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Litsebiso tsa tlhahlobo ea lekhetho, makhetho a morao, le tšireletso ea khabiso ea meputso

Linomoro tsa maemo a tšohanyetso li fapana ho ea ka linaha. Leqephe lena le sebelisa 911, nomoro ea United States le Canada. Linaha tse ling tse ngata li sebelisa 112, 999, kapa nomoro e ’ngoe. Fumana nomoro ea naha ea heno.

Ho bula lebokose la hau la poso ho fumana tsebiso e potlakileng ea tlhahlobo ea lekhetho, tsebiso ea ho qetela ea sepheo sa ho lefisa, kapa ho fumana hore ak'haonte ea hau ea banka e thibetsoe kapa moputso oa hau o lokisitsoe ke lefapha la lekhetho la naha kapa la mmuso ke bothata bo boholo ba lichelete. Ho fapana le lik'hamphani tsa poraefete tsa likarete tsa mekitlane kapa mekhatlo ea pokello, balaoli ba lekhetho ba mmuso (joalo ka Internal Revenue Service in the United States, HM Revenue and Customs in the United Kingdom, Canada Revenue Agency, kapa Australian Taxation Office) ba na le matla a molao a tsamaiso a ho nka li depositi tsa banka, ho khahlisa meputso, le ho beha li-link tsa thekiso ea matlo ntle le ho u qosa pele lekhotleng la sechaba.

Leha ho le joalo, babokelli ba lekhetho ba ’muso ba tlanngoe ke melao e thata ea litsebiso, lifensetere tse tlamang tsa boipiletso le tšireletso ea mathata a molao. Tataiso ena e u thusa ho netefatsa hore na tlhokahalo ea lekhetho ke ea 'nete, ho bala nako ea hau ea nako ea ho emisa ho bokella, ho lokolla lefiso e sebetsang ea banka kapa ho khabisoa ka moputso, ho phephetsa tlhahlobo ea tlhahlobo ea lichelete, le ho theha tumellano ea setolemente ea molao kapa ho emisa mathata a lichelete ntle le ho lefa likete tsa lidolara ho lik'hamphani tsa papatso tsa "tomollo ea lekhetho".

Etsa sena hona joale

  1. Se hlokomolohe enfelopo, 'me u ngole nomoro e nepahetseng ea tsebiso le nako ea nako ea karabo e hatisitsoeng hukung e ka holimo: Litokelo tsa lekhetho tsa molao li itšetlehile ka ho felletseng ka letsatsi le hatisitsoeng tsebisong (eseng letsatsi leo u e butsetseng ka lona), haholo-holo fensetere e tiileng ea matsatsi a 30 ho kopa nyeoe ea Collection Due Process (CDP) ka mor'a Tsebiso ea ho Qetela ea Boikemisetso ba ho Lefisoa kapa ho phephetsa Khaello ea matsatsi a 90.
  2. ** Netefatsa hore tsebiso ke lengolo la 'muso la semmuso eseng mohala, mongolo, kapa lengolo-tsoibila**: Mekhatlo e molaong ea lekhetho e qala tlhahlobo le ts'ebetso ea ts'ebetso ka poso ea poso (kapa sebaka sa hau sa lekhetho se netefalitsoeng sa marang-rang), le ka mohla u se ke oa ts'osetsa ho tšoaroa ka mohala, ho batla tefo ka likarete tsa limpho, chelete ea crypto, kapa ho romella melaetsa ka mohala.
  3. **Haeba ak'haonte ea hau ea banka e sa tsoa lefisoa kajeno, letsetsa nomoro ea pokello ea lekeno tsebisong hang-hang ho kopa tokollo ea lekhetho la mathata : United States, Karolo ea 6332© ea Internal Revenue Code e laela hore ho be le nako e thata ** ea matsatsi a 21 a ho ts'oara almanaka ho tloha ha banka e amohela IRS Foromo ea 668-A lefiso la ho romella 'muso ka lefiso la ts'ohanyetso pele o fana ka chelete ea ts'ohanyetso pele ho banka. mathata a moruo kapa ho theha moralo wa tefo mme o lokolle lekgetho.
  4. ** Hlahisa litlaleho tsohle tsa lekhetho hang-hang, leha u sa khone ho lefa dolara e le 'ngoe ea lekhetho le kolotoang **: Mekhatlo ea lekhetho e hana ka molao ho fana ka litumellano tsa instolmente, boemo ba bothata (Hajoale ha bo Bokelloe), kapa Litlhahiso tsa Compromise ho fihlela u le "ho latela melao," 'me kotlo ea ho hloleha ho file hangata e phahame ka makhetlo a leshome ho feta kotlo ka khoeli.
  5. Bokella lekeno le felletseng la ntlo ea likhoeli tse 3 le setatemente sa litšenyehelo tse hlokahalang tsa ho iphelisa: Pele o letsetsa ofisiri ea pokello ea lekhetho, bokella chelete ea likhoeli tse tharo tsa ho qetela tsa tefo, liteitemente tsa banka, lirisiti tsa rente kapa ntlo ea ntlo, likoloto, litjeo tsa bongaka tse tsoileng pokothong, le litefo tse laetsoeng ke lekhotla e le hore u ka tlatsa Setatemente sa semmuso sa Tlhahisoleseding ea Lekhetho (joalo ka IRS-A-F43 kapa 43-F43).
  6. Ikopanye le Akhente ea Ikemetseng ea Lekhetho kapa Ombudsman haeba ts'ebetso e sokela ntlo ea hau, lits'ebeletso, kapa tlhokomelo ea bongaka: Haeba lekhetho la lekhetho le u sitisa ho reka lijo, ho lefa rente, kapa ho khantša mabone, 'me liofisiri tse tloaelehileng tsa pokello li hana ho li lokolla, fana ka kopo e potlakileng ea thuso ho mofani oa lekhetho o molaong o sebelisa Taxpauch1RS United States, Ofisi ea Moahloli e United Kingdom, kapa Ofisi ea Ombudsperson ea Balefalekhetho naheng ea Canada).

Danger

Le ka mohla u se ke ua lefa khoebo ea "mokoloto oa lekhetho" kapa "lipeni tsa lidolara" thelevisheneng kapa seea-le-moeeng lidolara tse likete pele ha u tobane le lekhetho le haufi la banka kapa khabiso ea moputso. Lits'ebetso tsa taolo tse entsoeng ke US Federal Trade Commission (FTC) le liakhente tse akaretsang tsa mmuso li bonts'a hore barekisi ba bangata ba liphaello tsa lekhetho ba lefisa 3,000 ho isa ho 10,000 USD ka litefiso tse ke keng tsa khutlisoa ha ba haelloa ke matsatsi a bohlokoa a 30 a molao, ba siea ak'haonte ea hau ea banka e sa sireletseha. Bua ka kotloloho le setsi sa lekhetho ka bouena, hira Moemeli ea Ngolisitsoeng (EA) ea nang le laesense, Moakhaonto ea Pakiloeng oa Sechaba (CPA), kapa akhente ea lekhetho, kapa ikopanye le Tleliniki ea mahala ea Mokhethoa oa Moputso o Tlaase (LITC).

