±¸°æ¿Ï º¯È£»ç(BenjaminKoo) |
Blog Open 06.28.2010 |
Ä«Å×°í¸® |
ÃÖ±Ù °Ô½Ã¹° |
ÃÖ±Ù ´ñ±Û |
ÃÖ±Ù ¹æ¹® ºí·Î°Å | ´õº¸±â |
Ä£±¸ »õ±Û |
![]() |
µî·ÏµÈ Ä£±¸°¡ ¾ø½À´Ï´Ù. |
a) °¨»ç·Î ¼¼±ÝÀÌ Ãß¡µÈ °æ¿ì ¼¼¹«°¨»ç¸¦ ¹Þ°ÔµÇ¸é °øÀÎȸ°è»ç³ª ¼¼¹ýº¯È£»ç°¡ ÃæºÐÈ÷
³³¼¼ÀÚ¸¦ ´ëº¯ÇÏ¿´À½¿¡µµ ºÒ±¸ÇÏ°í ¸¹Àº ¾×¼öÀÇ ¼¼±ÝÀ» Ãß¡ ´çÇÏ´Â °æ¿ì°¡ ÀÖ°í, ÀÌ Ãß°¡ ¼¼±ÝÃß¡¾×¼ö¿¡ ºÒº¹ÇÏ¸é ¼Òµæ¼¼ÀÇ °æ¿ì´Â ±¹¼¼Ã», ÁÖ Á¾¾÷¿ø¼¼±Ý(Payroll Tax)ÀÇ °æ¿ì¿¡´Â
ÁÖ°í¿ë°³¹ß±¹(EDD), ȤÀº ÆÇ¸Å¼¼(Sales Tax)ÀÇ °æ¿ì¶ó¸é ÁÖÁ¶¼¼ÇüÆò±¹(Board of Equalization) ³»ºÎ¿¡ û¿ø(Appeal)Çϰí
ÀÌ ¶ÇÇÑ ¶æ´ë·Î µÇÁö ¾Ê¾ÒÀ» °æ¿ì ¿¬¹æ¼¼¹«¹ý¿ø(Tax Court)¿¡ Á¦¼Ò(Appeal)ÇÏ¿© ½Î¿ì´Â ¹æ¹ýÀÌ ¿ì¼±ÀÏ °ÍÀÌ´Ù. ÇÏÁö¸¸ ÀÌ¿Í °°ÀÌ ³¡±îÁö ³³¼¼ÀÚ¸¦ À§ÇÏ¿© ½Î¿î °æ¿ì³ª ȤÀº Áßµµ¿¡ Ãß¡¾×¼ö¸¦ ¹Þ¾ÆµéÀÎ °æ¿ì ÀÏ´Ü ¼¼¾×ÀÇ
Ãß°¡ºÎ´ã¾×¼ö°¡ È®Á¤ÀÌ µÇÁö¸¸ ³³¼¼ÀÚÀÇ ³³ºÎ´É·Âµî¿¡ ÀÇÇÏ¿© Ãß°¡ ¼¼¾×À» ¿Ï³³ÇÒ ¼ö ¾øÀ» °æ¿ì¿¡´Â ÇØ´ç±â°ü¿¡ ÇÕÀÇÁ¦½Ã¹æ¹ý(Offer in Compromise)À» ÀÌ¿ëÇÏ¿© ¼¼±Ý ºÎ´ã¾×¼ö¸¦ ÁÙÀ̰ųª ³³ºÎ¹æ½ÄÀÇ º¯°æÀ» ²ÒÇÒ ¼öµµ ÀÖÀ» °ÍÀÌ´Ù. Á¦´ë·Î Á¦ÃâµÈ ÇÕÀÇÁ¦½Ã(Offer in Compromise)´Â ¹Ýµå½Ã ¹Þ¾Æµé¿©Áö°Ô µÇ¾î ÀÖ°í Ȥ Á¤´çÇÑ ÇÕÀÇÁ¦ÀÇ(Offer)°¡ ºÒ¹ýÀûÀ¸·Î ¹Þ¾Æµé¿©ÁöÁö ¾Ê´Â´Ù¸é ÀÌ¿¡ ´ëÇÏ¿©µµ Ç×¼Ò(Appeal)ÇÒ ¼ö ÀÖ¾î ´ëºÎºÐ ÇØ°áÀÌ °¡´ÉÇÏÁö¸¸ ÀÌ ¸¶Àúµµ ¾ÈµÉ °æ¿ì¿¡´Â ÇØ´çÇÏ´Â ¿ä°ÇÀ» ¸ÂÃß¾î ÆÄ»ê½Åû (Bankruptcy)À» ÇÏ´Â °Íµµ ¸¶Áö¸· ÇØ¹ýÀÌ µÉ ¼ö ÀÖ´Ù. b)
