Wednesday, June 8, 2011

IRS Audit - IRS Tax Exam Representation

Contact Joe Mastriano P.C.

For the most IRS Problems knowledge, Tax Problems experience and the best customer service!

Having receipts for your expenses is only part of the battle. Auditors are highly trained to find ways to add income and deny deductions, despite what your think is evidence.

Call 713-774-4467
...or visit www.TaxProblem.org

What Will You Do When The Auditor Decides To Disallow Your Receipts And Charge You With A Big Tax Liability? Don't Think It Can Happen? Read On...

As a tax advisor I have over 30 years of IRS representation experience I have worked 1000's of tax cases We are a professionally licensed CPA firm We have an A+ BBB rating We are very successful at what we do.

The IRS is making audit adjustments that you would think are crazy. We are seeing it now!

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Want to know a simple procedure to prevent IRS collections? Want unique methods to gain control of your audit situation? Want to know how we've successively represented taxpayers in an IRS audit?

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An audit is when the IRS requests that you contact them to provide proof of deductions, income, or to consider the treatment of various items on your tax returns. Many people mistakenly think that all they need to do is to bring their receipts and other information to the revenue agent as verification. What they don’t realize is that the IRS examiner is trained to ask probing questions, and to come up with reasons why your deductions are not acceptable. In fact, the professional community has complained that in a tax audit they often do not distinguish between the questions asked in a general audit vs. a criminal investigation. You will be asked financial status questions focusing on your lifestyle, standard of living, and other elements unrelated to the items on your tax return. This is one reason why even if you have receipts, and feel that your return was prepared correctly, you could still be in jeopardy. The tax code is written in a manner that leaves a lot open to interpretation. You must meet ‘purpose’ tests, and other tests that even many accountants take for granted. I have personally experienced an auditor denying deductions for my clients when I felt we had enough evidence to justify our position! So basically, any time the IRS requires you to prove something to them, you need the help of an experienced professional who knows what the law is and how to argue your position. The ability to represent your position and at the same time maintain a good rapport with an IRS exam person is essential. Otherwise the IRS tax audit person can and will make adjustments against you.

IRS Audit Representation Before The IRS

Audits are selected based on IRS programs. One program looks for compliance and another tries to find errors. They have not examined your return yet. Are you afraid? Want to avoid a tax audit? These days, auditors tend to be nicer. They tend to be more educated than the collection officers. They do not want to send your case to the criminal division unless they have to. I have represented people who have taken phony deductions, and have left out income on their tax returns. During my career I have never had an auditor accuse my client of criminal fraud. In each case they were happy to make the adjustments and charge the taxpayer additional tax, interest and penalties.

Of course, you have to say things like….I forgot, or I guess I made an error, or I can’t find the proof for the deduction. You can’t say, “Oh yeah, my friend the accountant said I should put down a lot of expenses because there is less than 1% chance of being audited”. There may actually be a less than 1% chance of being audited in your case, but you have to be careful not to say you ‘willfully’ did anything you know was wrong in the preparation of the tax return. Got it? To this day I don’t know of anyone foolish enough to admit to ‘willfulness’. If you follow this manual, you will have very little to fear, unless of course you can’t document the items on your return and don’t want to deal with the increased tax liability.

There are two main types of audits. Correspondence and face to face. If any of these produces a tax liability, then the IRS sends you an examination report. You have 30 days to appeal it. In a face to face audit, the letter will ask you to provide information to back up certain items on your return. You may have to prepare two sets of proof. One directly responding to the letter, and another proving all the other items on your return.

Notice of Deficiency – This Is Not The End Of The Audit

Don’t be confused. The Statutory Notice of Deficiency does not require you to make an immediate payment nor is it a tax assessment. The notice is simply a proposed deficiency, which usually gives you 90 days (or 150 days if the notice was addressed to a person outside the United States) to agree with or file a petition with the U.S. Tax Court for a re-determination of the deficiency. Once issued, the time period in which you have to respond cannot be extended. However, during this period, you may ask for an appeal. The Notice of Deficiency can only be rescinded under certain circumstances and requires that both parties agree. Contact us if you receive this type of notice.

Audit Reconsideration

Once the audit is over, and you missed it. all is not lost. We can request an Audit Reconsideration. In many cases the IRS will open up the audit again, so that you can have a chance to present your proof for expenses, etc. An audit reconsideration may be requested if you subsequently obtain receipts you were not able to submit before.

