favor - Tax Help Software

Prepared - Monday, November 16, 2020

Practitioner Email Intake Notes I am leaning to go right to an offer in compromise on this case. The accrued balance of

174,892.72 is from 2006 thru 2009. SFR were in 07,08 and 09. The CSED is 9/10/22. I see I can go for first time penalty abatement in 2006. Should I do this first and then prepare an OIC doubt as to collectability. client has small income and no assets. I could also reconsider SFR to lower tax but I think the OIC is the best remedy? Any thoughts?

Compliance yes Audit or Exam? 2018 AUR active 11.9.2020 ***two 1099-Bs issued in 2018 and it does not look like a

schedule B was filed Appeal Deadlines? No Collections Statute Expiration Dates (CSED)

2006 – 9/10/2022 2007 – 9/10/2022 2008 – 9/10/2022 2009 – 11/8/2021

First Time Abatement (FTA) Opportunity

2006?

Collections Status In Collections, Notice of Federal Tax Lien filed, and passport certified as seriously delinquent.

Estimated Installment Agreement (IA) Amount

Approximately $10,700 (time sensitive due to CSEDs)

Collectability Opinion LOW – high balance combined with short CSEDs make it highly unlikely the IRS will collect on the full balance due. As of 2019 the taxpayer had a little under $23k in retirement accounts which could potential be used towards paying off some balance dues. Income is erratic with 2019 being very low in comparison to the prior year, particularly with 3 dependents.

Criminal Evaluation LOW – even though the balance due is well over $100k it is confined to a set period in the past with very little IRS action. Recent returns show compliance with tax obligations which is in the taxpayer’s favor.

Summary & Strategy Whether you proceed with an OIC or a Currently Non Collectible(CNC)/Partial Pay Installment Agreement(PPIA) this taxpayer will not be in a position to pay back any significant amount of the debt in the time remaining to collect. Potential obstacles with a OIC: 1. The retirement accounts will have to be included in an equity evaluation on the OIC, if they have been cashed out then you will need to prove the funds went towards necessary and reasonable living expenses or else they will be part of the calculation under the dissipated asset rule 2. OIC response timeframes were 6-9 months prior to COVID, with site shutdowns we can expect this to be closer to 9-12 months in 2021. This means you can expect a longer CSED tolling AND if there is any chance of financial improvement in 2021 it might make the OIC less attractive. With CSEDs less than 2 years away a CNC or PPIA may actually result in less being paid than an OIC. Step 1. Review 2018 1040 and submit 1040X (if CP2000 has not yet been issued) Step 2. Prepare 433F, if the taxpayer qualifies for CNC then go ahead and call ACS to make the CNC request. I don’t believe FTA request on 2006 or SFR replacement is necessary since taxpayer is unlikely to pay. Step 3. Use OIC calculator at irs.gov to determine OIC amount and review with the taxpayer. Discuss CSEDs and overall expectation of repayment under OIC vs CNC/PPIA. Document discussion as relates to pros and cons, particularly CSED tolling.

Taxpayer IRS Account Analysis

Income Breakdown 2017 2018 2019

Wage & Income Transcript Date 11/13/2020 11/13/2020 11/13/2020

Wages, Salaries, Tips, etc $38,602 $95,621 $19,900

Social Security $0 $0 $0

Unemployment Compensations $0 $0 $0

IRAs, Pensions and Annuities $0 $0 $0

Other Income $0 $0 $0

Other Gains $0 $0 $0

Interest and Dividends $0 $0 $0

Schedules C, D, E and F Income $0 $7,510 $0

Income Breakdown

Page 2 of 17

IRS ACCOUNT STATUS DASHBOARD

Year Return Filed Filing Status Extension Date Lien Active Collections Active Examination Active Assessed Balance Accrued Balance Transcript Date

