Tax Individuals

General
  • Address change: Notifying IRS of address change
  • Administrative appeal of IRS levies
  • Electronic filing is available for most individual returns
  • Mailing: “Timely mailing equals timely filing” rule applies when you use designated private delivery service
  • Paying taxes by credit card
  • Penalty: Penalties for late payment or filing
  • Penalty: Reasonable cause excuse to avoid civil penalties
  • Penalty: Substantial understatement penalty can be avoided by adequate disclosure
  • When a taxpayer can’t pay his tax liability