±¹¼¼Ã»(IRS) ¼¼¹«°¨»çÀÇ °æ¿ì ÀÏ´Ü ±¹¼¼Ã» °¨»ç°ü(IRS Auditor)°úÀÇ °¨»ç°¡ ³¡³ª¸é 30ÀÏ ÆíÁö(30-day letter)¶ó´Â
°ÍÀ» ¹ßÇàÇÏ°Ô µÇ´Âµ¥ À̰ÍÀº 90ÀÏ ÆíÁö(90-day letter)¿Í´Â ´Þ¸® ´Ù¼Ò ºñ°ø½ÄÀûÀÎ °ÍÀ̱⠶§¹®¿¡ °¨»ç°ü(Auditor)°ú »óÀÇÇÒ ¼ö ÀÖ´Â ¿©Áö°¡ ¸¹ÀÌ ÀÖ´Ù. 30ÀÏ ÆíÁö(30-day letter)¸¦ ¹ÞÀº
°æ¿ì ´ÙÀ½ Áß ÇÑ °¡Áö¸¦ ¼±ÅÃÇÒ ¼ö ÀÖ´Ù. i)
°¨»ç°á°úÀÇ µ¿ÀÇÇÏ´Â °æ¿ì: µ¿ÀÇÇÑ´Ù°í ¼¸íÇÑ ÈÄ Ãß°¡ ¼¼¾×À» ÁöºÒÇϰųª û±¸¼°¡ ¿À±â¸¦ ±â´Ù·Á ÁöºÒÇÑ´Ù. ii)
µ¿ÀÇÇÏÁö ¾Ê´Â °æ¿ì: µ¿ÀÇÇÏÁö ¾ÊÀ½ÀÇ ÀÇ»çÇ¥½Ã(Protest)¸¦ ÀÛ¼ºÇÏ¿© º¸³» ±¹¼¼Ã»ÀÇ ³»ºÎÀûÀΠû¿ø(Appeal)°úÁ¤À» °ÅÄ£´Ù. iii)
±×´ë·Î
³õ¾ÆµÐ´Ù: µ¿ÀÇÇÏÁö ¾Ê´Â °æ¿ì ±×´ë·Î ³õ¾ÆµÎ¸é ÀÚµ¿À¸·Î 90ÀÏ ÆíÁö (90-day letter)¸¦ ¹Þ°ÔµÇ°í 90ÀÏ À̳»¿¡
¿¬¹æ¼¼¹«¹ý¿ø(Tax
Court)¿¡ Á¦¼Ò(Filing of Petition)¸¦ ÇØ¾ß ÇÑ´Ù. c) ÇÕÀǾ׼ö Á¦½Ã¹æ¹ý(Offers in Compromise) ¼¼¹«°¨»ç°¡ °á¸»ÀÌ ³ °æ¿ì ȤÀº ´õ ÀÌ»ó °¨»ç´ëÇàÀÇ
Àǹ̰¡ ¾ø´Â °æ¿ì¿¡´Â ±× ¾×¼ö¸¦ ¸ðµÎ ³»Áö ¸øÇÒ °æ¿ì¿¡´Â ´ç¿¬È÷ ÇÕÀÇÁ¦½Ã(Offer in Compromise)¸¦ »ý°¢ÇÒ °ÍÀε¥ °¢ Á¤ºÎ±â°ü¸¶´Ù ¾ç½ÄÀº ´Ù¸£Áö¸¸ ±¹¼¼Ã»(IRS)ÀÇ °æ¿ì¿¡´Â Form 656À» ÀÌ¿ëÇϸç
Form 433-A¿Í »ç¾÷ü(business)ÀÇ °æ¿ì¿¡´Â Form 433-B¸¦ ÷ºÎÇϰÔ
