Martin Silver, PS

Attorney at Law

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IRS Collection Letters are Confusing (and probably intended to be)

April 9, 2017 by Martin Silver

Under law adopted by Congress about 20 years ago the IRS must follow a lock step procedure before it can begin enforced collection actions such as garnishment on wages, bank accounts, receivables and seizure of all other types of property.  One of the most urgent type of call our office gets is one from an… CONTINUE

Filed Under: Federal Tax Appeals, Internal Revenue Service, Tax Appeals

IRS Announces A New Payroll Tax Initiative

August 8, 2015 by Martin Silver

IRS recently announced a new “initiative” (July 31, 2015 e-mail for tax professionals), to make early contact with employers who are falling behind in their payroll taxes.  According to the announcement, when it appears an employer may owe a balance at the end of the quarter, Revenue Officers will be in contact before the quarterly… CONTINUE

Filed Under: Federal Tax News, Internal Revenue Service

Settlement Options with IRS and Washington State When Your Business Closes

June 5, 2015 by Martin Silver

When a business fails and closes it often has unpaid federal and Washington State taxes. Usually there isn’t much in the way of federal income taxes (Washington State has no income tax) but even if there are unpaid income taxes those will not normally be a serious issue if the business has operated as an… CONTINUE

Filed Under: Federal Audits, Federal Tax Appeals, Internal Revenue Service, State Audits, State Tax Appeals, Washington Department of Revenue

Footnote in IRS Manual Shows How to Save Money on Tax Penalty.

May 30, 2015 by Martin Silver

I recently had a conversation with a colleague concerning an IRS trust fund penalty case he had and was pleased that he had success with a little known footnote in the Internal Revenue Manual (IRM) which may save money for a company officer who would otherwise be liable for a payroll trust fund recovery penalty… CONTINUE

Filed Under: Business & Corporate Taxation, Tax Appeals

Sometimes an IRS Mistake is a Good Thing

July 7, 2014 by Martin Silver

It is easy to get discouraged by income tax bills, but it is a bad idea to get discouraged about a tax bill while there are still opportunities to contest the bill.   If a client is willing and has a reasonable basis for challenging the validity of the bill we usually encourage him or… CONTINUE

Filed Under: Federal Tax News, Internal Revenue Service

It May Be a Good Idea to Know Tax Collection Procedure Before Filing

April 5, 2014 by Martin Silver

On March 11, 2014, I was online at CNN’s homepage and came across a link to an article called “Can’t pay Your Taxes?  Don’t Panic:  Here’s What You Need to Know.”  I assume that the article was targeting income tax filers in contemplation of the current filing season, and it was correct enough as a simple explanation.  But, as often happens when a complex… CONTINUE

Filed Under: Internal Revenue Service

About Martin Silver, P.S.

Licensed to practice before the U.S. Tax Court and Washington State and Federal Courts.

Widely recognized authority and lecturer in State, Local and IRS tax matters.

Author of Washington Taxes: Representing Taxpayers Before the Washington Department of Revenue (Butterworth Publishing, 1992), and numerous articles.

"AV" rated by Martindale-Hubbell, the nation's most recognized legal directory.

Contact Us

Martin Silver, P.S.
1420 Fifth Avenue, Suite 3000
Seattle, WA 98101-2393

(206) 224-3461 phone
(206) 224-3459 fax
msilver@wolfenet.com

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1420 Fifth Avenue, Suite 3000, Seattle, WA 98101-2393 | Phone: (206) 224-3461 | Fax: (206) 224-3459 | Email
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