Collections Status. Estimated Installment Approximately $550 to pay within CSEDs does not include additional balance dues from

(1)

Intake Notes didnt file...

Compliance NO – 2015, 2018 & 2019 missing for compliance. 2020 due 5/17/2021. 2014, 2016,

& 2017 are Substitute for Returns (SFRs) which can be replaced with original returns.

Audit or Exam? NO

Appeal Deadlines? NO Collections Statute

Expiration Dates (CSED) 2014 – 8/6/2029 2016 –7/30/2029 2017 – 4/13/2031 First Time Abatement

(FTA) Opportunity 2014 ***New IRM updates makes SFRs ineligible for FTA but might qualify if an original is filed, can also request without replacing and see if approved.

Collections Status NOT in Collections Estimated Installment

Agreement (IA) Amount Approximately $550 to pay within CSEDs – does not include additional balance dues from required unfiled returns.

Collectability Opinion HIGH – taxpayer has 6 figure income, rental properties which could be source of equity and equity in retirement accounts.

Criminal Evaluation MEDIUM – taxpayer has not filed a tax return in a decade and had filing requirements for that entire time, along with an expected underpayment of tax for most years.

Summary & Strategy SFRs on 2014, 2016 & 2017 tax years count towards compliance but likely original returns for those years would show reduced tax due after accounting for Schedule A and

Schedule E. Filing original returns that increase tax due would create a new CSED for that addition. Lock in Letter issued 10/22/2020 so might help prevent future owing, if in effect, but still some chance of owing due to rental income.

Step 1. If not already done, discuss potential criminal ramifications of the debt with the taxpayer and advise he or she is free to seek legal counsel. If relationship continues for resolution purposes then consider drafting letter explaining the limited privilege afforded by 26 USC §7525. Either way document the conversation.

Step 2. Prepare 2014-2020 tax returns and file those required for compliance and are beneficial to the taxpayer.

Step 3. Run withholding calculator at irs.gov/individuals/tax-withholding-estimator and counsel client on correction needed to form W-4 and/or Estimated (ES) needed.

Step 4. Prepare 433F using current income and expenses, including necessary ES and/or withholding adjustments. This will give you an idea of monthly disposable income. Given income and assets unlikely to be anything but a full pay but worth knowing. Income producing assets usually off the table for liquidation purposes, i.e. rental properties.

Step 5. Once you know balance due and taxpayer’s financial situation you can sort through the options and figure out which one works best.

a. Full Pay IA – Will result in IRS filing a Notice of Federal Tax Lien (NFTL), true for any IA not within streamline criteria.

b. Use Equity in Assets (via Loans and/or Sale) to pay debt off. **Taxpayer will pay less in interest on a loan (with no penalties) which makes it an option to consider.

c. Use Equity in Assets (via Loans and/or Sale) to reduce debt and enter into Installment Agreement on remaining amount.

d. Submit 433F ***If partial pay situation expect requests to liquidate assets unless

you can make a case for not liquidating.

(2)

DISCLAIMER:

Tax Mentor Group, LLC dba tax Mentor (TMG) is not a law firm and does not provide legal advice. No attorney client relationship is created by use of these materials. TMG is not an accounting firm and the materials provided should not be taken as tax, accounting or financial planning advice.

These materials are provided “AS-IS,” TMG does not give any express or implied warranties of merchantability, suitability, or completeness for your particular needs.

The materials are used at your own risk and TMG takes no responsibility for errors or omissions. In no event will TMG, its employees, or affiliates be responsible or liable for any direct, indirect, incidental, special, exemplary or consequential damages arising from use of the provided materials.

TMG has created the materials on a “best efforts basis” and the user is responsible for taking all necessary steps to ensure that the information received is correct and suitable before undertaking any actions. In no way should TMG providing these materials be seen as a substitute for user’s existing professional obligations.

Including, but not limited to; Circular 230, state & national professional organizations, and requirements under insurance.