µÈ´Ù. ¿©±â¿¡¼ °¡Àå Áß¿äÇÑ °ÍÀÌ 433-AÀÇ ÀÛ¼ºÀ̸ç ÀÌ ÀÛ¼º¿¡ µû¶ó ÇÕÀÇÁ¦½Ã(offer)°¡ ¹Þ¾Æµé¿©Áö°í ¾È ¹Þ¾Æµé¿©Áö°í°¡ °áÁ¤µÈ´Ù. °£´ÜÈ÷ ¼³¸íÇϸé ÀÚ»êÀÇ Quick Sale Value
(Fair Market ValueÀÇ 80%)¿¡ 433-A¿¡¼ °è»êµÈ ¿ù ¼öÀÔÀÇ 48¹è¸¦
³Ñ´Â ¾×¼ö¸¦ ÇÕÇÑ ¾×¼ö¸¦ ÇÕÀÇÁ¦½Ã(Offer)¾×¼ö·Î Á¤ÇÏ¿©¾ß¸¸ ¹Þ¾Æµé¿© Áú ¼ö ÀÖ°í ÇÒºÎ(Payment)·Î ÇÏ´Â °æ¿ì´Â ¹°·Ð ´õ ¸¹Àº ¾×¼ö¸¦ Á¦½ÃÇÏ¿©¾ß Çϸç Á¶»ç°üÀÇ ÆÇ´Ü¿¡ µµ¿òÀÌ µÉ ¼ö ÀÖµµ·Ï ÇÏ´Â ±â¼úÀÌ
ÇÊ¿äÇÒ °ÍÀ̸ç (À̸¦Å×¸é ¹ýÀÎü¸¦ ¼³¸³ÇÏ¿© ºÀ±Þ¼öÀÔÀ¸·Î ¼öÀÔ¿øÀ» ÀÏÁ¤ÇÑ
¾×¼ö·Î ¸¸µé¾î ÁشٵçÁö ¼öÀÔ¾×¼ö¸¦ Á¶Á¤ÇÑ´ÙµçÁö ÁýÀÇ »ç¹«°æºñ (Home office
expense)³ª ÀÚµ¿Â÷°æºñ ½Å¿ëÄ«µå(Credit Card) °æºñµîÀ»
433-B·Î ³Ñ°Ü 433-AÀÇ ´Ü¼øÈ³»Áö´Â
¼öÀÔÀÇ ÃÖ¼ÒÈ·Î ÇÕÀÇÁ¦½Ã(Offer)¾×¼ö¸¦ ÁÙÀÏ ¼öµµ ÀÖÀ» °ÍÀÌ´Ù.) ÀÏ´Ü Á¦ÃâÀÌ µÇ¸é Á¶»ç°üÀÌ °¡Á¤¹æ¹®µîÀ» ÅëÇØ¼ Á÷Á¢ Àç»êÀÇ Á¤µµµî ´«À¸·Î È®ÀÎÇÏ´Â °úÁ¤À» °ÅÄ¥ °ÍÀÌÁö¸¸
Á¶»ç°üÀÇ À߸øµÈ ÆÇ´ÜÀ̳ª Á¤´çÇÑ ÇÕÀÇÁ¦½Ã(Offer)ÀÇ °æ¿ì¿¡´Â
30ÀÏ À̳»¿¡ Ç×¼Ò(Appeal)À» ÇÒ
¼ö ÀÖ´Ù. d)
ÆÄ»ê½Åû(Bankruptcy)À¸·Î ¹Ð¸° ¼¼±ÝÀÇ ¹®Á¦ÇØ°á º¸Åë Á¤ºÎ(IRS, EDD, Board of Equalization µî)ÀÇ ¼Òµæ¼¼, Á¾¾÷¿ø¼¼±Ý, ÆÇ¸Å¼¼µîÀÇ ¼¼±ÝÀº ÆÄ»ê½Åû(Bankruptcy
filing)À¸·Î ¾ø¾îÁöÁö ¾Ê´Â °ÍÀ¸·Î Àß ¸ø ¾Ë°í ÀÖ´Â °æ¿ì°¡ ¸¹ÀÌ ÀÖÀ¸³ª ÀÌ´Â »ç½Ç°ú ´Ù¸£¸ç ´Ù¸¸ ¿©·¯ °¡Áö Á¦ÇÑÀÌ ÀÖÀ» »ÓÀÌ´Ù. ±× Á¦ÇÑÀº i)
