Wednesday, September 28, 2011

Payroll Taxes Trust Funds – Killer IRS Compromise

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What Will You Do When Your Paycheck And Family's Assets Are Wiped Out By The IRS? Don't Think It Can Happen? Read On...

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Payroll Taxes Trust Funds – Settling For Less Than The Full Amount Of IRS

Payroll Taxes Trust Funds

IRS offer in compromise should establish on a per entity basis. An individual, corporation (form 1120, 1120S), partnership (form 1065), or trust fund (form 1041) are all legal entities. As such they may owe taxes of various characters.

Payroll Taxes Owed By An Individual Or Partnership

The IRS does not distinguish trust fund versus non-trust fund in this offer situation. A sole proprietor who owes payroll will include the withholding tax, Social Security, Medicare, the matching portion, and all interest and penalties in the offer.

The individual will include any separate trust fund liability from a corporation, trust etc. assessed to them.

The individual will include any separate 1040 tax liability. Jointly owed 1040 taxes will be on a separate 656 joint offer application.

Payroll Taxes Trust Funds Owed By A Trust Or Corporation

The IRS will add this to any other tax, interest, or penalties owed by the entity as part of an offer for that entity.

If you have a corporation, form 1120 or 1120S, or a trust that owes payroll taxes, I may be able to save you about one half, without filing an offer in compromise.


These are common terms and our thoughts about them used us in our business:
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cp 75d - we need documentation to verify the income and withholding you reported on your tax return.
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foreign taxes - How to report or deduct foreign taxes paid?
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cp 161 - request for payment or notice of unpaid balance, balance due.
income tax breaks - What tax breaks can I get if I owe?
back pay - Money owed to you as payment from a prior period.
appeal - To question an action in an audit, collection, offer, etc. by the IRS employee.
form 433(oic) - Income and expenses form for OIC.
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payroll tax lien - lien department removal.
partcial payment installment agreements - tax forgiveness or relief.
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cp 25 - we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account.
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collection statute expiration date-after 10 years (if no extension actions) from assessment date taxes waved.
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cp 45 - we were unable to apply your overpayment to your estimated tax as you requested.
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cp 515l - this is a reminder notice that we still have no record that you filed your prior tax return or returns.
irs audit reconsideration - What form to apply to reopen an audit?
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audit guidelines for non profit - Rules for conducting a non for profit audit
cp 282 - you indicated on your Form 1065 U.S. return of Partnership income, or Form 1065-B, U.S. return of income for electing large partnerships that you have foreign partners.
back taxes - More than one tax owed for past periods.
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cp 10a - changes to your return because we believe there's a miscalculation involving earned income credit (eic).
cp 32 - we sent you a replacement refund check.
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unreported income 1099 - matching program.
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real estate audit - held as inventory or investor status.
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form 656 offer in compromise - fresh start program.
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how to stop wage garnishment- Ways to prevent wage garnishment.
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cp 14 - we sent you this notice because you owe money on unpaid taxes.
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cp 63 - we are holding your refund you have not filed one or more tax returns and we believe you will owe tax.
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letter 2761c - request for combat zone service dates.
form 1099c - cancellation of debt.
irs expat advisors - for out of country how many days test.
tax settlement companies - to represent me.
best attorney - The attorney to best represent you.
corporate tax relief - from IRS levy of bank account.
help with past taxes - tax attorney specializing in past due late taxes.
free irs help - tax return help for free.
irs audit protection - Steps to take to prevent an audit.
scams - frauds, ripoffs, stealing, fake, phoney, bogus, crooked, lying, con artist.
handle tax resolution - Tax resolution firms, resolve audit questions.
payroll tax statute of limitations - expiration of collections.
audit relief - Help from or reduction of tax from an audit adjustment or penalties and interest.
opportunity tax credit - audit
experienced tax attorney - CPA experienced in tax law issues.
review payment plan - for more expenses to lower monthly amount.
letters from the irs - How to respond to IRS letters?
tax debt forgiveness - OIC, reduce.
tax group - to discuss settlement.
cp 2006 - we received your information. We'll look at it and let you know what we're going to do.
havent filed my taxes in 3 years - didn't file prior years taxes.
tax relief definition - what qualifies for tax relief?
cp 2030 - we are proposing changes in income, credits and deductions reported on your U.S. corporation income tax return.
letter 2273c - installment agreement accepted: terms explained.
letter 3030c - balance due explained: tax/interest not paid.
letter 0681c - proposal to pay accepted.
cp 237a - call us to request your refund check.
arrangements - To settle an IRS dispute such as an agreement to make monthly installments, or an offer.
advisors - Attorneys or accountants who help with tax matters.
how to reduce irs debt - Debt reduction specialist.
irs code 6672 - trust fund, civil penalty.
appeal help - Desire for a professional to help with filing an IRS appeal.
basis of assets - The tax rules on assets to determine gains or losses etc.
bank account lien - The legal freeze of funds on my account when I don't pay my taxes.
941 audit - Payroll tax audit. All reports and deposits to make on time.
irs correspondence audit - letter from IRS asking for receipts.
tax debt payments - to avoid seizure of house and jail.
tax crisis management- out of hand, stop revenue agent.
cp 759 - le enviamos este aviso porque no tenemos registro que indique que usted radico su planilla o planillas de contribuciones personales.
financial analyst - Can a financial analyst help me with tax problems?
tax accountant houston - based company near my zip code.
assistance with IRS - Help by an attorney or CPA or EA to resolve IRS matters or issues.
Washington D.C. - Federal gov't tax.
irs collection letters - must I appear if I get a summons?
wife's name - missing or SS # not on return.
tax compromises - to pay less.
tax matters solutions - to settle IRS problems.
audit tips - Various ways to prevent an audit or how to handle an IRS audit.
what to do if irs audits my return - who should I hire?
analyst - CPA to review your financial data to obtain the best monthly payment plan.
representatives - who fight the IRS.
irs collection information statement - of income to reduce monthly payments.
aliens living abroad - Tax laws apply here too. The U.S. government wants money taxable you may think is not.
collection statute- laws on taking actions like of limitations for taking your money after 10 years of date of assessment.
criminal investigations - Division for fraud charges.
cp 22a - you owe money on your taxes due to change(s) you requested.
filing of a tax return is voluntary - Do I have to file a tax return?
cpa lawyers - attorney and CPA's to practice in tax court.
irs problems resolution - Best way to settle IRS problems.
notification of possible income underreporting - very serious matter.
cp 3219a - we received information that is different from what you reported, notice explains how the amount was calculated and how you can challenge it in U.S. tax court.
tax deduction for business - operations, home based business.
offshore consulting services - needed for tax haven legal advice.
irs levy advisor - Legal advice to remove levy.
tax audit penalties - 10%, fraud, failure to file, failure to pay.
tax relief companies - that help with IRS problems.
cp 722 - hicimos los cambios que usted solicito a su declaracion de impuestos para el año.
processable offer in compromise - refile rejected, turned down, appeal OIC.
audit secrets - Ways CPA's use to prevent and audit or to support items on a return after an audit starts.
u.s. tax representative - for fair share of taxes.
federal irs liens - remove tax liens on assets from government.
notice of levee - on paycheck.
audit adjustments - changes to tax return items reported on your return. This is made by a revenue agent.
sugar land accountant - IRS attorney, CPA, EA.
fbar filing - to elect on Sch B interest or signature authority.
EA - Enrolled agent who used to work for the IRS.
cp 503 - we have not heard from you and you still have an unpaid balance on one of your tax accounts.
reparations for slavery - tax credit denied.
monthly payment plans - review to lower payment amount.
return examination - of itemized deductions.
EA's - My EA did not file my tax return.
receipts for irs audit - missing lost in flood.
assistance - Help with IRS tax issues.
investigation division - criminal department, fraud.
best way to approach an audit - Dealing with calling and setting audit appointment, gathering up documents, who to hire, or "should I go to an IRS audit alone?"
bankrupt taxes - How To remove a tax liability through bankruptcy?
hire EA - enrolled agent who used to work for the IRS.
houston tax appeal - challenge IRS.
offer in compromise - Can I cut my taxes in half or close to zero?
cp 276a - we didn’t receive a correctly completed tax liability schedule.
cp 2531 - your tax return does not match the information we have on file.
cpa cheated - me and took illegal deductions and credits.
audit rules and regulations - Guidelines on conduction an IRS audit exam.
large donation red flag - defend audit of contributions.
form 433b - collection information statement for businesses.
cp 255 - we need information to complete the termination of your private foundation status.
negotiate irs payment payment plan - amount to pay monthly.
priority federal tax lien - in bankruptcy claim.
cpa services - for accounting, audit, IRS appeals, OIC.
www.irs.gov - on line.
cp 88 - we are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.
how to handle an irs audit - audit questions and guide and manual for audit meeting.
wages frozen - need paycheck released.
handle irs - issues, matters, problems, trust account.
back tax - Income or other tax from delinquent , old, prior years or periods.
paying old - taxes late.
form 656a - income certification for offer in compromise application fee (for individual taxpayer only)
notice without a certificate of assessment - excuse
cp 295a - we charged you a penalty on your Form 5500.
federal tax lien search - Where do I find if I have an IRS lien?
cp 601 - usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
cp 166 - we were unable to process your monthly payment because there were insufficient funds in your bank account.
afraid to talk to the IRS - If you don't have exp. dealing with the IRS and don't know that you should get your story straight first, do not talk to the IRS.
non wage garnishment - from broker investment account.
audit - Tax return examination by an IRS revenue agent.
levy exemptions - dependency, spouse, grandparents, kids, children.
letter 2272c - installment agreement cannot be considered.
equity search - Dissipated assets, equity in home, land equity, 401K, IRA.
tax home credit - reduction for first home, where you work.
what to do if you receive an audit letter from the IRS - How do I write an IRS letter?
tax help center - help line, help web sire on line phone number.
cp 178 - your tax return filing requirements may have changed. You may no longer owe excise tax.
payment plans - with IRS different types.
reserve income - to include on tax return.
cp 259b - you didn't file a required Form 990-PF, return of private foundation.
ex irs woman - woman CPA worked for the IRS in the past.
tax audit faqs - answers to improve results of audit.
bank levy by IRS collections - The government dept. that freezes your account.
form 1099 misc - misc. income.
cp 62 - we applied a payment to your account.
cp 90c - we lieved you for unpaid taxes. You have the right to a Collection Due Process hearing.
irs audit red flags - Ways that a return can be selected for audit.
enforced collection actions - Can IRS take my house?
letter 2801c - exempt status may not be allowed.
letter LP 47 - address information request.
irs back tax - didn't file returns for over 5 years.
credit report - stop IRS from putting lien on my credit report.
certified letter-How to write a certified letter to IRS, or what do do if you get a certified letter from the IRS.
audit advisors - CPA's or attorneys who council you in audit matters before the IRS.
schedule e audit - K-1s, distribution, 1120's, subs, 1065,
attorneys in sugar land - lawyers who advertise for customers or who have their offices in Sugar lands.