I have represented people from other states without any problems. It is not necessary, or better, for the tax payer to sit face to face with an auditor to prove your income and expenses. You should not let the auditor into your home or office to conduct the audit. As a representative, I have yet to have the IRS refuse to have me send the information by mail when I have an out of town client. Locally, I don’t mind appearing with my client. We have a pretty decent audit group here in Houston.

Do you still feel that you are up to representing yourself in an audit? Call 713-774-4467 or email us at support@taxproblem.org before it’s too late.

Help Preventing An IRS Tax Audit

IRS Audit Triggers, Tax Audit Red Flags, Etc. That Increase The Odds Of Being Selected For An IRS Examination.

Exaggerated Expenses – Many common expense adjustments come from medical, travel expense, entertainment expense, meals, vehicle, office in home, and the write off of personal computers, cell phones, uniforms, rent, and contract labor. If any of these are unusually high in relation to income, it will increase your chances of an audit. Understanding what draws the attention of the IRS will help prevent audit.

Mistakes – Don’t file a sloppy, incomplete, or illegible return. The agent may become suspicious of potential criminal fraud.

Consistency – Itemized deductions such as medical, charity, employee business expense, interest, etc. all must be reasonable, and consistent with prior years.

Some Audit Proofing Tips On What Must Be Done.

Prepare your tax return. Sit back and analyze it. Is it reasonable to have spent the amount you did on your expense items, given your current amount of income? If not, document the return with a sworn notarized attached statement, explaining the validity and purpose of the expenses. Then look at the prior years tax return. Is it reasonable to go from last year’s expenses and income to this years? If not, you may want to explain a few things to avoid an audit.

File An Extension Of Time To File

You should always pay your taxes when they are due, either through quarterly estimates or withholding. If you file an extension of time to file, which allows you to file by Oct 15 , and you file right before the deadline, your chances of being audited are greatly reduced.

Willful non filing is a criminal offense, so please file your income tax return forms each year, even if you are late. Once you file your return, the statute of limitations for the IRS to audit you begins. The IRS has 3 years from the date you file or the due date of the latest extension, whichever is later.

I Received Tax Audit Letters, Or Notices In The Mail

Types Of Audits

Face To Face – For an in house or field audit, it’s best to meet with the IRS at the place of business of your representative, or at the IRS. The worst place is your business or your home. It is easier to explain your return items in a face to face meeting.

Semi-Automated Compliance – Usually math errors and differences in third party reporting from the IRS’s matching program will cause letters to be generated attempting to adjust your tax liability. These letters are to be responded to with evidence that there should not be an unfavorable adjustment.

Correspondence (Mail Audits)(CP 2000, for ex.) – These letters identify items in question and a request to mail documentary proof to explain why you may have under reported income or over reported your expenses. You can mail the information in or request the audit be transferred to a local area office. You can better explain things in a face to face meeting.

You must comply with an audit request, or the IRS may summons your records, personally pay a visit to your home or office, call you, or visit neighbors and ask them questions.

Please contact us if you want assistance in resolving issues questioned in any IRS correspondence letters, IRS audit letter or Mail Audits.

Fear Of An IRS Tax Audit Exam?

Your Best Tax Audit Defense Survival Guide

Carefully consider professional audit representation. Consider your audit adjustment exposure in relation to the CPA’s, Attorney’s, or Enrolled Agent’s fees for representing you. If you can’t find your receipts, how will you justify your expenses? Many auditors will disallow your deductions if you have missing or lost receipts. If you cannot back up the deductions you claimed, better than making up phony IRS audit receipts that the auditor refuses to accept, you should discuss alternative ways of documenting acceptable evidence, with a tax representative. A good tax audit defense advocate knows that you should never admit willfulness concerning the omitting of income, and errors of deductions. Your accountant should know the secrets of what is considered acceptable receipts, invoices (proof of purchase), business purpose, rules of evidence, and what items you normally don’t need receipts for.

WE DO! and you will too, when you become a customer of ours. Contact us now, for the audit relief you deserve.

Who Gets Audited?

  • Individuals who file a form 1040 have personal tax audit.
  • Large, small, and mid size business’ who file corporate 1120, partnership 1065, llcs, llps, etc. have business tax audit.
  • Real estate audit, tax form 706 and trusts form 1041.
  • Your retirement plan, contributions, etc.
  • Any other entity who is required to file a U.S. income tax return.