¼¼±Ýº¸°í¸¶°¨ÀÏ(filing due date)¿¡¼ 3³â ÀÌ»ó µÈ ¼¼±Ý¸¸ Æ÷Ç﵃ ¼ö ÀÖ´Ù: ¼¼±Ýº¸°í ¸¶°¨ÀÏÀº ÇÕ¹ýÀûÀÎ ¿¬±â±â°£(Extension) Æ÷ÇÔ ii) ½ÇÁ¦ ¼¼±Ýº¸°í(file)µÈ ³¯Â¥¿¡¼ 2³â ÀÌ»ó µÇ¾î¾ß¸¸ ÇÑ´Ù: ¼¼±Ýº¸°í¼°¡ Á¦Ãâ(file)µÇÁö ¾Ê¾ÒÀ¸¸ç ¾Æ¹«¸® ¼¼±ÝÃß¡¼(notice of
deficiency)¸¦ ¹Þ¾Æµµ ¼Ò¿ëÀÌ ¾ø´Ù. iii)
¼¼±Ý¾×¼ö(Tax)°¡ ½ÇÁ¦ ºÎ°ú(Assess)µÈ ³¯Â¥¿¡¼ 240ÀÏ ÀÌ»ó Áö³ª¾ß¸¸ ÇÑ´Ù: ÇÕÀǾ׼öÁ¦½Ã(Offer in
compromise)°¡ Á¢¼ö(file)µÈ °æ¿ì¿¡´Â ÇÕÀÇÁ¦½Ã(Offer in
compromise)°¡ Á¤ºÎÀÇ °áÁ¤À» ±â´Ù¸®´ø (pendingµÈ) ±â°£°ú ±×¿¡ 30ÀÏÀ» ´õÇÑ ±â°£ µ¿¾ÈÀº 240ÀÏÀÇ °è»êÀÌ ÁßÁöµÈ´Ù. iv) ¼¼±Ýº¸°í¼(Tax return)»óÀÇ »ç±â(fraud: ÀǵµÀûÀÎ °ÅÁþº¸°í)°¡ ÀÖ´Â °æ¿ì¿¡´Â ÆÄ»ê½ÅûÀ¸·Î ¸éÁ¦µÇ´Â Ç׸ñ¿¡ Æ÷Ç﵃ ¼ö ¾ø´Ù: º¸Åë 75%ÀÇ »ç±â¹ú°ú±Ý (fraud penalty)À» ºÎ°úÇϱâ À§Çؼ´Â ¸í¹éÇÑ Áõ°Å(clear and convincing
evidence)·Î ±¸¼¼Ã»(IRS)ÀÌ °ÅÁõÃ¥ÀÓÀ» ÁöÁö¸¸ ÆÄ»ê½Åû(bankruptcy)À» ÅëÇÑ ¼¼±Ý±¸Á¦¸¦ ¸·±â À§Çؼ´Â 50% ÀÌ»ó(preponderance of the
evidence)ÀÇ ±âÁØÀ¸·Î ±¹¼¼Ã»(IRS)ÀÌ »ç±â¸¦ ÀÔÁõÇÏ¸é µÈ´Ù. v)
Á¤ºÎ°¡ ¾ÆÁ÷ ¼¼±ÝÀ» ºÎ°ú(Assess)ÇÒ ¼ö ÀÖ´Â °æ¿ì¿¡´Â Æ÷Ç﵃ ¼ö ¾ø´Ù: Form 872³ª Form 872A¸¦ ÅëÇØ¼ ½ÃÈ¿¸¦ ¿¬ÀåÇØÁØ °æ¿ì. vi)