Phallo ea liqeto: ho arabela litsebiso tsa lekhetho, lihlahlobo, le makhetho

flowchart TD
    Start["E Fumanetse Tsebiso ea Lekhetho e Potlakileng kapa Akhaonto e Fumanehileng e Totobala"] --> Verify{"Tlhokahalo ea Lekhetho e Fihlile Joang?"}
    Verify -->|"Mohala oa Mohala, Mongolo, WhatsApp, kapa ho Tšoaroa ka Li-imeile"| Scam["Bolotsana ba Boiketsi ba Botlokotsebe: Emisa Melomo 'me U tlalehele Ba boholong"]
    Verify -->|"Tsebiso ea Poso ea Semmuso kapa Portal ea 'Muso e Tiisitsoeng"| Type{"Ke Tsebiso ea Mofuta Ofe Kapa Ketso?"}
    Type -->|"Tlhahlobo / Tlhahlobo kapa Tsebiso ea Lekeno le sa Tlalehang"| AuditFlow["Sheba Letsatsi la Karabelo la Matsatsi a 30 kapa a 90"]
    AuditFlow --> GatherDocs["Bokella Lirisiti, Licheke tse Hlakotsoeng, le Bopaki ba Mohala o Khanyelitsoeng"]
    GatherDocs --> RespondAudit["Fana ka Khahlano e Ngotsoeng ka Lengolo le Pakiloeng kapa Boipiletso ba Lekhotla la Lekhetho la Faele"]
    Type -->|"Tsebiso ea ho Qetela ea Boikemisetso ba Lefi (Pele ho Qaleha)"| PreLevy["Fensetere ea Molao ea Matsatsi a 30 ho Emisa Pokello"]
    PreLevy --> FileCDP["Kopo ea Faele ea ho Utloa ha Ts'ebetso ea Pokello (mohlala, Foromo ea IRS 12153) kapa Leano la Tefo"]
    FileCDP --> Hold["Pokello ea Molao e Ts'oaretsoe Ha Boipiletso kapa Morero o ntse o sebetsoa"]
    Type -->|"Ak'haonte ea Banka e Atlehileng e Thibela kapa Khabiso ea Moputso"| ActiveSeizure["Protocol ea Phallo ea Mathata a Tšohanyetso"]
    ActiveSeizure --> BankWindow["Lekhetho la Banka: Etsa Nako Nakong ea Matsatsi a 21 a Escrow Pele ho Phetiso ea Chelete"]
    ActiveSeizure --> WageMod["Lekhetho la Moputso: Kenya Setatemente sa Lichelete (Foromo 433-F/433-A) ho Bontša Mathata a Bophelo a Motheo."]
    BankWindow --> Advocate["Haeba Setsi se Hana ho Lokolloa Nakong ea Mathata, Kopo ea Moemeli oa Lekhetho la Tšohanyetso (Foromo ea 911)"]
    WageMod --> Advocate

Mohato oa 1: Hlalosa tsebiso ea hau 'me u khetholle nako ea hau ea nako e behiloeng

Mekhatlo ea lekhetho ha e tlole ka kotloloho sekolotong sa lekhetho se sa lefuoeng ho ea ho nka ak'haonte ea hau ea banka kapa ho bokella meputso ea hau. Ho e-na le hoo, litsamaiso tsa k'homphieutha tse iketsetsang tsona li romela tatellano e tsoelang pele ea mangolo a molao ka likhoeli tse 'maloa. Ho tseba moo lengolo la hao le oelang teng ka tatellano eo ho u bolella hore na u saletsoe ke nako e kae pele ho qala pokello e qobelloang.

Ts'ebetso ea tsebiso ea United States (IRS) le linako tsa ho qetela tsa molao

Khoutu ea Tsebiso / Foromo Sehlooho sa Semmuso le Tlhaloso Boemo ba ho Tiea Nako ea ho qetela ea Molao le Ketso e Hlokehang
CP14 / CP501 / CP503 Tsebiso ea pele ea chelete e lokelang ho lefshoa le likhopotso tsa kamehla tsa tefo. Tlase ho ea ho Maemo. Likhopotso tse itirisang tsa tefiso; tsoala le likotlo lia eketseha, empa ha ho nkoe e haufi. Lefa chelete e setseng, etsa kopo inthaneteng bakeng sa Tumellano ea Instolmente e Bonolo kapa e Behiloeng, kapa ngolla ho hanyetsa phoso.
CP2000 Tsebiso ea Moputso o sa Tlaleheng O Tlaleha (phapang e itirisang ea ho nyallana lipakeng tsa liforomo tsa W-2/1099 tsa mokha oa boraro le tlaleho ea hau ea lekhetho). E itekanetseng. Ha se tlhahlobo e hlophisitsoeng, empa e fana ka tlhahiso ea lekhetho le eketsehileng, tsoala, le kotlo e nepahetseng ea liperesente tse 20. Matsatsi a 30 a khalendara ho tloha ka letsatsi la tsebiso ho khutlisa foromo ea karabo e lumellanang kapa ho fana ka litokomane (tse kang lirekoto tsa motheo oa litšenyehelo kapa litokiso tsa kemiso) tse bontšang hore na ke hobane'ng ha lekhetho le reriloeng le fosahetse.
CP504 Tsebiso ea Boikemisetso ba ho Nka (Lefi) Puseletso ea Lekhetho la Naha ea Hao kapa Thepa e 'ngoe. Phahameng. Tlhokomeliso ea ho qetela ea boiketsetso pele ak'haonte ea hau e fetisetsoa ho Lethathamo la Automated Collection System (ACS). Matsatsi a 30 a khalendara ho theha moralo oa tefo kapa boemo ba mathata pele IRS e fana ka tsebiso ea ho qetela ea lekhetho la molao.
Lengolo 1058 / LT11 / CP90 Tsebiso ea ho Qetela ea Boikemisetso ba ho Lefisoa le Tsebiso ea Tokelo ea Hao ea ho Utloa. Bohlokoa. Ena ke sehlomathiso se tlamang sa molao tlasa Karolo ea 6330 ea IRC e lumellang IRS ho hapa liakhaonto tsa banka le ho khahlisa meputso hang ha nako ea ho qetela e felile. Matsatsi a thata a 30 a khalendara ho tloha letsatsing le hatisitsoeng lengolong le rometsoeng Foromo ea 12153 (Kopo ea Kopo ea Nako ea Pokello kapa Kutlo e Tšoanang le eo). Ho tlatsa ka nako ka molao ho emisa litefiso tsa banka le mekhabiso ea meputso ha Boipiletso bo hlahloba nyeoe ea hau.
Lengolo 3219 (CP3219A / Tsebiso ea Khaello) Tsebiso ea Molao ea Khaello ("Lengolo la Matsatsi a 90") e fanoeng ka mor'a tlhahlobo e sa rarolloang kapa ho se lumellane ha CP2000. Bohlokoa. Qeto ea ho qetela ea molao ea lekhetho le kolotoang pele ho tlhahlobo. Matsatsi a 90 a khalendara a thata (matsatsi a 150 haeba a sebetsa kantle ho US) ho kenya boipiletso Lekhotleng la Lekhetho la United States (ha o hloke ho lefa lekhetho pele ho ea Lekhotleng la Lekhetho). Nako ena ea matsatsi a 90 e ke ke ea eketsoa ka mohala.
Foromo 668-A / Foromo 668-W Tsebiso ea Lefi la Liak'haonte tsa Banka (668-A) kapa Lekhetho le Tsoelang Pele la Moputso, Moputso, le Lekeno le Leng (668-W). Boemo ba tshohanyetso. E rometsoe ka kotloloho ho banka kapa mohiri oa hau; sets'oenyeho se ntse se tsoela pele. Matsatsi a khalendara a 21 bakeng sa lekhetho la banka pele banka e romela chelete ho IRS. Bakeng sa tefiso ea moputso, e qala ho sebetsa ho moputso oa hau o latelang mme e tsoela pele nako e 'ngoe le e 'ngoe ea moputso ho fihlela e lokolloa ka tumellano ea instolemente kapa qeto ea mathata.
Lengwalo la 508C Tsebiso ea Setifikeiti sa Mokoloto oa Lekhetho oa 'Muso o Lahlileng Bohlokoa ho Lefapha la Naha. Holimo (Thibelo ea ho Tsamaea). E ntšitsoe ha sekoloto sa lekhetho sa federal se sa lefshoang se feta tekanyo ea molao e fetotsoeng ka theko (hoo e ka bang 62,000 USD). E thibela ho ntšoa kapa ho nchafatsoa ha phasepoto ho fihlela u kenya tumellano e amohetsoeng ea instolemente, Offer in Compromise, kapa boemo ba hajoale ha bo Bokelloe.

