Udliwano-ndlebe noDavid Bauman, EA, kaJK Harris
IziNkcazo zeMatyala zerhafu: Ukunikezelwa kwiMvumelwano kunye neZivumelwano zeeNkokhelo zentlawulo
Ngomso mva, Davide, ndikubulele ngokuthatha ixesha lokuthetha nam namhlanje. Unceda njani abahlawuli berhafu ukuba basombulule iingxaki zabo kwiimali zerhafu ze-IRS?
Abaqeqeshi berhafu kwiJK Harris banceda abantu kunye namashishini ukuba bahlole zonke iindlela zabo zokujongana namatyala erhafu. Siza kulungiselela isitatimenti semali kubaxhasi ngokusekelwe kwiimeko zabo zemali ezizodwa ukufumana ukuba ziphi na izicwangciso zetyala ezifanelekileyo kumthengi ngamnye.
Ziziphi iindlela zokujongana namatyala eerhafu?
Abathengi baneendlela ezinhlanu zokusombulula umsebenzi weekhompyutheni ze-IRS: ukumisa isivumelwano se-installment , ukusekwa kwesivumelwano somrhumo we-intlawulo , ukuhambisa isibonelelo sokungqubuzana, ukufakela i- bankruptcy , okanye ukuvakaliswa okwamanje kungabanjwanga yi-IRS.
Uyazi njani ukuba iqhinga elithile letyala lifanelekileyo kumthengi? Yonke into incike kwiimeko zemali ezizodwa. Sihlolisisa ikhono lomxhasi lokuhlawula. Ukuba umthengi akakwazi ukuhlawulela ngokupheleleyo amatyala akhe erhafu, isibonelelo kwinkqubo yokwehlisa isithuba esinokukhetha.
Ngokukodwa, sihlolisisa imali engenayo yenyanga.
Ukuba kukho imali eyaneleyo yokufumana imali, siyakhuthaza ngokubanzi ukuba umqeshi useke isivumelwano sesivumelwano okanye isivumelwano sokuhlawulwa kwentlawulo-ntlawulo. Ukuba umthengi wenza imali eyaneleyo yokugubungela iindleko kwaye aphule okanye aphule ngakumbi, ngoko sinokuthi sincome isiphakamiso sokwehlisa. Nangona kunjalo, ukuba umthengi uchitha imali eninzi kwiindleko, ezo i-IRS ayiyi kuvunyelwa, sinokucebisa ukuba umxhasi ubona ukutsalwa kwebhanki njengenye indlela.
Ziziphi izinto ezibalulekileyo ekunqumeni ukuba uMrhumo weCompromise uza kuphumelela?
Umhlawuli-ntlawulo kufuneka ahambisane kwaye kufuneka abe nokukwazi ukuhlawula nokuboleka. I-IRS ayiyi kuvuma i-Offer kwi-Compromise ukuba umhlawuli-ntlawulo akahambisani nemithetho yerhafu. Umzekelo, umhlawuli werhafu kufuneka abe ngokuhlawula iintlawulo zerhafu eziqikelelweyo okanye ukuhlawulwa kweerhafu yengeniso, kufuneka enze ukuhlawulwa kweerhafu kwixesha, kwaye kufuneka ukuba ufake zonke iintlawulo zeerhafu. Ukukwazi ukuhlawula kunye nokuboleka kulinganiswa yiNgqiqo yoQoqosho .
Liliphi iqhinga lesikweletu sentela oyithandayo?
Ngokuqhelekileyo, sinqwenela ukuba umthengi usethe isivumelwano sesiqinisekiso okanye isibonelelo sokunciphisa. Izivumelwano zentlawulo kunye nokunikezelwa kokungqubuzana zivumelwano phakathi komhlawuli-ntlawulo kunye ne-IRS. Ngethuba nje imimiselo yezivumelwano zizaliseka, i-IRS ayiyi kuphazamisa umrhafi werhafu.
Kuthiwani ngeemvumelwano zentlawulo-ntlawulo ekhethiweyo, apho umhlawuli-ntlawulo enze iintlawulo zenyanga nyanga kodwa uphelela ukuhlawula ngaphantsi kwexabiso elipheleleyo elihlawulwayo?