2020 - Uk - - not found

2019 Original HOH $0.00 $0.00 11/13/2020

2018 Original MFS 11/9/2020# $0.00 $0.00 11/13/2020

2017 Original MFS $0.00 $0.00 11/13/2020

2016 Original MFS $0.00 $0.00 11/13/2020

2015 Original MFJ 10/15/2016 $0.00 $0.00 11/13/2020

2014 Original MFJ 10/15/2015 $0.00 $0.00 11/13/2020

2013 Original MFS $0.00 $0.00 11/13/2020

2012 Original MFS $0.00 $0.00 11/13/2020

2011 Original MFS $0.00 $0.00 11/13/2020

2010 Original MFS $0.00 $0.00 11/13/2020

2009 Original MFS 10/15/2010 6/8/2012 4/2/2018 Closed $53,651.79 $54,910.82 11/13/2020

2008 SFR MFS 10/15/2009 6/8/2012 4/2/2018 Closed $51,301.46 $52,505.33 11/13/2020

2007 SFR MFS 10/15/2008 6/8/2012 4/2/2018 Closed $39,053.33 $39,969.77 11/13/2020

2006 SFR MFS 10/15/2007 6/8/2012 4/2/2018 Closed $26,876.11 $27,506.80 11/13/2020Total $170,882.69 $174,892.72

*Indicates an SFR was originally filed.

**Only positive numbers are included in the total.

***SA P = Separate Assessment without split liability is present but totals are not included in this report.

MFJ* Indicates a Separate Assessment is present for that Tax Year.

SA NF = Separate Assessment exists but transcript is not present.

RDNF = IRS Returned a transcript with no information. "Requested Data Not Found"

# = Indicates exam/audit is CP2000/AUR

Page 3 of 17

WAGE INCOME SUMMARY

Definitions 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Totals

Transcript Date: 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 not found

Medicare Wages: - - - $2,508 $25,802 $32,449 $33,442 $38,602 $95,621 $19,900 $248,324

Taxable FICA Wages: - - - $2,508 $25,802 $32,449 $33,442 $38,602 $95,621 $19,900 $248,324

Wages: $0 $0 $0 $2,508 $25,802 $32,449 $33,442 $38,602 $95,621 $19,900 $248,324

Fair Market Value: - $10,504 $11,990 $15,377 $16,566 $15,724 $18,116 $20,925 $18,647 $22,787 $150,636

Amount of Debt Discharged: - - - $9,210 $11,653 - - - - - $20,863

FICA Tax Withheld: - - - $155 $1,599 $2,011 $2,073 $2,393 $5,928 $1,233 $15,392

Federal Tax Withheld: $0 $0 $0 $86 $859 $1,080 $1,205 $1,307 $7,834 $1,888 $14,259

Fair Market Value (Original only): $10,723 - - - - - - - - - $10,723

Fair Market Value (Corrected/Amended): $8,364 - - - - - - - - - $8,364

Proceeds: - - - - - - - - $7,510 - $7,510

Medicare Withheld: - - - $36 $374 $470 $484 $559 $1,386 $288 $3,597

Interest: $104 $0 $0 $0 $0 $0 $0 $0 $0 $0 $104

Allocated Tips: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Capital Gains: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Dividends: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Gross Distributions: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

IRA Contributions: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Mortgage Interest Paid: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Non-employee Compensation: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Pensions and Annuities: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Points Paid: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Prior Year Refund: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Real Estate Sales: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Savings Bonds: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Taxable Amount: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

*Summary Transcripts should not be used to create tax returns or amendedreturns due to their innaccuracies. Use the All Forms Wage and Income Transcripts.

Page 4 of 17

INCOME DOCUMENTS

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 TotalsTranscript Date: 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020 11/13/2020

