Towtua ho akontaabu ho amanneɛbɔ, tow a wɔbɔ wɔ akyi, ne akatua a wɔde gye sika ho banbɔ¶

Sɛ wubue wo nkrataa adaka mu na woahu towtua ho akontaabu ho amanneɛbɔ a egye ntɛmpɛ, amanneɛbɔ a etwa to a ɛkyerɛ sɛ wopɛ sɛ wugye, anaasɛ wuhu sɛ wɔagye wo sikakorabea akontaabu anaasɛ ɔman anaa ɔman no sikakorabea adwumakuw bi asiesie w’akatua no yɛ sikasɛm mu ahokyere a emu yɛ den. Nea ɛnte sɛ ankorankoro nnwumakuw a wɔde sika kaad anaa nnwumakuw a wogye sika no, aban towtua mpanyimfo (te sɛ Internal Revenue Service a ɛwɔ United States, HM Revenue and Customs a ɛwɔ United Kingdom, Canada Revenue Agency, anaa Australia Taxation Office) wɔ mmara kwan so tumi a wɔde di dwuma sɛ wobegye sika a wɔde asie wɔ sikakorabea, agye akatua, na wɔde agyapade ahyɛ wɔn nsa a wonni kan mfa wo nkɔ asɛnnibea wɔ ɔman asennibea.

Nanso, mmara kwan so mmara a emu yɛ den a wɔde bɔ amanneɛ, mfɛnsere a wɔhyɛ sɛ wɔde kɔdan asɛnnibea, ne mmara mu ahokyere ho ahobammɔ na ɛkyekyere aban towgyefo. Saa akwankyerɛ yi nantew wo sɛnea wobɛhwɛ sɛ towtua a wɔhwehwɛ no yɛ nokware, bu wo mmara kwan so bere pɔtee a wode besiw sika a wogye no ano, ayi sikakorabea tow anaa akatua a wɔde gye sika a ɛyɛ nnam adi, akasa atia akontaabu nhwehwɛmu bi, na wode aban apam a ɛfa sika a wɔde tua ho anaasɛ sikasɛm mu ahokyere a wobegyae no asi hɔ a wuntua dɔla mpempem pii mma "towtua mu ahotɔ" aguadi nnwumakuw a wɔyɛ atirimɔdenfo.

Yɛ eyi mprempren¶

1. Mmu w’ani ngu envelope no so, na kyerɛw amanneɛbɔ nɔma pɔtee ne bere a etwa to a wɔde bɛma mmuae a wɔatintim wɔ soro ntwea so: Towtua hokwan ahorow a mmara ma ho kwan no gyina da a wotintimii wɔ amanneɛbɔ no so (ɛnyɛ da a wubuee no), titiriw nnafua 30 mfɛnsere a ɛyɛ katee a wode bɛbisa Collection Due Process (CDP) atie wɔ Final Notice of Intent to Levy akyi anaasɛ nnafua 90 mfɛnsere a wode bɛkasa atia a mmara kwan so Notice of Deficiency.
2. Hwɛ sɛ amanneɛbɔ no yɛ aban krataa a ɛyɛ aban de na ɛnyɛ telefon, text, anaa email nsisi: Towtua adwumayɛbea ahorow a ɛwɔ mmara kwan so no fi ase yɛ akontaabu ne nneyɛe a wɔde hyɛ mu denam honam fam posɔfese nkrataa (anaasɛ wo aban towtua kwan a wɔagye atom wɔ intanɛt so) nkutoo so, da denam ahunahuna a wɔde hunahuna sɛ wɔbɛkyere obi wɔ telefon so, ahwehwɛ sɛ wotua denam akyɛde kaad, cryptocurrency, anaa wire transfer, anaasɛ texting links so da.
3. Sɛ wogyee wo sikakorabea sika nnɛ nkyɛe a, frɛ sika a wonya fi sikakorabea no nɔma a ɛwɔ amanneɛbɔ no so no ntɛm ara na bisa sɛ wɔmma wo sika a wɔde gye tow wɔ ahokyere mu no: Wɔ United States no, Ɔfã 6332© a ɛwɔ Internal Revenue Code no mu no hyɛ sɛ wɔmfa kalenda nna 21 bere a wɔde sie katee fi bere a sikakorabea bi nsa aka IRS Form 668-A tow ansa na sikakorabea no de wo sika akɔma aban no ankasa, de ama wo adapɛn abiɛsa mfɛnsere a egye ntɛmpɛ de kyerɛ sɛ sikasɛm mu ahokyere wɔ hɔ anaasɛ hyehyɛ sikatua nhyehyɛe na wɔma wogyae tow no.
4. Fa tow ho nkrataa a entumi nyɛ adwuma nyinaa kɔ ntɛm ara, sɛ mpo wuntumi ntua tow a wode ka no mu dɔla biako mpo a: Sikakorabea ahorow no pow wɔ mmara kwan so sɛ wɔbɛma apam ahorow a wɔde tua ho ka, ahokyere tebea (Mprempren Wontumi Nnye), anaasɛ Offers in Compromise kosi sɛ wobɛkɔ "filing compliance," na asotwe a wɔde ma sɛ woantumi amfa amma no taa boro so mmɔho du ɔsram biara asotwe a wɔde ma sɛ wontua hwee.
5. Boaboa ofie sika a wonya ne asetra mu ka a ɛho hia ho amanneɛbɔ a edi mũ ano: Ansa na wobɛfrɛ obi a ogye tow no, boaboa wo asram abiɛsa a etwa to akatua ho nkrataa, sikakorabea nkrataa, dan ka anaa dan ka ho nkrataa, nneɛma a wode tua ho ka, ayaresa ho ka a wufi wo kotoku mu, ne sika a asɛnnibea ahyɛ sɛ wubetua no ano sɛnea ɛbɛyɛ a wubetumi awie Towtua Ho Amanneɛbɔ a ɛyɛ aban de (te sɛ IRS Form 433-A anaa 433-F) na ɛwɔ hɔ.
6. Sɛ mmara a wɔde di dwuma no de wo dan, nneɛma a wɔde di dwuma, anaa ayaresa to asiane mu a, kɔ Towtuafo a Ɔde Ne Ho Ho Mmaranimfo anaa Ɔmanpanyin a ɔyɛ aban no nkyɛn a: Sɛ towtua bi siw wo kwan sɛ wobɛtɔ aduan, ntua dan ka, anaasɛ wobɛkɔ so asɔ kanea no, na wɔn a wogye sika a wɔahyɛ da ayɛ no pow sɛ wobeyi no adi a, fa mmoa a wɔsrɛ ntɛm kɔma towtuafo a wɔwɛn mmara kwan so (te sɛ Ɔsom a Ɔsom no de di dwuma no IRS Krataa 911 a ɛwɔ United States, Atemmufo Dwumadibea a ɛwɔ United Kingdom, anaa Towtuafo Dwumadibea a ɛwɔ Canada).

