Cort Arlint for Nevada Controller

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Partner in the law firm Cort Arlint is running for Nevada Controller in 2014.  Cort brings over 10 years public accounting experience as well as his work in the legal profession.  He took part auditing the State of Nevada during 2005-2007 while working for Kafoury and Amrstrong CPAs.  The unique combination of accounting and law is a perfect fit for the responsibilities of state controller because they are responsible for the state financials audits and paying the state’s bills.  For more information about Cort or to follow the campaign check out his political website at www.voteforcort.com

Tax Preparer, Enrolled Agent, CPA or Tax Attorney?

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When you need a tax professional who should you turn to?  Well, it depends on how complicated your taxes are and how much money is at stake.  Here is some information to guide you in your decision.

There are four different types of tax professionals 1) general preparer 2) enrolled agent 3) certified public accountant 4) tax attorney.   Some including myself might be more than one type for example I am a tax preparer, CPA and Tax Attorney.

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General Tax Preparer:

Anyone can open a business and prepare taxes for others.  All they have to do is apply for and receive a tax identification number from the IRS.  A preparer can have no experience and no education and still be preparing businesses for others.  HR Block, Liberty and other chain tax preparation firms fit into this category.  Often their staff only has a tax course taught by the firm before they are preparing taxes for clients.  The general tax preparers are best for simple returns because they are the least expensive and often competent enough to handle a simple return.   Common prices for a simple return prepared by a general tax preparer are $50-100 for a simple Federal Return.

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Enrolled Agent:

An enrolled agent is a person who has earned the privilege of practicing, that is, representing taxpayers, before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.

An enrolled agent has taken a test with the IRS and completed continuing education classes on tax preparation.  Enrolled agents are not required to have an accounting degree.  Enrolled agents are generally less expensive than CPAs and Tax Attorneys.  A typical price for a simple return prepared by an enrolled agent is $75-150 for a simple Federal Return.

For more information on enrolled agents see the following IRS website:  http://www.irs.gov/taxpros/agents/article/0,,id=123388,00.html

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Certified Public Accountant (CPA):

CPAs have both an accounting degree and at least 2 years of work experience.  Certified public accountants are often chosen to prepare business tax returns because they can also perform financial statement reviews and compilations. Often businesses will see their CPA throughout the year for tax planning and financial statement reviews.  CPAs are more expensive than enrolled agents and general tax preparers because they have their licenses to maintain and also have demanding continuing education requirements.  People with complex returns or business returns often chose CPAs because their tax expertise makes up for their more expensive prices.  A typical CPA will charge $100-300 for a simple Federal Return.

The American Instititute of Certified Public Accountants is the largest CPA professional group for more information see the following AICPA website:

http://www.aicpa.org/Pages/Default.aspx

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Tax Attorney:

Tax Attorneys are the most expensive tax professionals.  They have graduated from law school and have passed a state bar exam.  A lot of the tax attorneys are also certified public accountants.  They rarely prepare individual tax returns.  Tax attorneys are used for IRS audits and complex tax transactions.  A typical tax attorney will bill by the hour and on average charges $200-400 per hour.

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Conclusion:

If you need the help of a tax professional use the one that can proficiently accomplish your needs with the lowest price.  If you have a simple tax return any experienced tax preparer should be able to prepare your return.   However, if you have more than a simple return or a business you should consider using a CPA.

Also, if you are paying more than the average prices listed above you might want to chose a different professional.  Well, I hope you found this post beneficial if you would like more information give me a call at 702-216-1011.  For other posts and tax related videos check out my blog at http://www.arlintlaw.com/blog.

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How to Avoid an IRS Audit – Advice from a Tax Attorney

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An IRS audit is a review/examination of an organization’s or individual’s accounts and financial information to ensure information is being reported correctly, according to the tax laws, to verify the amount of tax reported is accurate.

Publication 556, Examination of Returns, Appeal Rights and Claims for Refund explains the audit process in more detail.