Linaha tse lekanang tsa machaba: United Kingdom, Canada, Australia, le European Union

  • United Kingdom (HM Revenue and Customs / HMRC):
    • Tsebiso ea Tlhahlobo ea Boikamahanyo: Nako ea molao ea HMRC bakeng sa lipatlisiso tsa lekhetho kapa tlhahlobo tlas'a Schedule 36 ea Finance Act 2008. Ka tloaelo u na le matsatsi a 30 ho fana ka lirekoto tse kopiloeng kapa ho ipiletsa tsebiso ea tlhahisoleseling Lekhotleng la Mokhahlelo oa Pele (Lekhotla la Lekhetho).
    • Tokisetso ea Nako ea ho Lefa (TTP): Pele HMRC e qala ts'ebetso ka ho nka Taolo ea Thepa (baemeli ba ts'ebetsong / bafani ba ts'ebetsong), likahlolo tsa Lekhotla la Setereke, kapa Katoloso e tobileng ea Likoloto (DRD, e lumellang HMRC ho hula chelete ka kotloloho ho liak'haonte tsa banka tsa UK tse nang le 1,000 GBP ka sekoloto), ikopanye le 0000000 ea bonyane ba HPRC ea GBP Tšebeletso ea Tšehetso ea Tefo ho buisana ka morero oa khoeli le khoeli oa Nako ea ho Lefa.
  • Canada (Mokhatlo oa Lekhetho oa Canada / CRA):
    • Tsebiso ea Tekolo / Tekolo Bocha: Ka mor'a tlhahlobo ea lichelete kapa tlhahlobo, u na le matsatsi a 90 ho tloha letsatsing la Tsebiso ea Tekolo hore u fane ka Tsebiso ea Khanyetsano (Foromo T400A). Bakeng sa makhetho a tloaelehileng a lekeno la motho, ho kenya Tsebiso e nepahetseng ea Khanyetsano ho emisa ka molao liketso tsa pokello ea CRA mabapi le chelete e tsekoang ho fihlela matsatsi a 90 kamora hore karolo ea Boipiletso e netefatse kapa e fetole tlhahlobo.
    • Tlhoko ho Lefa (RTP): Taelo ea tsamaiso ea CRA e rometsoeng ka kotloloho ho banka kapa mohiri oa hau tlasa Karolo ea 224 ea Molao oa Lekhetho la Lekeno. Ha ho hlokahale taelo ea lekhotla, 'me RTP e romelloang bankeng e khomarela hang-hang ntle le matsatsi a 21 a ho leta a US, e leng se etsang hore ho be bohlokoa ho theha tokisetso ea tefo ka mor'a ho fumana lengolo la temoso la molao la CRA.
  • Naheng ea Australia (Ofisi ea Lekhetho ea Australia / ATO):
    • Tsebiso ea Garnishee: Tlas'a Karolo ea 260-5 ea Shejule ea 1 ea Taxation Administration Act 1953, ATO e ka fana ka Tsebiso ea semmuso ea Garnishee ho mohiri oa hau, banka, kapa ba kolotang khoebo. Haeba Tsebiso ea Garnishee e baka mathata a maholo a lichelete (ho u thibela ho fumana lijo, bolulo, kapa tlhokomelo ea bongaka e hlokahalang), u ka kopa hang-hang ho tlosoa ha chelete ea ATO kapa phokotso 'me u kope moralo oa molao oa ho lefa sekoloto kapa ho lokolloa molatong oa hau oa lekhetho ka mabaka a mathata a tebileng.

Mohato oa 2: Mokhoa oa ho emisa lekhetho le sebetsang la banka kapa mokhabiso oa moputso

Haeba u fumana kajeno hore tekanyo ea akhaonto ea hau ea ho hlahloba e bontša zero ka lebaka la lekhetho la lekhetho, kapa lefapha la hau la moputso le u tsebisa hore ba fumane taelo e tsoelang pele ea ho hloekisa moputso, nako ke letlotlo la hau la bohlokoa ka ho fetisisa.

Ho lokolla lekhetho le sebetsang la akhaonto ea banka (Molao oa matsatsi a 21 United States)

Lekhetho la banka (Foromo ea IRS 668-A kapa e lekanang le naha) ke **ts'ebetso ea hang-hang **. Seo se bolela hore e emisa chelete e nepahetseng ea dollar e lutseng akhaonteng ea hau ka motsotso oo banka e sebetsanang le tsebiso ea lekhetho.

