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		<lastmod>2025-12-14T03:17:02+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:02+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:03+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:04+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:04+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:04+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-12-14T03:17:04+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-12-14T03:17:04+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:04+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:05+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:05+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:05+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:05+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:05+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:05+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:05+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:06+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:06+00:00</lastmod>
	</url>
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		<lastmod>2025-12-14T03:17:06+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:06+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:06+00:00</lastmod>
	</url>
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		<loc>https://taxrepllc.com/ma-vault/does-the-irs-have-to-formally-assess-the-tax-before-charging-evasion/</loc>
		<lastmod>2025-12-14T03:17:06+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:06+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:07+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:07+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:07+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:07+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:07+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:08+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:08+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:08+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:08+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:08+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:09+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:24+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:24+00:00</lastmod>
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		<lastmod>2025-12-14T03:17:25+00:00</lastmod>
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		<loc>https://taxrepllc.com/ma-vault/i-am-a-newly-enrolled-agent-ea-and-would-like-to-go-into-practice-on-my-own-is-an-ea-designation-enough-or-do-i-need-to-get-another-license-and-become-a-cpa/</loc>
		<lastmod>2025-12-14T03:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/do-you-think-it-is-a-conflict-of-interest-for-a-cpa-who-is-handling-a-taxpayers-resolution-to-also-prepare-sign-the-taxpayers-prior-delinquent-tax-returns/</loc>
		<lastmod>2025-12-14T03:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-you-charge-for-the-offer-based-upon-a-percentage-of-what-you-will-save-the-taxpayer/</loc>
		<lastmod>2025-12-14T03:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-do-you-do-if-the-client-expects-me-to-do-this-work-as-part-of-their-tax-preparation/</loc>
		<lastmod>2025-12-14T03:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-you-set-up-a-client-with-a-monthly-payment-plan-for-your-fees-is-that-a-violation-of-circular-230/</loc>
		<lastmod>2025-12-14T03:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-are-the-criteria-for-being-accepted-into-the-offer-in-compromise-program/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-you-are-filing-a-bunch-of-missing-tax-returns-should-i-mail-them-all-together-or-mail-some-and-e-file-the-last-three-years-that-are-eligible-for-e-filing/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-the-taxpayers-were-non-filers-and-now-suddenly-file-their-tax-returns-as-married-filing-separately-does-that-raise-a-red-flag-with-the-irs/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/does-it-make-sense-to-amend-the-tax-returns-to-become-married-filing-separate-and-prevent-the-spouse-from-being-responsible-for-the-debt/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-the-irs-filed-substitute-for-returns-on-my-client-do-i-need-to-file-the-actual-returns-before-submitting-an-offer/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/i-have-a-client-that-has-not-filed-for-the-last-10-years-how-many-returns-should-i-file/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-do-you-file-the-state-tax-return-first-because-if-you-e-file-they-go-in-together/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/when-filing-delinquent-returns-when-you-want-to-file-an-offer-in-compromise-do-you-send-the-returns-with-the-oic-do-you-file-the-returns-with-the-ro-do-you-file-at-the-address-in-the-1040-instructi/</loc>
		<lastmod>2025-12-14T03:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-someone-is-uncollectible-then-they-are-not-required-to-be-in-tax-compliance-if-my-taxpayer-is-uncollectible-can-they-file-an-offer-even-if-all-of-their-tax-returns-are-not-filed/</loc>
		<lastmod>2025-12-14T03:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/are-estimated-tax-payments-still-required-if-the-self-employed-person-had-a-loss-the-year-before/</loc>
		<lastmod>2025-12-14T03:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/do-you-have-to-show-estimated-tax-payments-of-a-certain-level-for-a-self-employed-person/</loc>
