Bankruptcy Law, Timothy Kingcade Posts

IRS Announces Changes for Taxpayers in 2014

The IRS has announced it will stop providing a number of taxpayer assistance services in person or over the phone and will instead shift to serving customers online. According to the IRS, the move is designed to free up employees to help taxpayers deal with issues, such as identity theft, that cannot be resolved through over avenues.

Changes are being made in the following areas:

1.) Tax Return Preparation. The IRS has always provided limited tax return preparation services at its walk-in offices, but beginning in 2014 this help will be further reduced, as taxpayers will be directed to the more than 13,000 volunteer tax preparation sites instead of the 250 IRS walk-in offices.

2.) Transcript Delivery. Beginning in 2014, the IRS will debut its “Get Transcript” service, which will allow individual taxpayers to use their Social Security numbers to view and print a copy of their tax transcript. Get Transcript will be available for the following types of transcripts: tax account, tax return, record of account, wage and income and verification of non-filing.

3.) Tax Law Assistance. The IRS will continue to answer basic questions, such as who qualifies as a dependent, who can take an exemption, etc., but will refer more complex questions to resources found on the IRS website.

4.) Refund inquiries. The most common question taxpayers ask according to the IRS are questions related to the status of a refund. This year, taxpayers will be able to check the status of their refund using the IRS’s online tool, “Where’s My Refund?”

5.) EIN’s: Beginning with the 2014 filing season, the IRS will handle all EIN requests using the Online Assistant, with only those with a previously assigned EIN being referred to an IRS representative.

6.) Practitioner Priority Service: Starting in January, the use of the Practitioner Priority Service will no longer be available to taxpayers; it will be restricted to tax practitioners who are trying to resolve issues for their clients.

7.) Filing season for business tax returns. The IRS announced that the filing season for individual returns will begin January 31. This is later than the originally planned start date of January 21 due to the government shutdown in October. Filing season for business tax returns, however, will not be similarly delayed. The IRS announced that on January 13, 2014, it will begin accepting both paper and electronically filed business and excise tax returns.

Click here to read more on this story.

If you are in a financial crisis and are considering filing bankruptcy, contact an experienced Miami bankruptcy attorney who can advise you of all of your options. As an experienced CPA as well as a proven bankruptcy lawyer, Timothy Kingcade knows how to help clients take full advantage of the bankruptcy laws to protect their assets and get successful results. Since 1996 Kingcade & Garcia, P.A. has been helping people from all walks of life build a better tomorrow. Our attorneys’ help thousands of people every year take advantage of their rights under bankruptcy protection to restart, rebuild and recover. The day you hire our firm, we will contact your creditors to stop the harassment. You can also find useful consumer information on the Kingcade & Garcia website at www.miamibankruptcy.com.

Bankruptcy Law, Timothy Kingcade Posts

Aaron Carter Files Chapter 7 Bankruptcy

Aaron Carter, younger brother of Backstreet Boys singer Nick Carter has recently filed for Chapter 7 bankruptcy. According to TMZ, he filed for Chapter 7 protection last month with assets of a little more than $8,000 and debts of more than $2.2 million, 1.37 million of that is money owed to the IRS for income taxes ranging from 2003 to 2006. Court documents also show he owes more than $31,000 to American Express and $9,000 for a tour bus.

He lists his assets as laptops, furs, jewelry and a dog (which is reportedly worth nothing). A representative for Carter states that the bankruptcy is a “positive thing.” “It’s him doing what he needs to do to move forward.”

Click here to read more on this story.

If you are in a financial crisis and are considering filing bankruptcy, contact an experienced Miami bankruptcy attorney who can advise you of all of your options. As an experienced CPA as well as a proven bankruptcy lawyer, Timothy Kingcade knows how to help clients take full advantage of the bankruptcy laws to protect their assets and get successful results. Since 1996 Kingcade & Garcia, P.A. has been helping people from all walks of life build a better tomorrow. Our attorneys’ help thousands of people every year take advantage of their rights under bankruptcy protection to restart, rebuild and recover. The day you hire our firm, we will contact your creditors to stop the harassment. You can also find useful consumer information on the Kingcade & Garcia website at www.miamibankruptcy.com.

Bankruptcy Law, Credit, Timothy Kingcade Posts

When Should I File my Tax Return if I plan to File Bankruptcy and Anticipate a Tax Refund?