Here is a list of other tax preparers for you to consider:
Frederick MD IRS help
Lauren Braxton
Jerry E. Yeiter
Theobald Demahy & Co. P.C.
Jack Moore & Associates
Harrington Morrin LLP
Dan Setters
endtaxproblems.com
Lawrence Hoole
Dean Soape
Hopper Bothe Tax Services
Cooke & Company
Roni Deutch
ronideutch
Stephen Dann
omni tax
Ann Cunningham
Cindy McCullough
Molen & Associates
Harrington Morin
Michael Z. Mandale
ThomasReed
Wall & associates
Roel S. Almaraz
roni detch.com
Maxine Aaronson
Elias Lorenzana
Michael Minns
tax incorporated
Larry Kozielski
HBJ Tax Consultants
ADPi
Joesph Phillips
Bill Bradfield
Joesph L. Phillips
Nationwide Tax & Finacial
JD Wieand
Sterling Couch
ed
Cindy O. McCullough
James Houston
Tax tiger
Tax Whiz
E2e complete Tax Solutions LLC
KEVINPOHLE
Sheppard Law Office
Carolyn Jackson
Gina Gwozdz
Stephen J. Dann
C & G Tax Service
Elias V. Lorenzana
Gazaway & Co.
Karen Hightower
Grand Central Tax Station
Integrity financial associates
taxmasters.com
Salah Ali
Larry D. Giles EA
Fouts Financial Group Mary Rae Fouts EA CFP
Tax resolution services co
Lawrence G. Hoole
Hammack & Co.
Conklin Hruzek & Co
Donald Hopkins
Washington Tax Services
Billingslea and Associates
Gary
Ronald A. Stearns
David Stevens
Molen and Associates
Kathleen N. Costello
The Law Office of RJ Atkinson
DarrellCarpEA
Service Inc
j.k. harris lawsuit
Randy Reichstein
Allied Tax Consultants
Gary A. Grossman
Marilyn S. Farrell
omnitax.com
Cheryl Ryan
Titan tax relief
National tax solutions
darin mish
Roel S. Almaraz EA
J D Wieand
LarsonFinancialInc
Rhonda Esakov EA
ronidutch
The Corvino EA TAX RESOLUTION FIRM
Barry Picker CPA
Alex Gluzman
Tax Solutions LLC
James Coates
Beverly Yeiter CPA
Melissa L. Ellis P.C
Nathan Zeliff
FreedomTaxRelief
backtaxeshelp.com
KEVIN L. POHLE PLLC
Joe H. Stanfield
David DeJong
Tax Solutions Group
Ron Tabor EA
John F. Coggin
LP Tax Solutions
roni deutch
j k harris
Instant Tax Solutions
Albert V. Graci
tax lady
Donald Hopkins CPA
Sandy Suchoff
Rhonda L. Esakov EA
businesstaxrecovery.com
Richard Close
National Business Consulting
Ronald H. Tribolt
Jersey City
Hale Stewart
Tolbert
Judy Wingo
Ninja Tax
Michael W. Rose
Rhonda Esakov
Wall & associates inc
Alan J. Dlugash
ECG Resources
jk harris
Bobby R. Davis CPA
Patrick Williams
Gary Grossman
Greta Hicks
James P. Coates
Mark Hess
Coon Rapids
Tax Solution Network
Jeff Fouts
Bill Bradfield EA
JL Hood
James O. White Jr
William Taylor
George M. Yeiter
William Ford Taylor
Kevin L. Pohle
Kenneth Eichner
J.L Hood
BKD LLP
G. Dean Soape
jgtax
Rober McLean
DiCampli & Associates P.C.
jeffrey fouts
Gina L. Gwozdz
Alan Dlugash CPA
Addon Data Services Inc
u.s. tax relief
Tax ResourcesInc
Audrey Stebenne
Carolyn J. Jackson
Natalie Steadman
Constantine Sotiriades CPA
jgtaxgroup
Murray Novy
Tax Advantage Of Lakeland
Ronald Stearns SR
Debra Baity EA
JayAllenFinn
Services 165 Inc
Sidney Goldin
Jeff Kaplan
Trust Tax CPA
Edie Mayo
Marvin Poer
Jones & Ryan Tax Specialists
Frankfort
A-Accurate Tax Consultant
Dava Willis
Yeiter and Company
Lori M. LeVasseur
John Ellsworth
Mary Rae Fouts
Jerry D. Alexander
Beverly A. Yeiter CPA
tax master
Kristofer C. Kaufman Esq
Frank H. Simonton
Thomas G. Post
Fred Doyle Wood CPA
Arianna Huffington's Tax Problems
Mike C. Manoloff PC
Antonelli & Antonelli
Byron Ubernosky CPA
Jg tax group
Tax Relief Killer IRS Methods
Mike Habib EA
Patrick T. Williams
Scott Schaubhut
Westax LLC
Priority tax relief
roni deutch review
Richard F. Caldwell
Patricia George
Mr. Tax of America
Richard Harrington
Julie A. Welch
Grey W. Jones
Charles Lieser
Virgil Vickery
Rhonda L. Esakov
Eileen O'Conner
TX Tax Masters
James J. Weber
Martinez and Associates
Murray Young
Thomas G. Reed
William LH Morgan
Michael J. Jones
R. Jeffrey
David O. Stevens
Robert Bethea
Ann Arbor
Patrick Cantrell
Melton & Melton LLP
Bruce Hammack CPA
Thomas Reed P.C
Jacqueline Patterson
Eileen Oconner CPA
David Spitzberg
Larson Financial
Frank Heath Ea
HowardMooreMcDuffie
InstantTaxSolutions
CKTax Inc
ex IRS man James Robert Coleman EA
Wayne Adams
Charles E. Gebhardt
SBA Taxes Inc
Dan Pilla
Nestor Bello EA
Lion Tax Corporation
The Texas Tax Man
James J. Moore
Apex Tax Solutions
KanterAssociates
ing back taxes
Power Tax Relief
Allan Peiser
U.S. Tax Resolution LLC
tax law home.com
Martelle Law Offices P.A.
TaxNest
Sterling Clay Couch
The Tax Audit Pros
The IRS Hit Man
Waco Tax Resolution
Charles A. Newton Jr CPA
Peter J. Petry
Marvin F. Poer
Tax Inc
Franklin Square
Cheryl L. Ryan
roni dutch
Stanton Goldberg
Redd & Greaves P.C
American tax relief
Charles Gebhardt
Beverly Yeiter
Julie Welch
Lee Sperling
Yeiter & Company
Richard Caldwell
ronideutch.com
Jeffrey H. Kess
3C Tax Service
Gainer Donnelly
Alfredo Gaxiola
Donham & Williams P.C.
Dominic O. Amaugwu
Randy Reichstein P.C
S & B Tax Relief Service
David Neidhart CPA
Tax Freedom
ing
Jane Searing
Jane M. Searing
James Robert Coleman
Robert J. Fedor
Thuha Tax
Barry Picker
Ronnie L. Darden
Peter J. Petry P.C.
Raul Serrano JR
Spencer Fellows & Co.
Norman Leblanc
Pritchard & Tax Financial Services
Wayne Adams EA
taxmasters
Roland Maness
BRU Management Services
Premier tax solutions inc
Tolbert LLC
Frank Chovanetz CPA
Michael Mandale
John Townsend
Bailey & Galyen
Larry Rohal
Roel Almaraz EA
Matthew Previte
Gina's Tax Service
Tax Inc or Tax Incorporated
Associated tax
john harris
Sherry Tolbert
Chayim Kessler
matthew cohen attorney
George Yeiter
Rocky Engberg
Harlan Guettermann
Tax-Whiz
The National Internet
BrookwoodTaxService
Ricky Pritchard
tax masters
Sherry Langnau
Robert Somerville
Emanuel Tax & Accounting
Robert Mendall
Richard J.Lemon EA
CM&C
James Robert Coleman EA
James Morrison
D. Richard Harrington
j.k. harris settlement
Emerald Tax Professionals
DWK Tax Group LLC
FEDERAL tAX RESOLUTION LLC
Before hiring someone, it is recommended that you Google the tax consultants' names with words like fraud, scam, complaint, ripoff in the search query, to check their online reputation.