Gyinaesi nhyehyɛe: mmuae a wɔde ma wɔ towtua ho amanneɛbɔ, akontaabu, ne towtua ho¶

flowchart TD
    Start["Wo nsa kaa Towtua ho Amanneɛbɔ a Egye Ntɛmntɛm anaasɛ Wohui sɛ Wɔahyɛ Akontaabu"] --> Verify{"Ɔkwan Bɛn so na Towtua a Wɔhwehwɛ no Bae?"}
    Verify -->|"Telefon so Frɛ, Text, WhatsApp, anaa Email a Ɛhunahuna sɛ wɔbɛkyere obi"| Scam["Nsɛmmɔnedifo a Wɔyɛ Wɔn Ho Nsisi: Twe telefon so na Bɔ Atumfoɔ amanneɛ"]
    Verify -->|"Official Paper Postal Notice anaa Aban Portal a Wɔagye atom"| Type{"Ɛyɛ Amanneɛbɔ anaa Adeyɛ Bɛn?"}
    Type -->|"Audit / Examination anaa Sika a Wɔmmɔ ho Amanneɛbɔ a Ɛnyɛ Yie Ho Amanneɛbɔ"| AuditFlow["Hwɛ Nnafua 30 anaa Nnafua 90 Mmuae Da"]
    AuditFlow --> GatherDocs["Boaboa Nkrataa, Cheque a Wɔatwa mu, ne Line Proof a Wɔapere Apere So"]
    GatherDocs --> RespondAudit["Fa Nkrataa a Wɔakyerɛw a Wɔde Pow no Fa Posted Mail anaa Fa Towtua Asɛnnibea Adesrɛ Kɔma"]
    Type -->|"Amanneɛbɔ a Etwa To a Ɛkyerɛ sɛ Wɔabɔ wɔn tirim sɛ Wobegye Tow (Ansa na Wɔafi Ase Agye) ."| PreLevy["Nnafua 30 Mmara Mfɛnsere a Wɔde Gyae Nneɛma a Wɔboaboa Ano"]
    PreLevy --> FileCDP["Fael Abisadeɛ a ɛfa Nneɛma a Wɔde Ggye Nneɛma a Wɔde Agye Nneɛma a Ɛfata Ho (e.g., IRS Form 12153) anaa Katua Nhyehyɛeɛ"]
    FileCDP --> Hold["Statutory Collection Hold Activated Bere a Wɔreyɛ Asɛm a Wɔde Kɔdan Asɛnnibea anaa Nhyehyɛe no"]
    Type -->|"Active Bank Account Freeze anaasɛ Akatua a Wɔde Siesie"| ActiveSeizure["Ntɛmntɛm Ahokyere a Wɔde Gyae Ho Nhyehyɛe"]
    ActiveSeizure --> BankWindow["Sikakorabea Tow: Yɛ Adwuma Wɔ Nnafua 21 Escrow Kura Bere Mu Ansa na Wɔde Sika Akɔma"]
    ActiveSeizure --> WageMod["Akatua a Wogye: Fa Sikasɛm ho Amanneɛbɔ (Form 433-F/433-A) kɔma na ama woakyerɛ sɛ asetra mu ahokyere titiriw"]
    BankWindow --> Advocate["Sɛ Dwumadibea no Pow sɛ Wobegyae no Wɔ Ahokyere Bere Mu a, Fa Towtuafo a Wɔkamfo Asɛm a Ɛho Hia Ntɛmntɛm (Form 911) Fa Kɔdan no ."]
    WageMod --> Advocate

Anamɔn 1: Decode wo notice na kyerɛ wo mmara kwan so bere a etwa to¶

Towtua adwumayɛbea ahorow nhuruw mfi towtua a wontuae so nkɔ wo sikakorabea akontaabu a wobegye anaasɛ w’akatua a wɔde siesie mu no so tẽẽ. Mmom no, kɔmputa nhyehyɛe ahorow a wɔde di dwuma wɔ ɔkwan a ɛyɛ adwuma so de mmara kwan so nkrataa a ɛtoatoa so nkakrankakra mena wɔ asram pii mu. Sɛ wunim baabi a wo krataa no hwe ase wɔ saa nnidiso nnidiso no mu a, ɛma wuhu bere dodow a aka ansa na wɔahyɛ wo ma wɔafi ase aboaboa ano.