		<lastmod>2025-12-14T03:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-are-estimated-tax-payments-determined/</loc>
		<lastmod>2025-12-14T03:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-i-need-to-file-an-offer-in-the-second-half-of-the-year-can-i-make-up-estimated-tax-payments-even-if-they-are-late-or-do-i-need-to-wait-until-next-year-to-file-the-offer/</loc>
		<lastmod>2025-12-14T03:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-i-am-sending-in-several-estimated-tax-payments-for-my-client-to-get-into-compliance-must-i-make-separate-payments-or-can-i-lump-them-together-and-send-one-payment-to-cover-3-quarters/</loc>
		<lastmod>2025-12-14T03:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/the-irs-says-my-client-must-be-in-tax-compliance-but-what-does-that-mean/</loc>
		<lastmod>2025-12-14T03:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-long-does-the-irs-have-to-collect-a-tax/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/when-does-the-collection-statute-begin-to-run/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-difference-between-a-lump-sum-offer-and-a-short-term-deferred-offer/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-an-effective-tax-administration-or-eta-offer/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-do-you-complete-form-2848-when-you-are-not-sure-what-years-are-filed-or-not-filed/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-a-doubt-as-to-liability-offer/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-low-income-certification-for-purposes-of-filing-an-offer/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-you-ever-get-more-than-24-months-for-a-deferred-offer/</loc>
		<lastmod>2025-12-14T03:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-if-only-one-spouse-owes-the-tax/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-one-spouse-file-an-offer-on-a-joint-tax-liability-if-the-other-does-not-want-to-participate/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-do-you-determine-if-the-taxpayer-can-full-pay-if-they-have-multiple-collection-statute-expiration-dates-cseds/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-hard-is-it-to-get-an-offer-with-the-irs/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-forms-must-be-filled-out-to-file-an-offer-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-much-does-it-cost-to-apply/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-you-default-and-void-an-offer-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-minimum-you-can-offer/</loc>
		<lastmod>2025-12-14T03:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-much-does-it-cost-to-submit-an-offer-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/the-irs-does-not-compromise-on-payroll-taxes-correct/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/does-the-irs-consider-a-potential-bankruptcy-filing-by-the-taxpayer-in-determining-whether-to-accept-the-taxpayers-offer-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-my-clients-income-is-currently-down-is-now-the-best-time-to-file-an-offer/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-does-the-irs-treat-the-business-assets-for-purposes-of-the-offer/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-a-taxpayer-has-died-can-they-still-file-an-offer-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/does-making-installment-agreement-payments-keep-the-collection-statute-open/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/i-have-a-client-on-an-installment-agreement-can-they-file-an-offer/</loc>
		<lastmod>2025-12-14T03:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-impact-of-the-community-property-laws-on-a-taxpayers-offer/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/i-have-a-married-couple-that-owe-taxes-independently-from-before-marriage-and-now-owe-for-the-last-several-years-together-can-we-do-this-as-one-offer/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/my-client-owes-for-9-years-of-taxes-can-he-compromise-on-the-earliest-five-and-then-do-a-payment-plan-on-the-most-recent-four-years/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/would-you-ever-consider-bankruptcy-as-a-better-option-to-solve-a-tax-issue/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-an-offer-be-filed-if-the-client-is-in-bankruptcy/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/the-irs-says-my-client-who-has-lived-in-italy-for-the-last-15-years-still-owes-the-taxes-they-owed-when-they-moved-to-italy-we-have-been-fighting-with-them-because-the-ten-year-collection-statute/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-if-we-file-an-offer-and-the-irs-calculates-a-higher-rcp-amount/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/is-rcp-calculated-on-a-monthly-or-annual-basis/</loc>
		<lastmod>2025-12-14T03:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/does-my-client-have-to-include-their-retirement-accounts-in-their-rcp-analysis/</loc>
		<lastmod>2025-12-14T03:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/on-your-podcast-you-mention-strategies-to-adjust-an-rcp-calculation-can-you-elaborate/</loc>
		<lastmod>2025-12-14T03:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/are-credit-card-payments-an-allowable-expense-for-the-offer-rcp-calculation/</loc>
		<lastmod>2025-12-14T03:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/are-401k-contributions-allowed-as-a-future-expense-for-the-rcp-calculation/</loc>
		<lastmod>2025-12-14T03:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-rcp-calculation/</loc>