Here are some useful tax offices you may want to contact:
Vicksburg - 1009 Cherry St, Vicksburg, MS 39183
Westminster - 500 Jefferson County Pkwy, Golden, CO 80401
Earth City - 111 Corporate Office Dr. Earth City, MO 63045
Toledo - Four Seagate 433 N. Summit Toledo, OH 43604
Elliott City - 3003 Hospital Dr, Hyattsville, MD 20785
Laramie - 406 E Ivinson St, Laramie, WY 82070
Odessa - 119 W 4th St, Odessa, TX 79761
Saginaw - 4901 Towne Centre Saginaw, MI 48604
Burleson - 247 Elk Dr, Burleson, TX 76028
Weslaco - 255 S Kansas Ave, Weslaco, TX 78596
Flint - 917 N. Saginaw Street Flint, MI 48503
Borger - 600 N Main St, Borger, TX 79007
San Juan - 900B E Expressway 83, Pharr, TX 78577
Tyler - 909 ESE Loop 323 Rm 300 Tyler, TX 75701
Levelland - 501 Avenue G, Levelland, TX 79336
Glen Cove - 50 Barry Dr, Glen Cove, NY 11542
Lake Havasu City - 60 Acoma Blvd. Lake Havasu City, AZ 86403
Groves - 4605 Jerry Ware Dr, Beaumont, TX 77705
College Station - 1101 Texas Ave, College Station, TX 77840
Gaithersburg - 10 Distillery Rd, Westminster, MD 21157
Rotterdam - 920 Broad St, Newark, NJ 07102
Carson City - 1550 College Pkwy, Carson City, NV 89706
Hopkinsville - 121 W. Tenth St. Hopkinsville, KY 42240
Jeffersontown - 321 S 3rd St, Louisville, KY 40202
Myrtle Beach - 601 19th Ave. N. Myrtle Beach, SC 29577
Scottsdale - 4415 N Hayden Rd, Scottsdale, AZ 85251
Ennis - E Martin Luther King, Ennis, TX 75119
Massapequa - 74 Audrey Ave, Oyster Bay, NY 11771
Hauppauge - 1180 Veterans Memorial Hwy. Hauppauge, NY 11788
Gainsville - 710 Fair Ave, Gainesville, TX 76240
Beeville - 107 S Saint Marys St, Beeville, TX 78102
Stillwater - 411 E 3rd Ave, Stillwater, OK 74074
Springfield - 201 S 18th St, Springfield, OR 97477
Flagstaff - 1633 S. Plaza Way Flagstaff, AZ 86001
Harrisburg - 228 Walnut St. Harrisburg, PA 17108
Waterbury - 14 Cottage Pl. Waterbury, CT 06702
Glendale - 531 N Kenwood St, Glendale, CA 91206
Corcoran - 1000 Chittenden Ave, Corcoran, CA 93212
Keene - 33 West St Unit 4, Keene, NH 03431
Edmond - 2424 Old Timbers Dr, Edmond, OK 73034
Petaluma - 500 Meacham Rd, Petaluma, CA 94952
Dalton - 1008 Professional Blvd. Dalton, GA 30720
Santa Barbara - 1332 Anacapa St. Santa Barbara, CA 93101
League City - 260 S Egret Bay Blvd, League City, TX 77573
Fall River - 148 Peck St # R, Rehoboth, MA 02769
South Lake Tahoe - 1360 Johnson Blvd, South Lake Tahoe, CA 96150
Cherry Hill - 57 Haddonfield Rd Cherry Hill, NJ 08002
Huntsville - 5123 Research Dr. N.W. Huntsville, AL 35805
Aurora - 6162 S Willow Dr, Greenwood Village, CO 80111
Deer Park - 1201 Center St, Deer Park, TX 77536
Pampa - 816 S Hobart St, Pampa, TX 79065
Santa Fe - 2945 Rodeo Park Drive East Santa Fe, NM 87505
Hattiesburg - 701 North Main St. Hattiesburg, MS 39401
Providence - 380 Westminster St. Providence, RI 02903
Bloomington - 1550 American Blvd. East, Suite 700 Bloomington, MN 55425
Helena - 10 W. 15th St., Suite 2300 Helena, MT 59626
Jackson - 109 S. Highland Jackson, TN 38301
Hickory - 115 Fifth Ave. NW Hickory, NC 28601
Denver - 1999 Broadway Denver, CO 80202
Casper - 100 E. B St. Casper, WY 82601
Tracy - 213 W 11th St, Tracy, CA 95376
Glendale - 7350 W Camino San Xavier, Glendale AZ 85308
Madera - 14143 Road 28, Madera, CA 93638
El Monte - 9350 East Flair Dr. El Monte, CA 91731
Burnsville - 284 E Travelers Trl, Burnsville, MN 55337
North Las Vegas - 2432 N Martin L King Blvd, North Las Vegas, NV 89032
Arlington - 101 W Abram St, Arlington, TX 76010
Canton - 301 McKinley Ave. SW Canton, OH 44702
Citrus Heights - 7927 Auburn Blvd, Citrus Heights, CA 95610
Santa Fe - 14037 Delaney St, La Marque, TX 77568
Manteca - 302 Northgate Dr, Manteca, CA 95336
Saginaw - 910 N Watson Rd, Ft Worth, TX 76101
North Tonawanda - 216 Payne Ave, North Tonawanda, NY 14120
Sherman - 2001 N Loy Lake Rd, Sherman, TX 75090
Kansas City - Union Station, 30 W. Pershing Rd. Kansas City MO 64108
Kilgore - 1102 N Kilgore St, Kilgore, TX 75662
Oyster Bay - 74 Audrey Ave, Oyster Bay, NY 11771
Kent - 220 4th Ave S, Kent, WA 98032
Newport News - 2400 Washington Ave, Newport News, VA 23607
Val Verde - 27624 Parker Rd, Castaic, CA 91384
Laredo - 1110 Houston St, Laredo, TX 78040
San Bernardino - 290 N. D St. San Bernardino, CA 92401
Eureka - 826 4th St, Eureka, CA 95501
Columbus - 6068 Business Park Drive, Suite 124. Columbus, GA 31909
North Little Rock - 401 W Markham St, Ste 340, Little Rock, AR 72201
Pharr - 801 E Sam Houston Blvd, Pharr, TX 78577
Johnson City - 2513 Wesley St. Johnson City, TN 37601
Hemet - 1025 N State St, Hemet, CA 92543
Sutter - 2340 California St, Sutter, CA 95982
Mercedes - 400 S Ohio Ave, Mercedes, TX 78570
East Patchogue - 10 Ocean Ave, East Patchogue, NY 11772
Huntington Station - 1268 New York Ave, Huntington Station, NY 11746
Pine Bluff - 401 W Markham St, Ste 340 Pine Bluff, AR 72201
Hastings - 300 N Saint Joseph Ave, Hastings, NE 68901
Greenville - 440 Roper Mountain Rd. Greenville, SC 29615
Oakdale - 5300 Claus Rd, Modesto, CA 95357
Stamford - 22 Catoona Ln, Stamford, CT 06902
Detroit - 500 WoodwardAve. Detroit, MI 48226
Newark - 20 Washington Place Newark, NJ 07102
Minot - 305 17th Ave. SW Minot, ND 58701
Atascadero - 5575 Capistrano Ave, Atascadero, CA 93422
Clute - 218 Highway 332, Clute, TX 77531
Plainview - 99 W Main St, Smithtown, NY 11787
Staunton - 1600 N. Coalter St. Staunton, VA 24401