(3)

Taxpayer IRS Account Analysis

Income Breakdown 2018 2019 2020

Wage & Income Transcript Date Wages, Salaries, Tips, etc Social Security

Unemployment Compensations IRAs, Pensions and Annuities Other Income

Other Gains

Income Breakdown

(4)

IRS ACCOUNT STATUS DASHBOARD

Year Return Filed Filing Status Extension Date Lien Active Collections Active Examination Active Assessed Balance Accrued Balance Transcript Date

2021 - Uk - - not found

2020 No S $0.00 $0.00 5/5/2021

2019 No S $0.00 $0.00 5/5/2021

2018 No S 10/15/2019 $0.00 $0.00 5/5/2021

2017 SFR S 10/15/2018 No $21,280.28 $21,541.51 5/5/2021

2016 SFR S 10/15/2017 No $8,678.63 $8,937.22 5/5/2021

2015 No S 10/15/2016 $0.00 $0.00 5/5/2021

2014 SFR S 10/15/2015 No $18,880.49 $19,330.49 5/5/2021

2013 No HOH 10/15/2014 $0.00 $0.00 5/5/2021

2012 No HOH 10/15/2013 $0.00 $0.00 5/5/2021

2011 No HOH $0.00 $0.00 5/5/2021

2010 Original HOH 10/15/2011 Closed $0.00 $0.00 5/5/2021

2009 Original S 11/11/2010 Closed# $0.00 $18.84 5/5/2021

Total $48,839.40 $49,828.06

*Indicates an SFR was originally filed.

**Only positive numbers are included in the total.

***SA P = Separate Assessment without split liability is present but totals are not included in this report.

MFJ* Indicates a Separate Assessment is present for that Tax Year.

SA NF = Separate Assessment exists but transcript is not present.

RDNF = IRS Returned a transcript with no information. "Requested Data Not Found"

# = Indicates exam/audit is CP2000/AUR

(5)

WAGE INCOME SUMMARY

Definitions 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Totals

Transcript Date:

5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 not found 5/5/2021

Medicare Wages:

$157,073 $187,418 $184,445 $270,487 $241,820 $212,371 $207,337 $220,810 $193,028 - $1,874,789

Wages:

$140,589 $170,418 $161,445 $233,699 $198,087 $194,371 $186,859 $204,556 $188,885 - $1,678,909

Taxable FICA Wages:

$106,800 $110,100 $113,700 $122,209 $201,318 $118,500 $127,200 $203,802 $132,900 - $1,236,529

Fair Market Value:

- - $121,376 $134,630 $130,225 $139,827 $160,960 $146,137 $177,841 - $1,010,996

Federal Tax Withheld:

$30,032 $38,811 $35,913 $53,885 $46,402 $45,496 $42,738 $42,799 $39,947 - $376,023

Mortgage Interest Paid:

$46,122 $46,514 $44,852 $44,694 $35,412 $28,816 $27,674 $31,328 $26,952 - $332,364

Gross Distributions:

$0 $0 $118,709 $3,449 $0 $105,372 $0 $32,998 $0 - $260,528

Rent:

$10,032 $7,008 $8,682 $17,232 $22,635 $8,301 $43,725 $45,008 $42,945 - $205,568

Deferred Compensation:

$16,484 $16,999 $22,999 $36,787 $43,814 $18,000 $20,477 $16,254 $4,142 - $195,956

Rollover IRA Contributions:

- - $118,711 $2,449 - - - $121,160

Code DD Cost of Employer-Sponsored

Health Coverage:

- - - - $7,588 $19,919 $20,921 $16,515 $11,317 - $76,260

FICA Tax Withheld:

$4,485 $4,624 $7,049 $7,576 $12,481 $7,347 $7,886 $12,634 $8,239 - $72,321

Taxable Amount:

$0 $0 $0 $1,000 $0 $0 $0 $32,998 $0 - $33,998

Medicare Withheld:

$2,277 $2,717 $2,674 $4,509 $3,505 $3,190 $3,072 $3,201 $2,798 - $27,943

Non-employee Compensation:

$0 $0 $0 $0 $21,710 $0 $0 $0 $0 - $21,710

Proceeds:

- - - $75 - $21,169 - - $2 - $21,246

Cost or Other Basis:

- - - $55 - $10,317 - - - - $10,372

Mortgage Insurance Premiums:

- $293 $435 $426 $418 $409 $400 $390 $380 - $3,151

Prior Year Refund:

$1,885 $442 $0 $0 $0 $0 $0 $0 $0 - $2,327

Ordinary Dividends:

$11 $131 $231 $364 $507 $285 $24 $28 $32 - $1,613

Qualified Dividends:

$11 $131 $231 $364 $507 $285 $24 $28 $32 - $1,613

Student Loan Interest:

$705 - - - $705

Overpaid Interest:

- $692 - - - $692

Roth IRA Contribution:

- - - $500 - - $500

IRA Contributions:

$0 $0 $0 $0 $0 $0 $0 $0 $350 - $350

Stocks & Bonds:

- - $305 - - - $305

Points Paid:

$0 $97 $0 $0 $0 $0 $0 $0 $0 - $97

Interest:

$65 $0 $0 $0 $0 $0 $0 $0 $0 - $65

Allocated Tips:

$0 $0 $0 $0 $0 $0 $0 $0 $0 - $0

Capital Gains:

$0 $0 $0 $0 $0 $0 $0 $0 $0 - $0

Dividends:

$0 $0 $0 $0 $0 $0 $0 $0 $0 - $0

Pensions and Annuities:

$0 $0 $0 $0 $0 $0 $0 $0 $0 - $0

Real Estate Sales:

$0 $0 $0 $0 $0 $0 $0 $0 $0 - $0

Savings Bonds:

$0 $0 $0 $0 $0 $0 $0 $0 $0 - $0

*Summary Transcripts should not be used to create tax returns or amended returns due to their innaccuracies. Use the All Forms Wage and Income Transcripts.

(6)

INCOME DOCUMENTS

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Totals

Transcript Date: 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 5/5/2021 not found

W-2 1 1 1 2 2 1 1 2 1 0 12

1098 4 5 9 7 7 6 6 7 6 0 57

1098-C 0 0 0 0 0 0 0 0 0 0 0

1098-E 1 0 0 0 0 0 0 0 0 0 1

1098-T 0 0 0 0 0 0 0 0 0 0 0

5498 0 0 1 1 1 1 1 2 3 0 10

5498 SA 0 0 0 0 0 0 0 0 0 0 0

1099-A 0 0 0 0 0 0 0 0 0 0 0

1099-B 0 0 1 3 0 5 0 0 1 0 10

1099-C 0 0 0 0 0 0 0 0 0 0 0

1099-CAP 0 0 0 0 0 0 0 0 0 0 0

1099-DIV 1 2 2 2 2 2 1 1 1 0 14

1099-G 1 1 0 0 0 0 0 0 0 0 2

1099-H 0 0 0 0 0 0 0 0 0 0 0

1099-INT 1 0 0 0 0 0 0 0 0 0 1

1099-K 0 0 0 0 0 0 0 0 0 0 0

1099-LTC 0 0 0 0 0 0 0 0 0 0 0

1099-MISC 1 2 1 3 4 1 2 2 2 0 18

1099-OID 0 0 0 0 0 0 0 0 0 0 0

1099-PATR 0 0 0 0 0 0 0 0 0 0 0

1099-Q 0 0 0 0 0 0 0 0 0 0 0

1099-R 0 0 4 3 0 2 0 1 0 0 10

1099-S 0 0 0 0 0 0 0 0 0 0 0

(7)

INCOME DOCUMENTS (cont.)