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How the IRS selects returns for Audit

  1. Selecting a return for audit does not always suggest that an error has been made. Returns are selected using a variety of methods, including:
  2. Random selection and computer screening – sometimes returns are selected based solely on a statistical formula.
  3. Document matching – when payor records, such as Forms W-2 or Form 1099, don’t match the information reported.
  4. Reported by Individual – Individuals can report a taxpayer for tax fraud.  If someone has knowledge of tax fraud they can report that fraud to the IRS and receive a reward if the taxpayer is found to have a tax deficiency.
  5. Related examinations – returns may be selected for audit when they involve issues or transactions with other taxpayers, such as business partners or investors, whose returns were selected for audit.

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Your Rights During an Audit

Don’t let the IRS scare you during an audit.  You have several rights as a taxpayer, the first step you should take is talk to an experienced tax attorney who can analyze your specific situation.  An experienced tax attorney can review your situation and at times even get you money back after an audit.  The auditor has to change your return to reflect the proper tax amount.  If your previous tax preparer missed deductions or failed to include your proper credits the auditor has to amend your tax return and give you a refund.

  • A right to professional and courteous treatment by IRS employees.
  • A right to privacy and confidentiality about tax matters.
  • A right to know why the IRS is asking for information, how the IRS will use it and what will happen if the requested information is not provided.
  • A right to representation, by oneself or an authorized representative.
  • A right to appeal disagreements, both within the IRS and before the courts.

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How to Avoid an IRS Audit

There is no sure way to avoid an IRS audit but there are strategies to help reduce the chances of being selected.

  1. Include all income reported to you on forms 1099.  The IRS receives copies of 1099’s sent by payors examples include:  banks, financial institutions, independent contractor payors, Casinos reporting gaming winnings and escrow agents reporting land sales.
  2. Double check social security numbers for dependents.  The IRS checks the social security numbers of dependents to make sure they are not claimed on another persons tax return.  An audit is guaranteed if more than one person is claiming the same dependent.
  3. Claiming unreasonable travel expenses, moving costs or charitable deductions.  The IRS uses statistical analysis to determine who they audit and they love to audit these accounts because often taxpayers exaggerate these expenses.   Don’t get greedy and stretch your travel and entertainment expenses, you are just increasing your chances of an audit.
  4. If you own a business try not to claim losses for several years in a row.  This is a red flag for the IRS because it usually means the taxpayer is either claiming a hobby is a business or is overestimating expenses.  Obviously sometimes businesses do operate at a loss especially in the first couple years of operating but if the business continues to lose money why is the taxpayer still running and business and where is he/she getting the money to pay their expenses.  If you have a business that continually loses money ask yourself whether or not it is truly a business or are you just trying to move hobby expenses into deductible tax expenses.
  5. Incorrect tax returns and calculation errors.  If the return has calculation errors then other information on the return is likely wrong.  To avoid calculation errors efile your tax return.  Computer programs help check for simple arithmetic errors that are likely to happen when preparing returns by hand.
  6. Use a CPA or Tax Attorney to prepare your taxes.  The IRS agents are influenced just like you or I would be with the quality of your tax preparer.  After an agent reviews your return they are more likely to audit an individual preparing his own taxes then a taxpayer who has their return professionally prepared by a tax attorney or CPA.

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What are the Chances my Return is Audited?

 

If you make under 100,000 you have less than a 1% chance of being selected for an IRS audit.  If you make between 100,000 and 200,000 your chances of an IRS audit are about 3% and if you make over a million your chances are about 10% of being audited.  Therefore, most taxpayers have a very slim chance of being audited, make sure to follow the simple rules above to help make sure you are not one of the unlucky taxpayers selected for an Audit.

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IRS Circular 230 Notice: To ensure compliance with requirements now imposed by the Internal Revenue Service of the U.S. Treasury Department, we are hereby informing you that any federal tax advice contained or perceived contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. 

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Tax Issues Canadians Owning Rental Property in US

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RE:  Tax Issues Canadians Owning Rental Property in US
Monday, November 14, 2011

 

1.0 Summary.  As a Canadian owning rental property in Nevada you will have to file income taxes in the United States.  The type of return you file depends on the number of days you spend in the U.S. and your other connections to the U.S. compared to Canada.   Generally, the U.S. only taxes you on the source income from the rental and at the rates U.S. citizens are subject to.  You will be able to take a credit for the U.S. taxes paid on your Canadian tax return.  However, if you don’t file form 1040NR and make an election to treat the income as effectively related to a business then you will be taxed a flat rate of 30% on your gross rental income without a deduction for expenses.