Watertown - RR 3, Watertown, SD 57201
Prestonsburg - 311 N. Arnold Ave. Prestonsburg, KY 41653
Scottsbluff - 2001 Broadway Scottsbluff, NE 69361
Redding - 850 Industrial St. Redding, CA 96002
Fort Smith - 4905 Old Greenwood Rd. Ft. Smith, AR 72903
Lincoln - 436 G St Ste 108, Lincoln, CA 95648
Tehachapi - 125 E F St, Tehachapi, CA 93561
Hollister - 440 5th St, Hollister, CA 95023
Sunrise Manor - 560 N Nellis Blvd, Las Vegas, NV 89110
Allentown - 245 N 6th St, Allentown, PA 18102
Desoto - 1801 N. Hampton Road Desoto, TX 75115
Weatherford - 1112 Santa Fe Dr, Weatherford, TX 76086
Riverside - 3939 13th St, Riverside, CA 92501
Hereford - 205 W 4th St, Hereford, TX 79045
Vancouver - 500 W. 12th St. Vancouver, WA 98660
Shirley - 2725 Main St, Stratford, CT 06615
Hampton - 903Enterprise Pkwy. Hampton, VA 23666
Anderson - 16 E 9th St, Anderson, IN 46016
Marquette - 1055 W. Baraga Ave. Marquette, MI 49855
Norwalk - 761 Main Ave. Norwalk, CT 06851
Roswell - 500 N. Richardson Roswell, NM 88201
Killeen - 3304 Community Blvd, Killeen, TX 76542
Sachse - 217 N 10th St, Garland, TX 75040
Lansing - 313 W Kalamazoo St Ste 1, Lansing, MI 48933
Lawton - 2202 SW A Avenue Lawton, OK 73501
Midwest City - 100 N Midwest Blvd, Oklahoma City, OK 73110
Frisco - 6101 Frisco Square Blvd, Frisco, TX 75034
Marina - 296 12th St, Marina, CA 93933
Henderson - 243 S Water St, Henderson, NV 89015
Charleston - 161 Court Street. Charleston, WV 25301
Paramus - 1 Kalisa Way Paramus, NJ 07652
Salt Lake City - 50 S. 200 East Salt Lake City, UT 84111
Big Spring - 310 Nolan St, Big Spring, TX 79720
Burlington - 128 Lakeside Ave. Burlington, VT 05401
Milwaukee - 211 W. Wisconsin Ave. Milwaukee, WI 53203
Grapevine - 636 S Main St, Grapevine, TX 76051
Fairfield - 165 Passaic Ave. Fairfield, NJ 07004
Florence - 401 W. Evans St. Florence, SC 29501
Richmond - 1402 Band Rd, Rosenberg, TX 77471
New Castle - 77 Reads Way, New Castle, DE 19720
Bishop - 386 W Line St, Bishop, CA 93514
Port St. Lucie - 7410 South US Hwy. 1 Port St. Lucie, FL 34952
Houston - 1919 Smith St. Houston, TX 77002
Rego Park - 59-17 Junction Blvd., Rego Park, NY 11368
Germantown - 8700 Georgia Ave, Germantown, MD 20910
West Warwick - 1170 Main St, West Warwick, RI 02893
Katy - 12941 I45 N Houston, TX 77060
Tuscon - 300 W. Congress Tucson, AZ 85701
Cranberry - 230 Executive Drive, Cranberry TWP, PA 16066
Butte - 124 W Granite St, Butte, MT 59701
Peoria - 2415 West Cornerstone Ct. Peoria, IL 61614
Greensboro - 4905 Koger Boulevard Greensboro, NC 27407
Saratoga Springs - 742 Bay Rd, Queensbury, NY 12804
Harlingen - 1810 Hale Ave. Harlingen, TX 78550
Vacaville - 301 Brown St, Vacaville, CA 95688
Waimalu - 330 N Cane St, Wahiawa, HI 96786
Dundalk - 7701 Wise Ave, Dundalk, MD 21222
Omaha - 1616 Capitol Avenue Omaha, NE 68102
Pocatello - 275 S. 5th Ave.Pocatello, ID 83201
Chesapeake - 1468 S Military Hwy, Chesapeake, VA 23320
Boulder - 1777 6th St, Boulder, CO 80302
Memphis - 22 N. Front St. Memphis, TN 38103
Brookings - 125 7th Ave, Brookings, SD 57006
Yonkers - 40 S Broadway, Yonkers, NY 10701
Kerrville - 700 Main St, Kerrville, TX 78028
Dickinson - 99 2nd St E, Dickinson, ND 58601
Athens-Clark County - 355 E. Hancock Ave. Athens, GA 30601
Hempstead - 16 Cooper St W, Hempstead, NY 11550
Lawrence - 1242 Massachusetts St, Lawrence, KS 66044
Lima - 401 W. North St. Lima, OH 45801
Carson - 21411 Orrick Ave, Carson, CA 90745
McKinney - 200 S McDonald St, McKinney, TX 75069
Macon - 435 2nd Street Macon GA 31201
Rio Rancho - 1041 Commercial Dr SE, Rio Rancho, NM 87124
Parsippany - 1719-C Rte. 10 Parsippany, NJ 07054
Bedford - 1816 Bedford Rd, Bedford, TX 76021
West University Place - 3018 Dowling St, Houston, TX 77004
Eau Claire - 2403 Folsom St. Eau Claire, WI 54703
Meridan - 501 Constitution Ave, Meridian, MS 3930
Richardson - 1222 E Arapaho Rd, Richardson, TX 75081
Bullhead City - 2580 Hwy. 95, Bullhead City, AZ 86442
York - 2801 Eastern Boulevard York, PA 17402
Waco - 6801 Sanger Ave., Ste 1000 Waco, TX 76710
Inglewood - 2930 W Imperial Hwy Ste 318, Inglewood, CA 90303
Lodi - 125 N Stockton St, Lodi, CA 95240
Sonoma - 810 Grove St, Sonoma, CA 95476
Walnut Creek - 185 Lennon Lane Walnut Creek, CA 94598
Ukiah - 100 N State St, Ukiah, CA 95482
Alexandria - 3508 Government Street Alexandria, LA. 71302
Middletown - 132 Kings Hwy, Warwick, NY 10990
Bangor - 324 Harlow St. Bangor, ME 04401
Austin - 825 E. Rundberg Ln. Austin, TX 78753
Bridgeport - 11 Chenoweth Dr. Bridgeport, WV 26330
Jersey City - 825 Bloomfield Ave, Glen Ridge, NJ 07028
Pearland - 3501 E Orange St, Pearland, TX 77581
Bennington - 205 South St, Bennington, VT 05201
Clinton - 1040 S Winter St Ste 2020, Adrian, MI 49221
Mount Pleasant - 418 N Madison Ave, Mount Pleasant, TX 75455
Miramar - 3600 SW 62nd Ave, Miramar, FL 33023
Rothschild - 10208 Park Plaza Rothschild, WI 54474
Fayetteville - 225 Green St. Fayetteville, NC 28301
Idaho Falls - 1820 East 17th St. Idaho Falls, ID 83404
Lodi - 217 W Elm St, Lodi, CA 95240
Oxnard - 635 S Ventura Rd, Oxnard, CA 93030
Portsmouth - 80 Daniel St. Portsmouth, NH 03801
Everett - 3020 Rucker Ave. Everett, WA 98201
St. Petersburg - 9450 Koger Blvd. Saint Petersburg, FL 33702
Queensbury - 375Bay Rd. Queensbury, NY 12804
Owensboro - 401 Frederica St. Owensboro, KY 42301
Fremont - 2450, Stevenson Blvd, Fremont, CA 94538