How Much Time Does The Audit Process Take?

I have concluded audits in one day, though it is rare. At the other extreme, I’ve had audits last a year or longer. Revenue agents of the IRS will take the time they feel is necessary to conclude an audit. If the IRS feels they will get a large adjustment, decrease the odds of audit abuse, obtain public policy and other benefits, they will audit you till you stop them! Well, except for the fact that the assessment must be within 3 years of filing, unless they strong arm you into an extension.

If you don’t like the findings, you can speak to the manager. Then you can file an appeal with the auditor, addressed to IRS appeals. The auditor will then clean up their work papers, maybe make adjustments in your favor, and then send the appeal to the appeals division. See our section on audit appeals.

How Does A Face To Face Audit Work?

Your audit letter will list the items on your tax return that the IRS wants to examine. In my experiences I’ve found that it is a good idea to prepare two sets of documentary evidence. One based on the items in the letter, and another to support the rest of the return. Why? Auditors use statistical sampling guidelines. If they are not satisfied with the proof you provide, they will ask questions concerning the return as a whole. Make sure you don’t get caught off guard. You need to be the most prepared possible, for your protection. Never give the auditor your original receipts. If you don’t have all of your evidence with you, the auditor will draft a document request and give you 30 days to get the information. An audit adjustment report will be prepared, showing you the increase in tax, and the penalties added to it. If you decide not to present additional evidence, the audit examination report will be mailed to you with a 90 day notice of deficiency letter. This gives you the right to appeal or to go to tax court. prior to filing with IRS appeals, you can negotiate adjustments by contacting the auditor and the auditor’s group manager. Often you can agree to compromise on a reasonable settlement amount.

Tax Audit Questions? Solution…

Obtain a consultation with an experienced professional that does a lot of representation before the audit division. Have your tax audit questions answered. The goal of an experienced professional is to assess your exposure, which is how much money you can potentially lose. You can then discuss what it will cost to be represented. If the costs are reasonable in relation to the potential tax that can be charged to you, obtain the representation (assuming of course that you are satisfied with that person’s knowledge, personality, and experience). If you are willing to risk additional assessment, represent yourself. Do not try to bargain down the fees. You cannot predict exactly how much time it will take someone to represent you. Either do it yourself or pay for experienced IRS representation help.

Our website also offers valuable free audit-related information on auto proof for audit of taxes, cost of goods sold, tax audit companies, what to do when you get a notice of an audit.


  • If you are considering hiring us, call Joe Mastriano, CPA 713-774-4467.
  • Think your IRS matter is handled? Think again!
  • For your analysis, click here to email me.

These are many of the cities our clients have lived in. Since the IRS is Federal, we can help you even if you live in a city not listed, or outside the United States area. Help submitting tax years 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013 & prior. Our clients can be 10 years delinquent, 9 years, 8 years, 7 years, 6 years, 5 years, 4 years, 3 years, or 2 years. We also provide our services to clients from US territories: Guam, U.S. Virgin Islands, American Samoa, Puerto Rico. Southern, Northern, Eastern, Western, NE, SE, NW, SW. Don't search under www.irs.com, www.irs.org, www.irs.gov, or I.R.S.