		<lastmod>2025-12-14T03:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-about-someone-who-is-older-and-will-be-retiring-in-two-years-will-the-irs-factor-that-in-when-figuring-rcp/</loc>
		<lastmod>2025-12-14T03:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-if-the-taxpayer-cannot-access-the-equity-in-their-assets-can-it-be-excluded-from-the-offer-calculation/</loc>
		<lastmod>2025-12-14T03:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/i-have-an-elderly-client-with-no-future-income-they-owe-86000-but-have-900000-of-equity-in-their-home-can-i-explain-to-the-irs-that-they-cannot-get-a-mortgage-so-the-irs-should-ignore-the-equ/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-if-only-one-spouse-owes-the-back-tax-debt-the-spouses-live-in-a-community-property-state-but-have-real-estate-in-a-separate-property-state/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-a-client-pulls-equity-out-of-their-house-before-the-tax-returns-are-assessed-and-pays-off-their-credit-cards-will-the-irs-look-at-that-as-fraud/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-a-taxpayer-takes-a-loan-against-their-assets-for-the-offer-like-a-home-equity-line-or-a-401k-loan-can-they-deduct-the-loan-repayment-against-their-future-income/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/is-money-in-a-529-account-includible-as-an-asset-for-an-offer/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/i-have-a-client-that-suggested-he-could-make-his-cash-in-the-bank-disappear-is-it-okay-or-would-the-irs-suspect-something/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/the-offer-specialist-we-are-dealing-with-is-adding-in-the-ppp-loan-forgiveness-as-an-asset-for-purposes-of-their-offer-is-this-correct/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/my-client-has-an-eidl-loan-from-the-federal-government-and-the-irs-claims-they-can-take-the-amount-available-and-use-it-to-pay-their-debt-and-so-are-including-it-in-their-offer-calculation-my-under/</loc>
		<lastmod>2025-12-14T03:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-you-adjust-a-taxpayers-withholding-to-reduce-their-income-and-help-them-get-their-offer-accepted/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/the-irs-is-forcing-my-client-to-include-the-child-support-payments-as-income-why/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-if-the-clients-income-swings-up-and-down-so-there-is-no-clear-picture-of-their-normal-level-of-income/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-the-irs-averages-the-taxpayers-income-over-the-last-3-years-do-they-use-that-for-the-rcp-calculation-instead-of-their-current-income/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/i-have-a-taxpayer-that-received-phantom-income-from-a-pass-through-but-no-cash-does-this-income-have-to-be-included/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-if-the-client-has-a-w-2-but-not-enough-withholding/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/do-i-use-12-months-of-future-income-for-a-lump-sum-offer-or-the-80-months-remaining-on-the-csed/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/the-irs-is-adding-my-clients-eidl-loan-in-as-future-income-from-his-business-wont-the-irs-have-to-allow-an-offsetting-expense-for-the-repayment-of-the-loan-back-to-the-federal-government/</loc>
		<lastmod>2025-12-14T03:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/the-taxpayer-has-two-vehicles-in-their-name-their-own-which-is-leased-and-their-college-age-childs-which-has-no-payment-irs-will-not-allow-the-taxpayers-car-payment-why/</loc>
		<lastmod>2025-12-14T03:18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/my-client-pays-for-after-school-care-for-their-two-children-is-this-allowed/</loc>
		<lastmod>2025-12-14T03:18:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-an-expense-is-not-allowed-for-the-offer-does-that-mean-the-taxpayer-cannot-pay-the-expense/</loc>
		<lastmod>2025-12-14T03:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/are-college-tuition-payments-for-the-taxpayers-children-allowed-as-an-expense-for-an-offer-in-compromise-if-they-are-required-under-the-divorce-decree/</loc>
		<lastmod>2025-12-14T03:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/my-client-donates-to-charity-every-year-is-this-an-allowable-expense/</loc>
		<lastmod>2025-12-14T03:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-spouses-are-separated-and-both-have-housing-expenses-can-they-claim-both-of-their-housing-expenses-for-calculating-their-offer/</loc>
		<lastmod>2025-12-14T03:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-the-taxpayer-get-both-auto-expense-and-public-transportation-as-deductions-when-calculating-future-income-for-their-offer/</loc>
		<lastmod>2025-12-14T03:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-often-does-the-irs-update-its-expense-standards-for-offers/</loc>
		<lastmod>2025-12-14T03:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-the-taxpayer-challenge-the-irs-expense-standards-as-being-abusive-because-they-are-so-limiting/</loc>
