Mitchell Tax Pro, we will prepare this form for you to help you resolve this debt with the least amount of anxiety or impact on your family. But, it usually does involve contacting the IRS to finalize the agreement.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Penalty and Interest Abatement

Tax penalties and interest can quickly escalate to an unmanageable amount. The IRS has guidelines on how this may be resolved quickly and easily. However, penalty abatement and interest abatement are two different animals.

Penalty Abatement

The first and easiest way to abate a penalty is the “One Time Abatement” clause. If as a taxpayer, you have not incurred any penalties in the last 3 years, IRS will give you a courtesy abatement when asked.

If this is not possible, Current IRS rules allows for the of tax penalties when there are extenuating circumstances contributing to this problem. In order to accomplish this, we will need to show the IRS that you had “reasonable cause” for not paying your income taxes or filing your return.

What qualifies as reasonable cause? It depends on the circumstances involved. The IRS procedures for deciding who qualifies for tax penalty abatement and for what reason seem to differ in each case. As in many situations with the IRS, the directions are not clear and concise. The following are just a few of the more common reasons for penalty abatement:

  • If you are involved in embezzlement or theft.
  • Fire, flood, or other disaster beyond your own control.
  • Bad accounting practice or bad tax advice.
  • Serious personal health issues.
  • Serious health issues of an immediate family member.
  • Death of a family member

We must show the IRS that you showed “due diligence” and were not “negligent” in attempts file your return and to repay the income tax debt that you owe.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

Interest Abatement

Interest abatements are rare when compared to penalty abatements. The “reasonable cause” arguments described above related to penalty abatements are seldom a factor in interest abatements. So, what do we do?

There are two actions on the part of the IRS that we look at when we attempt to have interest abated. The first action is a “ministerial” actions. What is a “ministerial” action? The answer is long, technical, and very boring. The best description I can give is “your case fell behind a cabinet and we did not find it for five months.”

The second action is a “managerial” action. A “managerial” action is almost self- explanatory. “The Revenue Agent was on a special assignment for five months and I didn’t reassign your case.” Or “The Revenue Officer was in training for five months and I didn’t reassign your case.”

The most important point to remember if you believe you qualify for interest abatement is that if it is determined that a “ministerial” action or a “managerial” action caused a five-month delay or a one-year delay or a one-week delay, the IRS abates the interest only for the period of the delay.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Injured Spouse or Innocent Spouse Relief

The two can be confusing but they are very different.

Injured Spouse

If you file a joint return and all or part of your refund is applied against your spouses’ past-due federal tax, state income tax, child or spousal support, or federal nontax debt, such as a student loan, you may be entitled to injured spouse relief. To be considered an injured spouse, you must have made and reported tax payments, such as federal income tax withheld from wages or estimated tax payments, or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and not be legally obligated to pay the past-due amount.

If you filed a joint return and you are not responsible for the debt, but you are entitled to a portion of the refund you may still request your portion of the refund by filing for an

Injured Spouse Allocation. Do not confuse Injured Spouse Relief for Innocent Spouse Relief.

In most cases, it is best to file separately from your spouse, but if this is not possible or you filed for a previous year and are seeking relief, Charlie Mitchell Tax Pro know the steps to resolve this issue.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

Innocent Spouse

Taxpayers sometimes are caught up in a serious IRS tax issue, not from their own actions but perhaps because of the actions of a spouse such as their ownership of a business separate from the spouse. Given this situation, the IRS offers what is known as Innocent Spouse Relief.

In order to help taxpayers that are being subjected to a tax problem like this, the IRS has developed guidelines whereby a person might qualify as an “innocent spouse.” This means that if it you can prove that you fit into these guidelines; you may not be subject to the tax problems caused by the current or former spouse.

With the proper documentation, Charlie Mitchell Tax Pro can help you separate yourself from your spouse’s tax issues. And not just for one year, but permanently.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Trust Fund Recovery Penalty Relief

Trust Funds are monies held on behalf of someone else to be paid to the Internal Revenue Service. These funds are deemed owned by one individual and entrusted to another business or individual to pay to the IRS on the first individual’s behalf. The most common trust fund penalties involve employees and their employers. The employer withholds income taxes, Social Security taxes, and Medicare taxes from the employee’s wages but does not pay the withheld taxes to the IRS. The instant taxes are withheld from an employee’s paycheck, the employer is holding the withheld taxes “in trust” for that employee AND the IRS. If the employer does not pay over the employees withheld taxes, he or she is subject to the Trust Fund Recovery Penalty.

Unfortunately, the trust fund penalty is the harshest penalty possible. The penalty is on 100% of the amount owed. Interest and the failure to pay penalty accrues daily on both the penalty and the trust fund taxes. The best way to resolve a Trust Fund Recovery Penalty is to avoid having it assessed at all. However, the longer your tax problem goes unresolved, the greater the chances that the IRS will look to whoever they determine to be responsible for the company’s failure to pay back taxes.

The person the IRS deems responsible may be an officer of the corporation, a partner in an LLC or partnership, or anyone who signs the payroll reporting forms. If the IRS determines more than one person is a responsible person, each responsible person is personally liable for 100% of the trust fund penalty, trust find taxes failure to pay penalty, and interest.

If the IRS has assessed you personally, they will begin taking enforcement against your real property, personal assets, wages, and bank accounts. Charlie Mitchell Tax Pro will work to obtain a release of any wage garnishment or bank levy and we will try to negotiate manageable terms whereby your business is able to resolve its own liability on a schedule acceptable by all. The IRS wants to work with you to resolve this issue, although, it does want to make sure you understand the severity of the issue. The trust fund penalty and trust fund taxes are NOT dismissible by filing bankruptcy as other tax liabilities frequently are.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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Currently Not Collectible

Currently not collectible status is a place of last resort. No one should want to be in currently not collectible status. Unfortunately, it happens when you owe the IRS and you are unemployed, disabled, once made a lot of money, but are now working at a minimum wage job, or retired. But the IRS letters keep coming. The IRS garnishes your Social Security disability or retirement payments. You feel like you are living in Hell.

Well, the good news is that Charlie Mitchell Tax Pro has been able to get the IRS off the backs of many clients. And we can do this at a reasonable fee.

Call Charlie Mitchell Tax Pro as soon as possible and get the ball rolling.

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CALL US TODAY! DO NOT DELAY! PROCRASTINATION CAN ONLY COMPOUND YOUR PROBLEMS! AND COST YOU MORE ANXIETY AND MONEY!