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cp 237 - we sent you a replacement refund check.
failure to file tax return - I did not file my tax returns for 2 years.
old years tax returns - not filed, IRS filed, SFR substitute.
owe money to the irs - for many years. Can I get a reduction?
don't have records for irs audit - I don't have receipts to prove my expenses.
tax collector - what is exempt from collection action?
audit - Tax return examination by an IRS revenue agent.
innocent spouse - relief, applying for. Joint liability relief.
levy exemptions - dependency, spouse, grandparents, kids, children.
penalties for frivolous tax claims - claim for refund request.
cp284 - we approved your Form 1128, application to adopt, change or retain a tax year.
cp 771 - usted recibio este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
cp 12 - we made changes to correct a miscalculation on your return.
federal income tax - various laws to refute income tax changes.
back business tax returns - Company tax returns from prior years that are due or overdue.
irs audit statute of limitations - How many years back can the IRS audit me?
letter of compromise - to reduce my taxes.
legal irs advisor - for best way to reduce my taxes.
cp 290 - we're approving your electing small business trust (esbt) election.
bank - What will be levied with a bank levy if you do not make arrangements for paying overdue taxes?
letter 2800c - incorrect Form W-4, employee's withholding allowance certificate.
trust fund tax problem - signature authority, directed who got paid.
irs seizure notice - can the IRS seize my house?
what is needed to file expat return - non U.S. citizen.
irs form for audit - How often can I get audited? Audit myths.
tax complaints - to manager, advocate, investigations.
public record tax levy - where to find and remove.
cp 08 - you may qualify for additional child tax credit and some additional money.
letter 2257 c - balance due total to taxpayer.
trust fund attorney - for code 6672, civil penalty.
irs trouble - getting through to people who can help.
texas cpa accountant - in my county, city, state, zip code.
tax debt forgiveness - OIC, reduce.
husband's name - Am I liable for taxes under my husband's name?
tax credit for college tuition - paid, reimbursed, stipend, grad school.
final notice before levy - What do I do with an IRS final notice of levy?
oic statistics - What percent of OIC's get accepted each year?
partnership tax returns - When due? Tax tables.
tax whiz - most knowledgeable.
irs summons of records - What if I don't have records IRS summarized?
irs non filer attorney - I did not file taxes for many years.
notice of deficiency - sent to wrong address.
tax leens - to file removal with county records.
tax relief companies - that help with IRS problems.
corporate tax relief - from IRS levy of bank account.
back taxes installment agreements - payment plans (usually monthly) made on prior period taxes owed.
irs collections number - what number form do I use for IRS plan?
citizen's tax relief- irs relief for being a U.S. citizen.
tax debt payments - to avoid seizure of house and jail.
audit reconsideration - To have the IRS reopen your audit after it is closed by examination division.
attorney directory - A list of attorneys near you.
dissipated assets - Offer in compromise add backs assets given away.
federal tax lien search - Where do I find if I have an IRS lien?
cp 05a - we are examining your return we need documentation.
find an attorney - Best attorney for IRS problems.
work opportunity tax credit - How do I get?
public record tax lien - search county records.
best way to pick irs advisor - Select based on licensed professional CPA firm, A+ BBB rating, > 30 years exp, and not handed down to trainees.
houston tax accountant - to fix errors in tax return.
best attorney - The attorney to best represent you.
tax audit statute of limitations - change appt. Can IRS audit after 3 yrs?
cp 31 - your refund check was returned to us, so you need to update your address.
cp 102 - we made changes to your return because we believe there's a miscalculation.
cp 22l - we made changes to your tax return for Individual Retirement Agreement (IRA) taxes.
afraid the IRS will audit my return - We all should be, that's why we keep receipts, invoices, etc. and make sure returns are filed near the extension deadline.
affordable - Service that costs less in the long run, not the cheapest. Don't settle for discount non CPA firms.
payment plans - with IRS different types.
cp 523 - to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.
form 23c is not valid - as a way to avoid over paying taxes.
foreign source income - How to report foreign source income?
cp 259b - you didn't file a required Form 990-PF, return of private foundation.
irs ripoffs - which IRS specialist won’t rip you off?
old partnership taxes - K-1 distribution where to put on.
irs just levied my paycheck - How do I get my paycheck back?
preparing for irs audit - checklist instructions.
irs payroll liability - CPA to help reduce payroll taxes.
back pay - Money owed to you as payment from a prior period.
audit rules and regulations - Guidelines on conduction an IRS audit exam.
llp audit reconsideration - partnership reopen of audit.
underreported income - not claimed.
expat tax preparer - CPA tax accountant and specializing in overseas tax law.
irs lien information - where do I find out if IRS filed a lien on me?
irs audit invoices - What if I lost my invoices?
cp 153 - we can't provide you with your refund through a direct deposit.
father's taxes - Can IRS levy on my father's taxes?
hire attorney - or EA or CPA or ex IRS.
letter 1615 - mail us your overdue tax returns.
attorneys - lawyers to deal in your legal affairs.
cp 32 - we sent you a replacement refund check.
irs collection letters - must I appear if I get a summons?
ex irs woman - woman CPA worked for the IRS in the past.
irs collection information statement - of income to reduce monthly payments.
federal taxes owed - Attorney to resolve tax issues.
income tax breaks - What tax breaks can I get if I owe?
form 656l - offer in compromise (doubt as to liability).
tax credit for the elderly - exemption over 65.
irs hitmen - or taxwoman to solve IRS problems.
settle payroll taxes owed - tax CPA accountant to resolve IRS.
irs audit report - complete response to refute.
tax disputes - with IRS.
certified tax resolution specialist- EA or CPA or attorney. Scam companies or fraudulent do no hire.
cp 11m - changes to your return involving the making work pay and government retiree crdit.