Izivumelwano zeefowuni zentlawulo ekhethekileyo zingaba lula ukufumana ngaphandle kokunikezelwa kokunciphisa. Nangona kunjalo, ngokungafani nesiphakamiso okanye isivumelwano sokuhlawula ngokugcwele-ntlawulo, i-IRS inokuphonononga kwakhona imigaqo yesivumelwano sokuhlawulwa kwentlawulo-ntlawulo emva kweminyaka emibili.
Umzekelo, ukuba i-IRS icinga ukuba umhlawuli-ntlawulo unokukwazi ukufumana iintlawulo ezinkulu, ngoko-ke isivumelwano somrhumo-ntlawulo-ntlawulo kufuneka sixoxisane kwakhona. Umhlawuli werhafu unokucela ukuhlaziywa kwakhona kwakhona naxa iimeko zakhe ziza kutshintsha kwinqanaba elithile ukuba ukuvunywa okuvunyelweneyo akunakwenziwa.
Umrhafi ucela njani isivumelwano somrhumo-ntlawulo? Abathengi kufuneka bahambise isicelo esibhaliweyo somvumelwano wesibonelelo sokuhlawula i-IRS kwiGosa leeRhafu zeRhafu elinikezelwe kwimeko yabo okanye kwiCandelo leNkqubo yokuHlanganisa iComputerated handling system. Ukuba umhlawuli-ntlawulo unqwenela ukumisela isivumelwano sokufaka intlawulo yesahlulo sokuqala ngaphambi kokuqala kokubambisana kwe-IRS ekhankanywe ngasentla, isicelo esibhaliweyo singeniswa kwiziko leNkonzo apho umrhumeli wefayili efayile ibuyisela irhafu yakhe. I- Statement Information Information (i-IRS Ifomu 433A) kufuneka iphinde ifakwe, njengento yokunikezela.
Ngaba oko kuthetha ukuba umrhafi uyafuna onke amaxwebhu afana ne-Offer kwi-Compromise, njengeenyanga ezintathu zezitatimenti zebhanki, njalo njalo?
Ewe, umhlawuli-ntlawulo uya kufuneka ukuba angenise amaxwebhu ukuba axhasane nolwazi kwiNkcazo yeNgcaciso yeKolwazi.
Akukho Mqulu, Ulawulo lweRhafu oluphumelelayo, kunye nokuhlawula umnikelo kwi-Compromise
Kuthiwani ngabahlawuli berhafu abanamaphepha amaninzi okanye angabikho na? Ngaba banokucela i-Offer kwi-Compromise?
I-IRS ilindele ukuba amaxwebhu ahambisane neNkcazo yeNgcaciso yoLwazi (Ifom 433A). Nangona kunjalo, abanye abathengi abagcinanga ingxelo zabo zebhanki kunye nokuhlawula imali. Ndiya kubaxelela ukuba "ndiya kwenza konke okusemandleni akho, ngokusekelwe kumaphepha enikezelayo." Ngokuqhelekileyo i-IRS ifuna amaxwebhu okugcina okanye mhlawumbi abayi kuvuma iindleko ezifunwayo. Nangona kunjalo, kwezinye iimeko, i-IRS iya kwamkela iingcamango ezibhaliweyo zengeniso yomthengi xa kukho amaphepha amaninzi aqhubekayo. Ngokomzekelo, umhlawuli-ntlawulo oqala ishishini elitsha unokufuna ukuqikelela iholo lakhe kunye neendleko. Imilinganiselo yokufumana ingeniso kufuneka ibe nengqiqo.
Ukuthetha ngamashishini amatsha, ingxaki ndiyibona ngokuphindaphindiweyo amashishini amancinci awela ngasemva kwiirhafu zabo zokuhlawula. Ngaba ukuhlawulwa kweerhafu kunye nokukhokha imali yokubuyisela imali kulungiswe kwi-Offer in Compromise?
Ewe, umnini-shishini unokuzama ukulungisa iintlawulo zerhafu kunye nezohlwayo ngokunikezelwa kokunciphisa. Ukuba akukho shishini okanye abanini-shishini abanakho ukuhlawula iirhafu ngokupheleleyo, i-IRS ingamkela isibonelelo kwi-compromise.