Oftentimes, bankruptcy filers worry that if they file their taxes before their bankruptcy petition, they will be forced to forfeit their tax refund to the bankruptcy court or creditors. According to bankruptcy laws, debtors must be current on all tax filing obligations to federal and state taxing authorities in order to file for bankruptcy. This rule applies to income taxes, personal property taxes, real property taxes and all other forms of taxes. The best course of action for potential bankruptcy filers is to file their taxes as far in advance of the bankruptcy filing as possible. As long as you obtain your tax refund and spend it on household expenses, car or home repairs, medical expenses, etc. prior to filing for bankruptcy, the court cannot require you to forfeit the refund. This is true regardless of the amount you receive in your refund.

In the event that your refund is due after bankruptcy has been filed, your refund is subject to state or federal exemption limits. If the debtor elects to use federal exemption amounts or the state’s exemption schedules, the refund may be retained by the debtor and is outside the grasp of the bankruptcy court and creditors. It might also be within partial or total reach of creditors if exemptions are exhausted by the debtor’s other claimed property. The most common occurrence is one where the debtor would retain part of the refund and part of it would go to the creditors because the exemption amount is exceeded by the size of the refund. Again, the best thing to do is file your tax return as quickly as possible to avoid losing any of it. A debtor can also apply part or all of the refund to next year’s tax liability to avoid losing it to creditors.

Click here to read more about the best time to file your tax return if you are considering filing for bankruptcy protection.

If you are in a financial crisis and are considering filing bankruptcy, contact an experienced Miami bankruptcy attorney who can advise you of all of your options. As an experienced CPA as well as a proven bankruptcy lawyer, Timothy Kingcade knows how to help clients take full advantage of the bankruptcy laws to protect their assets and get successful results. Since 1996 Kingcade & Garcia, P.A. has been helping people from all walks of life build a better tomorrow. Our attorneys’ help thousands of people every year take advantage of their rights under bankruptcy protection to restart, rebuild and recover. The day you hire our firm, we will contact your creditors to stop the harassment. You can also find useful consumer information on the Kingcade & Garcia website at www.miamibankruptcy.com.

Bankruptcy Law, Credit, Timothy Kingcade Posts

6 Steps to Prep for your Tax Return

Below are six steps to help you get ahead on your taxes this year:

1. The first thing you should do is put together a list of social security numbers. You will need to include everyone’s number who will be on your tax return. If your child is 12 years old or older and does not have a social security number, you must apply for one.

2. Next, you will need to gather the documents that show the income you earned in 2012. This can include: a W-2 from your employer, a 1099-MISC if you made more than $600 from anyone for freelance work, a 1099-G if you collected unemployment, the interest on any savings accounts you have, etc.

3. You also need to locate your 2011 tax return. This can be very helpful when filing your 2012 tax return, unless your life has drastically changed. If you cannot find your tax return from last year, you can order a copy at http://www.irs.gov/Individuals/Order-a-Transcript.

4. Another step you can take to get ahead on your taxes is to figure out the deductions you can claim. There are many possibilities with tax deductions, therefore you should educate yourself and get your paperwork together, early. You will need documentation to prove any deductions you claim. Visit http://www.irs.gov/taxtopics/tc500.html to learn about deductions.

5. If you contributed to a charitable organization in 2012, you can deduct your donation from your taxes. The donation can be in the form of cash, property or stock and must have been to an organization, not a person or political campaign. Visit http://www.irs.gov/uac/Eight-Tips-for-Deducting-Charitable-Contributions to learn about charitable deductions.

6. Finally, you should plan your actual refund. The fastest way to get your refund is to file electronically and use direct deposit.

To read more on this story visit: http://money.msn.com/taxes/article.aspx?post=271ac83e-acd2-409c-826f-7eb55d9beaf3

If you are in a financial crisis and are considering filing bankruptcy, contact an experienced attorney who can advise you of all of your options. As an experienced CPA as well as a proven bankruptcy lawyer, Timothy Kingcade knows how to help clients take full advantage of the bankruptcy laws to protect their assets and get successful results. Since 1996 Kingcade & Garcia, P.A. has been helping people from all walks of life build a better tomorrow. Our attorneys’ help thousands of people every year take advantage of their rights under bankruptcy protection to restart, rebuild and recover. The day you hire our firm, we will contact your creditors to stop the harassment. You can also find useful consumer information on the Kingcade & Garcia, P.A. at www.miamibankruptcy.com.