  1. ** Utloisisa matsatsi a 21 a ho boloka chelete **: Tlas'a Internal Revenue Code Karolo ea 6332©, banka ea hau e emisa lichelete tse lefisitsoeng hang-hang, e li tlosa ho chelete ea hau e fumanehang ebe e li kenya akhaonteng ea ka hare ea polokelo, ** empa banka e thibetsoe ke molao ho romella chelete ho IRS matsatsi a 21 a almanaka **.
  2. **Se ke oa kenya chelete leha e le efe e ncha akhaonteng ea banka e lefisitsoeng ho fihlela u hlakisa hore na lekhetho la naha kapa khafetsa le sebetsa **: Le ha foromo ea federal ea IRS 668-A e hokela chelete feela e bolokiloeng ka nako eo lekhetho le fihlang (ho bolelang hore li-depositi tse entsoeng ka letsatsi le hlahlamang ha lia tšoaroa ka molao ka tsebiso e le 'ngoe), mafapha a mang a lekhetho a mmuso le lits'ebeletso tsa lekhetho tse tsoelang pele ho kenya libanka ho isa ho matsatsi a 90. Lebisa li-depositi tse kenang ka kotloloho kapa licheke tsa pampiri ea depositi setsing se fapaneng sa lichelete ho fihlela tefiso e lokolloa ka mokhoa o ngotsoeng.
  3. Bontša mathata a moruo hang hang: Letsetsa nomorong ea mohala e hatisitsoeng tsebisong ea lekhetho (kapa IRS Automated Collection System) ka Pokello ea Boitsebiso ba Pokello e tlatsitsoeng (Foromo ea 433-F kapa Foromo 433-A) le likhoeli tse 3 tsa ho qetela tsa litatemente tsa banka le likoloto tse letsohong. Tlas'a Internal Revenue Manual (IRM) 5.11.2.3.1.4, IRS e tlameha ho lokolla tefiso haeba tefiso e baka mathata a moruo hanghang, a hlalosoang ke molao oa federal (26 CFR 301.6343-1) e le ho thibela molefi ho lefa lekhetho le utloahalang, litefello tsa lijo, litšenyehelo tsa ho iphelisa, lipalangoang, litšenyehelo tsa ho iphelisa. kapa tlhokomelo ya meriana e potlakileng).
  4. Fana ka nomoro ea fekse e tobileng ea banka: Hang ha ofisiri ea lekhetho kapa moemeli oa ACS a lumetse ho lokolla kapa ho lokolla lekhetho la banka ka mokhoa o itseng (ebang ke ka lebaka la mathata a moruo kapa hobane u kene tumellanong e lokiselitsoeng ea instolemente), kopa moemeli ho *fekse Foromo 668-D (Ho lokolloa ha Lekhetho / Tokollo ea Thepa ho tloha ho odara ea lekhetho ho ea ho odara ea hau ea mohala ka kotloloho ho tsoa bankeng ea hau) Hangata mangolo a fihla ka mor'a hore nako ea matsatsi a 21 e felile.
  5. **Hlahloba hore na chelete e lutseng ak'haonteng ea hau ea banka e tsoa ho melemo e itseng e sirelelitsoeng, joalo ka Matšeliso a ho Hloka Mosebetsi, Matšeliso a Basebetsi, melemo e itseng ea Bokooa ba Bahlabani ba Tšebeletso, Moputso oa Tšireletso ea Tlatsetso (SSI), kapa Thuso ea Nakoana bakeng sa Malapa a Hlokang (TANF), o ka tsebisa banka setatemente sa lekhetho ka ho toba. hang-hang e fosahetse kapa e lokolohile tlasa IRC Karolo ea 6334.

Ho emisa kapa ho fokotsa mokhabiso o sebetsang oa moputso oa lekhetho

Ho fapana le likhabiso tsa meputso ea batho ba kolotoang (tse kenyellelitsoeng United States ho liperesente tse 25 tsa meputso e lahloang tlasa Molao oa Tšireletso ea Mokitlane oa Bareki), lekhetho la lekhetho la federal (** Foromo 668-W**) le sebetsa morao. Ho e-na le ho nka karoloana e nyenyane ea moputso oa hau, lekhetho la moputso oa lekhetho le nka **ntho e 'ngoe le e 'ngoe e ka holimo ho chelete e nyenyane ea ho lefshoa ** e thehiloeng ho theolelo e tloaelehileng le palo ea ba itšetlehileng ka eona (e hlalositsoeng ho IRS Publication 1494), hangata e siea mosebeletsi a le mong ka tlase ho 300 USD ka beke.

Ho phaella moo, tefiso ea moputso ke e tsoelang pele: e khomarela moputso o mong le o mong ho fihlela sekoloto sa lekhetho se lefshoa ka botlalo kapa setsi se fana ka Foromo ea 668-D Tokollo ea Lefi e molaong lefapheng la hau la meputso.

Ho emisa khabiso ea moputso oa lekhetho pele ho letsatsi le latelang la ho khaotsa ho lefa:

  1. Khutlisetsa setatemente sa mohiruoa nakong ea matsatsi a 3: Mohiri oa hau o tla u fa Karolo ea 2, 3, 4, le 5 ea Foromo ea 668-W. Tlatsa 'me u saene Setatemente sa Baimana le Boemo ba ho Filing hang-hang 'me u se khutlisetse lekaleng la hau la meputso nakong ea matsatsi a 3. Haeba u hloleha ho khutlisetsa foromo ena ho mohiri oa hao, molao o tlamehile hore mohiri a bale moputso oa hao o sa lefelloeng oa ho ea hae e le Ho Felisa Banyalani ka Karohano le batho ba sa itšetlehang ka letho, e leng se etsang hore u be le chelete e tlaase ka ho fetisisa eo u ka e nkang ho ea hae.
  2. ** Netefatsa boitlamo ba ho tlatsa lekhetho**: Haeba u na le litokomane life kapa life tsa lekhetho tse sa sebetsoang tsa lilemo tse tšeletseng tse fetileng, li lokise 'me u li romele hang-hang, 'me u fane ka likopi tse saenneng ka fekse tse nang le bopaki ba ho kenya ka kotloloho ho moemeli oa lekhetho ea sebetsanang le mohala oa hau. Setsi sa lekhetho se ke ke sa lokolla tefiso ea moputso bakeng sa moralo oa instolemente kapa mathata haeba u na le lichelete tse sa lefelloeng.
  3. Kopa Tumellano ea Seteishene kapa Boemo ba Hona joale ha bo Bokelloe (CNC): Hang ha lipoelo tsohle tse hlokahalang li se li filoe, u ka fumana tefiso ea moputso ka ho kena tumellanong e hlophisitsoeng ea khoeli le khoeli Tumellano ea Installment kapa, haeba litšenyehelo tsa hau tsa khoeli le khoeli tsa ho phela li feta chelete e kenang ea khoeli le khoeli, u kopa hore ak'haonte ea hau e kenngoe * Boemong bo tsitsitseng* Hajoale NC3 Hajoale. Likhetho tsena ka bobeli li etsa hore ho lokolloe Foromo ea 668-D hanghang ka fekse ofising ea mohiri oa hau.

Warning

Kwa United States, Karolo ya 6343(e) ya Internal Revenue Code e hloka hore IRS e lokolle tefiso ya moputso hang ha molefalekgetho a kena Tumellanong ya Seteshene e amohetsweng tlasa Karolo ya 6159, ntle le haeba tumellano e fana ka se fapaneng. Hape hlokomela hore tlas'a molao oa federal (15 U.S.C. 1674), mohiri a ke ke a u leleka ka molao hobane moputso oa hau o ile oa lefshoa bakeng sa sekoloto leha e le sefe.