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Totals

1099-SA 12/31/1899 12/31/1899 12/31/1899 12/31/1899 12/31/1899 12/31/1899 12/31/1899 12/31/1899 12/31/1899 12/31/1899

1042-S 0 0 0 0 0 0 0 0 0 0 0

SSA-1099 0 0 0 0 0 0 0 0 0 0 0

SSA-1042S 0 0 0 0 0 0 0 0 0 0 0

RRB-1099 0 0 0 0 0 0 0 0 0 0 0

RRB-1099R 0 0 0 0 0 0 0 0 0 0 0

RRB-1042S 0 0 0 0 0 0 0 0 0 0 0

W-2G 0 0 0 0 0 0 0 0 0 0 0

K-1 1041 0 0 0 0 0 0 0 0 0 0 0

K-1 1065 0 0 0 0 0 0 0 0 0 0 0

K-1 1120s 0 0 0 0 0 0 0 0 0 0 0

W-4 0 0 0 0 0 0 0 0 0 0 0

3921 0 0 0 0 0 0 0 0 0 0 0

3922 0 0 0 0 0 0 0 0 0 0 0

8805 0 0 0 0 0 0 0 0 0 0 0

1097-BTC 0 0 0 0 0 0 0 0 0 0 0

1098-Q 0 0 0 0 0 0 0 0 0 0 0

1099-LS 0 0 0 0 0 0 0 0 0 0 0

1099-MSA 0 0 0 0 0 0 0 0 0 0 0

1099-SB 0 0 0 0 0 0 0 0 0 0 0

5498-ESA 0 0 0 0 0 0 0 0 0 0 0

5498-MSA 0 0 0 0 0 0 0 0 0 0 0

1099-NEC 0 0 0 0 0 0 0 0 0 0 0

TOTAL 10 11 19 21 16 18 11 15 14 0 135

(8)

TAX RETURN OVERVIEW

SSN:

TAX SUMMARY 2017 2018 2019 2020

RETURN TRANSCRIPT DATE 5/5/2021 5/5/2021 5/5/2021 -

TAX RETURN FILED: SFR No No No

TYPE OF RETURN: 1040 1040 1040 -

WAGES, SALARIES, TIPS, ETC: - - - -

INCOME OTHER THAN WAGES, SALARIES, TIPS: - - - -

TOTAL (GROSS) INCOME: - - - -

TOTAL ADJUSTMENTS: - - - -

ADJUSTED GROSS INCOME: - - - -

STANDARD DEDUCTION: - - - -

TOTAL ITEMIZED DEDUCTIONS: - - - -

ADDITIONAL STANDARD DEDUCTION: - - - -

EXEMPTION AMOUNT: - - - -

FORM 1040EZ DEDUCTION AND EXEMPTION: - - - -

TAXABLE INCOME: - - - -

TENTATIVE TAX: - - - -

TOTAL CREDITS: - - - -

INCOME TAX AFTER CREDITS: - - - -

OTHER TAXES: - - - -

TOTAL TAX LIABILITY: - - - -

TOTAL PAYMENTS: - - - -

REFUND AMOUNT: - - - -

AMOUNT OWED WHEN FILED: - - - -

Prepared for: - XXX-XX-0425 XXX-XX-4010

(9)

ASED AND RSED DASHBOARD

Year Return Filed

Original Return

Filed Date Return Due Date Est ASED*

3 Yrs After Due Date (RSED)*

3 Yrs After Original Return Filed (RSED)*

If 3 Yr RSED Not Expired, Estimated Amount Available*

Credit/Payment Amounts Made Within Past 2 Years (RSED)*

2021 -

2020 No none 4/15/2021 open 4/15/2024 not filed $0.00 $0.00

2017 SFR none 10/15/2018 open 10/15/2021 not filed $42,738.00 $0.00

2016 SFR none 10/15/2017 open 10/15/2020 not filed expired $0.00

2015 No none 10/15/2016 open 10/15/2019 not filed expired $0.00

2014 SFR none 10/15/2015 open 10/15/2018 not filed expired $0.00

2010 Original 12/12/2011 10/15/2011 12/12/2014 10/15/2014 12/12/2014 expired $0.00

2009 Original 7/23/2010 11/11/2010 11/11/2013 11/11/2013 11/11/2013 expired $0.00

*ASED and RSED are estimates and do not calculate many exceptions such as fraud.