W-2 0 0 0 1 1 1 1 1 1 1 71098 0 0 0 0 0 0 0 0 0 0 01098-C 0 0 0 0 0 0 0 0 0 0 01098-E 0 0 0 0 0 0 0 0 0 0 01098-T 0 0 0 0 0 0 0 0 0 0 05498 3 2 2 2 2 2 2 2 2 2 215498 SA 0 0 0 0 0 0 0 0 0 0 01099-A 0 0 0 0 0 0 0 0 0 0 01099-B 0 0 0 0 0 0 0 0 2 0 21099-C 0 0 0 2 1 0 0 0 0 0 31099-CAP 0 0 0 0 0 0 0 0 0 0 01099-DIV 0 0 0 0 0 0 0 0 0 0 01099-G 0 0 0 0 0 0 0 0 0 0 01099-H 0 0 0 0 0 0 0 0 0 0 01099-INT 3 0 0 0 0 0 0 0 0 0 31099-K 0 0 0 0 0 0 0 0 0 0 01099-LTC 0 0 0 0 0 0 0 0 0 0 01099-MISC 0 0 0 0 0 0 0 0 0 0 01099-OID 0 0 0 0 0 0 0 0 0 0 01099-PATR 0 0 0 0 0 0 0 0 0 0 01099-Q 0 0 0 0 0 0 0 0 0 0 01099-R 0 0 0 0 0 0 0 0 0 0 01099-S 0 0 0 0 0 0 0 0 0 0 01099-SA 0 0 0 0 0 0 0 0 0 0 01042-S 0 0 0 0 0 0 0 0 0 0 0SSA-1099 0 0 0 0 0 0 0 0 0 0 0SSA-1042S 0 0 0 0 0 0 0 0 0 0 0RRB-1099 0 0 0 0 0 0 0 0 0 0 0RRB-1099R 0 0 0 0 0 0 0 0 0 0 0RRB-1042S 0 0 0 0 0 0 0 0 0 0 0W-2G 0 0 0 0 0 0 0 0 0 0 0K-1 1041 0 0 0 0 0 0 0 0 0 0 0K-1 1065 0 0 0 0 0 0 0 0 0 0 0K-1 1120s 0 0 0 0 0 0 0 0 0 0 0

W-4 0 0 0 0 0 0 0 0 0 0 0TOTAL 6 2 2 5 4 3 3 3 5 3 36

Page 5 of 17

TAX RETURN OVERVIEW

SSN:

TAX SUMMARY 2016 2017 2018 2019

RETURN TRANSCRIPT DATE 11/13/2020 11/13/2020 11/13/2020 11/13/2020

TAX RETURN FILED: Original Original Original Original

TYPE OF RETURN: 1040 1040 1040 1040

WAGES, SALARIES, TIPS, ETC: $33,442 $38,603 $95,621 $19,900

INCOME OTHER THAN WAGES, SALARIES, TIPS: $0 $0 $0 $0

TOTAL (GROSS) INCOME: $33,442 $38,603 $95,621 $19,900

TOTAL ADJUSTMENTS: $0 $0 $0 $0

ADJUSTED GROSS INCOME: $33,442 $38,603 $95,621 $19,900

STANDARD DEDUCTION: ($6,300) ($6,350) ($12,000) ($18,350)

TOTAL ITEMIZED DEDUCTIONS: - - - -

ADDITIONAL STANDARD DEDUCTION: $0 $0 $0 $0

EXEMPTION AMOUNT: ($4,050) ($4,050) $0 $0

FORM 1040EZ DEDUCTION AND EXEMPTION: - - - -

TAXABLE INCOME: $23,092 $28,203 $83,621 $1,550

TENTATIVE TAX: $2,998 $3,768 $14,360 $156

TOTAL CREDITS: $0 $0 ($6,000) ($156)