United States (IRS) hyɛ nkɔso ne mmara kwan so bere a wɔde ama no nsow¶

Amanaman ntam nneɛma a ɛne no sɛ: United Kingdom, Canada, Australia, ne Europa Aman Nkabom Kuw¶

• Wɔ United Kingdom (HM Sikasɛm ne Amanneɛbɔ / HMRC):
  • Compliance Check Notice: HMRC bere a wɔde yɛ toɔ ho nhwehwɛmu anaa akontabuo wɔ Nhyehyɛeɛ 36 a ɛwɔ Sikasɛm Mmara 2008. Mpɛn pii no, wowɔ nnafua aduasa sɛ wode kyerɛwtohɔ a wɔabisa bɛma anaa wode nsɛm ho amanneɛbɔ akɔdan Asɛnnibea a Ɛdi Kan (Toɔ Kuo).
  • Bere a Wɔde Tua (TTP) Nhyehyɛe: Ansa na HMRC bɛhyɛ aseɛ ahyɛ mmara denam Taking Control of Goods (enforcement agents / bailiffs), County Court atemmuo, anaa Direct Recovery of Debts (DRD, a ɛma HMRC tumi yi sika tẽẽ firi UK sikakorabea akontaabuo a ɛwɔ ɛka bɛboro 1,000 GBP bere a wɔagyaw anyɛ yie koraa no 5,000 GBP akyi ahobammɔ wɔ akontaabu ahorow mu), di HMRC Katua Mmoa Dwumadibea no ho nkɔmmɔ na wɔne bere a ɛsɛ sɛ wotua ɔsram biara nhyehyɛe ho nkɔmmɔ.
• Wɔ Canada (Canada Sikakorabea / CRA):
  • Nhwehwɛmu ho Amanneɛbɔ / Nhwehwɛmu a Wɔsan Yɛ: Sɛ wɔyɛ akontabuo anaa nhwehwɛmu wie a, wowɔ nnafua 90 firi da a ɛwɔ Nhwehwɛmu ho Amanneɛbɔ no so sɛ wode Asɛm a Wɔkasa tia (Krataa T400A) a ɛyɛ mmara kwan so de bɛto gua. Wɔ ankorankoro sika tow a wɔtaa tua ho no, sɛ wode Notice of Objection a ɛfata kɔma a, ɛma CRA gyae sika a wogye ho nneyɛe wɔ sika a akyinnyegye wɔ ho no ho wɔ mmara kwan so kosi nnafua 90 akyi bere a Asɛm a Wɔde Kɔdan Asɛnnibea no si so dua anaasɛ ɛsakra nhwehwɛmu no akyi.
  • Ahwehwɛdeɛ a ɛhia sɛ wotua (RTP): CRA no ahyɛdeɛ a ɛfa adwumayɛfoɔ a wɔgye wɔn sika ho a wɔde kɔma wo sikakorabea anaa w’adwumawura tẽẽ wɔ Income Tax Act no Ɔfa 224 ase. Ɛho nhia sɛ asɛnnibea ahyɛde biara, na RTP a wɔde kɔ sikakorabea bi de bata ho ntɛm ara a wɔmfa nnafua 21 twɛn bere a ɛte sɛ U.S., na ɛma ɛho hia sɛ wɔhyehyɛ sikatua ho nhyehyɛe bere a wɔanya CRA mmara kwan so kɔkɔbɔ krataa akyi.
• Wɔ Australia (Australia Towtua Dwumadibea / ATO):
  • Garnishee Amanneɛbɔ: Wɔ Ɔfa 260-5 a ɛwɔ Nhyehyɛeɛ 1 a ɛwɔ Taxation Administration Act 1953 ase no, ATO bɛtumi de Garnishee Amanneɛbɔ a ɛyɛ mmara kwan so ama w’adwumawura, sikakorabea, anaa aguadifoɔ a wɔde wɔn ka. Sɛ Garnishee Notice de sikasɛm mu ahokyere a emu yɛ den ba (ɛmma wuntumi ntɔ aduan, dabere, anaa ayaresa a ɛho hia) a, wubetumi abisa ntɛm ara sɛ wɔnyi ATO garnishee no mfi hɔ anaasɛ wɔtew so na woabisa ɛka a wotua ho nhyehyɛe a ɛfata anaasɛ wogyae wo tow ka no esiane ahokyere a emu yɛ den nti.

Anamɔn 2: Sɛnea wobegyae sikakorabea tow anaa akatua a wɔde gye sika a ɛyɛ nnam¶

Sɛ wuhu nnɛ sɛ sika a aka wɔ wo checking account mu no kyerɛ sɛ zero esiane tow a wotua nti, anaasɛ w’akatua dwumadibea no bɔ wo amanneɛ sɛ wɔanya ahyɛde a wɔde ma sɛ wɔmfa akatua nkɔ so daa a, bere ne w’agyapade a ɛsom bo sen biara.

