Tsev Hais Plaub Txoj Cai IRS lig dhau rau kev kuaj xyuas, yeej rau cov neeg them se

Cov nyiaj se rov qab yog qhov tsis txaus ntseeg txhua xyoo, tab sis lawv tseem ceeb. Lawv tseem ceeb rau cov tib neeg, kev lag luam thiab cov peev txheej. Txhua tus neeg yuav tsum ua ib qho, lossis ntau tshaj ib qho, nyob ntawm seb koj muaj pes tsawg lub koom haum. Tej zaum koj yuav muaj cov se hauv xeev los ua ntaub ntawv thiab. Tej zaum koj yuav xav tias koj daim ntawv teev npe yog qhov tseeb, thiab cia siab tias ua ntej hnub kawg. Qhov uas txhua leej txhua tus paub yog lub Plaub Hlis 15. Tau kawg, hnub ntawd txav me ntsis, xws li rau xyoo 2021 rov qab los, thaum hnub kawg yog lub Plaub Hlis 18, 2022. Cov chaw lag luam ntsib lwm cov hnub kawg. Yog li dab tsi yog qhov loj ntawm thaum koj ua ntaub ntawv? Pov thawj, rau ib yam. Nws tuaj yeem dhau los ua qhov tseem ceeb los ua pov thawj thaum koj foob vim txoj cai txwv. Puas yog nws tsis zoo los qhia rau IRS, "Thov txim, koj tuaj yeem tshawb xyuas kuv lig dhau lawm?" Txoj cai lij choj tseem ceeb tshaj plaws ntawm tsoomfwv txoj cai txwv tsis pub khiav peb xyoos tom qab koj xa koj cov se rov qab. Tab sis muaj ntau qhov kev zam uas muab IRS rau rau xyoo lossis ntev dua. Tab sis pib nrog peb xyoos ib txwm, suav li cas? Yog tias koj daim ntawv them se yuav dhau lub Plaub Hlis 15 tab sis koj ua ntawv ntxov, txoj cai yuav siv sijhawm peb xyoos tom qab hnub kawg.

Muaj ntau ntau IRS txoj cai txwv txoj cai thiab cov lus qhia ntawm no. Kev ua ntawv ntxov tsis pib peb xyoos ntxov. Yog tias koj tau txais qhov txuas ntxiv mus rau Lub Kaum Hli 15 thiab ua ntaub ntawv tom qab ntawd, koj li peb lub xyoos dhau los. Ntawm qhov tod tes, yog tias koj ua ntawv lig thiab tsis muaj qhov txuas ntxiv, txoj cai khiav peb xyoos tom qab koj hnub ua ntawv (lig) tiag. Nrog rau California cov ntaub ntawv se rov qab, lub xeev tau txais ib xyoo ntxiv, plaub xyoos tom qab ua ntawv. Tshawb xyuas ntxiv California txoj cai ntawm kev txwv thiab cov lus qhia tsis sib haum xeeb.

Yog tias koj ua dab tsi ua tiav nrog IRS lig-hnub, lossis txawm xyoo lig-koj xav ntsuas qhov IRS peb xyoos los ntawm koj qhov kev foob tiag. Hauv kev txheeb xyuas se thiab kev tsis sib haum xeeb, koj hnub ua ntawv thov tiag tiag tuaj yeem ua qhov tseem ceeb. Ib qho piv txwv loj tsis ntev los no yog Ninth Circuit tax cov ntaub ntawv Seaview Trading LLC thiab al. v. Tus Thawj Kav Tebchaws ntawm Internal Revenue, No. 20-72416 (9th Cir. May 11, 2022). IRS tau tshaj tawm $ 35.5 lab tus nqi se rau California raws li kev koom tes no. Seaview tau mus rau US Lub Tsev Hais Plaub Tax hais tias nws tsis raug, sib cav tias IRS tau txwv sijhawm. Tab sis Lub Tsev Hais Plaub Tax pom zoo nrog IRS. Ntawm qhov kev thov rov hais dua, Lub Ninth Circuit rocked IRS rov qab rau nws heels.

Thiab tag nrho nws tau los txog rau hnub ua se rov qab. Xyoo 2005, IRS tau thov Seaview daim ntawv se xyoo 2001, thiab Seaview tau xa mus rau IRS hauv xyoo 2005. Tab sis IRS tsis tau tshaj tawm daim nqi se txog xyoo 2010, ntau tshaj peb xyoos tom qab. Qhov tseem ceeb, IRS txoj haujlwm yog tias kev xa rov qab mus rau IRS tus kws tshuaj xyuas tsis yog "ua ntaub ntawv." Hav, koj yuav tsum xa nws mus rau IRS Lub Chaw Pabcuam uas raug xaiv rau koj cheeb tsam. Qhov ntawd yog tib yam uas suav tias yog "ua ntaub ntawv," IRS hais.