(10)

CSED CALCULATIONS AND IA PAYMENTS

** Code Assessment Date

Original Assessed

Amount

Remaining Balance

Estimated Total Tolling

Days

Estimated CSED

Months Until CSED

Estimated IA Payments CSED

(Including Daily Accrued Interest)**

Estimated IA Payments 72 Mths

T

290 Additional tax assessed 4/12/2021 $56,067.00 $13,329.00 4/13/2031 120 $128.73 $202.54 $176.14

T

276 Penalty for late payment of tax 4/12/2021 $2,399.22 $2,399.22 4/13/2031 120 $23.17 $36.46 $31.71

T

170 Penalty for not pre-paying tax 4/12/2021 $205.41 $205.41 4/13/2031 120 $1.98 $3.12 $2.71

T

166 Penalty for filing tax return after the 4/12/2021 $2,999.02 $2,999.02 4/13/2031 120 $28.96 $45.57 $39.63

T

196 Interest charged for late payment 4/12/2021 $2,347.63 $2,347.63 4/13/2031 120 $22.67 $35.67 $31.02

T

2017 Accrued Penalty $199.93 4/13/2031 120 $1.93 $3.04 $2.64

T

2017 Accrued Interest $61.30 4/13/2031 120 $0.59 $0.93 $0.81

T

2017 Total IA Payments $208.03

T

290 Additional tax assessed 7/29/2019 $50,670.00 $5,174.00 7/30/2029 100 $58.55 $78.62 $68.37

T

276 Penalty for late payment of tax 7/29/2019 $724.36 $724.36 7/30/2029 100 $8.20 $11.01 $9.57

T

166 Penalty for filing tax return after the 7/29/2019 $1,164.15 $1,164.15 7/30/2029 100 $13.17 $17.69 $15.38

T

196 Interest charged for late payment 7/29/2019 $709.40 $709.40 7/30/2029 100 $8.03 $10.78 $9.37

T

276 Penalty for late payment of tax 8/3/2020 $517.40 $517.40 7/30/2029 100 $5.85 $7.86 $6.84

T

196 Interest charged for late payment 8/3/2020 $389.32 $389.32 7/30/2029 100 $4.41 $5.92 $5.14

T

2016 Accrued Penalty $51.74 7/30/2029 100 $0.59 $0.79 $0.68

T

2016 Accrued Interest $206.85 7/30/2029 100 $2.34 $3.14 $2.73

T

2016 Total IA Payments $101.14

T

290 Additional tax assessed 8/5/2019 $64,706.00 $10,499.00 8/6/2029 100 $118.81 $159.54 $138.74

T

276 Penalty for late payment of tax 8/5/2019 $2,624.75 $2,624.75 8/6/2029 100 $29.70 $39.88 $34.69

T

166 Penalty for filing tax return after the 8/5/2019 $2,362.27 $2,362.27 8/6/2029 100 $26.73 $35.90 $31.22

T

196 Interest charged for late payment 8/5/2019 $2,511.04 $2,511.04 8/6/2029 100 $28.42 $38.16 $33.18

T

196 Interest charged for late payment 8/3/2020 $883.43 $883.43 8/6/2029 100 $10.00 $13.42 $11.67

T

2014 Accrued Penalty $0.00 8/6/2029 100 $0.00

T

2014 Accrued Interest $450.00 8/6/2029 100 $5.09 $6.84 $5.95

T

2014 Total IA Payments $218.75

T