Mohato oa 3: Mokhoa oa ho pholoha tlhahlobo ea lekhetho (Mangolo, Ofisi, kapa Tšimo)

Ho fumana lengolo la bohlahlobi ha ho bolele hore mmuso o nahana hore o senokwane; bongata bo boholo ba lihlahlobo bo bakoa ke lintlha tsa lipalo-palo tse ikemetseng (joalo ka IRS Discriminant Function System) kapa liforomo tse bonolo tse sa tsamaellaneng tsa tlaleho ea mokha oa boraro.

Mekhahlelo e meraro ea lihlahlobo tsa lekhetho

Mofuta oa tlhahlobo Kamoo E Sebetsang Kateng Litlhahiso Tse Tloaelehileng Leano le Molemo ka ho Fetisisa la Tšireletso
Tlhahlobo ea Lingollano (Tlhahlobo ea Lengolo) E tsamaisoa ka ho feletseng ka poso. Setsi se na le lipotso ka mela e 1 ho isa ho e 3 mabapi le kgutliso ya hao (jwalo ka menehelo ya dithuso, batho ba itshetlehileng ka Mokoloto wa Lekgetho la Lekeno la Earned, mileage, kapa ditshenyehelo tsa kalafo). Lipalo tse sa tsamaisaneng, li siiloe liforomo tsa 1099/W-2, litheolelo tse phahameng ka ho sa tloaelehang tse amanang le chelete. Romella likopi tse hlophisitsoeng, tse ngotsoeng ka ho hlaka (lirisiti tseo e seng tsa mantlha) tse hlophiloeng ho ea ka karolo ea litšenyehelo tse nang le kakaretso e hloekileng ea kakaretso ea leqephe ka Lengolo le netefalitsoeng le Receipt ea ho Khutlela pele ho nako ea matsatsi a 30.
Tlhahlobo ea Ofisi (Ka Setho Ofising ea Setsi) Uena kapa moemeli oa hau le kopuoa ho tlisa lirekoto tse khethehileng tsa lichelete ofising ea lefapha la lekhetho la lehae bakeng sa tumellano ea lihora tse 2 ho isa ho tse 4 le Ofisiri ea Compliance ea Lekhetho. Litahlehelo tsa Lethathamo la C la likhoebo tse nyane, likhaello tse phahameng tsa chelete khoebong, tahlehelo ea thepa ea khiriso, kapa litefiso tsa lijo/maeto. Fokotsa moqoqo ka botlalo selemong sa lekhetho le lintlha tse thathamisitsoeng lengolong la kopano ea tlhahlobo. Le ka mohla u se ke ua tlisa lipoelo tsa lilemo tsa pele kapa tse tlang ntle le haeba li thathamisitsoe ka ho hlaka ho Information Document Request (Form 4564).
Tlhahlobo ea Tšimo (Lapeng la Hau, Khoebong, kapa Ofising ea Moemeli) Moemeli ea phahameng oa Lekeno o etsa tlhahlobo e felletseng ea mokhoa oa hau oa ho khutlisa le oa accounting, hangata ka lilemo tse ngata. Lichelete tse phahameng, likoporasi, litšebelisano-'moho, khoebo e rarahaneng ea thekiso ea matlo, kapa ho se lumellane ho hoholo ha chelete. Nahana ka matla ka ho hira CPA e nang le laesense, Moemeli ea Ngolisitsoeng, kapa Akhente ea Lekhetho a sebelisa Power of Attorney (Form 2848) le ho kopa hore tlhahlobo ea masimo e etsoe ofising ea moemeli oa hau eseng lehaeng la hau kapa mosebetsing.

Melao e mehlano ea ironclad bakeng sa ho arabela tlhahlobo

  • Molao oa 1: Le ka mohla u se ke ua hlokomoloha Kopo ea Tokomane ea Boitsebiso (IDR), 'me u kope ho eketsoa ha matsatsi a 30 haeba u hloka nako ea ho hula lirekoto tsa banka: Haeba u sa khone ho bokella lirisiti tsa khale kapa litatemente tsa banka pele ho letsatsi la karabelo le hatisitsoeng lengolong la tlhahlobo, letsetsa kapa u ngolle mohlahlobi ea abetsoeng pele ho nako ea ho qetela 'me u kope katoloso ea matsatsi a 30. Hangata bahlahlobi ba fana ka katoloso ea matsatsi a 30 ha ba botsoa ka tlhompho esale pele, athe ho iphapanyetsa nako e behiloeng ho etsa hore mohlahlobi a hane ka bohona karolo ea 100 lekholong ea likhaello tseo u li boletseng ebe o fana ka Tsebiso ea Molao ea Khaello.
  • Molao oa 2: Le ka mohla u se ke ua romela lirisiti tsa mantlha kapa licheke: Kamehla u romelle likopi tse hloekileng, tse hlophisitsoeng kapa li uploading tsa PDF ka portal ea semmuso, e hlophisitsoeng ka tatellano ea liketsahalo ka theipi ea mochini o eketsang kapa kakaretso ea li-spreadsheet kaholimo ho sehlopha ka seng se ts'oanang le nomoro e nepahetseng tlalehong ea hau ea lekhetho. Haeba u romella lirisiti tse hlephileng, tse sa hlophisoang ka lebokoseng la lieta, mohlahlobi o tla li hana ka hore ha li na bopaki.
  • **Molao oa 3: Theha bocha lirekoto tse lahlehileng u sebelisa Molao oa Cohan le liphatlalatso tsa motho oa boraro **: Haeba lirisiti tsa hau tsa pampiri li ile tsa lahleha ka ho falla, likhohola kapa mollo, u se ke oa tela. Fumana litatemente tsa khoeli le khoeli tsa banka le karete ea mokoloto ho tsoa mekhatlong ea hau ea lichelete, hatisa li-invoice tsa barekisi, hula li-log tsa khalendara, 'me u fumane mangolo a netefalitsoeng a tsoang ho beng ba matlo, bareki kapa borakonteraka. Tlas'a mohlala oa nako e telele oa lekhetho oa US (Cohan v. Commissioner), makhotla a lumella ho aha bocha le khakanyo e utloahalang ea litšenyehelo tse molaong tsa khoebo ha ho e-na le bopaki bo tiileng bo tiisang hore litšenyehelo li bile teng, KA NTLE feela bakeng sa maeto, lijo, limpho le thepa e thathamisitsoeng (likoloi), tse hlokang hore ho be le li-log tse tiileng tsa mehleng ea khale tlas'a Karolo ea 274 (d).
  • Molao oa 4: Se ke oa ithaopa ka lilemo tse eketsehileng kapa lipuo tse sa amaneng: Haeba u ea Liphuputsong tsa Ofisi ea motho ka mong, araba lipotso tse tobileng tsa mohlahlobi oa libuka ka nepo le ka bokhutšoanyane, ebe u khaotsa ho bua. U se ke ua ithaopela ho fana ka litlhaloso mabapi le lilemo tse ling tsa lekhetho, mesebetsi e ka thōko, kapa lintho tse sa thathamisitsoeng ho Information Document Request e ngotsoeng, kaha puisano e hlephileng e lumella mohlahlobi ho atolosa boholo ba tlhahlobo.
  • Molao wa 5: Sebedisa tokelo ya hao ya ho ya Ofising ya Boipiletso e ikemetseng: Haeba mohlahlobi wa dibuka a sa dumellane le ditokomane tsa hao mme a fana ka Tlaleho ya Tlhatlhobo (hangata e bitswang "30-day Letter" kapa Form 4549), o seke wa saena Foromo 4549 haeba o sa dumellane le diphumano. Ho e-na le hoo, fana ka Boipelaetso bo ngotsoeng ka molao nakong ea matsatsi a 30 ho kopa kopano le Ofisi ea Boipiletso e ikemetseng, eo morero oa eona e leng ho rarolla liqabang tsa lekhetho ka toka ntle le ho qosa.