		<lastmod>2025-12-14T03:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-do-you-know-what-the-standards-for-expenses-are-if-the-taxpayer-lives-in-a-foreign-country/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-i-claim-childcare-expenses-if-the-stay-at-home-spouse-is-disabled/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/for-the-car-payment-limits-what-if-one-spouses-car-payment-is-higher-than-the-allowable-standard-and-the-other-spouses-car-payment-is-lower-than-the-standard-can-you-average-them-or-add-them-to/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-you-claim-medical-deductions-for-a-taxpayers-mother/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-can-the-professional-representative-become-a-future-expense-and-have-our-fees-factored-into-the-offer/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-do-you-do-with-clients-that-pay-for-everything-in-cash-and-cannot-prove-their-expenses/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-included-in-the-housing-expense/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/my-client-has-multiple-schedule-c-businesses-some-of-which-lose-money-the-irs-is-only-using-the-positive-income-businesses-and-ignoring-the-losses-from-the-others-is-this-accurate/</loc>
		<lastmod>2025-12-14T03:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-many-months-of-bank-account-statements-should-we-include-with-the-offer-package/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/who-should-the-checks-be-made-out-to-and-what-should-be-written-on-the-memo-line/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/should-i-include-a-cover-letter-with-my-offer-package/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/do-i-file-the-offer-with-the-revenue-officer-or-should-i-mail-it-into-the-centralized-offer-unit-listed-in-the-instructions/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-are-the-differences-between-the-types-of-offers-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-do-you-know-if-you-should-file-a-lump-sum-offer-or-a-periodic-deferred-offer/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-we-submit-a-periodic-offer-do-we-have-to-pay-it-evenly-over-the-twenty-four-months/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-your-client-qualifies-for-an-eta-offer-how-do-you-determine-how-much-to-offer/</loc>
		<lastmod>2025-12-14T03:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/for-a-doubt-as-to-collectibility-offer-with-special-circumstances-how-do-you-decide-which-expenses-to-argue-for-a-departure-from-the-standards/</loc>
		<lastmod>2025-12-14T03:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/i-have-a-client-that-filed-an-offer-and-the-offer-unit-closed-their-file-and-returned-it-because-they-had-an-audit-adjustment-on-a-tax-year-come-out-can-they-do-that/</loc>
		<lastmod>2025-12-14T03:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-are-your-options-if-there-was-an-offer-in-compromise-that-was-returned-due-to-noncompliance/</loc>
		<lastmod>2025-12-14T03:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/my-client-has-a-schedule-c-business-and-the-offer-specialist-at-the-irs-wont-allow-the-car-payment-for-their-offer-because-they-are-using-it-in-the-business-do-you-agree/</loc>
		<lastmod>2025-12-14T03:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/when-you-appeal-the-denied-offer-do-you-go-to-tax-court-can-an-accountant-still-represent-the-taxpayer-at-appeals/</loc>
		<lastmod>2025-12-14T03:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-you-file-a-deferred-offer-and-the-offer-is-rejected-do-you-still-need-to-make-periodic-payments-while-you-wait-for-your-appeals-hearing/</loc>
		<lastmod>2025-12-14T03:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-the-clients-financial-situation-changes-after-the-offer-is-accepted-can-it-be-renegotiated/</loc>
		<lastmod>2025-12-14T03:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-appeals-only-looks-at-the-oic-as-filed-what-happens-if-circumstances-have-changed-for-the-worse-since-the-oic-was-filed-can-the-offer-be-reduced/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-is-an-offer-computation-and-future-payments-effected-by-divorce/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-long-does-the-irs-have-to-respond-to-an-offer-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-the-irs-file-a-lien-after-an-offer-is-submitted/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/where-will-the-payments-be-applied/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/appeals-accepted-the-offer-but-wants-my-client-to-waive-their-tax-court-rights-should-we-agree-to-sign-it/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-if-the-irs-calculates-a-higher-amount-than-the-amount-my-client-offered-is-the-offer-dead/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/does-the-irs-have-a-set-time-limit-for-reviewing-an-offer-in-compromise/</loc>
		<lastmod>2025-12-14T03:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/if-my-clients-offer-was-accepted-but-now-they-can-no-longer-afford-to-pay-the-offered-amount-can-they-renegotiate-or-do-they-have-to-start-over-again/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/are-offers-in-compromise-considered-cancellation-of-debt-income-after-acceptance-by-the-irs/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-a-protective-refund-claim/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-legal-basis-for-a-protective-refund-claim-where-is-this-authorized/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-purposes-of-a-protective-refund-claim/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-are-the-requirements-of-a-protective-refund-claim/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-do-you-file-a-protective-refund-claim/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/does-the-irs-actually-process-these-claims/</loc>
