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Filing Taxes 2014

Filing taxes 2014 Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. Filing taxes 2014 What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. Filing taxes 2014 To use it, ask yourself each question in the left column, then see the related discussion in the right column. Filing taxes 2014 ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. Filing taxes 2014 Will I need an employer identification number (EIN)? See Identification Numbers. Filing taxes 2014 Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. Filing taxes 2014 What method can I use to account for my income and expenses? See Accounting Method. Filing taxes 2014 What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. Filing taxes 2014 What must I do if I have employees? See Employment Taxes. Filing taxes 2014 Which forms must I file? See Table 2 and Information Returns. Filing taxes 2014 Are there penalties if I do not pay my taxes or file my returns? See Penalties. Filing taxes 2014 What business expenses can I deduct on my federal income tax return? See Business Expenses. Filing taxes 2014 What records must I keep? How long must I keep them? See Recordkeeping. Filing taxes 2014 This publication provides basic federal tax information for people who are starting a business. Filing taxes 2014 It also provides information on keeping records and illustrates a recordkeeping system. Filing taxes 2014 Throughout this publication we refer to other IRS publications and forms where you will find more information. Filing taxes 2014 In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). Filing taxes 2014 See How To Get More Information later. Filing taxes 2014 Comments and suggestions. Filing taxes 2014   We welcome your comments about this publication and your suggestions for future editions. Filing taxes 2014   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing taxes 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing taxes 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing taxes 2014   You can email us at taxforms@irs. Filing taxes 2014 gov. Filing taxes 2014 Please put “Publications Comment” on the subject line. Filing taxes 2014 You can also send us comments from www. Filing taxes 2014 irs. Filing taxes 2014 gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. Filing taxes 2014 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing taxes 2014 Ordering forms and publications. Filing taxes 2014 Visit www. Filing taxes 2014 irs. Filing taxes 2014 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing taxes 2014 Internal Revenue Service 1201 N. Filing taxes 2014 Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. Filing taxes 2014   If you have a tax question, check the information available on IRS. Filing taxes 2014 gov or call 1-800-829-1040. Filing taxes 2014 We cannot answer tax questions sent to either of the above addresses. Filing taxes 2014 Future Developments. Filing taxes 2014   The IRS has created a page on IRS. Filing taxes 2014 gov for information about Publication 583 at www. Filing taxes 2014 irs. Filing taxes 2014 gov/pub583. Filing taxes 2014 Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. Filing taxes 2014 Prev  Up  Next   Home   More Online Publications
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IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years

IR-2014-31, March 19, 2014

WASHINGTON — The Internal Revenue Service today announced its Office of Professional Responsibility (OPR) has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

Under the settlement agreement, the appraisers admitted to violating relevant sections of Circular 230 related to due diligence and submitting accurate documents to the government.

The appraisers agreed to a five-year suspension of valuing facade easements and undertaking any appraisal services that could subject them to penalties under the Internal Revenue Code. The appraisers also agreed to abide by all applicable provisions of Circular 230.

“Appraisers need to understand that they are subject to Circular 230, and must exercise due diligence in the preparation of documents relating to federal tax matters,” said Karen L. Hawkins, Director of OPR. “Taxpayers expect advice rendered with competence and diligence that goes beyond the mere mechanical application of a rule of thumb based on conjecture and unsupported conclusions.”

Failure to comply with terms of the settlement would result in the appraiser’s disqualification, which would include a ban from presenting any evidence or testimony in administrative proceedings before the Department of the Treasury, and renders any appraisal given after disqualification without probative effect.

The appraisers prepared reports valuing facade easements donated over several tax years. On behalf of each donating taxpayer, an appraiser completed Part III, Declaration of Appraiser, of Form 8283, Noncash Charitable Contributions, certifying that the appraiser did not fraudulently or falsely overstate the value of such facade easement. In valuing the facade easements, the appraisers applied a flat percentage diminution, generally 15 percent, to the fair market values of the underlying properties prior to the easement’s donation.

Specifically, the appraisers admitted violating Circular 230, Section 10.22(a)(1), for failing to exercise due diligence in the preparation of documents relating to IRS matters, and Section 10.22(a)(2) for failing to determine the correctness of written representations made to the Department of the Treasury.

OPR’s settlement agreement with the appraisers includes a disclosure authorization that allows this press release.

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Page Last Reviewed or Updated: 19-Mar-2014

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