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HomeMy WebLinkAboutLetter1! () C DeyarltzieW of the Truasury 1 RtJ Internal Reveslue service OGDEN UT 84201-0038 CITY OF MIAMI ACCOUNTING DIVISION 444 SW 2ND AVE ��•�L� MIAMI FL 33130-1910 004071 In reply refer to: 0435229000 Nov. 05, 2009 LTR 2782C 0 59-6000375 200709 01 00019304 BODC: TE Taxpayer Identification Number; 59-6000375 Tax Period(s): Sep'. 30, 20`07 Form: 941 Dear Taxpayer: Thank you for your inquiry dated Aug. 28, 2009. We are pleased to inform you we removed the penalty because of the additional information you provided. A notice reflecting the current status of your account will be issued in four to six weeks. If you have any questions, please call us toll free at 1-800-829-0115. If you prefer, you may write to us at the address shown at the top of the first page of this letter. Whenever you write, please include this letter and, in the spaces. below, give us your telephone number with the hours we.can reach you. Also, you may want to keep a copy of this letter for your records. Your telephone number ( ) Hours yvi�i� T C' Wpwruucnt oJ'Uiv Tre:isur}' 1 �7 lutcrn; I{eFcnuc Scrcicc In reply refer to: 0435276697 OGDEN UT 84201-0038 Oct. 08, 2009 LTR 2782C 0 59-60OD375 200712 01 Input Op: 0435276697 00020810 BODC: TE 005482 CITY OF MIAMI ACCOUNTING DIVISION 444 SW 2ND AVE MIAMI FL 33130-1910 Taxpayer Identification Number: 59-6000375 Tax Period(s): Dec. 31, 2007 Form: 941 Dear Taxpayer: Thank you for your inquiry dated Sep. 24, 2009. We are pleased to inform you that the additional information you've provided has allowed us to remove the penalty. A notice reflecting the current status of your account will be issued in four to six weeks. If you have any questions, please callus toll free at 1-800-829-0115. If you prefer, you may write'to us at the address shown at the top of the first page of this letter. Whenever you write, please include this letter and, in the spaces below, give us your telephone number with the hours we can reach you. Also, you may want to keep a copy of this letter for your records. Your telephone number ( ) _ Hours .1;� I�� Drpariment of the Treasury �1 1 interna; Nevende Sol-vici OGDEN UT 84201-0038 CITY'OF MIAMI ACCOUNTING DIVISION 444 SW 2ND AVE MIAMI FL 33130-1910 N 004095 In reply refer to: 0435229000 Nov. 05, 2009 LTR 852C i0 59-6000375 200812 01 00010111 BODC: TE Taxpayer Identification Number: 59-6000375 Tax Period: Dec. 31, 2008 Form: 941 Kind of Penalty(s): Failure to Deposit Dear Taxpayer: WHY WE ARE CONTACTING YOU Thank you for your inquiry dated Mar. 27, 2009 asking us to remove your penalty(s). We have thoroughly reviewed your case, but we find that the information provided does not establish reasonable cause. Therefore, we must deny the request to remove your penalty(s). WHY WE COULD NOT REMOVE YOUR PENALTY CHARGES We appreciate the fact that you both detected and corrected an error and that there was no willful intent on your part. However, a penalty can be removed only because a timely deposit was prevented by something beyond the taxpayer's control. We appreciate the action(s) you took, but it is not a basis for removing your penalty. . YOUR CURRENT BALANCE Your total balance due currently is.r54,188.47. This amount includes penalty and interest figured to Nov. 17, 2009. We will continue to charge interest until the amount you owe is paid in full. We've provided a general explanation of'the possible penalties and/or interest included in the current balance due on your account. If you would like a specific explanation of how the amounts were computed on your account, please contact us at the toll-free number shown in this letter and we will send you a detailed computation. ** Paying Late -- IRC Section 6651(4) ** Initially, the penalty is 1/2% of the unpaid tax for each month or part of a month the tax isn't paid. 0435229000 Nov. 05, 2009 LTR 8520 i0 59-6000375 200812 01 00010112 CITY OF MIAMI ACCOUNTING DIVISION 444 SW 2ND AVE MIAMI FL 33130-1910 If we issue a Notice of Intent to Levy and the balance due isn't paid within 10 days from the date of the notice, the penalty increases to 1% a month. The penalty can't be more than 25% of the tax paid late. ** Filing and Paying Late -- IRC Section 6651 ** We charge a 5% combined penalty of 4 1/2% for filing late and 1/2% for paying late when a return is filed late and the tax is not paid by the due date of the return. The combined penalty is 5% of the unpaid tax for each month or part of a month the return is late, but not more than 5 months, which would total 25% (22 1/2% late filing and 2 1/27. late paying). In addition to the 22 1/2% late filing penalty for the first 5 months a return is late, we continue to charge the 1/2% late. paying penalty for each month or part of a month for as long as the tax is unpaid, but not for more than 25%. The maximum penalty we can charge is 47 1/2% (22 1/2% late filing plus 251 late paying). Partnership Late Filing -- IRC Section 