opportunity tax credit - audit
contributions to IRA- Deductable contributions for retirement plans.
prepare for IRS appeals conference
tax changes 2013 - new rules, laws, codes, regulations.
irs final notice - of levy 30 days to appeal.
overdue irs - payroll deposits.
IRS blog - tax blogs, audit blog, appeals blog.
delinquent fbar - foreign banks offshore disclosure amnesty.
cp 604 - usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad immediatamente, el IRS embargara cualquier reembolso de impuestos .
by the irs- actions such as letter from or letter of changes or letter to refute adjustments.
cp 90c - we lieved you for unpaid taxes. You have the right to a Collection Due Process hearing.
audit triggers - Cause a return to be audited. Inexperienced tax preparers who don't know how to present an audit create many audit triggers.
tax exemption - for blind, elderly.
self help irs - free, volunteer, aarp, elderly.
irs tax fighter - Best to fight the IRS.
reparations for slavery - tax credit denied.
audit defense - protection against an audit of financial statements or returns.
tax laws - in the U.S. and foreign countries.
cpa rip offs - accountant stole my money and did nothing.
intent to levy notice - response letter.
collection statute expiration date-after 10 years (if no extension actions) from assessment date taxes waved.
irs collection procedures for taxpayers - who are out of the country.
cp 518b - this is a final reminder notice that our records still indicate you haven't filed a business tax return.
letter 2789c - taxpayer response to reminder of balance due.
cp 11a - we believe there's a miscalculation involving Earned Income Credit.
audit results - Usually on the audit report.
letters to the irs - How do I write a letter to the IRS?
irs audit representation - who can represent me in an IRS audit?
cp 03c - you received a tax credit first time homebuyer credit.
cp 712 - hemos realizado cambios para corregir un error de calculo en su planilla.
company audit- examination of llc, llp, 1120, sch c, 1065 or other form of company.
best - Often requested as "best CPA IRS representative" or "best IRS tax attorney" "best tax lawyer" not best EA
cp 2566r - we are holding your refund until we receive one or more unfiled tax returns.
sch C audit - sole proprietor llc appeal.
resolution - of offshore bank account penalties.
response to irs example letter - How to prepare?
irs audit results - Can I change my audit results?
irs code section - proving to the IRS.
tax debt consultants - to stop revenue officer.
tax accounting services - bookkeeping transactions.
cp 504 - the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.
irs audit faqs - best list of questions.
cp 171 - you received this notice to mind you of the amount you owe in tax, penalty and interest.
unfiled tax returns - prior years stale.
took paycheck - what form to fill out to get back?
advice on filing out form 433 b - Business collection information statement. See our free download.
internet cpa - eattorney, ecpa, eea on line tax help.
release of wage levy - by taxpayer advocate office.
irs expat advisors - for out of country how many days test.
trust fund penalty - questionnaire, 4180 form responsibility.
tax deduction for business - operations, home based business.
letter 1962c - installment agreement reply to taxpayer.
I am afraid of the irs - Fear of IRS audit.
cp 959 - usted no radico su planilla de contribucion de negocios identificada en este aviso.
cp 504B - the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.
cp 13a - we found an error involving your Earned Income Credit. You're not due a refund.
tax federal calculator - for interest and penalties.
american society of irs problem solvers - Beware self appointed non accredited groups to give the appearance of quality trusted professionals.
cp 30a - we reduced or removed the penalty for underpayment of estimated tax reported on your tax return.
corporate - business audit checklist reasons
letter to appeal - or mediate audit report adjustments.
cp 259h - you did not file a required Form 990/990-ez return of organization exempt.
sugar land accountant - IRS attorney, CPA, EA.
letter 0484c - collection information statement requested (Form 433F/433D) inability to pay/transfer.
cp 259a - our records indicate you did not file a required Form 990/990-ez. Return of organization exempt from income tax.
letter 2603c - installment agreement accepted - notice of federal tax lien will be filed.
bank seizure - The taking and freezing of funds on the day the bank gets the IRS levy notice.
back taxes - More than one tax owed for past periods.
tax assessment is invalid - protect charging me taxes and penalties.
cp 120 - you need to send us documentation of your tax-exempt status.
tax ripoffs - , complaints, fraud, steal money, crooks,
appeal Houston - An IRS action in Houston, TX that you want challenged taken by the collection, audit, or offer employee.
sample irs protest letter - , sample letter to the IRS. Dispute letter sample.
cp 623 - este aviso es para informale nuestra intencion de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes.
irs release of lien - quickest way to get tax lien off.
cp 75 - we need documentation to verify the Earned Income Credit (EIC) that you claimed.
audit guidelines for non profit - Rules for conducting a non for profit audit
cp 276a - we didn’t receive a correctly completed tax liability schedule.
back owed taxes - Prior year, old, overdue, delinquent taxes from back periods.
tax resolution firms - best attorney.
file an irs lien - find out if IRS filed a lien on me.
local irs accountant - in Houston, Sugarland, TX.
notice of federal tax - lien sent to my bank.
past due payroll tax - in installments.
fbar amnesty - Experts on aggregate value of foreign financial accounts.
certified tax preparer-Hire CPA to do tax returns.
u.s. tax relief - companies.
wage freeze release - who to send to?
fix irs back taxes problems - Attorney who fixes back taxes problems.
irs collection procedures - can they take my social security?
equity search - Dissipated assets, equity in home, land equity, 401K, IRA.
cp 75a - need documentation to verify the Earned Income
tax breaks alimony - paid under court order.
set up payment plan with irs - status code 60, 63, 53, CNC
received a notice of levy - at my home office.
being audited by irs - I am being audited by the IRS you cry. Tax exam can go into the year before and after the year questioned.
took wages - how to get my money?