		<lastmod>2025-12-14T03:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-you-amend-a-protective-claim-after-you-have-filed-it/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-are-some-examples-of-when-protective-claims-are-used/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-reasonable-compensation-according-to-the-irs/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/why-is-reasonable-compensation-important-for-s-corporation-shareholders/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-happens-if-an-s-corp-owner-takes-distributions-but-no-reasonable-compensation/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-main-advantage-of-distributions-over-wages-for-s-corp-owners/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-are-the-major-decisions-in-the-reasonable-compensation-area-and-the-lessons-learned-from-them/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-tool-can-be-used-to-calculate-reasonable-compensation-more-easily-today/</loc>
		<lastmod>2025-12-14T03:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-document-did-the-irs-release-to-help-examiners-determine-reasonable-compensation/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-are-the-three-approaches-outlined-in-the-irs-job-aid/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-cost-approach-for-determining-reasonable-compensation/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-market-approach-for-determining-reasonable-compensation/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-income-approach-for-determining-reasonable-compensation/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-happens-if-an-s-corp-pays-a-shareholder-via-1099-instead-of-w-2/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-authority-does-the-irs-rely-on-to-reclassify-payments-as-wages/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-distributions-exceed-reasonable-compensation/</loc>
		<lastmod>2025-12-14T03:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/does-the-irs-penalize-preparers-for-improper-reasonable-compensation-reporting/</loc>
		<lastmod>2025-12-14T03:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-importance-of-form-1125-e/</loc>
		<lastmod>2025-12-14T03:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-wages-be-declared-in-q4-if-missed-earlier-in-the-year/</loc>
		<lastmod>2025-12-14T03:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-case-emphasized-the-importance-of-documenting-officer-roles/</loc>
		<lastmod>2025-12-14T03:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-one-red-flag-for-an-irs-audit-on-s-corps/</loc>
		<lastmod>2025-12-14T03:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-was-the-outcome-of-the-glass-blocks-case/</loc>
		<lastmod>2025-12-14T03:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-factor-is-not-considered-in-reasonable-compensation-determinations/</loc>
		<lastmod>2025-12-14T03:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-should-be-considered-in-a-compensation-agreement/</loc>
		<lastmod>2025-12-14T03:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/can-an-s-corp-pay-less-than-the-fair-value-of-services-provided/</loc>
		<lastmod>2025-12-14T03:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-risk-in-issuing-distributions-before-paying-reasonable-compensation/</loc>
		<lastmod>2025-12-14T03:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/who-bears-the-burden-of-proving-reasonable-compensation-is-appropriate/</loc>
		<lastmod>2025-12-14T03:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-one-common-mistake-s-corp-owners-make/</loc>
		<lastmod>2025-12-14T03:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/why-are-irs-collection-clients-different-from-traditional-tax-clients/</loc>
		<lastmod>2025-12-14T03:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/should-practitioners-offer-free-consultations-to-irs-collection-clients/</loc>
		<lastmod>2025-12-14T03:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-should-a-practitioner-include-in-a-retainer-agreement-for-a-collection-client/</loc>
		<lastmod>2025-12-14T03:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/why-is-obtaining-a-power-of-attorney-poa-important-once-a-practitioner-is-retained/</loc>
		<lastmod>2025-12-14T03:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-required-for-a-taxpayer-to-be-in-tax-compliance/</loc>
		<lastmod>2025-12-14T03:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/why-is-it-critical-for-self-employed-clients-to-make-estimated-tax-payments/</loc>
		<lastmod>2025-12-14T03:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/how-often-must-estimated-tax-payments-be-made-by-self-employed-individuals/</loc>
		<lastmod>2025-12-14T03:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/why-is-proper-withholding-important-for-wage-earners-dealing-with-irs-collections/</loc>
		<lastmod>2025-12-14T03:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-the-impact-of-not-opening-irs-mail/</loc>
		<lastmod>2025-12-14T03:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-steps-should-a-practitioner-take-when-onboarding-a-new-irs-collection-client/</loc>
		<lastmod>2025-12-14T03:18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/what-is-tax-evasion-under-irc-7201-what-causes-a-case-to-become-criminal-2/</loc>
		<lastmod>2025-12-14T03:31:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxrepllc.com/ma-vault/whats-an-example-of-evasion-of-assessment/</loc>
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</urlset>
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