Bankruptcy Law, Timothy Kingcade Posts

IRS Makes More Changes to Help Taxpayers gain a ‘Fresh Start’ with their Finances

On May 21, 2012 the Internal Revenue Service (IRS) announced a change in the terms of the Offer In Compromise presented to taxpayers to promote the ‘Fresh Start’ initiative. An Offer In Compromise is a leniency accessible to financially distressed taxpayers who meet certain guidelines. The new terms for the ‘Fresh Start’ initiative reflect the government’s attempt to help struggling taxpayers resolve their tax debt in 1 – 2 years, as opposed to 4 – 5 years.
The changes to be made to the guidelines for an Offer In Compromise include:
• Calculating a taxpayers future income will now include only one year if payment can be made in 5 months or fewer, or two years if payment will be made anywhere from 6 months to 2 years
• Taxpayers will now be allowed to pay student loans as part of their living expenses
• Taxpayers will be allowed to pay delinquent state and local taxes
• Taxpayers Allowable Living Expenses will be expanded to provide a more fair and consistent plan
To read more on this story visit: http://www.irs.gov/newsroom/article/0,,id=257542,00.html
If you are in a financial crisis and are considering filing bankruptcy, contact an experienced attorney who can advise you of all of your options. As an experienced CPA as well as a proven bankruptcy lawyer, Timothy Kingcade knows how to help clients take full advantage of the bankruptcy laws to protect their assets and get successful results. Since 1996 Kingcade & Garcia, P.A. has been helping people from all walks of life build a better tomorrow. Our attorneys’ help thousands of people every year take advantage of their rights under bankruptcy protection to restart, rebuild and recover. The day you hire our firm, we will contact your creditors to stop the harassment. You can also find useful consumer information on the Kingcade & Garcia, P.A. at www.miamibankruptcy.com.

Bankruptcy Law, Foreclosures, Timothy Kingcade Posts

What conditions must a debtor meet for his Federal income taxes to be discharged in a Ch. 7 bankruptcy?

Reducing Tax Debt through Bankruptcy
Dealing with high interest credit cards, medical bills or late car payments may be stressful enough, but dealing with the IRS can create a new level of financial turmoil. The law allows the IRS to place levies on personal property in order to collect taxes. This allows it to seize real property and vehicles, and even take money out of your bank account. Fortunately, a bankruptcy can help you avoid the loss of your property and money. Just as it allows the discharge of unsecured debt, bankruptcy can be used to discharge federal tax debt as well.
Federal income taxes may be discharged in a Chapter 7 bankruptcy if the debtor meets all of the following conditions:
• Income taxes are sought to be discharged: Only personal income taxes may be discharged through bankruptcy. Business payroll taxes and penalties for tax fraud may not be discharged.
• The debtor did not commit willful tax evasion or tax fraud: If a debtor was penalized for repeatedly failing to pay taxes, hiding money or taxable assets from the IRS, or filing a blank or incomplete tax return; these charges may not be eliminated through bankruptcy. The same applies to charges levied due to tax fraud.
• The 240-day rule applies: The tax debt must have been assessed at least 240 days before the bankruptcy petition is filed.
• The taxes stem from a legitimate tax return: The debtor filed a tax return for the relevant tax years at least two years before filing for bankruptcy.
• The past tax debt is at least three years old: The tax debt was originally due at least three years before filing for bankruptcy.
In a Chapter 13 bankruptcy, a debtor will make payments on tax debt through a repayment plan. Such plans last between 36 and 60 months, and the payments are based on the debtor’s disposable income. After the plan is completed, the remaining debts are discharged.
The same dischargeability requirements apply for Chapter 13 plans. Only income taxes from legitimate returns that have been assessed at least 240 days before the petition was filed may be discharged. However, Chapter 13 can be used to pay non-dischargeable tax debts (i.e. unpaid payroll taxes, tax penalties) over time.
The preceding is not intended to be legal advice. If you have questions regarding discharging tax debt, an experienced bankruptcy attorney or tax attorney can advise you on the options available.
If you are in a financial crisis and are considering filing bankruptcy, contact an experienced attorney who can advise you of all of your options. As an experienced CPA as well as a proven bankruptcy lawyer, Timothy Kingcade knows how to help clients take full advantage of the bankruptcy laws to protect their assets and get successful results. Since 1996 Kingcade & Garcia, P.A. has been helping people from all walks of life build a better tomorrow. Our attorneys’ help thousands of people every year take advantage of their rights under bankruptcy protection to restart, rebuild and recover. The day you hire our firm, we will contact your creditors to stop the harassment. You can also find useful consumer information on the Kingcade & Garcia, P.A. at www.miamibankruptcy.com.