Qhov kev ntxhov siab pib xyoo 2002. Seaview xav nws tau ua nws daim ntawv ua se xyoo 2001 kev sib koom ua ke hauv lub Xya Hli 2002, tab sis IRS tsis muaj ntaub ntawv tau txais nws. Xyoo 2005, IRS tau hais tias nws tsis muaj ntaub ntawv, thiab tus neeg sawv cev IRS tau thov kom luam ib daim ntawv. Seaview faxed hauv ib daim ntawv kos npe. Lub hlis tom ntej, tib tus neeg sawv cev IRS hais rau Seaview tias xyoo 2001 rov qab los tau raug tshuaj xyuas. Tus neeg sawv cev nug kom paub ntau ntxiv, suav nrog ntau daim ntawv luam.

Xyoo 2006, Seaview tus accountant tau hais rau IRS hauv kev xam phaj tias nws tau muab daim ntawv sau se ua ntej, thiab qhia ib daim ntawv pov thawj. Xyoo 2007, Seaview tus kws lij choj xa tuaj lwm kos npe daim ntawv luam ntawm xyoo 2001 rov qab mus rau IRS tus kws lij choj. Qhov ntawd txhua yam suab zoo nkauj tsim nyog, tsis yog. Tom qab ntawd xyoo 2010, IRS tau tshaj tawm daim nqi loj, xav tau ntau lab. Seaview mus rau Tsev Hais Plaub Tax, hais tias nws lig dhau lawm. Tab sis Lub Tsev Hais Plaub Tax tau txiav txim rau IRS thiab tuav tias Seaview tsis tau "ua" daim ntawv them se thaum nws fax ib daim ntawv mus rau IRS tus neeg sawv cev, lossis txawm tias nws xa daim ntawv xa mus rau IRS tus kws lij choj. Cov no tsis yog "rov qab" hais tias Lub Tsev Hais Plaub Se. Yog li Seaview tau thov rov hais dua, thiab cuaj Circuit Court xav tias IRS ua si me ntsis ntxim hlub.

Tus Kws Txiav Txim Bumatay tau hais tias, "IRS pom txoj cai lij choj ib txoj hauv kev yog qhov teeb meem sab hauv thiab lwm txoj hauv kev rau kev sib foob kom zoo dua. Peb tsis kam ua raws li qhov kev sib tw twisted no. " IRS muaj lub sijhawm nyuaj piav qhia txog IRS cov ntawv sau tseg uas tau hais tias cov neeg them se uas nyob tom qab hauv lawv cov ntaub ntawv se yog qhov zoo tshaj plaws kom xa lawv cov ntaub ntawv xa rov qab ncaj qha nrog lawv cov neeg soj ntsuam lossis tus neeg saib xyuas nyiaj tau los, tsis xa lawv mus rau IRS Service Center!

Tom qab tag nrho, qhov ntawd zoo li ua rau muaj kev nkag siab zoo, yog tias tus kws tshuaj xyuas IRS hais tias "hav, koj qhov rov qab los nyob qhov twg, koj yuav tsum xa nws," koj puas xav muab nws? Lub Ninth Circuit tau hais tias cov ntaub ntawv qhia hauv IRS tsis muaj txoj cai lij choj, tab sis "lawv qhia tias IRS pom zoo tias tsis muaj kev tswj hwm tus txheej txheem ntawm 'ua ntaub ntawv' belated rov qab thiab nws, ib yam nkaus, ua raws li lub ntsiab lus zoo tib yam."

Txawm hais tias IRS cov lus sib cav, Ninth Circuit tau hais tias txoj cai se thiab IRS cov cai tsis tau teev cov txheej txheem uas tus neeg them se yuav tsum ua raws li txhawm rau ua kom tau daim ntawv them se rov qab. Raws li qhov tshwm sim, Ninth Circuit hais tias nws yuav vam khom lub ntsiab lus ntawm lo lus "cov ntaub ntawv." "Raws li lub ntsiab lus zoo tib yam ntawm 'ua ntaub ntawv,' peb tuav tias kev sib koom tes ua tsis zoo yog 'ua ntaub ntawv' ... thaum IRS tus neeg ua haujlwm tau tso cai kom tau txais thiab ua tiav qhov kev xa rov qab tsis zoo nug kev koom tes rau qhov kev xa rov qab, kev koom tes xa rov qab" raws li thov thiab tus thawj coj tau txais nws, Tus Kws Txiav Txim Bumatay tau hais.

