Skip to main content
Irina Nicole Goldberg

Irina Goldberg’s Answers

13 total


  • Fraud

    I was a victim of identity fraud. someone filed taxes in my name in 2007. i only found out about this in 2011 while i filed my property tax refund. they took my money cause they said i owed back taxes for 2007. i have sent them so much documentati...

    Irina’s Answer

    Have you already filed an identity theft affidavit? http://www.irs.gov/pub/irs-pdf/f14039.pdf

    See question 
  • The California Franchise Tax Board levied my account after I took a licensing exam in California.

    In 2004, while in the military, I took an engineering license exam as part of a curriculum while attending the Naval Post Graduate School. I was stationed in California, but never worked as a licensed engineer in California, or any other state. Fo...

    Irina’s Answer

    This is a very common situation. The FTB often tries to claim that anyone who has a CA license or owns CA property owes tax in CA. When the license holder (or property owner) does not file a CA tax return, the FTB prepares a proposed assessment estimating income and a tax liability based on how much a CA resident with a similar license or property ownership might earn (i.e. a similarly situated engineer). If this proposed assessment is not challenged, it becomes final and a liability arises.

    If from now on you file CA non-resident tax returns showing that no income was earned in CA, the FTB will no longer issue proposed assessments against you.

    See question 
  • Can I claim the settlement as a business tax deduction ?

    I just made a cash settlement to settle a business dispute rather than go through a litigation process. The person who I settled with is a friend of mine who helped me out in my business and with whom I was a joint account holder in my company's b...

    Irina’s Answer

    Settlement payments made to avoid litigation may be deductible as ordinary and necessary business expenses if, under the origin of claim doctrine, the origin and character of the dispute indicated that the cause of action arose from a business activity.

    Take a look at this Tax Court Memo Addressing a similar issue (pages 14-25). http://www.ustaxcourt.gov/InOpHistoric/ChiefIndustries.TCM.WPD.pdf

    See question 
  • What actions can I take to solve this dilemma..See below

    My tax attorney has done my taxes for the last 10 years. Since 2009 he refused to file any taxes for me, but he has taken my w-2's for the past 3 years as if he is going to prepare them. He will not return my information so that I can secure someo...

    Irina’s Answer

    You can call the IRS and request that they either mail or fax you your wage and income transcripts (your W-2 information) for the years that no returns have been filed. Call 800-829-1040. If you owe penalties, you can try to request a penalty abatement based on your circumstances. Here is a link for Form 843 (Request for Abatement) http://www.irs.gov/pub/irs-pdf/f843.pdf.

    See question 
  • Is there any penalty for LATE filing 1099-misc for a remodeled rental property in 2011?

    I am having some difficulties in collecting the TAX ID from contractor who worked on the rental property in 2011. The 1099-misc was not filed as of now. Is there any penalty for late filing and what to do if i can't obtain the tax ID from one of...

    Irina’s Answer

    Send a W-9 to the contractor with a letter (certified) stating that you will report their information to the IRS (name and address) regardless of whether the W-9 is completed and that you will enter "refused to supply" in the ID area. Let them know that you are willing to change this by a specific date. It would be beneficial if you can get the tax ID before filing.

    If you cannot obtain the tax ID, go ahead and submit the 1099 to the IRS and write in "refused to supply" in the ID area.

    From now on, do not pay anyone unless they fill out a W-9 beforehand.

    The late filing penalties are as follows:

    $15 per information return if you correctly file within 30 days (by March 30 if the due date is February 28)

    $30 per information return if you correctly file more than 30 days after the due date but by August 1

    $50 per information return if you file after August 1 or you do not file required information returns

    See question 
  • I married an inmate at a Federal Prison Camp on 12/6/11. We have never lived together. Can I file as single/head of household?

    I have a minor child from a previous marriage. He is still incarcerated and has minimal income from his prison camp job.

    Irina’s Answer

    Take a look at page 7 of publication 501 http://www.irs.gov/pub/irs-pdf/p501.pdf. You may be able to file head of household if you meet all the requirements (but you may not file single). Nevertheless, it may be more beneficial, tax-wise, for you to file married filing joint.

    See question 
  • 1099-C for shortsale.

    My husband and I did a shortsale on our home in OH and knew we would get a 1099-C. However, the total amount of debt cancelled was $26,000. The bank sent both of us individually a 1099-C for $26,000 and we were told by our accountant that it makes...

    Irina’s Answer

    Take a look at page 4 of the instructions for form 1099C. http://www.irs.gov/pub/irs-pdf/i1099ac.pdf. It is proper to send a 1099-C to each debtor if they are jointly and severally liable for the debt. The bank is not doubling the amount of the cancelled debt.

    IRS Publication 4681 can guide you on reporting the income: http://www.irs.gov/pub/irs-pdf/p4681.pdf. Page 3 states:

    "Persons who each receive a Form 1099-C showing the full amount of debt. If you and another person were jointly and severally liable for a debt that is canceled, each of you may get a Form 1099-C showing the entire amount of the canceled debt. However, you may not have to report that entire amount as income. The amount, if any, you must report depends on all the facts and circumstances, including:
    State law,

    The amount of debt proceeds each person received,

    How much of any interest deduction from the debt was claimed by each person,

    How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and

    Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication."

    See question 
  • What to do with accountant who never filed last years taxes or extensions when I was told everything was completed.

    My CPA works out of his home office. Last year it is my belief that he filed an extension then followed with my regular business taxes. I never heard anything more so I thought all was taken care of. Now this year I inquired about an extension and...

    Irina’s Answer

    If you suspect that your tax returns were never filed, I recommend that you call the IRS and find out whether the tax returns were filed. You can call the general number at 800-829-1040. If your taxes were not file, hire a new CPA or tax professional and get everything filed as soon as possible. If you owe for last year, you will most likely owe failure to pay and failure to file penalties. You can attempt to request a penalty abatement for these penalties after you pay the tax due.

    See question 
  • Fiance is in noncollectable status due to small income. I have large income, if we marry will my income effects his n.c status?

    He has a lien filed 2008, owns no property so statute of limitations ends on non collectable IRS debt in 2018? I believe I am safe from his debt as long we file married filing separate, but will my large income then be seen as large household inc...

    Irina’s Answer

    • Selected as best answer

    While he is on non-collectible status, he may be subject to periodic review by the IRS. This means that a representative could contact him at any time to request information about his finances and household income. Usually these reviews are triggered by the filing of a tax return showing additional income (change in circumstances). This reviews may also be automatically periodic if his hardship is for a definite period of time. It's hard to tell when and if he is going to be reviewed. If he is reviewed, then your income will affect his non-collectible status because you are part of the same household.

    See question 
  • If i can claim my daughter as a dependant??

    im a US citizen and my daughter just came here from philippines last month,,,she already have her ss number..can i still claim her for my 2011 tax..,my daughter is 7 yrs old,she never been to america before but shes here now..can i still file her?...

    Irina’s Answer

    I strongly recommend that you take a look at publication 501 http://www.irs.gov/pub/irs-pdf/p501.pdf. Specifically, read the section called "Exemptions for Dependents" on page 10. Take a look at "Citizen or Resident Test" (on page 11): "If you were a U.S. citizen when your child was born, the child may be a U.S. citizen." Then take a look at the section called "Residency Test" (page 12) to see if your child meets this test. Table 5 on page 12 also provides a good overview of the rules and is simple to follow. Nevertheless, in your case I recommend that you pay close attention to the exceptions.

    See question