Sikakorabea akontaabu ho tow a wɔde di dwuma a wɔbɛma agyae (Nnafua 21 mmara wɔ United States) .¶

Sikakorabea tow (IRS Form 668-A anaa ɔman a ɛne no sɛ) yɛ mfonini a wɔgye pɛnkoro. Ɛno kyerɛ sɛ ɛde dɔla sika pɔtee a ɛte wo akontaabu mu no hyɛ simma pɔtee a sikakorabea no di towtua ho amanneɛbɔ no ho dwuma no mu.

1. Te nnafua 21 escrow hold ase: Wɔ Internal Revenue Code Section 6332© ase no, wo sikakorabea no de sika a wɔagye no to nwini mu ntɛm ara, yi fi wo sika a ɛwɔ hɔ no mu na ɛde gu internal hold account mu, nanso mmara bara sikakorabea no sɛ wɔmfa sika no nkɔma IRS kalenda nnafua 21.
2. Mfa sika foforo biara nkɔ sikakorabea akontaabu a wɔagye no mu kosi sɛ wobɛma emu ada hɔ sɛ ebia ɔman anaa towtua a wɔsan tua no fa ho: Ɛwom sɛ aban IRS Krataa 668-A de sika a wɔde asie no bata sika a wɔde asie ho bere pɔtee a tow no ba nkutoo (a ɛkyerɛ sɛ sika a wɔde asie da a edi hɔ no, mmara kwan so no, saa amanneɛbɔ biako pɔtee no ntumi nnye), ɔman no sika a wonya ho dwumadibea ahorow ne amannɔne tow adwumayɛbea ahorow bi de kɔ so ma sikakorabea a wɔde gye sika a wɔde asie a ɛba no nnafua 30 kosi 90. Fa sika a wɔde asie tẽẽ anaa sika a wɔde asie krataa so check a ɛba no dan kɔ sikakorabea foforo kosi sɛ wɔbɛkyerɛw tow no adi wɔ ɔkwan a ɛfata so.
3. Dae sɛ sikasɛm mu ahokyere a ɛba ntɛm ara: Frɛ telefon nɔma a wɔatintim wɔ towtua ho amanneɛbɔ no so (anaasɛ IRS Automated Collection System) a wode wo Collection Information Statement (Form 433-F anaa Form 433-A) a woahyehyɛ no ka ho ne asram 3 a etwa to a wode sikakorabea nkrataa ne sika a wɔde tua ho ka ahyɛ wo nsam. Wɔ Internal Revenue Manual (IRM) 5.11.2.3.1.4 ase no, IRS ɛsɛ gyae toɔ bi sɛ toɔ no de sikasɛm mu ahokyere reba ntɛm ara a, a aban mmara (26 CFR 301.6343-1) akyerɛkyerɛ mu sɛ ɛmma toɔtuafoɔ no ntumi ntua asetena mu ka a ɛfata, mfitiaseɛ (dan ka, siw tua a wɔtua, . nneɛma a wɔde di dwuma, aduan, kar a wɔde kɔ adwuma, anaa ayaresa a egye ntɛmpɛ).
4. Fa sikakorabea no fax nɔma tẽẽ ma: Sɛ sikakorabea no sohwɛfo anaa ACS ananmusifo no pene so sɛ obegyae sikakorabea no tow no anaasɛ obeyi no fã bi (esiane sikasɛm mu ahokyere nti anaasɛ esiane sɛ woyɛɛ apam a wɔayɛ no mmerɛw a wɔde tua sika no mu nti), bisa ɔnanmusifo no sɛ ɔmfa fax Form 668-D (Release of Levy / Release of Property from Levy) nkɔma wo sikakorabea no mmara kwan so nhyehyɛe dwumadibea no tẽẽ bere a wowɔ so telefon no so, efisɛ mpɛn pii no, posɔfese nkrataa ba bere a nnafua 21 a wɔde sie no aba awiei no.
5. Hwɛ sɛ sika a wɔahyɛ no nwini no yɛ nea wɔayi afi mu wɔ mmara kwan so: Sɛ sika a ɛte wo sikakorabea akontaabu mu no fi mfaso ahorow bi a wɔabɔ ho ban nkutoo mu, te sɛ Adwuma a Wonnya Adwuma a Wonnya Anyɛ Ho Akatua, Adwumayɛfo Akatua, Ɔsom-Connected Veterans Disability mfaso ahorow bi, Supplemental Security Income (SSI), anaa Bere Tiaa mu Mmoa a Wɔde Ma Mmusua a Wohia mmoa (TANF) a, bɔ towtua adwumayɛfo no amanneɛ na fa sikakorabea nsɛm a ɛkyerɛ tẽẽ ma deposit source enti wobetumi ayi levy no ntɛm ara sɛ ɛyɛ mfomso anaasɛ wɔayi afi mu wɔ IRC Ɔfa 6334 ase.