Lafayette - 4021-A Ambassador Caffery Parkway Lafayette, LA 70503
Mountainside - 200 Sheffield St Mountainside, NJ 07092
Brattleboro - 1222 Putney Rd. Brattleboro, VT 05301
Schiller Park - 5100River Road Schiller Park, IL 60176
Yuma - 2285 S. 4th Ave. Yuma, AZ 85364
Edison - 100 Dey Place Edison, NJ 08817
Napa - 1195 3rd St # 108, Napa, CA 94559
Pensacola - 7180 9th Ave North Pensacola, FL. 32504
Mays Landing - 5218 Atlantic Ave. Mays Landing, NJ 08330
Bozeman - 1805 S. 22nd Ave. Bozeman, MT 59718
Cleveland - 1240 E. Ninth St Cleveland, OH 44199
Merrimack - 19 Kearsarge, Merrimack, NH 03054
Juneau - 709 E Broad St, Gadsden, AL 35903
Clovis - 700 N Main St, Clovis, NM 88101
Cedar Rapids - 425 Second St. SE Cedar Rapids, IA 52401
Claymont - 800 N French St, Claymont, DE 19801
Andrews - 208 NW 2nd St, Andrews, TX 79714
Merrillville - 233 E. 84th Dr. Merrillville, IN 46410
West Babylon - 71 Sawyer Ave, West Babylon, NY 11704
Napa - 2121 Imola Ave, Napa, CA 94559
North Bellmore - 74 Audrey Ave, Oyster Bay, NY 11771
Ithaca - 320 W State St, Ithaca, NY 14850
Brawley - 860 Main St, Brawley, CA 92227
Laguna Niguel - 24000 Avila Rd. Laguna Niguel, CA 92677
Florence - 204 S. Walnut St. Florence, AL 35630
Columbia - 1835 Assembly St. Columbia, SC 29201
Alhambra - 630 S Almansor St, Alhambra, CA 91801
Broken Arrow - 1500 S Main St, Broken Arrow, OK 74012
Kiryas - 310 Center Dr, Riverhead, NY 11901
Amarillo - 7201 W. Interstate 40 Amarillo, TX 79106
Dover - 259 County Farm Rd, Dover, NH 03820
Hyannis - 75 Perseverance Way Hyannis, MA 02601
Bossier City - 501 Texas St, Shreveport, LA 71101
University Park - 5455 Blair Rd, Dallas, TX 75231
Carrollton - 1620 Denton Dr, Carrollton, TX 75006
Lynn - 7 Widger Rd, Marblehead, MA 01945
Orland Park - 14479 John Humphrey Drive, Orland Park, IL 60462
Camarillo - 751 Daily Dr. Camarillo, CA 93010
Paterson - 200 Federal Plaza Paterson, NJ 07505
Bonham - 514 Chestnut St, Bonham, TX 75418
Converse - 9239 Converse Business Ln, Converse, TX 78109
Shafter - 115 N Central Valley Hwy, Shafter, CA 93263
Temple - 6612 S General Bruce Dr, Temple, TX 76502
Farmers Branch - 4050 Alpha Rd., Rm 170 Farmers Branch, TX 75244
Shreveport - 3007 Knight St. Shreveport, LA 71105
Hockessin - 830 High Rd. Hockessin, DE 19707
Rancho Cucamonga - 9500 Etiwanda Ave, Rancho Cucamonga, CA 91739
Hanford - 1400 W Lacey Blvd, Hanford, CA 93230
Clarksdale - Third & Sharkey Ave. Clarksdale, MS 38614
Plainview - 901 Broadway St, Plainview, TX 79072
Lindsay - 240 E Honolulu St, Lindsay, CA 93247
Rutland - 1085 U.S. Route 4 East Rutland, VT 05701
Beaverton - 12350 SW 5th St, Beaverton, OR 97005
Woodland - 147 W Main St, Woodland, CA 95695
Winston Salem - 1677 Westbrook Plaza, Suite 160 Winston-Salem, NC 27103
Hendersonville - 101 Maple Dr N, Hendersonville, TN 37075
Racine - 1717 Taylor Ave, Racine, WI 53403
Watsonville - 18 W Beach St, Watsonville, CA 95076
Presque Isle - 36 North St. Presque Isle, ME 04769
Quincy - 1250 Hancock St Quincy, MA 02169
Danbury - 131 West St. Danbury, CT 06810
Rockford - 211 S. Court St. Rockford, IL 61101
Sioux City - 3539 Southern Hills Drive Sioux City, IA 51106
Avenal - 160 W Elm Ave, Coalinga, CA 93210
Franklin Square - 849 Fenworth Blvd, Franklin Square, NY 11010
Placer - 1855 Placer St, Redding, CA 96001
Morgantown - 797 E Brockway Ave, Morgantown, WV 26501
Olympia - 319 7th Avenue SE Olympia, WA 98501
Annapolis - 190 Admiral Cochrane Dr. Annapolis, MD 21401
Champaign - 310 W. Church St. Champaign, IL 61820
Columbia - 401 Hungerford Dr, Rockville, MD 20850
El Campo - 388 County Road 410, El Campo, TX 77437
Boston - JFK Federal Building 15 New Sudbury St. Boston, MA 02203
Alameda - 2233 Shoreline Dr, Alameda, CA 94501
Rowlett - 350 West Interstate 30 Garland, Garland, TX 75043
Chesterfield - 1122 Town and Country Commons Chesterfield, MO 63017
Stafford - 2440 Texas Pkwy, Missouri City, TX 77489
White Settlement - 8901 Clifford St, Fort Worth, TX 76108
Douglas - 1701 Mission Ave # A, Douglas, CA 92058
Pueblo - 215 W 10th St Ste 2, Pueblo, CO 81003
Norwalk - 12720 Norwalk Blvd, Norwalk, CA 90650
Pasadena - 1114 Davis St, Pasadena, TX 77506
Cameron Park - 3321 Cameron Park Dr, Cameron Park, CA 95682
Reading - 201 Penn St. Reading, PA 19601
Landover - 8401 Corporate Dr. Landover, MD 20785
Downey - 200 W Compton Bl, Downey, CA 90239
Sweetwater - 1701 Elm St, Sweetwater, TX 79556
Dayton - 200 W. Second St. Dayton, OH 45402
Martinsburg - 55 Meridian Parkway, Suite 107 Martinsburg, WV 25404
Eagan - 7009 York S, Minneapolis, MN 55435
Wylie - 300 Country Club Dr, Wylie, TX 75098
Traverse City - 2040 N. US 31 South, Traverse City, MI 49685
Winchester - 2745 Baltic Cir, Las Vegas, NV 89121
New York City - 110 W. 44th St. New York, NY 10036
Oshkosh - 215 Church Ave, Oshkosh, WI 54901
West Fargo - 117 8th St W, West Fargo, ND 58078
Rock Hill - 120 E Black St, Rock Hill, SC 29730
Bloomington - 301 S. Prospect Rd. Bloomington, IL 61704
Mililani CDP - 910 California Ave, Wahiawa, HI 96786
Oklahoma City - 55 N. Robinson Oklahoma City, OK 73102
Cheyenne - 5353 Yellowstone Rd Cheyenne, WY 82009
Deer Park - 24 Crossway Dr, Deer Park, NY 11729
Livingston - 2201 Fruitland Ave, Atwater, CA 95301
Richmond - 100 37th St, Richmond, CA 94805
Beaumont - 350 Pine St. Beaumont, TX 77701
Merrick - 200 Plandome Rd, Manhasset, NY 11030