 

1.1 Canadian Income Tax Rules.  You will have to claim the income received from your U.S. rental property on your Canadian tax return.  You must report all income from sources received inside and outside Canada for the year.   You can receive a foreign tax credit for taxes paid to the IRS.  For more information on reporting foreign income on your return see the CRA’s General Income Tax and Benefit Guide form 5000-G.  You must also complete Form T1248, Information About Your Residency Status (Schedule D), and attach it to your Canadian return.

 

1.2 United States Income Tax Rules.  The US income tax rules for Canadians depends on whether you qualify for the resident alien or non-resident alien status.  The IRS uses the substantial presence test to determine if you are a resident alien or a non-resident alien of the U.S. for tax purposes.

 

1.3 Substantial Presence Test.  This test uses the number of days you were in the U.S. during a three-year period (the current and the two previous years) to determine if you are a resident alien or a non-resident alien.  If you spend more than 30 days in the U.S. during the year the IRS might consider you a resident alien.  There are several factors and exceptions to the substantial presence test please seek tax advice for determining your status.  Even if the substantial presence test determines you are a resident alien you can file form 8840 with the IRS claiming you have more connections with Canada and therefore should not be considered a resident alien.

 

1.4 Resident Alien Status US Tax Consequences.  Resident aliens have to file a U.S. tax return to report income from all sources inside and outside the U.S. for the year.  You will file as a resident alien and report all income including your rental income on IRS form 1040.

 

1.5 Non-Resident Alien Status U.S. Income Tax Consequences.  Non-Resident Aliens only report U.S. source income on their U.S. income tax returns.  As a non-resident alien, you are subject to U.S. income tax on rental income you receive from U.S. real property.

 

1.6 Effectively Connected v. Not-Effectively Connected.  The IRS divides your income into two categories:  1) Effectively connected with a trade or business and 2) not effectively connected with a trade or business.  Rental income is not effectively connected with the conduct of a U.S. trade or business.  However, you can elect to treat rental income as income that is effectively connected with the conduct of a U.S. trade or business by attaching a letter to Form 1040NR stating that you are making the election.

 

1.7 Income Effectively Connected.   Income that is effectively connected with a trade or business in the U.S. (including income from the sale or exchange of U.S. real property) is taxed at the same rates that apply to U.S. citizens and residents.  If you have filed the election your U.S. rental income will be treated as income effectively connected.

 

1.8 Income Not Effectively Connected.  Income that is not effectively connected with a trade or business in the U.S., but is from U.S. sources (including interest, dividends, rents, and annuities) is taxed at 30% of gross income.  If you do not make the election to treat your rental property as effectively connected your property manager should withhold 30% of your gross income from your rental. 

 

1.9 Further Information.  For more information regarding income taxes for Canadians owning rental properties in the U.S.  see the following publications:

 

 

 

 

 

 

IRS Circular 230 Notice: To ensure compliance with requirements now imposed by the Internal Revenue Service of the U.S. Treasury Department, we are hereby informing you that any federal tax advice contained or perceived contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. 


 

 

 

How to Report Suspected Tax Fraud Activity

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How to Report Suspected Tax Fraud Activity

Suspected tax fraud can be reported to the IRS using Form 3949-A, Information Referral. The completed form or a letter detailing the alleged fraudulent activity should be addressed to the Internal Revenue Service, Fresno, CA, 93888. The mailing should include specific information about who is being reported, the activity being reported, how the activity became known, when the alleged violation took place, the amount of money involved and any other information that might be helpful in an investigation. The identity of the person filing the report can be kept confidential.

Whistleblowers also may provide allegations of fraud to the IRS and may be eligible for a reward by filing Form 211, Application for Award for Original Information, and following the procedures outlined in Notice 2008-4, Claims Submitted to the IRS Whistleblower Office under Section 7623.