Towtua akatua a wɔde gye obi a ɔyɛ nnam a wobegyae anaasɛ wɔbɛtew so¶

Nea ɛnte sɛ ankorankoro akatua a wɔde gye wɔn a wɔde wɔn ka (a wɔde toto sika a wobetumi de adi dwuma ɔha biara mu nkyem 25 wɔ United States wɔ Consumer Credit Protection Act ase) no, aban towtua a wotua (Form 668-W) yɛ adwuma kɔ akyi. Sɛ anka wobɛgye w’akatua mu ɔha mu nkyekyɛmu ketewa bi no, toɔ akatua a wɔgye no gye biribiara a ɛboro sika ketewa bi a wɔayi afiri mu wɔ mmara kwan so a egyina sika a wɔtwa firii mu a wɔahyɛ da ayɛ ne wɔn dodoɔ a wɔhwɛ wɔn (a wɔaka ho asɛm wɔ IRS Nwoma 1494 mu) so, na ɛtaa ma odwumayɛni baako nya sika a ɛnnu 300 USD dapɛn biara.

Bio nso, akatua ho toɔ yɛ kɔ so: ɛbata akatua biara ho kɔsi sɛ wɔbɛtua toɔ ka no nyinaa anaasɛ adwumakuo no de Form 668-D Release of Levy a ɛyɛ mmara kwan so ma w’akatua dwumadibea.

Sɛ wopɛ sɛ wugyae towtua akatua a wɔde gye obi ansa na da a edi hɔ a wobetwa w’akatua mu no adu:

1. Fa adwumayɛfoɔ asɛm no san kɔ nnafua 3 ntam: W’adwumawura de Form 668-W no Afã 2, 3, 4, ne 5 bɛma wo. Hyɛ Statement of Dependents and Filing Status no ma na fa wo nsa hyɛ aseɛ ntɛm ara na fa san kɔma w’akatua dwumadibea no wɔ nnafua 3 ntam. Sɛ woantumi amfa kratasin yi amma w’adwumawura a, mmara hwehwɛ sɛ adwumawura no bu wo akatua a wɔayi afi mu a wode bɛkɔ fie no ho akontaa sɛ Awarefo Filing Separately with zero dependents, a ɛma wunya sika a ɛba fam koraa a wode bɛkɔ fie.
2. Hwɛ sɛ wodi towtua ho nkrataa so: Sɛ wowɔ towtua ho nkrataa biara a wonnya nkyerɛw a efi mfe asia a atwam no mu a, siesie na fa mena ntɛm ara, na fax a wode wo nsa ahyɛ ase a adanse a ɛkyerɛ sɛ wode akɔma no tẽẽ kɔma towtua adwumayɛfo a odi wo frɛ no ho dwuma no. Adwumakuw a ɛhwɛ sika so no renyi akatua a wotua wɔ installment nhyehyɛe anaa ahokyere ho no mfi hɔ sɛ woamfa krataa a wɔde bɛsan akɔma wo a.
3. Besrɛ Installment Agreement anaasɛ Currently Not Collectible (CNC) status: Sɛ wɔde sankɔhwɛ a wɔhwehwɛ nyinaa kɔma a, wubetumi ama wɔayi akatua ho tow no adi denam ɔsram biara Installment Agreement a wobɛyɛ wɔ ɔkwan a ɛfata so anaasɛ, sɛ wo bosome biara asetra ho ka a wɔma ho kwan no boro wo sika a wunya ɔsram biara nyinaa so a, wobɛsrɛ sɛ wɔmfa wo akontaabu no nkɔ Currently Not Collectible (CNC / Gyinabea 53) ahokyere tebea. Nneɛma abien no nyinaa kanyan de Form 668-D a wɔde fax mena ntɛm ara kɔ w’adwumawura akatua adwumayɛbea hɔ.

Anamɔn 3: Sɛnea wobɛtra ase wɔ towtua ho akontaabu mu (Nkrataa, Ɔfese, anaa Afuw) .¶

Sɛ wo nsa ka krataa a ɛfa akontaabu ho a, ɛnkyerɛ sɛ aban no susuw sɛ woyɛ nsɛmmɔnedifo; akontabuo dodoɔ no ara nam akontabuo mu nkontabuo a wɔde ma a ɛnyɛ adwuma (te sɛ IRS Discriminant Function System) anaasɛ amanneɛbɔ nkrataa a ɛnyɛ pɛ a wɔde ma a ɛnyɛ pɛ na ɛkanyan.