Á¶¼¼Àç»ê¾Ð·ù±Ç(Tax lien)ÀÌ °É¸° °æ¿ì: Tax lienÀÌ ÀÖ´Â °æ¿ì¿¡´Â ƯÈ÷ Á¶½ÉÀ» ÇÏ¿©¾ß ÇÑ´Ù. ½ÇÁ¦ ºÎµ¿»ê¿¡ ´ëÇÏ¿© Ä«¿îƼ µî±â¼Ò(Country recorder)¿¡ Àç»ê¾Ð·ù±Ç(lien)À» °É¾î ³í °æ¿ì¿¡´Â ±× ºÎºÐ¿¡ ÇÑÇÏ¿©´Â ÆÄ»ê½Åû(bankruptcy)À» ÇÏ¿©µµ ÇýÅÃÀ» º¸±â ¾î·Æ´Ù. vii)
Á¶¼¼ ¹ú°ú±Ý(Tax penalty)ÀÇ °æ¿ì´Â ´Ù¼Ò º¹ÀâÇÏ´Ù: ºñ±ÝÀüÀû ¼Õ½Ç ¹ú°ú±Ý(non-pecuniary loss penalty: negligence, fraud, and accuracy related
penalty µî)ÀÇ °æ¿ì´Â ÆÄ»ê½Åû(bankruptcy)¿¡ Æ÷ÇÔÀÌ µÉ ¼ö ÀÖÀ¸³ª ±ÝÀüÀû ¼Õ½Ç ¹ú°ú±Ý(pecuniary
loss penalty: trust fund recovery penalty µî)Àº ÆÄ»ê½ÅûÀ¸·Î ÇØ°áµÇÁö ¾Ê´Â °æ¿ì°¡ ¸¹´Ù. ÀÌ»óÀÇ Á¦ÇÑÀ¸·Î ÀÎÇÏ¿© Chapter 7À¸·Î ºÎ並 ¸éÁ¦¹ÞÁö ¸øÇÑ °æ¿ì¿¡´Â Chapter 13À» ÀÌ¿ëÇÏ¿© ÇÒºÎ(payment)¹æ½ÄÀ¸·Î 乫¸¦ º¯Á¦ÇÏ´Â ¹æ¹ýµµ ÀÖ´Ù. e) ³³¼¼ÀÚ°¡ 90ÀÏ ÆíÁö(90-day letter)¸¦ ¹ÞÀº ÈÄ¿¡µµ ¿¬¹æ¼¼¹«¹ý¿ø¿¡ Á¦¼Ò¸¦ ÇÏÁö ¾Ê¾Æ Ãß°¡ ¼¼¾×ÀÌ °áÁ¤µÈ °æ¿ì¿¡´Â Áö¹æ¹ý¿ø(District Court³ª Claims Court)¿¡ Ãß°¡¼¼¾×ÀÇ ºÎ´ç¼ºÀ» ¼Ò¼ÛÇÒ ¼ö ÀÖÀ¸³ª ±× ÀÌÀü¿¡ ¸ÕÀú ¼¼±ÝÀ» ³³ºÎÇÏ¿©¾ß Çϸç, ½Åʱâ±Ýȸ¼ö ¹ú°ú±Ý(trust fund recovery penalty)ÀÇ °æ¿ì¿¡´Â 90ÀÏ ÆíÁö¸¶Àúµµ
¹ßÇàÇÏÁö ¾Ê¾Æµµ µÊÀ¸·Î ¿¬¹æ¼¼¹«¹ý¿øÀÇ Á¦¼Ò ÇÒ(Tax court hearing) ±âȸ¸¶Àúµµ ¾ø±âµµ ÇÏ´Ù. Áö¹æ¹ý¿ø(District Court)¿¡ ¼Ò¼ÛÇÏ´Â °æ¿ì¿¡µµ ±¹¼¼Ã»Àº ¼ö±ÝÇàÀ§¸¦ °è¼ÓÇÒ ¼ö ÀÖÀ¸¸ç ¿¬¹æÆÄ»ê¹ý¿ø¿¡ ÆÄ»ê½ÅûÀ» Á¢¼öÇÑ