INCOME TAX AFTER CREDITS: $2,998 $3,768 $8,360 $0

OTHER TAXES: $735 $0 $0 $0

TOTAL TAX LIABILITY: $3,733 $3,768 $8,360 $0

TOTAL PAYMENTS: $1,206 $1,307 $7,834 $10,866

REFUND AMOUNT: - - - $10,866

AMOUNT OWED WHEN FILED: $2,527 $2,516 $526 -

Prepared for: - XXX-XX-9341 XXX-XX-1460

Page 6 of 17

Audit

Rectangle

ASED AND RSED DASHBOARD

Year Return FiledOriginal ReturnFiled Date Return Due Date Est ASED*

3 Yrs After DueDate (RSED)*

3 Yrs After OriginalReturn Filed(RSED)*

If 3 Yr RSED NotExpired, EstimatedAmount Available*

Credit/Payment AmountsMade Within Past 2 Years(RSED)*

2020 -

2019 Original 4/28/2020 7/15/2020 7/15/2023 7/15/2023 7/15/2023 $0.00 $0.002018 Original 4/15/2019 4/15/2019 4/15/2022 4/15/2022 4/15/2022 $8,360.00 $8,360.002017 Original 4/15/2018 4/15/2018 4/15/2021 4/15/2021 4/15/2021 $3,823.00 $0.002016 Original 4/15/2017 4/15/2017 4/15/2020 4/15/2020 4/15/2020 expired $0.002015 Original 7/5/2016 10/15/2016 10/15/2019 10/15/2019 10/15/2019 expired $0.002014 Original 7/5/2016 10/15/2015 7/5/2019 10/15/2018 7/5/2019 expired $0.002013 Original 7/5/2016 4/15/2014 7/5/2019 4/15/2017 7/5/2019 expired $0.002012 Original 7/5/2016 4/15/2013 7/5/2019 4/15/2016 7/5/2019 expired $0.002011 Original 7/5/2016 4/15/2012 7/5/2019 4/15/2015 7/5/2019 expired $0.002010 Original 7/5/2016 4/15/2011 7/5/2019 4/15/2014 7/5/2019 expired $0.002009 Original 10/12/2011 10/15/2010 10/12/2014 10/15/2013 10/12/2014 expired $10,866.002008 SFR none 10/15/2009 open 10/15/2012 not filed expired $0.002007 SFR none 10/15/2008 open 10/15/2011 not filed expired $0.002006 SFR none 10/15/2007 open 10/15/2010 not filed expired $0.00

*ASED and RSED are estimates and do notcalculate many exceptions such as fraud.

Page 7 of 17

CSED CALCULATIONS AND IA PAYMENTS

** Code Assessment Date

OriginalAssessedAmount

RemainingBalance

EstimatedTotal Tolling

DaysEstimated

CSED

MonthsUntil

CSED

Estimated IAPayments CSED(Including Daily

Accrued Interest)**

Estimated IAPayments 72 Mths

(Including DailyAccrued Interest)**



T 150 Tax return filed 4/29/2019 $8,360.00 $0.00 4/30/2029 - $0.00T 2018 Accrued Penalty $0.00 4/30/2029 0T 2018 Accrued Interest $0.00 4/30/2029 0T 2018 Total IA Payments $0.00

T 150 Tax return filed 4/9/2018 $3,768.00 $0.00 4/10/2028 - $0.00T 170 Penalty for not pre-paying tax 4/9/2018 $55.00 $0.00 4/10/2028 - $0.00T 2017 Accrued Penalty $0.00 4/10/2028 0T 2017 Accrued Interest $0.00 4/10/2028 0T 2017 Total IA Payments $0.00


T 150 Tax return filed 8/29/2016 $678.00 $0.00 8/30/2026 - $0.00T 2015 Accrued Penalty $0.00 8/30/2026 0T 2015 Accrued Interest $0.00 8/30/2026 0T 2015 Total IA Payments $0.00


T 150 Tax return filed 11/7/2011 $30,094.00 $19,099.55 11/8/2021 11 $1,762.51 $1,762.51 $1,762.51T 276 Penalty for late payment of tax 11/7/2011 $2,858.93 $2,858.93 11/8/2021 11 $263.82 $263.82 $263.82T 170 Penalty for not pre-paying tax 11/7/2011 $720.00 $720.00 11/8/2021 11 $66.44 $66.44 $66.44T 166 Penalty for filing tax return after the 11/7/2011 $6,771.15 $6,771.15 11/8/2021 11 $624.84 $624.84 $624.84T 196 Interest charged for late payment 11/7/2011 $2,100.44 $2,100.44 11/8/2021 11 $193.83 $193.83 $193.83T 360 Fees and other expenses for collection 7/2/2012 $160.00 $160.00 11/8/2021 11 $14.76 $14.76 $14.76T 276 Penalty for late payment of tax 4/14/2014 $4,661.60 $4,661.60 11/8/2021 11 $430.17 $430.17 $430.17T 196 Interest charged for late payment 4/14/2014 $3,227.79 $3,227.79 11/8/2021 11 $297.86 $297.86 $297.86T 196 Interest charged for late payment 4/13/2020 $14,052.33 $14,052.33 11/8/2021 11 $1,296.75 $1,296.75 $1,296.75T 2009 Accrued Penalty $0.00 11/8/2021 11 $0.00T 2009 Accrued Interest $1,259.03 11/8/2021 11 $116.18 $116.18 $116.18

