Taxation                                                       

Individual Income Tax and IRS Debt Resolution

Working with the Internal Revenue Service (IRS) can be an intimidating experience.  With years of experience in the income tax industry, we provide income tax preparation, representation of IRS audits for individuals, and IRS debt resolution services throughout the United States.  IRS Circular 230 permits licensed attorneys, enrolled agents and Certified Public Accountants to appear before the IRS in all states.

Sam Rock, Esq., is a frequent speaker and published writer in the area of taxation of foreign born individuals.  He was an owner and general counsel of a tax preparation company that specialized in tax preparation services for Spanish speaking individuals.  Later he was the ITIN director of a nationally recognized and publicly traded tax tax preparation services, where he trained tax preparers throughout the U.S. on issues relating to how to work with undocumented tax preparers. 

Our focus and core expertise in the area of income tax generally relate to issues that relate to immigrants, U.S. ex-patriots, and collection issues.   These are our services:

1. 1.Amended Tax Returns to address issues with prior year returns. These cases ordinarily incorrect claims to dependency exemptions, claims to the Child Tax Credit, or incorrect filing status.  Normally our contact with the clients arises from a referral from an immigration lawyer that is concerned about their client’s tax return(s).  If a clients returns show a balance due after correcting the errors, then we will assist the client with a payment agreement to the IRS.
   

2. 2.Retroactive Claims to Unclaimed Credits for Immigrants who receive Social Security Numbers through lawful immigration proceedings.  This is one of our signature services.  Certain tax benefits are based upon whether an individual and his or her minor dependents have a Social Security Number (SSN) during a year when the individual was a tax resident.  Thus, if a taxpayer receives a SSN by virtue of lawful immigration proceedings, then the individual may be eligible to retroactively claim those tax benefits in years that the individual was a tax resident.  Determining whether a individual was a tax resident in the prior year will depend on the days present in the tax year or prior years as determined by the IRS substantial presence test.  In addition, the amount of the refund will depend upon the number of “qualifying children” the person can claim as dependents in the tax years.  This is a very complicated analysis that requires substantial documentation from the taxpayer, such as documentation to establish the taxpayer’s days in the tax years and documentation to establish the dependents’ residency with the taxpayer in all years the taxpayer seeks to claim the refund.  Our fees can be deducted from your refund through our arrangement with an independent escrow agent. 
   

1. Click here for the Intake Sheet to determine if you are eligible to claim prior year refunds:
   

2. Tax Client Intake Form.pdf 
   

1. Immigration lawyers should advise all clients who receive SSN’s for themselves and their families by virtue of adjustment of status, consular processing, deferred action, Temporary Status, or any other immigration benefit that the client could be eligible to retroactively claim these tax benefits.  If the client still owes legal fees to the immigration lawyer, then we work with an escrow agent who can pay part or all of your outstanding legal fees from the client’s refunds.  The client has to execute an attorney fee lien for your fees and a separate escrow agreement.  Additional fees apply for the escrow services of the independent 3rd party.  This service put you in a position to help a client that would otherwise not be able to afford your service.  This is a very nice service for practitioners and clients who understand that even the caring lawyers need to get paid for their work. 
   

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3. Immigration lawyers click here for Attorney Referral Brochure.pdf
   

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5. Immigration lawyers click here for Attorney Referral Form.pdf
   

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7. If your client needs 10 years of amended returns for a cancellation case, then you please give your clients the “10 year intake sheets” rather than the Client Intake Sheet above.  The sheet above is just for claims to prior year refunds, which your client should complete after they receive Social Security Numbers.
   

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10. The 10 years sheets are here:
    

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12. English:  Tax Client Intake Form.10 year form.aug2010.pdf
    

      Spanish: Tax Client Intake Form.10 year form.multiyear.spa.AUG2010.pdf

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3. We created a confidential “Cheat Sheet” to help lawyers, Judges and non-profits understand common issues at the intersection of tax and immigration.  If you would like a copy of the document, then please send us a specific request.  Send request to: sam@rocklawgroup.com.
   

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3. 3.Tax Returns for Immigrants who have never filed a tax return. Individuals who work and live in the U.S. are required to file a tax return unless the individual makes less than the filing threshold.  Individuals who are not eligible for a Social Security Number can apply for an Individual Taxpayer Identification Number (ITIN) for themselves, their spouse and dependents to enable the individual to file a tax return. 
   

4. 4.Tax preparation and asset disclosure for U.S. Ex-patriots.  U.S. Citizens and lawful permanent residents are free of tax obligations just because they are working outside the U.S.  However, it may be possible to reduce your tax obligation through the proper use of the foreign income exclusion and housing exclusions or deductions.  If you are paid as a subcontractor, then you will in most circumstances be responsible to pay FICA tax on your earnings abroad.  Depending on the value of your assets, you may also be subject to specific asset disclosure laws.  Lawful permanent residents should be cautious to properly plan their tax declarations to avoid abandoning their U.S. lawful permanent residency.   
   

5. 5.   Representation before the IRS on collection, audit or criminal matters.   These matters can move quickly and the Internal Revenue Code contains very specific deadlines for taxpayers to challenge IRS determinations and actions.  We charge an hourly rate in these cases and will also charge a non-refundable retainer.  The complexity of your tax situation, the amount of the debt, and posture of the case will determine the amount of the retainer and hourly rate.  We may also retain other 3rd party professionals to assist in your case.  In the event that you need to file amended tax returns, then we will contract an independent 3rd party Certified Public Accountant to prepare the returns.  We will not prepare tax returns for a client when advocating for the client in an audit, collections or in Tax Court.  It is impossible to determine a strategy in your case without a detailed analysis of your assets, current and future income, other debt obligations, and tax situation.