°æ¿ì ÀÚµ¿Á¤Áö(automatic
stay)¿¡ ÀÇÇÏ¿© ±¹¼¼Ã»ÀÇ ¼ö±ÝÇàÀ§(collection action)À» ÁßÁö½Ãų ¼ö ÀÖ°í °ÅÁõÃ¥ÀÓ(burden of proof)ÀÌ ±¹¼¼Ã»¿¡ ÀÖÀ¸¹Ç·Î ³³¼¼ÀÚ¿¡°Ô´Â º¸´Ù À¯¸®ÇÑ ¸éÀÌ ÀÖ´Ù. |
![]() Ãßõ(2) | ¼¼¹«°¨»ç¿Í ¹ýÀûÀÎ ¹®Á¦µé | |||||
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
¹ýÀÎÀÇ ÆÇ¸Å¼¼¿Í Á¾¾÷¿ø¼¼ÀÇ °³ÀÎÀû Ã¥ÀÓ | 11/09/2011 |
ÇØ¿Ü±ÝÀ¶ÀÚ»êÀÇ ½Å°í(FBAR) | 05/10/2011 |
»õ Á¾¾÷¿ø°í¿ëÀ» À§ÇÑ ÆäÀÌ·ÑÅýº Å©·¹µ÷ | 08/04/2010 |
°ÅÁÖÇÏ´Â ÁýÀÇ »ç¹«¿ëµµ·ÎÀÇ »ç¿ë(Business Use of Your Home)½Ã ¼¼¹«°øÁ¦ | 07/06/2010 |
¼¼±Ý°ú ÆÄ»ê | 06/29/2010 |
¿Ü±¹±â¾÷ÀÇ ºÒ¹ýÀûȰ¿ë°ú ¼¼¹ý | 06/29/2010 |
Àå¾ÖÀκ¸È£¹ý°ü·Ã °ø»ç¿Í ¼¼±ÝÇýÅà | 06/29/2010 |
ÇÑÀΟ¿î »ç¾÷üÀÇ ¿£ÅÍÇÁ¶óÀÌÁîÁ¸ ¼¼±ÝÇýÅà | 06/28/2010 |
¿ìÁÖ¸¦ ½ÅÀÌ Ã¢Á¶ÇÏÁö ¾Ê¾Ò´Ù´Â ½ºÆ¼ºì ȣŷÀÇ ¡°À§´ëÇÑ ¼³°è¡± | 10/12/2010 |
°ÅÀúÁÖ±â | 09/12/2017 |
¼¼¿ùÈ£ »çŸ¦ º¸¸ç – ÇöÀçÀÇ °æÇèÀÌ ¹Ì·¡ÀÇ °ÇÑ ´ëÇѹα¹À» ¸¸µç´Ù. | 04/21/2014 |
Á¤ÀǶõ ¹«¾ùÀΰ¡? | 07/31/2010 |
¼±ÇÑ »ç¸¶¸®¾ÆÀÎÀÇ ¹ý (Good Samaritan Law) | 07/23/2010 |
»ç±â¿¹¹æ 10°è¸í | 07/08/2010 |
¾Æºü! ³ª ÈæÀÎÇÏ°í °áÈ¥ÇØµµ µÅ? | 04/17/2011 |
ÀϺ»ÁöÁø ÈÄ¿¡´Â ¿Ö ¾àÅ»(Looting)ÀÌ ¾øÀ»±î? | 03/15/2011 |
°ËÀº ¸Ó¸® ¿Ü±¹ÀÎ | 06/17/2011 |
¿ª»ç±¹Á¤±³°ú¼ ³íÀïÀ»º¸°í | 10/14/2015 |