non liable parties - for trust fund.
payment plans with the irs - establish a fair monthly arrangement.
release of federal tax lien - ways to release my tax lien.
need an irs cpa - former employee.
irs area director - supervisor over manager.
partcial payment installment agreements - tax forgiveness or relief.
authorization i.r.c. 7401 - Ways to avoid paying and filing your taxes
for - Lawyer for tax evasion or fraud.
wife's name - missing or SS # not on return.
cp 57 - notice of insufficient funds.
www.irs.gov - on line.
do an offer - Can I settle my taxes for less in an offer?
corresponding with the irs - sample letter to write.
cp 51b - we computed the tax on your Form 1040, 1040a or 1040ez. You owe taxes.
end of year tax planning - Final estimated tax payment due January 15th.
letter 3030c - balance due explained: tax/interest not paid.
letter 0757c - installment privilege terminated.
irs stay of collections - How long will a stay of collections last?
audit tips - Various ways to prevent an audit or how to handle an IRS audit.
audit medical profession - People in the medical business such as doctors, nurses, hospital administrators etc. that are being audited by the IRS.
form 4506t - request for transcripts.
cp 90/ cp297 - final notice - notice of intent to levy and notice of your right to a hearing.
notice of deficiency not signed is invalid - to avoid over paying.
real property tax lien - capitalized improvements.
cp 3219a - we received information that is different from what you reported, notice explains how the amount was calculated and how you can challenge it in U.S. tax court.
directory of irs attorneys - list of affordable licensed services.
cp 188 - we are holding your refund until we determine you owe no other taxes.
filing previous years tax returns - I didn’t file my previous years tax returns.
overdue corporate tax - Can I make installment payments?
letter 668D (LP68) - we released the taxpayers levy.
cp 53 - we can’t provide your refund through direct deposit, so we're sending you a refund check by mail.
experienced - Tax representative with a lot of experience.
cp 282 - you indicated on your Form 1065 U.S. return of Partnership income, or Form 1065-B, U.S. return of income for electing large partnerships that you have foreign partners.
bank account lien - The legal freeze of funds on my account when I don't pay my taxes.
paying late - Will IRS take off penalties and interest if I pay in full?
relief - tax relief from IRS agent.
can you make payments on taxes owed? Pay delinquent taxes in an installment plan, in a payment agreement, OIC, etc.
cp 268 - we believe there is a miscalculation on your return.
cp 283c - penalty for filing a late or incomplete Form 8955-ssa, annual registration statement identifying seperated participants with deferred vested benefits.
cp 88 - we are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.
small business tax breaks - allowed by IRS.
irs love letters - the IRS is sending love letters.
audit guidelines - IRS or other rules for conducting an examination or returns and related parties.
cp 713- hemos realizado cambios para corregir un error de calculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero.
lifetime learning credit - Where to report?
local irs attorney - near 77073.
www.irs.org - e file.
cp 22e - as a result of your recent audit, we made changes to your tax return.
irs attack - on my bank account. Attack on my paycheck.
cp 297c - we levied you for unpaid taxes. You have the right to a collection due process hearing.,
tax relief lawyers - or CPA's, publications, journals.
paycheck levy - removal service.
taxable income - how calculated is prove.
tax charitable contributions - 30% deduction, 30% deduction itemized.
unpaid corporate taxes - payments on payroll 941.
nation wide tax relief - to get a U.S. tax shield protection.
tax return companies - to prepare tax returns.
audit documents - What is needed to prove items on a return? They are receipts, invoices, notarized statements, contracts, etc.
notification - of deductions not allowed.
letter 0549c - balance due on account is paid.
cp 259 - our records indicate you didn't file the required business tax return.
home office deduction - What qualifies as deductions for home office?
owe money on taxes - and can't pay all of it now.
certified letter audit- IRS tax audit by mail as correspondence audit.
gift tax expenses - deductions gifting to family.
sanctions imposed against attorneys - for filing fraudulent returns.
audit advisors - CPA's or attorneys who council you in audit matters before the IRS.
effective tax administration - OIC filed based on effective tax administration.
cp 2000 - the income and/or payment information we have on filed doesn't match the information you reported on your tax return.
getting audited - and can’t find my records.
handle irs matter - by CPA, attorney, tax resolution specialist.
find a CPA - Where can I find a good CPA?
undeposted income - cash not in bank account.
certified- Can a certified CPA help with tax problems?
no bank statements for tax audit - need professional advice.
what is a notice of lien - or levy?
what audit documentation is required - to defend.
letter 3217c - installment agreement accepted: terms explained.
tax troubles - IRS is killing me.
letter 1961c - installment agreement for direct debit 433G
foreign nationals taxes advisor - Advice on planning for foreign nationals.
cp 01H- you received a cp01h notice because we were unable to process your tax return.
help paying late taxes - Can I make payments on late tax owed?
cp 12m - we made changes to the computation of making work pay and/or government retiree credit.
cp 2030 - we are proposing changes in income, credits and deductions reported on your U.S. corporation income tax return.
cpa services - for accounting, audit, IRS appeals, OIC.
examination help - Need help with IRS exam to prove deductions.
offshore banking advice - to avoid taxes on interest and dividends.
irs seizures - How to avoid without filing bankruptcy?
incorporated business tax - for U.S. legal liability companies.
how to write a letter to the irs - writing IRS letters of appeals.
advocate - IRS taxpayer advocate's office or one who advises on IRS matters.
individual tax relief - IRS relief programs for individuals.
from - How do I remove penalties from IRS?
form 1099 misc - misc. income.
tax collection authority - granted U.S. government.
tax accountant - needed to lower my IRS taxes.
audit letter - Letter from IRS that says you and I are being audited.