Koj yuav tsum muaj peev xwm cia siab rau IRS qhov kev thov, tshwj xeeb tshaj yog nyob rau hauv rooj plaub zoo li no qhov twg Seaview tau ua txhua yam uas nws tau thov. Lub Cuaj Hlis feem ntau lub tswv yim hais tias: "IRS xav kom muaj peev xwm coj cov neeg them se xa rov qab mus rau nws cov neeg ua haujlwm raug cai, thaum tuav lub hwj chim los txiav txim siab tsis txaus ntseeg tias cov khoom xa rov qab yog 'ua ntaub ntawv' rau lub hom phiaj ntawm txoj cai txwv. Peb tsis lees txais txoj haujlwm tsis tseem ceeb no thiab ua raws li lub ntsiab lus zoo tib yam ntawm Txoj Cai Se. "

Puas yog qhov kev txiav txim siab pom tseeb? Hardly, thiab Seaview tau txais yeej loj ntawm no. Lub Tsev Hais Plaub Tax muaj lub sijhawm yooj yim txiav txim rau IRS. Thiab qhov kev tsis sib haum xeeb hnyav nyob rau hauv Lub Cuaj Hlis tau mus rau IRS. Hauv kev tsis pom zoo, Tus Kws Txiav Txim Bridget Bade tau hais tias Lub Tsev Hais Plaub Tax yog txhua yam. Kom meej meej, nws hais tias, ua txhaum ntawm IRS cov kev cai thiab cov se code, Seaview ua tsis tau tejyam muab nws cov se rov qab mus rau lub chaw muab kev pab tsim nyog - Ogden, Utah. Qhov ntawd yuav tsum yog qhov ntawd.

Qhov tseeb, Tus Kws Txiav Txim Bade tau hais tias, "Cov txiaj ntsig ntawm feem ntau txoj kev txiav txim siab yog zam txim rau cov neeg ua txhaum cai los ntawm qhov tsim nyog ua raws li cov cai tseem ceeb," Tus Kws Txiav Txim Bade tau hais. "Cov neeg tsim cai lij choj nyob txhua qhov chaw tuaj yeem zoo siab thaum lawv kawm tias tsis ua raws li ib feem ntawm txoj cai lossis kev tswj hwm, qhov seem ntawm txoj cai lossis kev tswj hwm tau muab 'tso tseg."

Dab tsi yog zaj lus qhia rau peb txhua tus neeg them se? Muaj ob peb zaj lus qhia zoo. Qhov loj tshaj plaws yog ua cov ntaub ntawv them se raws sij hawm, tsis lig, thiab ua raws li txoj cai. Qhov ntawd yog, yog cov lus qhia hais kom xa mus rau Ogden, ua li ntawd, tsis yog mus rau Fresno. Thiab thaum koj ua ntawv, khaws cov ntaub ntawv zoo ntawm raws nraim thaum koj ua ntawv thov, suav nrog kev lees paub hauv hluav taws xob, lossis pov thawj ntawm kev xa ntawv thiab daim ntawv lees paub. Koj xav tau cov ntaub ntawv pov thawj uas koj tau foob, thaum koj ua ntawv thov, thiab thaum IRS tau txais nws.

Koj yuav xav tsis thoob tias qhov tseem ceeb npaum li cas cov ntaub ntawv khaws cia hauv tsev tuaj yeem ua tau. Khaws cov khoom no rau hauv koj cov ntaub ntawv ruaj khov, suav nrog cov ntawv luam zoo ntawm tag nrho koj cov ntawv xa rov qab. Tsis txhob muab pov tseg, tsis tau. Khaws cov ntaub ntawv zoo thiab cov ntawv luam ntawm tag nrho koj sau ntawv nrog IRS thiab. Nws tuaj yeem zoo rau xa rov qab rau cov ntawv uas koj tau lees paub raws nraim li IRS tau hais rau koj ua. Txawm hais tias IRS tsis xa koj tsab ntawv, nws tuaj yeem pab kom paub meej tias koj nkag siab hauv koj tus kheej tsab ntawv rau lawv. Nws tuaj yeem muaj cov nyhuv estoppel hauv qee kis. Raws li koj xav tau, kev tsis sib haum xeeb ntawm se yuav kim. Ua koj qhov zoo tshaj plaws kom zam lawv, thiab thaum lawv tsis tuaj yeem zam, sim ua kom koj cov ducks ua ke. Yog xav paub ntxiv, mus saib 13 IRS Txoj Cai Lij Choj Cov Cai Txhua Tus Neeg Yuav Tsum Paub.