6698(b) The penalty is $85.00 for each partner, for each late month (including part of a month), for up to 12 months (effective for returns required to be filed after 12/20/2007). For returns required to be filed after 12/31/2008, the penalty amount is $89.00. The Hokie Act adds $1.00 to the penalty amount for returns with a taxable year beginning in 2008. x Interest -- IRC Section 6601 ** We charge interest when tax is not paid on time. We figure interest from the due date of the return (regardless of extensions) to the date we receive full payment or the date of the notice. WHAT TO DO IF YOU DISAGREE If you have additional information and want your case to receive further consideration by the Office of Appeals, please provide a detailed written statement of the dispute issues, along with supporting documentation, to the Service Center Appeals Coordinator within 60 days from the date of this letter. It should include: 0435229000 Nov. 05, 2009 LTR 852C 10 59-6000375 200812 01 00010113 CITY OF MIAMI ACCOUNTING DIVISION 444 SW 2ND AVE MIAMI PL 33130-1910 1. Your name and address; 004075 2. Your employer identification number; 3. A statement that you want to appeal the findings; 4. A statement of facts supporting your position on the issues you are appealing; 5. If possible, a statement outlining the law or other authority on which you rely; 6. A copy of your original request, if available; and 7. A copy of this letter. The statement of facts, in 4 above, should be detailed and complete, including specific dates, names, amounts, and locations. You must declare the statement true under penalties of perjury. You may do this by adding to your statement the following signed declaration: "Under penalties of perjury, I declare that the facts presented in my written protest, which are set out in the accompanying statement of Facts, schedules, and other statements are, to the best of my knowledge and belief, true, correct, and complete.." If your authorized representative sends us the protest for you, he or she may substitute a declaration stating that he or she prepared the statement and accompanying documents and whether he or she knows that the statement and accompanying documents are true and correct. Please address your response to: Internal Revenue Service Service Center Penalty Appeals Coordinator Attn: Penalty Appeals Coordinator PO Box 9`941 TPR M/S 6731 OGDEN UT 84409 Even though you are requesting consideration by the Appeals Office, the Service Center Appeals coordinator will review your additional information first, to determine whether the penalty should be removed or reduced. If your appeal can't be resolved immediately with the additional information, the coordinator will send your written statement to the Appeals Office serving your district. . REPRESENTATION An attorney, certified public accountant, or person enrolled to practice before the Internal Revenue Service may represent you. To have someone represent you, attach a Form 2848, Power of Attorney and Declaration of Representative, (or similar written authorization) to 0435229000 Nov. 05, 2009 LTR 852C i0 59-6000375 200812 01 00010114 CITY OF MIAMI ACCOUNTING DIVISION 444 SW 2ND AVE MIAMI FL 33130-1910 your written statement. Forms, instructions, and Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public . Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service ars available from any Internal Revenue Service office. They are also available by calling 1-800-829-3676 and from our website at www.irs.gov. OTHER INFORMATION If taxes are overdue on your account, you will continue to receive bills even if you appeal the penalty. If you decide to appeal, you may pay the penalty to avoid further interest charges on the penalty amount. If you appeal the penalty and the Appeals Officer determines that you are not required to pay it, we will adjust your account and send you a refund. If you don't appeal, you may file a claim for refund after you pay the penalty. If you want to take your case to court immediately, you should request in writing that your claim for refund be immediately rejected. Then you will be issued a notice of disallowance. You have• two years from the date of the notice of disallowance to bring suit in the United States District Court having jurisdiction or in the United States Claims Court. HOW TO CONTACT US If you have any questions, please call us toll free at 1-800-829-0115. If you prefer, you may write to us at the address shown at the top of the first page of this letter. Whenever you write, please include this letter and, in the spaces below, give us your telephone number with the hours we can reach you. Also, you may want to keep a copy.of this letter for your records. Telephone Number ( ) Hours 0435229000 Nov. 05, 2009 LTR 8520 i0 59-6000375 200812 01 00010115 CITY Of MIAMI ACCOUNTING DIVISION 444 SW 2ND AVE MIAMI FL 33130-1910 004075 Sincerely yours, Deborah Bingham Accounts Management I Enclosures! Copy of this letter Envelope