Mohato oa 4: Likhetho tsa ho thusa ka molao ha u kolota lekhetho leo u sa khoneng ho le lefa

Haeba tekanyetso ea lekhetho e nepahetse 'me ha u na chelete ea ho lefa chelete e setseng ka botlalo, bolaoli bo bong le bo bong bo ka sehloohong ba lekhetho bo fana ka mananeo a hlophisitsoeng a molao. Bapisa litsela tsena tse 'ne tsa mantlha tsa tharollo pele u letsetsa setsi:

Lenaneo la Liphallelo Ke Mang ea Tšoanelehang Hore na Litefello tsa Khoeli le Lichelete li Baloa Joang Tšusumetso ho Liens, Lichelete, le Likotlo
Leano la Tefo la Nako e Khutšoane (Moputso o Felletseng nakong ea Matsatsi a 120 ho isa ho a 180) Bakhafi ka bomong ba kolotang chelete e ka tlase ho 100,000 USD ka lekhetho le kopantseng, likotlo le tsoala 'me ba ka lefa chelete e setseng nakong ea matsatsi a 180. Ha ho bonyane khoeli le khoeli; u lefa chelete e setseng ka chelete e ngata kapa li-instoolmente pele ho letsatsi la ho qetela la matsatsi a 180. Chelete ea ho seta ea Zero; e thibela litefiso tsa banka le mekhabiso ea meputso ha e ntse e sebetsa; ka kakaretso e qoba ho kenya Tsebiso ea sechaba ea Federal Tax Lien.
Tumellano e Felletseng ea Seteshene (Ho fihla ho Likhoeli tse 72) Batho ba kolotang 50,000 USD kapa ka tlase ho lekhethong le hlahlobiloeng, likotlo, le tsoala (kapa ho fihla ho 250,000 USD tlas'a mekhoa ea hajoale ea mekoloto e tobileng ea IRS) 'me ba fane ka litefello tsohle tse hlokahalang. Kakaretso ea tekanyo e arotsoe ka likhoeli tse 72 (kapa likhoeli tse setseng tse setseng ka Letsatsi la Phello ea Nako ea Molao oa Pokello ea lilemo tse 10, ho sa tsotellehe hore na ke efe e khutšoanyane). E hloka ha ho setatemente sa lichelete (Foromo ea 433) haeba e le ka tlase ho 50,000 USD. E emisa mekhabiso ea meputso le litefiso tsa banka hang-hang; e fokotsa tekanyo ea khoeli le khoeli ea ho hlōleha ho lefa ka halofo (ho tloha ho 0.5% ho ea ho 0.25% ka khoeli); e qoba lekgetho la mmuso haeba tekanyo e bolokwa ka tlase ho 25,000 ho isa ho 50,000 USD ka Direct Debit (Foromo 9465).
Hajoale ha e Bokelloe (CNC / Hardship Status 53) Balekhetho bao chelete eohle ea bona ea khoeli le khoeli e netefalitsoeng e lekanang kapa e ka tlaase ho litšenyehelo tsa bona tse hlokahalang tsa ho iphelisa tlas'a Melao ea Lichelete ea Pokello ea Naha ea Naha. Lidolara tse se nang letho ka khoeli (0 USD/khoeli). U tlameha ho fana ka tlaleho e qaqileng ea lichelete (Foromo ea 433-F kapa 433-A) e bontšang hore ho lefa ntho leha e le efe ea lekhetho ho tla etsa hore u se ke ua khona ho lefella matlo a mantlha, lijo, lisebelisoa le tlhokomelo ea bophelo. E emisa hang-hang litefiso tsohle tsa banka le mekhabiso ea meputso; ** oache ea pokello ea molao ea lilemo tse 10 (CSED) e ntse e sebetsa ** ha o ntse o le maemong a CNC, leha phaello e eketseha le puseletso ea lekhetho e tlang e fokotsehile; e hloka ho faela Lekhetho la Lekhetho haeba molato o feta 10,000 USD.
Offer in Compromise (OIC: Pelaelo mabapi le Pokello) Bakhafi ba nang le moputso o tlase, lehae le lekanyelitsoeng kapa thepa e lekantsoeng, le tebello e nyane ea ho fumana chelete e lekaneng nakong e setseng ea pokello ea molao ho lefa sekoloto se felletseng. E baloang ka mokhoa o thata oa molao oa lipalo o bitsoang Reasonable Potential Potential (RCP): chelete eohle ea hau e ka fumanehang ka thepa (ka 80% ea boleng bo rekisoang ka potlako) hammoho le likhoeli tse 12 (kapa likhoeli tse 24) tsa moputso oa hau oa khoeli le khoeli o tlang ho sebelisoa ka mor'a maemo a lumelletsoeng a bophelo. E lefa ka ho sa feleng sekoloto sohle sa lekhetho bakeng sa chelete e baliloeng ea RCP hang ha e amoheloa le ho lefuoa, 'me e lokolla likoloto tsohle tsa lekhetho ka mor'a tefo ea ho qetela. E hloka hore o lule o le 100% ka nako ea ho kenya le ho latela tefo bakeng sa **5 lilemo tse latellanang ** kapa molato o tšoaretsoeng o khutla.

Se ke oa hlokomoloha "Kotlo ea Nako ea Pele" (FTA)

Hangata, karolo ea 25 ho isa ho 40 lekholong ea tefiso e tšosang ea lekhetho ha e na lekhetho la sebele, empa ke ea ho hlōleha ho lefa le ho hlōleha ho lefa.