Page 8 of 17

CSED CALCULATIONS AND IA PAYMENTS (cont.)

** Code Assessment Date

OriginalAssessedAmount

RemainingBalance

EstimatedTotal Tolling

DaysEstimated

CSED

MonthsUntil

CSED

Estimated IAPayments CSED(Including Daily

Accrued Interest)**





T 2009 Total IA Payments $5,067.16

T 300 Additional tax assessed by examination 4/2/2012 $33,775.00 $23,181.00 160 9/10/2022 22 $1,084.28 $1,084.28 $1,084.28T 276 Penalty for late payment of tax 4/2/2012 $4,172.58 $4,172.58 9/10/2022 22 $195.17 $195.17 $195.17T 170 Penalty for not pre-paying tax 4/2/2012 $505.42 $505.42 160 9/10/2022 22 $23.64 $23.64 $23.64T 160 Penalty for filing tax return after the 4/2/2012 $5,215.73 $5,215.73 160 9/10/2022 22 $243.96 $243.96 $243.96T 336 Interest charged for late payment 4/2/2012 $3,154.52 $3,154.52 9/10/2022 22 $147.55 $147.55 $147.55T 276 Penalty for late payment of tax 4/14/2014 $1,622.66 $1,622.66 9/10/2022 22 $75.90 $75.90 $75.90T 196 Interest charged for late payment 4/14/2014 $2,275.80 $2,275.80 9/10/2022 22 $106.45 $106.45 $106.45T 196 Interest charged for late payment 4/13/2020 $11,173.75 $11,173.75 9/10/2022 22 $522.65 $522.65 $522.65T 2008 Accrued Penalty $0.00 9/10/2022 22 $0.00T 2008 Accrued Interest $1,203.87 9/10/2022 22 $56.31 $56.31 $56.31T 2008 Total IA Payments $2,455.91

T 300 Additional tax assessed by examination 4/2/2012 $22,499.00 $16,666.00 160 9/10/2022 22 $779.54 $779.54 $779.54T 276 Penalty for late payment of tax 4/2/2012 $3,999.84 $3,999.84 9/10/2022 22 $187.09 $187.09 $187.09T 170 Penalty for not pre-paying tax 4/2/2012 $672.94 $672.94 160 9/10/2022 22 $31.48 $31.48 $31.48T 160 Penalty for filing tax return after the 4/2/2012 $3,749.85 $3,749.85 160 9/10/2022 22 $175.40 $175.40 $175.40T 336 Interest charged for late payment 4/2/2012 $3,496.39 $3,496.39 9/10/2022 22 $163.54 $163.54 $163.54T 276 Penalty for late payment of tax 4/14/2014 $166.66 $166.66 9/10/2022 22 $7.80 $7.80 $7.80T 196 Interest charged for late payment 4/14/2014 $1,795.61 $1,795.61 9/10/2022 22 $83.99 $83.99 $83.99T 196 Interest charged for late payment 4/13/2020 $8,506.04 $8,506.04 9/10/2022 22 $397.86 $397.86 $397.86T 2007 Accrued Penalty $0.00 9/10/2022 22 $0.00T 2007 Accrued Interest $916.44 9/10/2022 22 $42.87 $42.87 $42.87T 2007 Total IA Payments $1,869.57