Timothy Kingcade Posts

“Dirty Dozen” of 2011

Every year the Internal Revenue Service (IRS) issues a list called the “Dirty Dozen.” The “Dirty Dozen” consists of the twelve most commonly used tax scams and fraudulent tax crimes of the previous year. The IRS urges all taxpayers to use caution, due to this being the most prevalent time these scams are carried out.
Below is a list and short description of each scam.
• Identity Theft is the most common tax scam and due to evolving technology, it is quickly becoming the most complex scam for the IRS to track. Thieves are collecting personal and financial information, then proceeding to file and collect tax refunds. The IRS was able to protect $1.4 billion from being wrongfully issued in 2011, in various identity theft schemes. If a taxpayer is issued a statement that more than one return has been filed, this is a red flag and the taxpayer should contact the IRS immediately.
• Phishing is a scam that is typically carried out by the use of a fictitious e-mail account. The scam artist will create an email address that will trick taxpayers into disclosing their personal and financial information, and then use this information to collect tax refunds in their name. In some cases, the scam will claim to be the IRS or an affiliate in need of personal information. Taxpayers should be aware that the IRS would never initially approach anyone through e-mail. Such e-mails should immediately be reported to the IRS at phishing@irs.gov.
• Return Preparer Fraud is a commonly used tax scam. Many taxpayers use a preparer to file their tax returns and some are scammed out of their refunds due to return preparer fraud. Two common ways preparer fraud is committed is by “skimming off” the refunds belonging to taxpayers and also some preparers charge inflated fees. Starting in 2012 there is a requirement for any preparer to enter an identification number before filing another persons’ tax return, to try to reduce the potential for fraud.
• Hiding Offshore Income is a way many wealthy Americans have gotten away with tax evasion. Americans hide a large portion of their income in offshore accounts and use mostly wire transfers to access their money. Those who commit tax evasion by hiding income offshore can be charged fines and penalties and can be criminally prosecuted by the federal government. In 2009 due to the Offshore Voluntary Disclosure Program, about 30,000 Americans came forward and cleared themselves of their tax evasions.
• “Free Money” scams are typically targeted towards the lower income sector of taxpayers and the elderly. Scam artists approach taxpayers with hopes of free money due to refunds from their social security checks. These individuals are then scammed out of their own money for the services to submit these refunds, when their claims are ultimately rejected.
• Inflated Income and Expenses are another tax scam where taxpayers claim income that was not earned or they inflated the actual amount of income in order to collect a larger sum in their refund. In other cases, taxpayers falsely claim expenses to collect a refund on them.
• False Refund Forms such as a 1099 are typically filed to justify a false refund. Many taxpayers are under the impression that the government has a secret account to issue refunds for U.S. citizens if these forms are filed. This can ultimately result in penalties and criminal prosecution.
• Frivolous Arguments is a type of scheme taxpayers who owe the government large sums of money typically try to use in their court cases. Taxpayers are allowed to contest their tax obligations, but the use of false or unreasonable claims in court can result in cases being thrown out.
• Falsely Claiming Zero Wages is a tax scam used to reduce the amount of taxes the taxpayer owes.
• Abuse of Charitable Organizations and Deductions is another scam where certain organizations claim donations of a non-cash asset at an over-valued price to ultimately collect on it.
• Disguised Corporate Ownership is a scam conducted by the formation of a third party to try and hide the ownership of the corporation. These entities are used to hide assets, income and report false deductions. Many are also used to enable money laundering.
• Misuses of Trusts are a way to evade taxes by promising a reduction of income that would be subject to tax. Some of the uses are legal however many times the IRS has found that many use this to hide assets.
If you are in a financial crisis and are considering filing bankruptcy, contact an experienced attorney who can advise you of all of your options. Since 1996 Kingcade & Garcia, P.A. has been helping people from all walks of life build a better tomorrow. Our attorneys’ help thousands of people every year take advantage of their rights under bankruptcy protection to restart, rebuild and recover. The day you hire our firm, we will contact your creditors to stop the harassment. You can also find useful consumer information on the Kingcade & Garcia, P.A. website at www.miamibankruptcy.com.