Top ten tax scams

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1.  Hiding Income Offshore

The IRS aggressively pursues taxpayers involved in abusive offshore transactions as well as the promoters, professionals and others who facilitate or enable these schemes. Taxpayers have tried to avoid or evade U.S. income tax by hiding income in offshore banks, brokerage accounts or through the use of nominee entities. Taxpayers also evade taxes by using offshore debit cards, credit cards, wire transfers, foreign trusts, employee-leasing schemes, private annuities or insurance plans.

In early February, the IRS announced a special voluntary disclosure initiative designed to bring offshore money back into the U.S. tax system and help people with undisclosed income from hidden offshore accounts get current with their taxes. The new voluntary disclosure initiative will be available through Aug. 31, 2011. The IRS decision to open a second special disclosure initiative follows continuing interest from taxpayers with foreign accounts. In response to numerous requests, information about this initiative is available on IRS.gov in eight different languages, including: Chinese, Farsi, German, Hindi, Korean, Russian, Spanish, and Vietnamese.

2.  Identity Theft and Phishing

Identity theft occurs when someone uses an unsuspecting individual’s name, Social Security number, credit card number or other personal information without permission to commit fraud or other crimes. For example, a criminal can use someone else’s information to run up bills on that person’s credit card, empty that person’s bank account or take out a loan in that person’s name. And when it comes to taxes, a criminal with someone else’s personal information can file a fraudulent tax return and collect a refund.

Phishing is one tactic used by scam artists to trick unsuspecting victims into revealing personal or financial information online. Phishing involves the use of phony e-mail or websites — even social media. A scammer may pose as an institution such as the IRS. IRS impersonation schemes flourish during tax season. Spyware, which can be loaded onto an unsuspecting taxpayer’s computer by opening an e-mail attachment or clicking on a link, is another tool identity thieves use to steal personal information.

Identity theft is a major problem that affects many people each year. That’s why it’s important that taxpayers protect their personal information. Anyone who believes his or her personal information has been stolen and used for tax purposes should immediately contact the IRS Identity Protection Specialized Unit at 1-800-908-4490. A suspicious e-mail or an “IRS” Web address that does not begin withhttp://www.irs.gov should be forwarded to the IRS at phishing@irs.gov.

3.  Return Preparer Fraud

While most return preparers are professionals who provide honest and excellent service to their clients, some make basic errors or engage in fraud and other illegal activities.

Dishonest return preparers can cause big trouble for taxpayers who fall victim to their ploys. These fraudsters derive benefit by skimming a portion of their clients’ refunds, charging inflated fees for return preparation services and attracting new clients by making false promises. Taxpayers should choose carefully when hiring a tax preparer. Federal courts have issued hundreds of injunctions ordering individuals to cease preparing returns, and the Department of Justice has pending complaints against dozens of others.

To increase confidence in the tax system and improve compliance with the tax law, the IRS is implementing a number of requirements for paid tax preparers, including registration with the IRS and a preparer tax identification number (PTIN), as well as competency tests and ongoing continuing professional education.

The new regulations require paid tax preparers (including attorneys, CPAs, and enrolled agents) to apply for a Preparer Tax Identification Number (PTIN) before preparing any federal tax returns in 2011.

Higher standards for the tax preparer community will result in greater compliance with tax laws, increase confidence in the tax system and ultimately lead to a better experience for taxpayers.

4.  Filing False or Misleading Forms

IRS personnel are seeing various instances in which scam artists file false or misleading returns to claim refunds to which they are not entitled. In one variation of this scheme, a taxpayer seeks a refund by fabricating an information return and falsely claiming the corresponding amount as withholding. Phony information returns, such as a Form 1099 Original Issue Discount (OID), which claims false withholding credits, are usually used to legitimize erroneous refund claims. One version of the scheme is based on the bogus theory that the federal government maintains secret accounts for its citizens and that taxpayers can gain access to funds in those accounts by issuing 1099-OID forms to their creditors, including the IRS.

The IRS continues to see instances in which people file false or fraudulent tax returns to try to obtain improper tax refunds. The IRS takes refund fraud seriously, has programs to aggressively combat it and stops the vast majority of incorrect refunds.