  • Kamoo Phokoletso ea Kotlo ea Nako ea Pele e sebetsang United States: Tlas'a Internal Revenue Manual (IRM) 20.1.1.3.3.2.1, haeba u otloa ke ho hloleha ho lefa, ho hloleha ho lefa, kapa ho hloleha ho boloka depositi bakeng sa selemo se le seng sa lekhetho, klzzwxh:0029 kapa ka 8 Tlosa Nako ea Pele (FTA)** ho tlohela.
  • Maemo a ho tšoaneleha: Ka bohona o tšoaneleha bakeng sa ho tlosoa ha likotlo tseo hang ka botlalo (hammoho le tsoala e fumanoeng ka ho khetheha likotlong tseo) haeba: (1) u ne u e-na le likotlo tsa lekhetho rekotong ea hao bakeng sa lilemo tse 3 tsa lekhetho hang pele ho selemo sa kotlo, (2) u kentse lichelete tsohle tse hlokahalang hona joale, kapa (3) u li lefile.
  • ** Phokotso ea Kotlo e utloahalang**: Le haeba u na le kotlo ka lilemo tse ngata 'me u sa tšoanelehe bakeng sa Phokotso ea Nako ea Pele, u ntse u ka kopa Tlhahiso ea Kotlo e utloahalang (Foromo ea 843) ka ho fana ka bopaki ba sepheo (joalo ka litlaleho tsa kamohelo ea sepetlele, litifikeiti tsa lefu la setho se haufi sa lelapa, litlaleho tsa likoluoa ​​tsa tlhaho kapa liphatlalatso tse u thibelang ho faela kapa ho lefa ka nako.

Molekane ea Hloekileng le Molekane ea Lemetseng Molekane bakeng sa lifaele tse kopaneng

Haeba u tobane le sekoloto sa tlhahlobo, lekhetho la banka, kapa ho ts'oaroa ha pusetso ea lekhetho ka lebaka la chelete e sa tlalehoang ea molekane oa hau (kapa molekane oa pele), lekhetho la mosebetsi oa boipheliso, kapa tšehetso ea bana ea nako e fetileng kapa likalimo tsa baithuti, u na le litšireletso tse peli tse fapaneng tsa molao:

  1. Kabo ea Molekane ea Lemetseng (IRS Foromo 8379): E sebelisoa ha o kenya tlaleho ea lekhetho e kopaneng le molekane oa hau mme mmuso o nka karolo ea 100 lekholong ea puseletso ea hau ea lekhetho e kopaneng ho lefa sekoloto sa molekane oa hau se neng se le teng pele (joalo ka ts'ehetso ea bana ea nako e fetileng, lekhetho la lekhetho la mmuso, kapa likalimo tsa baithuti ba sa sebetseng). Foromo ea ho Faela 8379 e qobella IRS ho bala le ho khutlisa karolo ea hau ea molao ea tefello e kopaneng e ipapisitseng le litšoaneleho le mekitlane ea hau ea W-2.
  2. Innocent Spouse Relief (IRS Foromo 8857): E sebelisoa ha molekane oa hao kapa molekane oa hao oa pele a ne a tlohela chelete kapa a batla ho fokotsa chelete ka bolotsana tlalehong e kopanetsoeng ea lekhetho ntle le tsebo ea hau kapa lebaka la ho tseba, kapa tlas'a Relief e Equitable / Separation of Liability ha u hlalane, u arohane ka molao, kapa motho ea hlokofalitsoeng ke lichelete. Foromo ea ho Hlakola 8857 e emisa ka molao ts'ebetso ea pokello khahlanong le uena ka bomong ha IRS e ntse e lekola tleleime ea hau, 'me haeba e lumelletsoe, e u imolla melatong e kopaneng le e mengata bakeng sa tefo e tlase kapa tefo e tlase.

Lenane la tlhahlobo: mokhoa oa ho itokisetsa mohala le moemeli oa pokello ea lekhetho

Le ka mohla u se ke ua bitsa mohala oa pokello ea lefapha la lekhetho u sa itokisetsa; ntho e 'ngoe le e 'ngoe eo u e buang mabapi le hore na u banka hokae, moo u sebetsang teng, le hore na u na le thepa efe, e ngotsoe ka ho toba historing ea nyeoe ea hau ea ho bokella. Tlatsa lethathamo lena pele o daela:

  • Hula Lingoliloeng tsa hau tsa semmuso tsa Akhaonto le Lingoliloeng tsa Moputso le Moputso ho tsoa ho portal ea hau ea lekhetho ea mmuso (joalo ka IRS.gov) hore o bone puseletso e ngoe le e ngoe faeleng, matsatsi a tlhahlobo, le W-2 kapa 1099 e ngoe le e ngoe e tlalehiloeng tlasa nomoro ea hau ea lekhetho.
  • Sheba Letsatsi la Phello ea Nako ea Pokello ea Molao (CSED): United States, tlas'a Karolo ea 6502 ea IRC, IRS ka kakaretso e na le lilemo tse 10 ho tloha ka letsatsi leo lekhetho le hlahlojoang ka molao ho le bokella, ka mor'a moo sekoloto se felloa ke nako ka molao 'me se hlakoloe ka ho sa feleng (ntle le haeba se lefisoa ke bankruptcy, tlhahiso ea CDP, tlhahlobo ea ho phela kantle ho naha).
  • ** Tlatsa Foromo ea 433-F (kapa Foromo ea 433-A) e ngotsoeng tafoleng ea hau ** pele u letsetsa, u bapisa litšenyehelo tsa hau tsa khoeli le khoeli khahlanong le IRS ** Pokello ea Maemo a Lichelete ** (Maemo a Sechaba a tlhokomelo ea bophelo bo botle ba lijo / liaparo / ntle le pokotho, le Melao ea Lehae bakeng sa bolulo / lisebelisoa le lipalangoang).
  • Kenyelletsa litšenyehelo tsohle tse molaong tsa lelapa tse fokotsang chelete eo u e amohelang, ho kenyeletsoa litefello tsa inshorense ea bophelo bo botle, lengolo la ngaka le li-copay tsa bongaka, tšehetso ea bana e laetsoeng ke lekhotla, tlhokomelo ea bana e hlokahalang mosebetsing, le litefiso tsa hona joale tsa lekhetho tse hakanyetsoang khoeli le khoeli.
  • Ngola nomoro ea ID ea beche ea mohiruoa, lebitso, le letsatsi/nako tsa moemeli e mong le e mong oa lekhetho eo u buang le eena qalong ea mohala.

Note

Haeba chelete ea lelapa la hau e le ka tlase ho liperesente tse 250 tsa litataiso tsa bofuma United States, u ka fumana boemeli ba molao ba mahala kapa ba theko e tlase liphuputsong, likopong tsa Lekhotla la Lekhetho, le likhohlano tsa pokello ho tsoa ho Tliniki ea Mokhethoa o Tlaase (LITC). Li-LITC ke litleliniki tse ikemetseng tsa lithuso tsa molao (hangata li lula likolong tsa molao kapa mekhatlong ea lithuso tsa molao) tse tšehelitsoeng ka mokhoa o itseng ke lithuso tsa mmuso; fumana tleliniki e haufi le uena ho IRS Publication 4134. United Kingdom, thuso e tšoanang ea mahala ea litsebi bakeng sa balefi ba lekhetho ba meputso e tlase e fanoa ke mokhatlo oa liphallelo TaxAid (bakeng sa batho ba lilemong tsa ho sebetsa ba mathateng) le Thuso ea Lekhetho Bakeng sa Batho ba Maqheku.