Timothy Kingcade Posts

How to Avoid Getting Audited by the IRS

The IRS audits only about 1% of all individual tax returns annually. Ever wonder why some individuals are selected and others are not? Listed below are 12 factors that can increase your chances of hearing from the IRS:

1. Failure to report all taxable income
The IRS receives copies of all 1099s and W-2s that you receive during a year, so make sure that you report all required income on your tax return. The IRS computers are pretty good at matching these forms received with the income shown on your return. A mismatch sends up a red flag and causes IRS computers to spit out a bill. If you receive a 1099 for income that isn’t yours or the income listed is incorrect, get the issuer to file a corrected form with the IRS.

2. Returns claiming the home-buyer credit
First-time homebuyers and longtime homeowners who claimed the homebuyer credit should be prepared for IRS scrutiny. Make sure you submit proper documentation when taking this credit. First-time homebuyers have to attach a copy of their settlement statement to the return, and longtime homeowners should also attach documents showing prior ownership of a home, including records of property tax and insurance coverage. All claims for this credit are being screened. As of May 2010, more than 260,000 returns had been selected for correspondence audits (examinations done by mail rather than face-to-face) because filers did not attach the necessary documents to their tax returns. And those numbers will continue to grow.

3. Claiming large charitable deductions
This comes up again and again because the IRS has found abuse on audit, especially with those taking larger deductions. We all know that charitable contributions are a great write-off and help you to feel all warm and fuzzy inside. However, if you’re charitable deductions are disproportionately large compared to your income, it raises a red flag. That’s because the IRS can tell what the average charitable donation is for a person in your tax bracket. Also, if you don’t get an appraisal for donations of valuable property or if you fail to file Form 8283 for donations over $500, the chances of audit increase. Be sure you keep all your supporting documents, including receipts for cash and property contributions made during the year, and abide by the documentation rules. And attach Form 8283 if required.

4. Home office deduction
The IRS is always very interested in this deduction, primarily because it has a pretty high adjustment rate on audit. This is because history has shown that many people who claim a home office don’t meet all the requirements for properly taking the deduction and others may overstate the benefit. If you qualify, you can deduct a percentage of your rent, real estate taxes, utilities, phone bills, insurance, and other costs that are properly allocated to the home office. That’s a great deal. However, in order to take this write-off, the space must be used exclusively and on a regular basis as your principal place of business. That makes it difficult to claim a guest bedroom or children’s playroom as a home office, even if you also use the space to conduct your work. Exclusive use means a specific area of the home is used only for trade or business, not also where the family watches TV at night.

5. Business meals, travel and entertainment
Schedule C is a treasure trove of tax deductions for self-employed. But it’s also a gold mine for IRS agents, who know from past experience that self-employed tend to claim excessive deductions. Most under-reporting of income and overstating of deductions are done by those who are self-employed. And the IRS looks at both higher-grossing sole proprietorships as well as smaller ones.
Big deductions for meals, travel and entertainment are always ripe for audit. A large write-off here will set off alarm bells, especially if the amount seems too large for the business. Agents know that many filers slip in personal meals here or fail to satisfy the strict substantiation rules for these expenses. To qualify for meals or entertainment deductions, you must keep detailed records generally documenting the following for each expense: amount, place, persons attending, business purpose and nature of discussion or meeting. Also, receipts are required for expenditures over $75 or any expense for lodging while traveling away from home.

6. Claiming 100% business use of vehicle
Another area that is ripe for IRS review is use of a business vehicle. When you depreciate a car, you have to list on Form 4562 what percentage of its use during the year was for business. Claiming 100% business use for an automobile on Schedule C is red meat for IRS agents. They know that it’s extremely rare that an individual actually uses a vehicle 100% of the time for business, especially if no other vehicle is available for personal use. IRS agents are trained to focus on this issue and will closely scrutinize your records. Make sure you keep very detailed mileage logs and precise calendar entries for the purpose of every road trip. Sloppy recordkeeping makes it easy for the revenue agent to disallow your deduction. As a reminder, even if you use the IRS’ standard mileage rate to deduct your business vehicle costs, ensure that you are not also claiming actual expenses for maintenance, insurance and other out-of-pocket costs. The IRS has found filer noncompliance in this area as well and will look for this.