243 Miscellaneous penalty IRC 6662(c), (d), 11/26/2012 $0.00 $0.00 11/27/2022 - $0.00

T

336 Interest charged for late payment 11/26/2012 $0.00 $0.00 11/27/2022 - $0.00

T

2010 Accrued Penalty $0.00 11/27/2022 0

T

2010 Accrued Interest $0.00 11/27/2022 0

T

2010 Total IA Payments $0.00

T

150 Tax return filed 2/6/2012 $16,658.00 $0.00 2/7/2022 - $0.00

T

150 Tax return filed 8/16/2010 $7,981.00 $0.00 8/17/2020 - $0.00

T

290 Additional tax assessed 3/19/2012 $1,431.00 $0.00 3/20/2022 - $0.00

(11)

CSED CALCULATIONS AND IA PAYMENTS (cont.)

** Code Assessment Date

Original Assessed

Amount

Remaining Balance

Estimated Total Tolling

Days

Estimated CSED

Months Until CSED

Estimated IA Payments CSED

T

276 Penalty for late payment of tax 3/19/2012 $6.88 $0.00 3/20/2022 - $0.00

T

196 Interest charged for late payment 3/19/2012 $87.89 $0.00 3/20/2022 - $0.00

T

276 Penalty for late payment of tax 12/23/2013 $285.25 $0.00 3/20/2022 - $0.00

T

196 Interest charged for late payment 12/23/2013 $64.62 $0.00 3/20/2022 - $0.00

T

2009 Accrued Penalty $0.00 3/20/2022 0

T

2009 Accrued Interest $18.84 3/20/2022 0

T

2009 Total IA Payments $0.00

(12)

CSED TOLLING CALCULATIONS

Year Code Explanation of Transaction Start Date End Date End Code Tolling Days

Additional Tolling

Days Total Days 2020

No Tolling Events Found 2019

No Tolling Events Found

? = This indicates a Pending IA with no closing.

Most times this does not toll, but if IRS denied IA it will.

Best way to confirm IA closing is call PPL.

(13)

IRS NOTICES

Tax Year Notice Number Notice Issued Date

2019

CP 0059 Notice issued 3/1/2021

2018

2017

Final notice before tax is determined by IRS 10/8/2019

2016

CP 071C Notice issued 8/3/2020

2014

CP 071C Notice issued 8/3/2020

2011

2010

2009

Review of unreported income 3/5/2012

Collection due process Notice of Intent to Levy -- issued 6/25/2012

(14)

IRS NOTICE DEFINITIONS

Notice Number IRS Notice Definitions

CP05 If you received an IRS CP05A Notice, the IRS is examining your tax return and needs you to send verifying documents.

CP21

You received a CP21 Notice because we made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

CP22

If you received an IRS CP22 Notice, the IRS made the change(s) you requested to your tax return and you own money on your taxes as a result of the change(s).

CP59 If you received an IRS CP59 Notice, the IRS has no record of you filing your prior personal tax return(s).

(15)

