I was admitted to practice in 1978. I am certified as a Consumer Bankruptcy Specialist by the American Board of Certification. I regularly speak on tax and bankruptcy issues at state, regional and national conferences. Years of experience in practice before the Internal Revenue Service and Oregon Department of Revenue have given me the background to resolve a large variety of consumer tax issues.
BAPCPA changes now require the filing of missing tax returns. For debtors without adequate records, this can be a problem.
The IRS retains income reporting documentation and federal withholding records on their computer system for six years and can provide transcripts to an authorized representative through its practitioner priority service.
The IRS does not keep a record of any state withholding. In states with an income tax, like Oregon and California, this leaves an information gap when preparing delinquent returns. How can that information be retrieved?