Law Office of Linda Sung –

Tax Relief

Our team of professionals include senior partner who is an attorney and a CPA and formerly a senior agent with the Internal Revenue Service for many years.

No gimmicks, false promises, and inflated results… We will examine your case and provide you with a solid plan during our initial consultation.

Our experience and expertise will help you find the best solution to your tax issues in the most cost-effective and efficient manner.

  • Stop IRS and FTB Tax Levies & Liens
  • Reverse IRS and FTB Garnishment
  • Offer In Compromise
  • Installment Agreement
  • Innocent Spouse Relief
  • Penalty abatement
  • Audit Representation
  • File Back Taxes
  • CA Successor Liability
  • 1099 TIN Penalty
  • Protect Your Assets
  • Free Initial Consultation

Audit Representation

Did you receive an audit notice? Are you feeling anxious, stressed, losing sleep? Did IRS take your refund? Are they threatening you with levies, liens and garnishments?

We can help you find peace of mind! We will quickly identify the root of the problem. Whether it stems from 1 or 10 years ago. We can help you reopen your case and find the solution to your problem. If it is a tax audit, we can help you present the evidence in the best light to achieve the most favorable outcome.

IRS Fresh Start Program – Offer In Compromise (OIC)

Is OIC right for you?

The Offer In Compromise(“OIC”) program was created by the IRS to allow taxpayers to settle their outstanding debt with the IRS for an amount lower than what was originally owed. OIC qualification is based on a computation of the taxpayer’s ability to pay his or her tax debt before the IRS runs out of time to collect the debt. This program may or may not be right for you. We will help you make the determination.

Installment Agreement

Which payment plan is right for you?

The IRS will automatically agree to an installment plan if you owe $10,000 or less as of 2017 and meet certain criteria.

As part of the IRS Fresh Start Program, IRS offers the Streamlined Installment Agreements if you don't meet the criteria for a guaranteed installment agreement. You may qualify for a streamlined installment agreement if the balance owed is $50,000 or less as of 2017. The balance must be paid off in 72 months or less.

If the minimum payments for either the guaranteed or streamlined installment agreement plans don't fit into your budget, you may qualify for a Partial Payment Installment Agreement (PPIA). This is a type of payment plan where the monthly payment is based on what you can afford after taking into consideration your essential living expenses.

Let us help you find the best course of action to become debt-free.

Innocent Spouse Relief

There are three types of relief from the joint and several liability of a joint return:

  1. Innocent Spouse Relief provides you relief from additional tax you owe if your spouse or former spouse failed to report income, reported income improperly or claimed improper deductions or credits.
  2. Separation of Liability Relief provides for the separate allocation of additional tax owed between you and your former spouse or your current spouse you're legally separated from or not living with, when an item wasn't reported properly on a joint return. You're then responsible for the amount of tax allocated to you.
  3. Equitable Relief may apply when you don't qualify for innocent spouse relief or separation of liability relief for something not reported properly on a joint return and generally attributable to your spouse. You may also qualify for equitable relief if the amount of tax reported is correct on your joint return but the tax wasn't paid with the return.

The determination of eligibility is quite complex. You need a professional with the expertise to help you successfully navigate through the intricate process. We can help you find the best option.

1099 TIN Penalties

To ensure accuracy and timely filings of 1099s, IRS has increased penalties for late filings, missing forms, incorrect or missing taxpayer information, and failure to file electronically.

  • Late Forms or Uncorrected Errors – Penalty $50-260 per return
  • Missing Forms Due to Intentional Disregard – Penalty $530 or 10% of the amount of the form
  • Not Filing 250 Forms Electronically – Penalty $250 per form
  • Missing or Incorrect TIN – Penalty $260 per form

We can help you abate the penalties and avoid future penalty assessment.

California Successor Liability

Did you know as a purchaser of a business or stock of goods, you may become responsible for the seller's unpaid sales and use taxes, interest, and penalties?

Under the Revenue and Taxation Code sections 6811 and 6812 when you buy all or part of a business or stock of goods, you may become responsible for the seller's unpaid sales and use taxes, interest, and penalties up to the purchase price of the business or stock of goods. You may also become responsible as a successor when only a portion of a business or stock of goods is purchased. This is called "successor's liability."

Don’t get caught with unexpected tax liability. Let us guide you through the purchase transaction to prevent triggering of successor liability.