Umhlawuli-ntlawulo angacela i-Offer kwi-Compromise ngokusekelwe kukungathandabuzeki ngokuphathelele ukuqokelela, ukungathandabuzeki malunga nokunyaniseka, kunye nokulawulwa kwentlawulo efanelekileyo. Iimbalwa ezimbalwa ezinikwe ngokusekelwe kolawulo lwentlawulo olufanelekileyo oluye lwavunywa. Ngaba uke wambona i-IRS ivuma ukunikezelwa kweenkonzo zerhafu ngokufanelekileyo?
Ewe, ndiyibonile i-IRS ivuma ukunikezelwa kwesigxina ngokusekelwe kolawulo lwentlawulo olusebenzayo. Akunqabile, nangona kunjalo. Ngokwenene, umhlawuli-ntlawulo kufuneka abonise ukuba ubandezeleke ubunzima obungavamile, okokuba ukuqokelela irhafu kuya kulungelelaniswa kwaye kungekho nto. Ndiyakucinga ngolu hlobo apho umrhafi wabuhlungu ubunzima bezokwelapha, kwaye kwakungenakuqinisekiswa ukuba uya kuphila ixesha elaneleyo lokuhlawula amatyala akhe erhafu.
Ngokuhambisa isibonelelo esekelwe ekulawuleni kwerhafu, umhlawuli-ntlawulo kufuneka anikezele ingxelo epheleleyo yeemeko ezizodwa kunye eziqhelekileyo kunye nalo lonke uhlobo lokunikezela kumaphepha afanelekileyo. Okwangoku, iimeko eziqhelekileyo ziza kuthetha uhlobo oluthile lobomi kunye nokufa, njengokonyango olubi kakhulu.
Yintoni eya kuba yinzuzo yokuhambisa isibonelelo ekunciphiseni xa umrhafi ovakalelwa kukuba unokufa kungekudala?
Ukuba umhlawuli-ntlawulo unayo nayiphi impahla, ifa lakhe liza kufuneka lihlawule amatyala erhafu emva kokuba umntu ohlawula irhafu efa. Ukuba akukho zixhobo, i-IRS ayiyi kukwazi ukuqokelela, kwaye iitalato zerhafu ziya kugqiba ekupheleni. Ngoko ke, ukuba umrhafi wunayo nayiphi na impahla, kunokuba kunenzuzo yokwenza isibonelelo ekukhohliseni ngoku ukuhlawula i-IRS.
Xa ufaka iSipho kwi-Compromise, umhlawuli-ntlawulo kufuneka abonise indlela aceba ngayo ukuhlawula imali yesibonelelo. Abathengi banokukhetha phakathi kwentlawulo yemali yokuhlawulwa kwemali okanye iintlawulo zenyanga ngenyanga ezingama-24. Yiyiphi iplani yentlawulo ocebisa ngokubanzi?
Ngokuqhelekileyo, sincoma ukuba abahlawuli berhafu benze isibonelelo semali ukuhlawula kwisithuba seentsuku ezingama-90 kwesaziso sokuba i-IRS yamkele isibonelelo sabo kwi-compromise. Iingxowa-mali zinikezelwa ngqalelo kwe-IRS, kwaye ngoko ngezinye iinkqubo i-IRS yenza iinkqubo ngokukhawuleza. Kwakhona, i-IRS icinga ukuba kukho ithuba elincinci lokuba umrhafi werhafu angenako ukulungiswa kwilungiselelo lokuhlawula.
Kwakhona, isibonelelo semali sisekelwe kwikhokelo efanelekileyo yokuqokelela , equka ukubalwa kwemali engenayo yenyanga nganye kwiinyanga ezingama-48 okanye ezingama-60 ezizayo. Ngesibonelelo semali, i-IRS inanda imali engenayo ngaphezu kweenyanga ezingama-48. Ngenkxaso-ntlawulo yeenyanga ezingama-24, i-IRS inanda imali engenayo ngaphezu kweenyanga ezingama-60. Ngoko ke abahlawuli berhafu baya kulungelelaniswa kunye nesibonelelo semali ukuba bangahlawula ngexesha elifutshane. Ngaphandle koko, umhlawuli-ntlawulo ungcono kunye nesiphakamiso seenyanga ezi-24 ephakamileyo kuba kuya kubakho inkontileka enokuthi ibalwe kuyo, nje kuphela ukuba imigomo iyahlonishwa.
