Services

Michael Rude, enrolled agent, can resolve your tax problems!

Conveniently located in the city of Vista, CA, Michael can help you no matter where you’re located. Michael has clients throughout the United States.  He can assist you with IRS and state tax problems nationwide and outside the United States. Help is just a phone call away!
Michael specializes in representing taxpayers before IRS Collections and State tax authorities. See the About page for Michael’s background and experience. With over 30 years experience working for the Internal Revenue Service as a Revenue Officer, Supervisory Revenue Officer, headquarters analyst and other positions, Michael has the knowledge and expertise to resolve any tax problem no matter how difficult or complex. The following is a list of just a few of the services we offer:

Click each subject for more detail

Audit representation:

We can represent you in both personal and business audits.

Bank account levy release:

If you contact us upon being notified your bank received a Notice of Levy from IRS, we can negotiate a Release of Levy. Don’t delay in contacting us. Time is of the essence in getting your levy released.

Wage or other income levy release:

We can get your wage levy released. Contact us immediately. If your accounts receivables have been levied, we can negotiate release of levy/levies. Contact us immediately.

Offer in Compromise (OIC):

Unlike other tax resolution firms who expect payment up front with promises to submit an OIC, only to tell you later that you do not qualify for an offer (or worse, submit an offer they know won’t be accepted), we tell you during your free initial consultation if we believe you may qualify for an offer. If we prepare an OIC on your behalf, we will work diligently to see that it is accepted.

Installment Agreements:

We can obtain an installment agreement for you with payments you can afford. We specialize in helping those taxpayers who are in active IRS collection status. Let us help you put your tax problems behind you.

Currently Not Collectible (CNC) determinations:

The Internal Revenue Service (IRS) has procedures to allow tax liabilities to be reported as currently not collectible. We will let you know during your free initial consultation if this appears to be a possible solution to your tax problems.

Release of Notice of Federal Tax Lien (NFTL):

NFTLs are rarely released without payment of the liabilities or by lapse of the statutory period for collection. However, there are other procedures to allow “withdrawal” of the NFTL, subordination of the NFTL and discharge of the NFTL. We can determine if one of these solutions fits your case.

Trust Fund Recovery Penalty investigations and appeals:

If you are being interviewed by an IRS revenue officer regarding being held personally responsible for employment taxes (941) accrued by a business please contact us immediately. We can explain your options. If you have been assessed the Trust Fund Recovery Penalty and believe you should not have been held responsible, please contact us. We can file an appeal and resolve your case.

Unfiled returns:

Unfiled returns need to be addressed in your tax negotiations. We will advise you on how best to get your unfiled returns prepared so we can resolve your case.

Penalty abatements:

We can determine if you qualify for abatement of penalties. If so, we can prepare the necessary documents to request abatement.

Payroll tax (941, 940) problems:

We have the knowledge and experience to get employment tax cases resolved without IRS enforcement action, allowing you to remain in business. We can obtain levy releases if your accounts receivables have been levied. We can get seized assets released. Call us immediately no matter how difficult your tax problems are or at whatever point you are in the collection process.

Substitute for Return (SFR) assessments

If you fail to file a tax return, IRS has the right to prepare a return on your behalf. These tax returns are referred to as a Substitute for Return (SFR). The assessed tax, penalty and interest on these returns typically far exceed the correct amount if you have an accurate return prepared. We can help you get the SFR assessed amounts adjusted and resolve your case.

Collection Due Process (CDP) appeals:

IRC § 6330 gives taxpayers the right to appeal before a proposed levy action. There are strict timeframes in which to submit a CDP appeal. If you’ve received a Notice of Intent to Levy (Final Demand), contact us immediately. We can take action to ensure your bank accounts, wages or other income is not levied. CDP rights are also available after the filing of a Notice of Federal Tax Lien (NFTL). We can submit a CDP appeal on a filed NFTL if we determine it is appropriate in your case.

Collection Appeals Program (CAP) rights:

There are additional appeal rights under the Collection Appeals Program (CAP) if you don’t meet the deadlines or criteria to submit a CDP appeal, or for other situations such as rejected installment agreement (IA) requests. IRC § 7122(e) gives the taxpayer the right to appeal the Service’s rejection of IA requests. The taxpayer has the right to appeal proposed terminations of IAs and actual terminations of IAs. Under CAP, taxpayers also have the right to appeal proposed or actual lien, levy, or seizure actions and rejected or terminated IAs. We can determine if a CAP appeal is appropriate for your situation.

Application for Certificate of Subordination of Federal Tax Lien:

Subordination allows for a taxpayer to refinance their real property when a NFTL has been previously filed. Many lenders are not familiar with this process. We can prepare an Application for Certificate of Subordination to allow you to proceed with a refinance. Call us to see if an Application for Certificate of Subordination suits your needs.

Application for Certificate of Discharge of Federal Tax Lien:

A federal tax lien may be discharged from a particular property upon sale of that property even if there is not enough equity to satisfy the tax liabilities. There are a number of provisions by which a taxpayer can apply to have a federal tax lien discharged from a property. Let us determine if an Application for Certificate of Discharge of Property from Federal Tax Lien suits your needs.

Innocent Spouse claims:

Innocent spouse claims are one of the more complex collection issues. We can navigate the complexities of determining if you qualify to submit an innocent spouse claim. We’ll secure the necessary documentation and submit the required documents on your behalf.

Release of seized assets:

Contact us immediately if your real property or business or personal property has been seized by IRS. We can negotiate a release. Time is of the essence in seizure cases. The earlier we are notified prior to the scheduled sale date, the more likely we can get the seized assets released.

 

Complete the form to the right to schedule your free initial telephone consultation! Don’t delay!
Time is of the essence if you’ve been levied or assets have been seized!

Tax Representation Services
Michael Rude, Enrolled Agent
217 Civic Center Drive, Suite 4
Vista, CA 92084
(760) 468-3506

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