Haltom city - 3072 Mustang Dr, Grapevine, TX 76051
Wilmington - 3340 JaeckleDr. Wilmington, NC 28403
Farmington - 800 E. 30th St. Farmington, NM 87401
Raleigh - 4405 Bland Rd. Raleigh, NC 27609
Lee's Summit - 9610 Keystone Dr, Lees Summit, MO 64086
Kodiak - 2930 Tongass Ave, Kodiak, AK 99901
Albany - Clinton Ave. & N. Pearl St. Albany, NY 12207
Albany - 235 Roosevelt Ave. Albany, GA 31701
Tuscaloosa - 2501 7th Street Suite 100 Tuscaloosa, AL 35401
Kenner - 250 Airline Dr # 2, Kenner, LA 70062
Peekskill - 1 Rosman Rd, Garnerville, NY 10923
Schertz - 795 Schertz Pkwy, Schertz, TX 78154
Gresham - 1333 NW Eastman Pkwy, Gresham, OR 97030
Patterson - 600 N 2nd St, Patterson, CA 95363
Sitka - 209 Jarvis St, Sitka, AK 99835
Ventura - 800 S Victoria Ave, Ventura, CA 93009
Cumberland - 4097 Diamond Hill Rd, Cumberland, RI 02864
North Star - 30 Spruce Ave, North Star, DE 19805
Queens - 8050 Baxter Ave, Elmhurst, NY 11373
South Gate - 5525 Imperial Hwy, South Gate, CA 90280
Lancaster - 1028 W Avenue J2, Lancaster, CA 93534
Billings - 2900 4th Ave. N. Billings, MT 59101
El Paso de Robles - 625 Riverside Ave, Paso Robles, CA 93446
North Platte - 300 E. Third St. North Platte, NE 69101
Seattle - 915 Second Ave. Seattle, WA 98174
Socorro - 9670 Rio Del Norte, El Paso, TX 79927
Paducah - 2765 Wayne Sullivan Dr. Paducah, KY 42003
Valley Stream - 123 S Central Ave, Valley Stream, NY 11580
Rochester - 255 East Ave. Rochester, NY 14604
Sophia - 420 Riffe St. Sophia, WV 25921
Belton - 333 Water St, Belton, TX 76513
Freehold - 4 Paragon Way Freehold, NJ 07728
Montgomery - 1285 Carmichael Way. Montgomery, AL 36106
Jacinto City - 602 Beresford St, Houston, TX 77015
Evansville - 7409 Eagle Crest Blvd. Evansville, IN 47715
Gillette - 3101 S Gamer Lk, Gillette, WY 82716
Daytona Beach - 149 S. Ridgewood Ave Daytona Beach, FL 32114
Prescott - 434 W. Gurley Street Prescott, AZ 86301
Shawnee - 12425 W 87th Pkwy, Ste 300, Shawnee KS 66051
Oceanside - 8050 Baxter Ave, Elmhurst, NY 11373
King City - 200 Broadway St # 62, King City, CA 93930
Knit - 301 Broad St. Knit, AK 99901
West Seneca - 2001 Union Rd, West Seneca, NY 14224
Orlando - 850 Trafalgar Ct. Maitland, FL 32751
Lamesa - 214 N Austin Ave, Lamesa, TX 79331
Ames - 416 Douglas Ave Ste 202, Ames, IA 50010
San Jose - 55 S. Market St. San Jose, CA 95113
Richland - 825 Jadwin Ave. Richland, WA 99352
Ridgecrest - 250 W Ridgecrest Blvd, Ridgecrest, CA 93555
Knoxville - 710 Locust St. Knoxville, TN 37902
Babylon - Ocean Pkwy, Babylon, NY 11702
Lexington-Fayette - 1500 Leestown Rd. Lexington, KY 40511
Santa Cruz - 400 Encinal St, Santa Cruz, CA 95060
Pittsburgh - 1000 Liberty Avenue Pittsburgh, PA 15222
Madison - 1242 Fourier Drive - Suite 200 Madison, WI 53717
San Angelo - 33 E. Twohig San Angelo, TX 76903
Dearborn - 400 Monroe St, Detroit, MI 48226
Cape Coral - 1039 SE 9th Ave # 102, Cape Coral, FL 33990
Alamo - 501 N Tower Rd, Alamo, TX 78516
Fort Wayne - 201 E. Rudisill Blvd. Fort Wayne, IN 46806
Davis - 1947 Galileo Ct Ste 103, Davis, CA 95618
Anaheim - 200 S Anaheim Blvd, Anaheim, CA 92805
Rome - 630 Avenue C, Bayonne, NJ 07002
Ontario - 2314 S Mountain Ave, Ontario, CA 91762
Seabrook - 1350 Nasa Pkwy, Houston, TX 77058
Plymouth - 300 S St, Minneapolis, MN 55487
Freeport - 510 S Avenue A, Freeport, TX 77541
New City - 18 New Hempstead Rd, New City, NY 10956
Fremont - 1206 W 23rd St, Fremont, NE 68025
Alamogordo - 1101 New York Ave, Alamogordo, NM 88310
Des Moines - 210 Walnut St. Des Moines, IA 50309
Selma - 3400 McCall Ave # 124, Selma, CA 93662
Cranston - 301 Pontiac Ave, Cranston, RI 02910
Hilton Head Island - 131 Mathews Dr, Hilton Head Island, SC 29926
Paradise - 2475 Chandler Ave, Las Vegas, NV 89120
Chicago - 230 S. Dearborn St. Chicago, IL 60604
Waterloo - 201 Tower Park Dr. Suite 102 Waterloo, IA 50701
Centennial - 144 W Colfax Ave, Denver, CO 80202
Dickinson - 215 Tanglewood Dr, Dickinson, TX 77539
Gilroy - 379 Tomkins Ct, Gilroy, CA 95020
Lockhart - 901 Bois Darc St, Lockhart, TX 78644
Overland Park - 6717 Shawnee Mission Parkway Overland Park, KS 66202
Dixon - 7178 Yolano Rd, Dixon, CA 95620
Mission Viejo - 27652 Esla, Mission Viejo, CA 92691
Santa Paula - 815 E Santa Barbara St, Santa Paula, CA 93060
Chattanooga - 5740 Uptain Rd. Chattanooga, TN 37411
Denton - 221 N Elm St, Denton, TX 76201
Kailua - 1112 Kapahulu Ave, Honolulu, HI 96816
Cleburne - 10 N Robinson St, Cleburne, TX 76031
Grand Island - 208 N Pine St, Grand Island, NE 68801
Henderson - 20 N Main St, Henderson, KY 42420
Troy - 500 Federal St, Troy, NY 12180
Enid - 601 S. Harding Enid, OK 73703
New Haven - 150 Court St. New Haven, CT 06510
Compton - 200 W Compton Blvd, Compton, CA 90220
Brookside - 710 McKennans Church Rd, Wilmington, DE 19808
Brownfield - 506 N 6th St, Brownfield, TX 79316
Fort Collins - 301 S. Howes St. Ft. Collins, CO 80521
West Jordan - 8040 Redwood Rd, West Jordan, UT 84088
Baldwin - 437 Ward Ave, Mamaroneck, NY 10543
Sandy - 210 W Sego Lily Dr, Sandy, UT 84070
Newburgh - 1496 Route 300, Newburgh, NY 12550
Manhattan - 4233 Kennedy Blvd # 1, North Bergen, NJ 07047
Stoneham - 1 Montvale Ave. Stoneham, MA 02180
Wilkes-Barre - 7 North Wilkes-Barre Blvd Wilkes-Barre, PA 18702
Sunnyvale - 301 Carl Rd, Sunnyvale, CA 94089
Aurora - 110 E Sycamore St, Sycamore, IL 60178
Concord - 4050 Port Chicago Hwy, Concord, CA 94520