Ngaba umrhafi werhafu unokutshintsha ingqondo yakhe malunga neentlawulo zokuhlawula?
Ewe, umhlawuli-ntlawulo unokutshintsha iiplani zokuhlawulwa ngaliphi na ixesha phambi kokumkela okanye ukulahlwa yi-IRS. Nangona kunjalo, ngokuqhelekileyo, ayitshintshi de i-IRS iphinda ibuye ne-counter-offer offer. Ukutshintshwa kwezicwangciso zentlawulo kuya kutshintshela umvuzo wenyanga (ininzi ye-48 okanye i-60). Abathengi kufuneka basebenze ngokusondeleyo kunye neengcali zabo zerhafu ukuqinisekisa ukuba bakhetha nayiphi na icebo lokuhlawula elifanelekileyo.
Ukuzenza okanye Ukuqesha UmNgenisi weRhafu
Ukuthetha ngokusebenza kunye neengcali zerhafu, isibonelelo sokudibanisa yinkqubo ende kwaye inzima. Ngaba umrhafi werhafu uzama ukungenisa i-offer in compromise, okanye ngaba kufuneka baqeshe ingcali yerhafu?
Ngokuqhelekileyo, abahlawuli berhafu kufuneka bafune isiluleko sobuchwepheshe beerhafu abanolwazi xa bezama ukulungisa iingxaki zetyala zabo. Ukunikezelwa kokunciphisa okanye kunokusinokuba isisombululo esiphezulu kwinkinga. Ukuba umhlawuli-ntlawulo uhlawula ngaphantsi kwe-$ 10,000 ngentlawulo, banokusingatha ingxaki ngokwawo ngokubiza i-IRS nokucela icebo lokuhlawula. Ukuba banetyala phakathi kwama-R10 000 kunye nama-25,000-mali, kufuneka baqhagamshelane neengcali zerhafu malunga neendlela ezikhoyo kuzo. Ukuba banetyala elingaphezu kwama-25,000, abahlawuli berhafu kufuneka basebenze kunye neengcali zerhafu.
Yintoni ekufuneka ihlawulwe umrhwefi kwizentengiselwano zerhafu ukubanceda bahlawule amatyala abo?
Abathengi bafanele bafune ingcali yerhafu ngamava amaninzi kwimicimbi yokuqokelela i-IRS, ngakumbi amava ekujonganeni namagosa angeniso, iSahluko seNkqubo zoThutho kunye neZibheno. Bamele bafumanise ukuba iminyaka emininzi yengcali yerhafu isebenze kunye nemiba yeqoqo. Ukongezelela, abahlawuli berhafu kufuneka bafune ingcali ngolwazi oluninzi lwentlawulo, ngokubhekiselele kwimithetho yokuqokelela amatyala amatyala. Ubungcali kufuneka bavunyelwe ukuba basebenze ngaphambi kokuba i-IRS, njenge-arhente ebhaliweyo, umgcini-mali we-akhawunti, okanye ummeli weerhafu.
Ngokubanzi, umxhasi uza kufuna kuqala uncedo lommeli wabo. Akunabo bonke abagwebi abazikhethela kwiiqoqo ze-IRS. Nangona kunjalo, ugqwetha lingakunceda uhlole iingcali zerhafu kwaye wenze inkcazo malunga nokuba yiyiphi ingcali yerhafu ebonakala ilungele ukukunceda.
Ukunikela kwiNkqubo yokuHlanganisa, iiNtlawulo zoBugcisa, iSigqeba seminyaka eyi-10
Xa umhlawuli-ntlawulo sele ukhetha uchwepheshe weerhafu ukwenzela ukukunceda ukuhlawula amatyala abo yerhafu, yintoni inqubo?
Yonke into incike kwiimeko zezimali ezikhethekileyo zentlawulo. Siqala ngokulungiselela isitatimende semali esibonakalisa ingeniso yemali kunye nefa.
Kuthatha ixesha elingakanani ukugqiba isibonelelo kwi-compromise, ukususela ekuqaleni ukuya ekupheleni?