IRS ACCOUNT SUMMARY

Tax

Year Code Explanation of Transaction Date Amount

2021

No Account Transcript Found 2020

960 Appointed representative 6/8/2020 $0

971 Withholding allowances limited - letter sent to employer 10/22/2020 $0

No tax return filed 2019

140 Inquiry for non-filing of tax return 2/9/2021 $0

971 Notice issued CP 0059 3/1/2021 $0

474 Established non-filing of tax return 3/8/2021 $0

460 Extension of time to file tax return ext. Date 10-15-2019 4/8/2019 $0

971 Notice issued CP 0059 4/13/2020 $0

806 W-2 or 1099 withholding 4/15/2018 ($42,738)

971 Notice issued CP 0059 4/8/2019 $0

494 Final notice before tax is determined by IRS 10/8/2019 $0

150 Substitute tax return prepared by IRS 2/17/2020 $0

570 Additional account action pending 2/17/2020 $0

495 Resolved tax determination 3/23/2021 $0

599 Tax return secured 3/24/2021 $0

166 Penalty for filing tax return after the due date 04-12-2031 4/12/2021 $2,999

170 Penalty for not pre-paying tax 04-12-2031 4/12/2021 $205

196 Interest charged for late payment 4/12/2021 $2,348

276 Penalty for late payment of tax 4/12/2021 $2,399

290 Additional tax assessed 04-12-2031 4/12/2021 $56,067

971 Notice issued CP 0022 4/12/2021 $0

2016

806 W-2 or 1099 withholding 4/15/2017 ($45,496)

971 Notice issued CP 0059 7/23/2018 $0

196 Interest charged for late payment 7/29/2019 $709

276 Penalty for late payment of tax 7/29/2019 $724

(16)

IRS ACCOUNT SUMMARY (cont.)

Tax

2016

971 Notice issued CP 0022 7/29/2019 $0

971 Notice issued CP 071C 8/3/2020 $0

2015

806 W-2 or 1099 withholding 4/15/2015 ($54,207)

971 Notice issued CP 0059 3/28/2016 $0

196 Interest charged for late payment 8/5/2019 $2,511

276 Penalty for late payment of tax 8/5/2019 $2,625

971 Notice issued CP 0022 8/5/2019 $0

971 Notice issued CP 071C 8/3/2020 $0

2013

971 Notice issued CP 0059 5/27/2013 $0

590 Tax return not filed 1/14/2014 $0

766 Credit to your account 4/15/2011 ($13,170)

767 Reduced or removed credit to your account 4/15/2011 $13,170

806 W-2 or 1099 withholding 4/15/2011 ($19,357)

420 Examination of tax return 1/26/2012 $0

846 Refund issued 1/27/2012 $2,707

(17)

IRS ACCOUNT SUMMARY (cont.)

Tax

2010

150 Tax return filed 2/6/2012 $16,658

776 Interest credited to your account 2/6/2012 ($8)

777 Reduced or removed interest credited to your account 2/6/2012 $8

810 Refund freeze 2/6/2012 $0

811 Removed refund freeze 2/6/2012 $0

971 Notice issued CP 0005 2/6/2012 $0

241

Reduced or removed miscellaneous penalty IRC 6662(c), (d), (e), (f), (g), or (h)

Accuracy-Related Penalty 11/26/2012 ($2,634)

243

Miscellaneous penalty IRC 6662(c), (d), (e), (f), (g), or (h) Accuracy-Related

Penalty 11/26/2012 $2,634

300 Additional tax assessed by examination 00-00-0000 11/26/2012 $0

421 Closed examination of tax return 11/26/2012 $0

811 Removed refund freeze 11/26/2012 $0

971 Notice issued CP 0022 11/26/2012 $0

197 Reduced or removed interest charged for late payment 2/11/2013 ($64)

290 Additional tax assessed 00-00-0000 2/11/2013 $0

971 Notice issued CP 0021 2/11/2013 $0

2009

766 Credit to your account 4/15/2010 ($211)

767 Reduced or removed credit to your account 4/15/2010 $81

806 W-2 or 1099 withholding 4/15/2010 ($14,303)

846 Refund issued 8/13/2010 $6,533

150 Tax return filed 8/16/2010 $7,981

922 Review of unreported income 3/5/2012 $0

971 Notice issued CP 0022 3/19/2012 $0

971 Collection due process Notice of Intent to Levy -- issued 6/25/2012 $0

971 Tax period blocked from automated levy program 7/9/2012 $0

971 Collection due process Notice of Intent to Levy -- return receipt signed 7/13/2012 $0

670 Payment Miscellaneous Payment 11/26/2013 ($1,957)

(18)