Because scammers often use information from family or friends in filing false or fraudulent returns, beware of requests for such data. Don’t fall prey to people who encourage you to claim deductions or credits you are not entitled to or willingly allow others to use your information to file false returns. If you are a party to such schemes, you could be liable for financial penalties or even face criminal prosecution.

5.  Frivolous Arguments

Promoters of frivolous schemes encourage people to make unreasonable and outlandish claims to avoid paying the taxes they owe. The IRS has a list of frivolous legal positions that taxpayers should avoid. These arguments are false and have been thrown out of court. While taxpayers have the right to contest their tax liabilities in court, no one has the right to disobey the law or IRS guidance.

6.  Nontaxable Social Security Benefits with Exaggerated Withholding Credit

The IRS has identified returns where taxpayers report nontaxable Social Security Benefits with excessive withholding. This tactic results in no income reported to the IRS on the tax return. Often both the withholding amount and the reported income are incorrect. Taxpayers should avoid making these mistakes. Filings of this type of return may result in a $5,000 penalty.

7.  Abuse of Charitable Organizations and Deductions

The IRS continues to observe the misuse of tax-exempt organizations. Abuse includes arrangements to improperly shield income or assets from taxation and attempts by donors to maintain control over donated assets or income from donated property. The IRS also continues to investigate various schemes involving the donation of non-cash assets including situations where several organizations claim the full value for both the receipt and distribution of the same non-cash contribution. Often these donations are highly overvalued or the organization receiving the donation promises that the donor can repurchase the items later at a price set by the donor. The Pension Protection Act of 2006 imposed increased penalties for inaccurate appraisals and set new definitions of qualified appraisals and qualified appraisers for taxpayers claiming charitable contributions.

8.  Abusive Retirement Plans

The IRS continues to find abuses in retirement plan arrangements, including Roth Individual Retirement Arrangements (IRAs). The IRS is looking for transactions that taxpayers use to avoid the limits on contributions to IRAs, as well as transactions that are not properly reported as early distributions. Taxpayers should be wary of advisers who encourage them to shift appreciated assets at less than fair market value into IRAs or companies owned by their IRAs to circumvent annual contribution limits. Other variations have included the use of limited liability companies to engage in activity that is considered prohibited.

9.  Disguised Corporate Ownership

Corporations and other entities are formed and operated in certain states for the purpose of disguising the ownership of the business or financial activity by means such as improperly using a third party to request an employer identification number.

Such entities can be used to facilitate underreporting of income, fictitious deductions, non-filing of tax returns, participating in listed transactions, money laundering, financial crimes and even terrorist financing. The IRS is working with state authorities to identify these entities and to bring the owners of these entities into compliance with the law.

10.  Zero Wages

Filing a phony wage-or-income-related informational return to replace a legitimate information return has been used as an illegal method to lower the amount of taxes owed. Typically, a Form 4852 (Substitute Form W-2) or a “corrected” Form 1099 is used as a way to improperly reduce taxable income to zero. The taxpayer may also submit a statement rebutting wages and taxes reported by a payer to the IRS.

Sometimes, fraudsters even include an explanation on their Form 4852 that cites statutory language on the definition of wages or may include some reference to a paying company that refuses to issue a corrected Form W-2 for fear of IRS retaliation. Taxpayers should resist any temptation to participate in any of the variations of this scheme. Filings of this type of return may result in a $5,000 penalty.

 

Information from the IRS Newswire


 

Top 5 tax scams to avoid

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The IRS knows about these common tax scams and are pursing individuals who participate in them with fines and penalties.  

1. Hiding Income Offshore The IRS aggressively pursues taxpayers involved in abusive offshore transactions and the promoters who facilitate or enable these schemes. Taxpayers have tried to avoid or evade U.S. income tax by hiding income in offshore banks and brokerage accounts, or by using offshore debit cards, credit cards, wire transfers, foreign trusts, employee-leasing schemes, private annuities or life insurance plans.

In February, the IRS announced a second voluntary disclosure initiative to bring offshore money back into the U.S. tax system. The new voluntary disclosure initiative will be available through Aug. 31, 2011.