Towtua ho akontaabu a ɛwɔ afã abiɛsa no¶

Mmara anum a wɔde dade ayɛ a wɔde bua akontaabu bi¶

• Mmara 1: Mmu w’ani ngu Information Document Request (IDR) so da, na bisa sɛ wɔmfa nnafua aduasa ntrɛw mu sɛ wuhia bere a wode bɛtwe sikakorabea kyerɛwtohɔ ahorow: Sɛ woantumi aboaboa nkrataa dedaw a wɔde gye sika anaa sikakorabea nkrataa ano ansa na mmuae da a wɔatintim wɔ akontaabu krataa no so no adu a, frɛ anaa kyerɛw kɔma sɔhwɛfo a wɔde ama wo no ansa na bere a wɔde ama no no adu na bisa sɛ wɔmfa nnafua 30 ntrɛw mu. Akontaabufo taa ma kwan ma wɔtrɛw mu nnafua 30 a edi kan bere a wɔadi kan abisa no wɔ animtew mu no, bere a sɛ wobu wɔn ani gu bere a wɔde ama no so a, ɛma akontaabufo no pow sika a wɔkyerɛ sɛ wobɛtew no ɔha biara mu nkyem 100 ho kwan ankasa na ɔde Mmara kwan so Amanneɛbɔ a ɛkyerɛ sɛ woayɛ nea ɛho nhia no ma.
• Mmara 2: Mfa mfitiaseɛ nkrataa anaa checks nkɔma da: Bere nyinaa fa mfoninitwa anaa PDF a ɛho tew, a wɔahyehyɛ anaa PDF a wɔde akɔ so mena, a wɔahyehyɛ no nnidiso nnidiso a adding-machine tape anaa spreadsheet total wɔ ɔfã biara atifi a ɛne nɔma pɔtee a ɛwɔ wo tow krataa so no hyia. Sɛ wode nkrataa a wɔde gye sika a ɛnyɛ nea wɔahyehyɛ no yiye mena wɔ mpaboa adaka mu a, nea ɔhwehwɛ mu no bɛpow sɛ enni adanse.
• Mmara 3: San kyekye kyerɛwtohɔ a ayera denam Cohan Mmara ne nnipa a wɔto so abiɛsa nsɛm so: Sɛ wo krataa a wɔde gye sika no yerae wɔ tu, nsuyiri, anaa ogya mu a, mma wo nsa. Nya sikakorabea ne credit card ho nsɛm a wɔayɛ no abien ɔsram biara fi wo sikasɛm asoɛe ahorow hɔ, tintim wɔn a wɔde nneɛma ma no ho nkrataa, twe kalenda ho nkrataa, na nya ntam a wɔde wɔn nsa ahyɛ ase fi afiewuranom, wɔn a wɔkra nneɛma, anaa wɔn a wɔyɛ adwuma wɔ hɔ no hɔ. Wɔ U.S. towtua ho nhwɛso a akyɛ (Cohan v. Commissioner) ase no, asennibea ahorow ma kwan ma wɔsan si dan a ntease wom na wobu adwumayɛ ho ka a ɛfata ho akontaa bere a adanse a wogye di a ɛfoa so wɔ hɔ a ɛkyerɛ sɛ wɔbɔɔ ka no, GYE sɛ akwantu, aduan, akyɛde, ne agyapade a wɔakyerɛw din (kar ahorow), a ɛhwehwɛ sɛ wɔkyerɛw bere koro mu nsɛm a ɛyɛ katee wɔ IRC Ɔfã 274(d) ase no.
• Mmara 4: Mfa wo ho mma mfeɛ foforɔ anaa ɔkasa a ɛne no nni abusuabɔ: Sɛ wokɔ Office Audit a w’ankasa wo kɔ a, bua auditor no nsɛmmisa pɔtee no nokware ne tiawa, afei gyae kasa. Mfa towtua mfe afoforo, nnwuma a ɛwɔ nkyɛn, anaa nneɛma a wɔankyerɛw wɔ Information Document Request a wɔakyerɛw no so ho nkyerɛkyerɛmu a wofi wo pɛ mu mma, efisɛ nkɔmmɔbɔ a ɛnyɛ den ma nhwehwɛmufo bi tumi trɛw akontaabu no mu.
• Mmara 5: Fa hokwan a wowɔ sɛ wokɔ Asɛm a Wɔde Kɔdan Asɛnnibea a ɛde ne ho no di dwuma: Sɛ akontabuofoɔ no ne wo nkrataa no nnye ntom na ɔde Sɔhwɛ Amanneɛbɔ (a wɔtaa frɛ no "Nnafua 30 Krataa" anaa Krataa 4549) ma a, sɛ wo ne nea wɔahu no nnye ntom a, mfa wo nsa nhyɛ Krataa 4549 ase. Mmom, fa Ɔsɔretia a wɔakyerɛw wɔ mmara kwan so no kɔma wɔ nnafua aduasa ntam a ɛsrɛ sɛ wɔne Office of Appeals a ɛde ne ho no nyɛ nhyiam, a n’adwuma ne sɛ wobesiesie towtua ho ntawntawdi wɔ ɔkwan a ɛfata so a wɔrenkɔ asɛnnibea.

Anamɔn 4: Mmara kwan so ahotɔ akwan horow bere a wode tow a wuntumi ntua no san ka no¶

Sɛ towtua ho akontaabu no fata na wunni sika a wode betua sika a aka no nyinaa kɛkɛ a, ɔman no towtua adwumayɛbea kɛse biara de mmoa nhyehyɛe ahorow a wɔahyehyɛ a mmara ma ho kwan ma. Fa akwan titiriw anan a wɔfa so siesie nsɛm yi toto ho ansa na woafrɛ adwumakuw no:

Mma w'ani ngu "Asotwe a Wɔtew So Bere a Edi Kan" (FTA) so .¶

Mpɛn pii no, tow a wɔbɔ wɔ akyi a ɛyɛ hu no ɔha biara mu nkyem 25 kosi 40 nyɛ tow ankasa, na mmom asotwe a emu yɛ den a wɔde ma obi a wɔantumi amfa ankɔma ne nea wontua.