PAYMENT, CREDIT, ABATEMENT HISTORY*

Tax Year Code Explanation of Transaction Date Amount

2017

806 W-2 or 1099 withholding 4/15/2018 -42738

2016

806 W-2 or 1099 withholding 4/15/2017 -45496

2014

806 W-2 or 1099 withholding 4/15/2015 -54207

2010

766 Credit to your account 4/15/2011 -13170

806 W-2 or 1099 withholding 4/15/2011 -19357

776 Interest credited to your account 2/6/2012 -8.43

776 Interest credited to your account 2/6/2012 -8.23

241 Reduced or removed miscellaneous penalty IRC 6662(c), (d), (e), (f), (g), or (h) Accuracy-Related Penalty11/26/2012 -2634 197 Reduced or removed interest charged for late payment 2/11/2013 -64.44 2009

766 Credit to your account 4/15/2010 -211

806 W-2 or 1099 withholding 4/15/2010 -14303

670 Payment Miscellaneous Payment 11/26/2013 -1956.64

*Does not include Civil Penalty amounts

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PENALTY AND INTEREST DASHBOARD

Year Return Filed FTA PA

Penalties Failure to File

Penalties Failure to Pay

Accuracy Related

Penalties Accrued Penalty Total Penalties* Accrued Interest Assessed Interest Total Interest

2021 - - - - $0.00 -

2020 No $0.00 $0.00 $0.00 $0.00 $0.00

2019 No $0.00 $0.00 $0.00 $0.00 $0.00

2018 No $0.00 $0.00 $0.00 $0.00 $0.00

2017 SFR N $2,999.02 $2,399.22 $199.93 $5,598.17 $61.30 $2,347.63 $2,408.93

2016 SFR N $1,164.15 $1,241.76 $51.74 $2,457.65 $206.85 $1,098.72 $1,305.57

2015 No $0.00 $0.00 $0.00 $0.00 $0.00

2014 SFR Y $2,362.27 $2,624.75 $0.00 $4,987.02 $450.00 $3,394.47 $3,844.47

2013 No $0.00 $0.00 $0.00 $0.00 $0.00

2012 No $0.00 $0.00 $0.00 $0.00 $0.00

2011 No $0.00 $0.00 $0.00 $0.00 $0.00

2010 Original $0.00 $0.00 $0.00 $0.00 ($8.43) ($8.43)

2009 Original ? $292.13 $0.00 $292.13 $18.84 $152.51 $171.35

Totals $6,525.44 $6,557.86 $0.00 $251.67 $13,334.97 $736.99 $6,984.90 $7,721.89

*Only includes Failure to File, Failure to Pay, Accuracy Related Penalties, & Accrued Penalties FTA = First Time Abatement Opportunity. Definitions as follows:

Y = Qualifies; N = Does not qualify; ? = transcript(s) missing for 3 yr look back PA = Prior Penalty Abatement in tax period.

n/a = As of 11-21-17 FTA only applies to 2001 and later tax years per IRM 20.1.1.3.3.2.1.4(a).

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RESOLUTION AND COLLECTION DASHBOARD

Year Accrued Balance Return Filed

SFR Filed Date

Final Notice of Intent To Levy

Date

Collections

Active Last Activity

Last Activity Date

Estimated CSED IA Payments*

Estimated 72 Mth IA Payments*

Estimated 84 Mth IA Payments*

2021 - - $0.00

2020 $0.00 No none none $0.00

2019 $0.00 No none none $0.00

2018 $0.00 No none none $0.00

2017 $21,541.51 SFR 1/28/2020 none No $208.03 $327.33 $284.66

2016 $8,937.22 SFR 5/29/2019 none No $101.14 $135.81 $118.08

2015 $0.00 No none none $0.00

2014 $19,330.49 SFR 6/18/2019 none No $218.75 $293.74 $255.45

2013 $0.00 No none none $0.00

2012 $0.00 No none none $0.00

2011 $0.00 No none none $0.00

2010 $0.00 Original none none $0.00 $0.00 $0.00

2009 $18.84 Original none 6/25/2012 $0.00 $0.00 $0.00

Total Estimated IA Payment (Does Not Include SRP)* $527.92 $756.88 $658.19

*Includes IRS daily accrued interest of 3% APR.