2. Phishing Scam artists use phishing to trick unsuspecting victims into revealing personal or financial information. Scams take the form of e-mails, phony websites or phone calls that offer a fictitious refund or threaten an audit or investigation to lure victims into revealing personal information. The IRS never initiates unsolicited e-mail contact with taxpayers about their tax issues. Phishers use the information to steal the victim’s identity, access their bank accounts and credit cards or apply for loans. Please forward suspicious scams to the IRS at phishing@irs.gov. You can also visit www.irs.gov, keyword phishing, for additional information.

3. Return Preparer Fraud Dishonest tax return preparers cause trouble for taxpayers by skimming a portion of the client’s refund or charging inflated fees for tax preparation. They attract new clients by promising refunds that are too good to be true. To increase confidence in the tax system, the IRS now requires all paid return preparers to register with the IRS, pass competency tests and attend continuing education. Taxpayers can report suspected return preparer fraud to the IRS on Form 3949-A, Information Referral.

4. Filing False or Misleading Forms The IRS continues to see false or fraudulent tax returns filed to obtain improper tax refunds.

Scammers often use information from family or friends to file false or fraudulent returns, so beware of requests for such data. Don’t claim deductions or credits you are not entitled to and never willingly allow others to use your information to file false returns. If you participate in such schemes, you could be liable for financial penalties or even face criminal prosecution. The IRS takes refund fraud seriously, has programs to aggressively combat it and stops the vast majority of incorrect refunds.

5. Frivolous Arguments Promoters of frivolous schemes encourage people to make unreasonable and outlandish claims to avoid paying the taxes they owe. If a scheme seems too good to be true, it probably is. The IRS has a list of frivolous legal positions that taxpayers should avoid on www.irs.gov. These arguments are false and have been thrown out of court repeatedly.

For the full list of 2011 Dirty Dozen tax scams or to find out how to report suspected tax fraud, visit www.irs.gov.
Links:

YouTube Videos:

This information is from the IRS TAX TIPS HOTLINE

Cort Arlint presents at a town hall foreclosure meeting

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Local Pros Dispense Free Advice

Written by  Jared Bogens Francisco

Nevada may be known as the Silver State, but right now the general economic decline that is being felt around the country, along with other financial problems, has given the state more than its fair share of hardship.

People are fighting to keep their homes, jobs, and businesses, and in some cases, their spouses and children.

In an effort to help Henderson residents with some of those concerns, a small panel of experts including a realtor, a marketing specialist and a handful of lawyers from various fields conducted a free panel on April 12 to help address some of the issues that are plaguing the residents of Henderson. The group will hold a second panel, also free, on May 10 at 7 p.m. at Ticor Title, 2240 Paseo Verde Pkwy.., Ste. 190.   With so many residents financially broke, out of work, or just in a difficult financial situation, words like bankruptcy, foreclosure, and short sale are quickly becoming all too familiar with the general public, yet most people fail to understand the exact nature of those terms or their implications, panel members said.

The members of the panel all specialize in different fields and bring a range of different perspectives that allows them to see other aspects of the problems that they deal with on a day-to-day basis. The joint effort of this group aims not only to help those who attend, but also to give everyone involved a fresh new look at financial problems and, possibly, solutions that are more palatable.

Financial planner Jocelyn Holzwarth told those in attendance that one of the biggest and most commonly made mistakes is to simply quit making payments on the seemingly insurmountable debts. Many who are feeling the increasing pressure from foreclosures and dwindling home values simply decide to stop paying on their homes and inadvertently give up options that could not only help them in their struggle but, in most cases, they didn’t even know they were entitled to, she said.

Another small bit of advice, given by certified public accountant and attorney Cort Arlint, is that people with more than one residence can usually keep their primary residence; however, depending on what they do with other big-ticket items, such as cars, boats, or other homes, those items could actually end up counting as a source of income and be subject to taxes, fines or other penalties.

All in all, the seven-person panel of professionals was there to help give advice. In many cases, these financial problems, which are enough trouble by themselves, are often compounded by others issues, such as divorce.

It is especially because of the complexity of this national financial crunch that most people don’t even know how to begin to deal with these problems, panel members said, which is why they hope to help at least a few by lending their expertise.

 

Copy of an article written by the Henderson Press and can be found at the following URL  http://www.hendersonpress.com/business/item/395-local-pros-dispense-free-advice