T 300 Additional tax assessed by examination 4/2/2012 $17,400.00 $9,915.58 160 9/10/2022 22 $463.80 $463.80 $463.80T 270 Penalty for late payment of tax 4/2/2012 $2,878.75 $2,878.75 9/10/2022 22 $134.65 $134.65 $134.65T 170 Penalty for not pre-paying tax 4/2/2012 $515.56 $515.56 160 9/10/2022 22 $24.12 $24.12 $24.12T 160 Penalty for filing tax return after the 4/2/2012 $2,590.88 $2,590.88 160 9/10/2022 22 $121.19 $121.19 $121.19T 336 Interest charged for late payment 4/2/2012 $3,687.03 $3,687.03 9/10/2022 22 $172.46 $172.46 $172.46T 196 Interest charged for late payment 4/14/2014 $1,329.01 $1,329.01 9/10/2022 22 $62.16 $62.16 $62.16T 196 Interest charged for late payment 4/13/2020 $5,959.30 $5,959.30 9/10/2022 22 $278.74 $278.74 $278.74T 2006 Accrued Penalty $0.00 9/10/2022 22 $0.00T 2006 Accrued Interest $630.69 9/10/2022 22 $29.50 $29.50 $29.50T 2006 Total IA Payments $1,286.62

Page 9 of 17

CSED TOLLING CALCULATIONS

Year Code Explanation of Transaction Start Date Amount End Date End Code Tolling DaysAdditional Tolling

Days Total Days2019

No Tolling Events Found2018











520 Bankruptcy or other legal action filed 6/9/2011 3/9/2012 521 274 184 458






? = This indicates a Pending IA with no closing.Most times this does not toll, but if IRS denied IA it will.

Best way to confirm IA closing is call PPL.

Page 10 of 17

IRS NOTICES

Tax Year Notice Number Notice Issued Date

2019

CP 0049 Notice issued 5/18/2020

2018

Review of unreported income 11/9/2020

2015


2014


2013


2012


2011


2010


2009


Collection due process Notice of Intent to Levy -- issued 2/28/2012

Issued notice of lien filing and right to Collection Due Process hearing 6/12/2012

CP 071C Notice issued 4/14/2014

Passport certified seriously delinquent tax debt 7/16/2018


2008


Final notice before tax is determined by IRS 2/8/2011







2007









2006



Page 11 of 17

IRS NOTICES (cont.)

Tax Year Notice Number Notice Issued Date

2020








Page 12 of 17

IRS NOTICE DEFINITIONS

Notice Number IRS Notice Definitions

CP14If you received an IRS CP14 Notice, you owe money on unpaid taxes. Pay the amount you owe, establish a payment planor call if you disagree with the amount.

CP22If you received an IRS CP22 Notice, the IRS made the change(s) you requested to your tax return and you own money onyour taxes as a result of the change(s).

CP49 If you received an IRS CP49 Notice, the IRS used all or part of your refund to pay a tax debt.

CP59 If you received an IRS CP59 Notice, the IRS has no record of you filing your prior personal tax return(s).