Moreno Valley - 21150 Box Springs Rd Ste 202, Moreno Valley, CA 92557
Crescent City - 981 H St # 150, Crescent City, CA 95531
Joplin - 402 S. Main St. Joplin, MO 64801
LaVale - 14701 National Highway LaVale, MD 21502
Highland Village - 3196 Justin Rd, Lewisville, TX 75077
Lindenhurst - 123 N Wellwood Ave, Lindenhurst, NY 11757
Pompano Beach - 101 Twin Dolphin Dr, Pompano Beach, CA 94065
Downers Grove - 2001 Butterfield Rd. Downers Grove, IL 60515
Raymondville - 71 W Hidalgo Ave, Raymondville, TX 78580
Seguin - 1440 E Kingsbury St, Seguin, TX 78155
Green Bay - 440 Security Boulevard Green Bay, WI 54313
Lakeland - 2133 Harden Blvd Lakeland, FL 33803
Calexico - 301 Heber Ave, Calexico, CA 92231
Las Cruces - 505 S. Main, Suite 149 Las Cruces, NM 88001
Grand Rapids - 3251 N. Evergreen Dr. N.E. Grand Rapids, MI 49525
The Colony - 5151 N Colony Blvd, The Colony, TX 75056
Torrance - 18411 Crenshaw Blvd Ste 240, Torrance, CA 90504
Auburn - 152 Genesee St, Auburn, NY 13021
Baton Rouge - 2600 Citiplace Centre Baton Rouge, LA. 70808
Joliet - 501 Ella Ave, Joliet, IL 60433
New Windsor - 300 Commerce Dr. New Windsor, NY 12553
Saint George - 86 S Main St, Saint George, UT 84770
Warren - 29600 S Civic Center Blvd, Warren, MI 48093
Topeka - 120 S.E. Sixth Ave. Topeka, KS 66603
Eugene - 211 E 7thEugene, OR 97401
Silver Spring - 8720 Georgia Ave, Silver Spring, MD 20910
Longview - 1800 NW Loop 281 Longview, TX 75604
Irving - 303 S O Connor Rd, Irving, TX 75060
Worcester - 120 Front St. Worcester, MA 01608
Gainesville - 329 Oak St Gainesville, GA 30501
Coppell - 400 Freeport Pkwy, Coppell, TX 75019
Cicero - 1000 Walnut St, Murphysboro, IL 62966
Twentynine Palms - 73663 Manana Dr, Twentynine Palms, CA 92277
Melbourne - 431 N. Wickham Road Melbourne, FL 32935
Covington - 303 Court St, Covington, KY 41011
Missoula - 2681 Palmer St Missoula, MT 59808
West Hartford - 50 S Main St # 109, West Hartford, CT 06107
Richmond - 400 N. Eighth St. Richmond, VA 23219
Waukesha - 500 Riverview Ave, Waukesha, WI 53188
Reno - 200 S. Virginia St. Reno, NV 89501
Charlotte - Five Resource Square,10715 David Taylor Drive Charlotte, NC 28262
Manchester - 1000 Elm St.9th Floor Manchester, NH 03101
Iowa City - 220 S Gilbert St, Iowa City, IA 52240
Selden - 611 Old Post Rd, Fairfield, CT 06824
Salinas - 168 W Alisal St # 1st, Salinas, CA 93901
Toms River - 118 Washington St, Toms River, NJ 08753
Asheville - 151 Patton Ave. Asheville, NC 28801
Gadsden - 709 E Broad St, Gadsden, AL 35903
Stockton - 4643 Quail Lakes Dr. Stockton, CA 95207
Sioux Falls - 1720 S. Southeastern Ave. Sioux Falls, SD 57103
Rio Grande City - 5408 Brand St, Rio Grande City, TX 78582
Plano - 7501 Independence Pkwy, Plano, TX 75025
Orem - 95 E Center St, Orem, UT 84057
Fairfield - 275 Beck Ave, # 5-240, Fairfield, CA 94533
Jacksonville - 2831 Talleyrand Ave, Ste 100, Jacksonville, FL 32206
Freeport - S Main, Freeport, NY 11520
Washington - 77 K Street NE Washington, DC 20002
St. Cloud - 3800 8th Street North St. Cloud, MN 56303
Delano - 712 Washington St, Delano, CA 93215
Colchester - 781 Blakely Rd, Colchester, VT 05446
San Benito - 1120 W Us Highway 77, San Benito, TX 78586
Sanger - 210 S Academy Ave, Sanger, CA 93657
Gatesville - 675 W Walnut St, Garland, TX 75040
Sonoma - 19722 8th St E, Sonoma, CA 95476
Fairview Heights - 380 Fountain Office Court Fairview Heights, IL 62208
Thousand Oaks - 72 Moody Ct, Thousand Oaks, CA 91360
Columbus - 200 N. High St. Columbus, OH 43215
Sterling Heights - 3338 Coolidge Hwy, Berkley, MI 48072
Trenton - One State St. Square, 50 West State St. Trenton, NJ 08608
Grass Valley - 200 Litton Dr, Grass Valley, CA 95945
Roswell - 155 Towne Lake Pkwy, Woodstock, GA 30188
Lake Los Angeles - 16921 E Avenue O O # G, Palmdale, CA 93591
Hagerstown - 1260 Maryland Ave. Hagerstown, MD 21740
Hurst - 1505 Precinct Line Rd, Hurst, TX 76054
Charleston - 1 Poston Rd. Charleston, SC 29407
East Orange - 44 City Hall Plz, East Orange, NJ 07017
Indianapolis - 575 N. Pennsylvania St. Indianapolis, IN 46204
Bellevue - 1261 Golden Gate Dr, Papillion, NE 68046
Rockville - 437 Ward Ave, Mamaroneck, NY 10543
Baileys Crossroads - 5205 Leesburg Pike Suite 200 Baileys Crossroads, VA 22041
Birmingham - 801 Tom Martin Dr. Birmingham, AL 35211
Ramona - 2926 Montecito Rd, Ramona, CA 92065
Philadelphia - 600 Arch St. Philadelphia, PA 19106
Salisbury - 212 West Main St. Salisbury, MD 21801
Long Beach - 1 West Chester Street Long Beach, NY 11561
Fillmore - 815 E Santa Barbara St, Santa Paula, CA 93060
Las Vegas - 110 City Parkway Las Vegas, NV 89106
Santa Maria - 2384 Professional Parkway Santa Maria, CA 93455
Salina - 227 N Santa Fe Ave, Salina, KS 67401
Dubuque - 720 Central Ave, Dubuque, IA 52001
Rosamond - 2300 State Highway 58, Mojave, CA 93501
Terrell - 1314 W Moore Ave, Terrell, TX 75160
Escondido - 463 N Midway Dr, Escondido, CA 92027
Utica - 10 Broad St. Utica, NY 13501
South Bend - 100 E Wayne St South Bend, IN 46601
Binghamton - 15 Henry St., Binghamton, NY 13901
Huntington - 845 Fifth Ave. Huntington, WV 25701
San Benito - 415 Bassett St, San Benito, CA 93930
Wilmington - 844 King St. Wilmington, DE 19801
Mineral Wells - 5300 Airport Rd, Mineral Wells, TX 76067
Angleton - 121 S Velasco St, Angleton, TX 77515
Del Rio - 111 E Broadway St, Del Rio, TX 78840
Wailuku - 2200 Main St. Wailuku, HI 96793

