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