Lipotso tse botsoang khafetsa

Can I go to jail simply because I cannot afford to pay my back taxes?

No. There is no debtors' prison for being unable to pay assessed taxes in the United States, Canada, the United Kingdom, the European Union, or Australia. Criminal tax prosecution is reserved strictly for willful tax evasion and fraud, such as intentionally hiding income in offshore or nominee accounts, fabricating fake deductions, destroying accounting books, or willfully refusing to file tax returns for years while earning significant income. If you file honest, accurate tax returns on time every year and simply cannot afford to pay the balance due because of job loss, illness, or business failure, the matter is strictly a civil collection issue.

What is the difference between a Federal Tax Lien and a Tax Levy?

A **Tax Lien** (Notice of Federal Tax Lien) is a public legal claim filed with your county recorder or secretary of state against your current and future property (such as your house) to secure the government's priority interest as a creditor; it does not take money out of your bank account or seize your house, though it prevents you from selling or refinancing real estate without paying off or subordinating the lien. A **Tax Levy**, by contrast, is the actual physical or electronic seizure of your property to pay the tax debt, such as freezing and taking funds from your bank account (Form 668-A) or garnishing your paycheck every pay period (Form 668-W).

Can back taxes ever be discharged and wiped out in a personal bankruptcy?

Yes, personal income taxes (never payroll/trust-fund taxes or fraud penalties) can be legally discharged in a Chapter 7 bankruptcy (or paid without future interest/penalties in Chapter 13) in the United States if the tax debt meets all five strict statutory timing rules (often called the **3-2-240 Rule**): (1) the tax return was originally **due at least 3 years ago** (including extensions), (2) you actually **filed the tax return yourself at least 2 years ago** (substitute returns filed for you by the IRS under IRC 6020(b) generally do not qualify), (3) the tax was **assessed by the IRS at least 240 days ago**, (4) the return was not fraudulent, and (5) you did not commit willful tax evasion. Always have a bankruptcy attorney verify exact assessment and tolling dates on your official IRS Account Transcript before filing.

What happens if I haven't filed taxes in several years and the IRS filed a "Substitute for Return" (SFR) for me?

When you fail to file a required tax return, the IRS eventually prepares an automated **Substitute for Return (SFR)** under IRC Section 6020(b) using only the gross income reported on your W-2s and 1099s. Because an SFR gives you the lowest possible filing status (Single or Married Filing Separately), zero dependents, zero business expense deductions on Schedule C, and zero cost basis on stock or crypto sales, the resulting tax bill is almost always massively inflated. You can fix an SFR at any time by preparing and submitting an original, signed tax return for that year to the IRS SFR/Audit Reconsideration unit, which replaces the inflated assessment with your true legal tax liability.

Can the IRS or state tax agency seize my primary home or the car I use to get to work?

While the law technically permits real estate seizure as a last resort for flagrant tax refusers, seizing a taxpayer's principal residence is exceedingly rare and tightly restricted: under Internal Revenue Code Section 6334(e)(1), the IRS is prohibited from seizing a principal residence unless the tax debt exceeds 5,000 USD **and** a United States District Court judge signs a written judicial order after a hearing where you can show why seizure is improper. Similarly, standard passenger vehicles with limited equity needed to commute to work are exempt up to statutory limits and are virtually never seized from cooperative taxpayers who respond to notices and enter into a payment plan or hardship status.

How can I tell if a private debt collection agency calling me about IRS taxes is legitimate?

Under the FAST Act, the IRS assigns certain inactive, older tax accounts to a tiny list of authorized Private Collection Agencies (currently only three contractors: CBE Group, Coast Professional, and ConServe). However, before a private agency can ever call you, the IRS will first send you a physical paper **Notice CP40** in the mail containing a unique 10-digit Taxpayer Authentication Number, followed by an introductory letter from the contractor. Even most importantly, a legitimate IRS private contractor will **never** ask you to pay them directly or give them credit card or gift card numbers; they are legally required to instruct you to make all payments exclusively to the **United States Treasury** via IRS.gov.

Mehloli e hlahlobiloe

  • Tšebeletso ea Lekhetho la ka hare (IRS, United States): Phatlalatso 594 (Ts'ebetso ea Pokello ea IRS), Phatlalatso 556 (Tlhatlhobo ea Lichelete, Litokelo tsa Boipiletso, le Litleleime tsa ho Khutlisoa), Bukana ea Lekeno la ka hare (IRM) Karolo ea 5 (Mokhoa oa ho Bokella) le Karolo ea 20 (Kotlo le Tsoha), Foromo 654 Phatlalatso ea Bukana ea Phatlalatso ea Sechaba (Litafole bakeng sa ho lekanya Chelete e Lokotsoeng Letšeng la Meputso).
  • Tšebeletso ea Babuelli ba Lekhetho (TAS, United States): Taxpayer Roadmap, Collection Due Process (CDP) Litataiso tsa ho Utloa, Tleliniki ea Mokhethoa o Monyenyane (LITC) Directory (Publication 4134), le Economic Hardship Levy Release Protocols.
  • Federal Trade Commission (FTC, United States): Litlhokomeliso tsa Bareki ka Bomenemene ba Boiketsi ba Lekhetho le Liketso Tsa Qoso Khahlanong le Likhamphani tsa Liphallelo tsa Lekhetho tse Thetsang.
  • HM Revenue and Customs (HMRC, United Kingdom): Ha u lumellane le Qeto ea Lekhetho (Boipiletso le Maikutlo), Lipampiri tsa Lintlha tsa Letoto la Litlhahlobo tsa Licheke (CC/FS1a), Litokisetso tsa Nako ea ho Lefa, le Litšireletseho tsa ho Fumana ka ho Otloloha ha Likoloto (DRD).
  • Setsi sa Lekhetho sa Canada (CRA, Canada): Molao oa Lekhetho la Lekhetho Karolo ea 224 (Tlhoko ea ho Lefshoa), Litokisetso tsa liphallelo tsa Molefi (Information Circular IC07-1R1), le Ho Hlahisa Tsebiso ea Khanyetsano (Foromo T400A).
  • Ofisi ea Lekhetho ea Australia (ATO, Australia): Tlhahiso ea Tsamaiso ea Molao oa Tsamaiso PS LA 2011/18 (Mehato ea Ts'ebetsong e Sebelisoang Bakeng sa Pokello le Pholiso ea Melato e Amanang le Lekhetho le Litsebiso tsa Garnishee) le Tokollo e Tebileng ea Mokoloto oa Mathata.

Litataiso tse amanang