Konke kuxhomekeke kwindlela yokukhawuleza i-IRS isebenza ngayo. Ndixelela abathengi ukuba kuthatha naziphi na iinyanga ezintandathu ukuya kwi-2 iminyaka. Ukukhawuleza endikubonile inkqubo ye-IRS isibonelelo sesinyanga ezi-4. Elide kuneminyaka emi-2 nesiqingatha.
Ukuqeshwa kwengcali yerhafu ukulungiselela isibonelelo kwi-compromise kunokubiza. Yintoni ekufuneka abathengi balindele ukuhlawula?
Ixabiso le-offer in compromise kunye nezinye iinkonzo zokumelwa kwe-IRS ziyahluka. Eyona nto inzima, imeko ephakamileyo yokuncedisa uncedo. Ukunikezelwa kokungqubuzana, kuphela ngokwakho, kuya kubiza malunga ne-$ 2,500, ngaphezulu okanye ngaphantsi, kuxhomekeke kwimeko enzima ngayo. Nangona kunjalo, abathengi badla ngokudinga okungaphezulu nje kokunikezelwa kokunciphisa. Basenokufuna kwakhona ukulungisa iirhafu. Ngoko ixabiso elipheleleyo lihlala lixhomekeke kwinkimbinkimbi yeso sizathu kwaye uncedo olunjani lwabaxhasi.
Ngokubanzi, kubonakala sengathi isibonelelo kwisicwangciso sokungcungcuthekanga yinto enhle kubahlawuli berhafu abangakwazi ukuhlawula iitallawulo zabo ngokupheleleyo. Ngaba kukho naziphi na iingxaki zokufakela isibonelelo kwi-compromise?
Isibonelelo sokudibanisa sisixhobo esisodwa sokusingatha amatyala amatyala. Abathengi kufuneka baqhagamshelane neengcali zerhafu ukuze bafumane ukuba nayiphi na isicwangciso-sikhokelo setyala, njengesivumelwano sokufakelwa kwintlawulo okanye ukuchithwa kwemali, kulungile kubo. Iyona nto inzima kakhulu ekunikezeni isingqinisiso kukuba ukuhambisa isibonelelo, ukulibazisa umyalelo weminyaka eli-10 ekuqokeleleni amatyala amatyala . I-IRS ineeminyaka elishumi ukuqokelela amatyala-ntlawulo, kodwa ixesha leminyaka elishumi limisiwe ngelixa i-IRS iqhuba isibonelelo kwi-compromise. Oku kuthetha ukuba i-IRS ingaba nexesha elongezelelweyo lokuqokelela kwiimali zerhafu ukuba i-offer offer compromise.
Okungakumbi NgoDavide A. Bauman noJK Harris
UDavid A. Bauman uneminyaka engaphezu kwama-20 elungelo lokulungiselela irhafu, iminyaka eyi-15 njengomsebenzi werhafu oqeshwe yedwa kunye neminyaka emihlanu njengoMphathi weRhafu kwiBhanki yelizwe eli-1. UMnu. Bauman wathola igunya lakhe lokubhalisa ngo-Julayi 1987 kwaye umelele abakhokhi berhafu phambi kwee-Federal and State Agencies iminyaka eyisixhenxe edlulileyo kwindawo yokuqokelela ukuqokelela. Abanikezelwe kwiQela loNcedo oluKhethekileyo kuJK Harris, uMnu. Bauman umele abaxhasi abandakanyekayo kwi-dollar ephezulu kunye nemicimbi ejongene nemicimbi kunye neyeshishini.
I-JK Harris & Inkampani, LLC , esekelwe kwiNorth Charleston, i-SC, yinkampani enkulu yokumelwa kwentela enkulu kwaye ikhonza abathengi abangaphezu kwe-175 000 ukususela ekuqaleni kwayo ngo-1997 nguJohn K. Harris. Abacebisi beJK Harris bafumane ukudibana nabathengi kwiindawo ezingaphezu kwe-450 kwilizwe ngokuqeshwa kuphela. I nkampani inika neenkonzo zabathengi kunye netyala lorhwebo, ityala lokubolekwa kwabafundi, ubuqhetseba-mali, ukucwangciswa kwemali, ukulungiswa kwembuyekezo yerhafu, kunye nokumelwa kophicotho-zincwadi.