• Sɛnea Asotwe a Wɔtew so Bere a Edi Kan no yɛ adwuma wɔ United States: Wɔ Internal Revenue Manual (IRM) 20.1.1.3.3.2.1 ase no, sɛ wɔde asotwe a ɛfa towtua a woantumi ankɔ, woantumi antua, anaasɛ woantumi amfa sika a wɔde asie ho bɔ wo wɔ tow afe biako mu a, wubetumi abisa IRS wɔ telefon so anaasɛ denam Form a wode bɛto gua so 843 ma adwumayɛ First-Time Abate (FTA) a wɔayi afi hɔ.
• Ahwehwɛdeɛ a ɛkyerɛ sɛ wofata: Wofata sɛ woyi saa asotweɛ no firi hɔ pɛnkoro koraa (ne mfɛntom a ɛbaa saa asotweɛ no so titire ka ho) sɛ: (1) na wowɔ toɔ asotweɛ biara wɔ wo kyerɛwtohɔ mu wɔ toɔ mfeɛ 3 a ɛdii afe a wɔde asotweɛ no anim pɛɛ, (2) wode sika a wɔhwehwɛ mprempren nyinaa akɔma, na (3) woatua anaasɛ yɛɛ nhyehyɛe sɛ wobetua tow biara a ɛsɛ sɛ wotua.
• Nteaseɛ a ɛde asotweɛ a ɛde ba a wɔtew so: Sɛ mpo wowɔ asotweɛ wɔ mfeɛ pii mu na womfata sɛ wɔtew wo asotweɛ a ɛdi kan so a, wobɛtumi akɔ so abisa Asotweɛ a nteaseɛ wom a wɔde bɛtew so (Krataa 843) denam adanseɛ a ɛwɔ botaeɛ a wode bɛma (te sɛ ayaresabea a wɔde obi kɔ mu ho kyerɛwtohɔ, abusua muni bi a ɔbɛn wo pɛɛ owuo adansedie nkrataa, abɔdeɛ mu asiane ho mpaemuka, anaa ogya/awerɛhoɔ ho amanneɛbɔ) a ɛkyerɛ sɛ tebea horow a wuntumi nyɛ ho hwee amma wuntumi mfa krataa nkɔma anaasɛ wuntuaa sika wɔ bere ano.

Ɔhokafo a ne ho nni asɛm ne Ɔhokafo a wapira ahotɔ ma wɔn a wɔbom de asɛm no kɔdan aban¶

Sɛ worehyia akontaabu ho ka, sikakorabea tow, anaasɛ towtua a wɔbɛsan agye esiane sika a wo hokafo (anaasɛ wo hokafo dedaw) sika a wɔmmɔ ho amanneɛ, tow a wotua wɔ n’ankasa adwuma ho, anaa mmofra mmoa anaa sukuufo bosea a bere atwam nkutoo nti a, wowɔ mmara kwan so ahobammɔ abien a ɛsono emu biara:

1. Injured Spouse Allocation (IRS Form 8379): Wɔde di dwuma bere a wo ne wo hokafo bom de tow krataa kɔma na aban no gye wo towtua a woaka abom no ɔha biara mu nkyem 100 de atua wo hokafo no ka a ɛyɛ soronko a na ɛwɔ hɔ dedaw (te sɛ mmofra mmoa a bere atwam, ɔman no sika tow, anaasɛ aban sukuuni bosea a wɔantumi atua). Form 8379 a wode bɛkɔ no hyɛ IRS ma ebu wo kyɛfa a wowɔ wɔ mmara kwan so wɔ sika a wɔaka abom a ɛboro so no mu a egyina w’ankorankoro W-2 sika a wode asie ne sika a wode abɔ bosea so no ho akontaa na wɔsan de ma.
2. Innocent Spouse Relief (IRS Form 8857): Wɔde di dwuma bere a wo hokafo anaa wo kan hokafo yi sika a wonya fii mu anaasɛ ɔkae sɛ wɔayi sika afi mu wɔ nnaadaa kwan so wɔ towtua a wɔaka abom mu a wunnim anaasɛ ntease a enti ɛsɛ sɛ wunim, anaasɛ wɔ Equitable Relief / Separation of Liability ase bere a woagyae aware, woatetew wo ho wɔ mmara kwan so, anaasɛ woanya nkwa wɔ ofie ayayade anaa sikasɛm so tumi mu. Form 8857 a wode bɛkɔ no gyae sika a wogye ho mmara a wɔde hyɛ wo ankorankoro so no wɔ mmara kwan so bere a IRS reyɛ wo krataa no ho nhwehwɛmu, na sɛ wɔma wo kwan a, ɛma wogyae asodi a wɔbom yɛ ne pii a ɛfa sika a woabɔ no kakraa bi anaasɛ woantua kakraa bi no ho.

