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06/30/2010 09:45
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IP 76.xx.xx.110

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¸¦ ÷ºÎÇÏ°Ô 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¦Çذá

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.

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