Page 13 of 17

PAYMENT, CREDIT, ABATEMENT HISTORY*

Tax Year Code Explanation of Transaction Date Amount

2019

766 Credit to your account 4/15/2020 -2610

768 Earned income credit 4/15/2020 -6368

806 W-2 or 1099 withholding 4/15/2020 -1888

2018

610 Payment with return 4/2/2019 -526

806 W-2 or 1099 withholding 4/15/2019 -7834

2017


806 W-2 or 1099 withholding 4/15/2018 -1307

2016

806 W-2 or 1099 withholding 4/15/2017 -1206


2015



806 W-2 or 1099 withholding 4/15/2016 -1080

2014



806 W-2 or 1099 withholding 4/15/2015 -859

2013

806 W-2 or 1099 withholding 4/15/2014 -86

2009

670 Payment 8/21/2012 -42.45

706 Credit transferred in from 1040 201312 4/15/2014 -86

706 Credit transferred in from 1040 201912 4/15/2020 -10866

2008

806 W-2 or 1099 withholding 4/15/2009 -10594

2007

806 W-2 or 1099 withholding 4/15/2008 -5833

2006

766 Credit to your account 4/15/2007 -25.61

770 Interest credited to your account 4/15/2007 -4.39

806 W-2 or 1099 withholding 4/15/2007 -5885

670 Payment Levy 7/7/2016 -1569.42

*Does not include Civil Penalty amounts

Page 14 of 17

PENALTY AND INTEREST DASHBOARD

Year Return Filed FTA PAPenalties Failure to

FilePenalties Failure to

PayAccuracy Related

Penalties Accrued Penalty Total Penalties* Accrued Interest Assessed Interest Total Interest

2020 - - - - $0.00 -

2019 Original $0.00 $0.00 $0.00 $0.00 $0.00

2018 Original $0.00 $0.00 $0.00 $0.00 $0.00

2017 Original $0.00 $0.00 $0.00 $0.00 $0.00

2016 Original $0.00 $0.00 $0.00 $0.00 $0.00

2015 Original $0.00 $0.00 $0.00 $0.00 $0.00

2014 Original $0.00 $0.00 $0.00 $0.00 $0.00

2013 Original $0.00 $0.00 $0.00 $0.00 $0.00

2012 Original $0.00 $0.00 $0.00 $0.00 $0.00

2011 Original $0.00 $0.00 $0.00 $0.00 $0.00

2010 Original $0.00 $0.00 $0.00 $0.00 $0.00

2009 Original N $6,771.15 $7,520.53 $0.00 $14,291.68 $1,259.03 $19,380.56 $20,639.59

2008 SFR N $5,215.73 $5,795.24 $0.00 $11,010.97 $1,203.87 $16,604.07 $17,807.94

2007 SFR N $3,749.85 $4,166.50 $0.00 $7,916.35 $916.44 $13,798.04 $14,714.48

2006 SFR Y $2,590.88 $2,878.75 $0.00 $5,469.63 $630.69 $10,970.95 $11,601.64

Totals $18,327.61 $20,361.02 $0.00 $0.00 $38,688.63 $4,010.03 $60,753.62 $64,763.65

*Only includes Failure to File, Failure to Pay, Accuracy Related Penalties, & Accrued Penalties

FTA = First Time Abatement Opportunity. Definitions as follows:

Y = Qualifies; N = Does not qualify; ? = transcript(s) missing for 3 yr look back

PA = Prior Penalty Abatement in tax period.

n/a = As of 11-21-17 FTA only applies to 2001 and later tax years per IRM 20.1.1.3.3.2.1.4(a).

Page 15 of 17

RESOLUTION AND COLLECTION DASHBOARD

Year Accrued Balance Return FiledSFR Filed

Date

Final Notice ofIntent To Levy

DateCollections

Active Last ActivityLast Activity

DateEstimated CSED

IA Payments*Estimated 72 Mth

IA Payments*Estimated 84 Mth

IA Payments*

2020 - - $0.00

2019 $0.00 Original none none $0.00

2018 $0.00 Original none none $0.00 $0.00 $0.00









2009 $54,910.82 Original none 2/28/2012 4/2/2018 Account currently considered collectable 4/2/2018 $5,067.16 $5,067.16 $5,067.16

2008 $52,505.33 SFR 10/26/2010 5/17/2012 4/2/2018 Account currently considered collectable 4/2/2018 $2,455.91 $2,455.91 $2,455.91

2007 $39,969.77 SFR 10/26/2010 5/17/2012 4/2/2018 Account currently considered collectable 4/2/2018 $1,869.57 $1,869.57 $1,869.57

2006 $27,506.80 SFR 10/26/2010 5/17/2012 4/2/2018 Account currently considered collectable 4/2/2018 $1,286.62 $1,286.62 $1,286.62Total Estimated IA Payment (Does Not Include SRP)* $10,679.26 $10,679.26 $10,679.26

*Includes IRS daily accrued interest of 6% APR.

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