Checklist: sɛnea wobɛsiesie wo ho ama telefon so frɛ a wo ne obi a ogye tow bɛfrɛ¶

Mfrɛ tow adwumayɛbea bi a wogye tow da a wunsiesiee wo ho; biribiara a woka fa baabi a wo sikakorabea, baabi a woyɛ adwuma, ne agyapade a wowɔ no, wɔkyerɛw gu wo daa sika a wogye ho asɛm no abakɔsɛm mu tẽẽ. Hyɛ nhwehwɛmu kratasin yi wie ansa na woafrɛ:

• Twe wo official Account Transcripts ne Wage & Income Transcripts firi wo aban toɔ portal (te sɛ IRS.gov) so sɛdeɛ ɛbɛyɛ a wobɛtumi ahunu return biara a ɛwɔ file so, nna pɔtee a wɔde bɛsusu ho, ne W-2 anaa 1099 biara a wɔbɔɔ ho amanneɛ wɔ wo toɔ ho nkyerɛkyerɛmu nɔma ase.
• Hwɛ Da a Wɔde Tow Tow Awie (CSED): Wɔ United States no, wɔ IRC Ɔfa 6502 ase no, mpɛn pii no, IRS wɔ mfe 10 pɛpɛɛpɛ fi da a wɔbɔɔ tow bi wɔ ɔkwan a ɛfata so sɛ wobegye, ɛno akyi no, ɛka no twam wɔ mmara mu na wɔkyerɛw no daa (gye sɛ wɔabɔ ho ka denam sikasɛm mu ahokyere, Offer in Compromise nhwehwɛmu, CDP asɛm a wɔde kɔdan no, anaasɛ ɔte ase amannɔne).
• Hyɛ Form 433-F (anaa Form 433-A) a wɔakyerɛw wɔ wo pon so ansa na woafrɛ, na fa wo bosome biara ka ankasa toto IRS Collection Financial Standards (Ɔman Gyinapɛn a ɛfa aduan/ntade/akwahosan a wofi wo kotoku mu, ne Mpɔtam Gyinapɛn a ɛfa adan/nneɛma a wɔde di dwuma ne akwantu ho) a wɔatintim no ho.
• Fa ofie ka biara a ɛfata a ɛtew wo sika a wubetumi de adi dwuma so ka ho, a akwahosan ho insurance ho sika, nnuru a wɔkyerɛw ma ne aduruyɛ ho ka a ɛkɔ so, mmofra mmoa a asɛnnibea ahyɛ, mmofra hwɛ a wɔhwehwɛ ma adwuma, ne mprempren tow a wobu akontaa sɛ wotua ɔsram biara ka ho.
• Kyerɛw adwumayɛfo badge ID nɔma, din, ne da/bere a towtua ananmusifo biara a wo ne no bɛkasa wɔ ɔfrɛ no mfiase pɛɛ no ​​to hɔ.

Nsɛm a wɔtaa bisa¶

Sources a wɔhwɛɛ mu¶

• Internal Revenue Service (IRS, United States): Ntintim 594 (IRS Collection Process), Nwoma 556 (Nhwehwɛmu a ɛfa Sanba, Asɛm a Wɔde Kɔdan Asɛnnibea Hokwan, ne Nsɛm a Wɔhwehwɛ sɛ Wɔsan de Ka), Internal Revenue Manual (IRM) Ɔfa 5 (Asotwe ne Mfasoɔ), Form 656-B (Offer in Compromise Booklet), ne Publication 1494 (Npon a wɔde kyerɛ sika dodow a wɔayi afi akatua ho tow mu).
• Towtuafo Akamfo Dwumadibea (TAS, United States): Towtuafo Akwankyerɛ, Nneɛma a Wɔboaboa Ano (CDP) Atie Ho Akwankyerɛ, Towtuafo Ayaresabea a Wɔnya Sika a Ɛba Fam (LITC) Nwoma Nhoma (Ntintim 4134), ne Sikasɛm mu Ahokyere Towtua Ho Nhyehyɛe a Wɔde Gye Wɔn Adi.
• Federal Trade Commission (FTC, United States): Adetɔfoɔ Kɔkɔbɔ a Ɛfa Toɔ a Wɔyɛ Wɔn Ho Nsisi ne Nneyɛeɛ a Wɔde Di Dwuma a Wɔde Tia Nnwumakuo a Wɔma Toɔ Toɔ Ka a Wɔma Wɔn Dadaa Ho.
• HM Revenue and Customs (HMRC, United Kingdom): Wo ne Towtua ho Gyinaesi (Asɛm a Wɔde Kɔdan Asɛnnibea ne Nhwehwɛmu), Compliance Checks Series Fact Sheets (CC/FS1a), Bere a Wɔde Tua Nhyehyɛe, ne Ɛka a Wogye Tẽẽ (DRD) Ahobammɔ nhyia.
• Canada Revenue Agency (CRA, Canada): Income Tox Act Ɔfa 224 (Ahwehwɛdeɛ a Ɛhia sɛ Wotua), Toɔtuafoɔ Mmoa Ho Nsiesiei (Information Circular IC07-1R1), ne Amanneɛbɔ a Wɔde Tow Asɛm a Wɔde To gua (Form T400A).
• Australia Towtua Dwumadibea (ATO, Australia): Adwumayɛ ho Amanneɛbɔ Mmara Dwumadibea PS LA 2011/18 (Nneɛma a Wɔde Di Dwuma a Wɔde Di Dwuma a Wɔde Gye Na Wɔsan Agye Towtua Ho Aka ne Garnishee Amanneɛbɔ) ne Ɛka a Ɛho Hia a Ɛyɛ Den a Wɔayi Adi.

Akwankyerɛ ahorow a ɛfa ho¶

• Sikasɛm mu ahokyere a ɛba mpofirim
• Ɛka a wogye no haw
• Sikakorabea a entumi nyɛ adwuma yiye, akontaabu a wɔahyɛ no nwini, ne FDIC a wɔsan nya
• Intanɛt so ntua ne nnipa a wowia wɔn ho