Tuesday, June 7, 2011

Payroll Tax Audit

Payroll Tax Audit

Knowing how to handle a payroll tax audit is a bit different than regular 1040 income tax audits. These audits involve federal withholding, social security, and medicare tax all withheld from employees’ paychecks. This is reported on IRS form 941. It involves the federal unemployment tax reported on federal IRS form 940. There are various types of penalties, and there there is interest associated with an untimely filing of reports & payment of taxes as they become due. There is also the issue of assessing trust fun taxes, which is the remaining FICA, medicare and withholding tax after the application of any payments. Knowing the potential adjustment and the rules to avoid personal liability has helped us save hundreds of thousands of dollars for our clients where others have failed. This is one of our firm’s most successful services. It’s one of our “unique solutions” offered from Joe’s 30+ years of experience.

Payroll Tax Audits Can Lead to Other Return Items

As always, when returns are audited, we recommend discussing the scope with the auditor and discussing the necessity to prepare to defend other items. This is what we do as part of our employment audit representation.

State Unemployment Insurance (UI) Audit

The IRS has entered into agreements with state agencies administering unemployment insurance to actively exchange information. In addition to a potential state audit, the state may share their information with the IRS. The IRS uses that information to prepare unfiled 941 payroll reports. They are under code section 6020b. The IRS, upon seeing that the info from the state is a large dollar amount or that it doesn’t match the 941 filed, may elect to audit the return. More often than not, they send an adjustment letter requesting that you reconcile the difference.
We have assisted taxpayers in successfully reconciling the report for many years. Continuously, we have cases where an accurate reconciliation will produce a high tax increase. Taxpayers often decide if they want to provide false information. We can help you successfully if you provide accurate information. The knowledge we have that helps taxpayers avoid overpaying stems from years of professional practice.

SS-8 Independent Contractor Employee Status Determination

Many companies are the subject of investigations by the IRS from sub contractors claiming that their employer should have taken out taxes from their paycheck. The IRS may require you to fill out an SS-8 form and related documents to determine worker status. This is not a form to just blindly fill out. It should support the classification you think it should be. Was the worker self employed or an employee?

Sources of Information Leading to Payroll Examinations

The IRS gets leads from competitors and people who desire to get the company in trouble, such as customers and ex-employees. Filing past the deadline and paying late is an audit trigger. Information from the state and other government agencies help, too. Using a lot of independent contractors, as they do in construction and various service industries, can cause an audit.