7. Claiming a loss for a hobby activity.
Your chances of “winning” the audit lottery increase if you have wage income and file a Schedule C with large losses. And, if your Schedule C loss-generating activity sounds like a hobby…horse breeding, car racing, and such…the IRS pays even more attention. It’s issued guidelines to its agents on how to sniff out those who improperly deduct hobby losses. Large Schedule C losses are audit bait, but reporting losses from activities in which it looks like you might be having a good time is just asking for IRS scrutiny.
Tax laws don’t allow you to deduct hobby losses on Schedule C; however, you do have to report any income earned from your hobbies. In order to claim a hobby loss, your activity must be entered into and conducted with the reasonable expectation of making a profit. If your activity generates profit three out of every five years (or two out of seven years for horse breeding), the law presumes you’re in business to make a profit, unless the IRS establishes to the contrary. If audited, the IRS is going to make you prove you have a legitimate business and not a hobby. So, make sure you run your activity in a business-like manner and can provide supporting documents for all expenses.

8. Cash businesses
Small business owners, especially those in cash-intensive businesses…taxi drivers, car washes, bars, hair salons, restaurants are an easy target for IRS auditors. The agency is well aware that those who primarily receive cash in their business are less likely to accurately report all of their taxable income. The IRS wants to narrow the tax gap, and history has shown that cash-based businesses are a good source of audit adjustments. It has a new guide for agents to use when auditing cash intensive businesses, telling how to interview owners and noting various indicators of unreported income.

9. Failure to report a foreign bank account.
The IRS is intensely interested in people with offshore accounts, especially those in tax havens. U.S. tax authorities have had some recent success in trying to get foreign banks (such as UBS in Switzerland) to disclose information on U.S. account holders. Also, the IRS had a voluntary compliance program where people came in and reported their foreign bank accounts and foreign assets in exchange for lesser penalties than they would have otherwise been subject to. The IRS has learned a lot from these probes.

Failure to report a foreign bank account can lead to severe penalties, and the IRS has made this issue a top priority. Make sure that if you have any such accounts, you properly report them when you file your return. Keep in mind, though, that if you have never previously reported the foreign bank account on your return, and you decide to do so for the first time in 2010, that might also look suspicious to the IRS.

10. Engaging in currency transactions
The IRS gets many reports of cash transactions in excess of $10,000 involving banks, casinos, car dealers and other businesses, plus suspicious activity reports from banks and disclosures of foreign accounts. A recent report by Treasury inspectors concluded that these currency transaction reports are a valuable source of audit leads for sniffing out unreported income. The IRS agrees and it will make greater use of these forms in its audit process. So if you are a person who makes large cash purchases or deposits, be prepared for IRS scrutiny. Also, beware that banks and other institutions file reports on suspicious activities that appear to avoid the currency transaction rules (such as persons depositing $9,500 cash one day and an additional $9,500 cash two days later).

11. Math errors
One of the biggest reasons that people receive a letter from the IRS is because of mathematical mistakes they make on their tax returns. If you make an error in your favor, you are going to hear from the tax man, and there is a greater risk of the IRS pulling the whole return for audit. So take time to ensure all your calculations are correct. Even though math errors may not lead to a full-blown audit, it’s always best to remain under the radar of IRS computers.

12. Taking higher-than-average deductions
If deductions on your return are disproportionately large compared to your income, the IRS audit formulas take this into account when selecting returns for examination. Screeners then pull the most questionable returns for review. But if you’ve got the proper documentation for your deduction, don’t be scared to claim it. There’s no reason to ever pay the IRS more tax than you actually owe.

To read more on this story, visit:
http://www.kiplinger.com/tools/slideshows/slideshow_pop.html?nm=tax_audit_redflags

If you have any questions on this topic, please contact bankruptcy & foreclosure defense attorney Timothy Kingcade, who is also a certified public accountant (CPA), which provides him with a unique understanding of how to handle tax-motivated bankruptcy cases against the IRS at (305) 285-9100. You can also find useful consumer information on the Kingcade & Garcia, P.A. website at www.miamibankruptcy.com.