Here is a list of other tax preparers for you to consider:
Randy M. Reichstein
Gary A. Grossman
CM&C
Lion Tax Corporation
Lawrence G. Hoole
Titantaxrelief
DarrellCarpEA
Dominic O. Amaugwu
David M. Spitzberg
Green Mcelreath Ft Bend TX
Fouts Financial Group
Kimberly L. Hegge
Kenneth Eichner P.C
KanterAssociates
Judy Cox EA
Sullivan Consulting
Chayim Kessler
Franklin Square
Thomas Reed
charles cohen attorney
Collis Redd
Michael Z. Mandale
Lefstein-Suchoff & Associates
Tax Solution Network
DWK Consulting Group LLC
Patrick A. Falcon PC
landis attorney
J.L Hood
backtaxeshelp.com
Diane McNulty
Sherry Langnau
Diane P. McNulty
Michael Mandale
Richard Caldwell
Harrington Morrin LLP
The Tax Group
Lorenzana LaW Firm
Michael Jones
Jerry E. Yeiter
James Moore
Mr. Tax of America
David DeJong
Charles A. Newton Jr CPA
Tax Relief INC
matthew cohen attorney
tax management associates inc
The Nader Law Firm
HMHN Financial Services
Sherrill Gregory
RJ Atkinson
Tax Firm.com
Wayne Adams EA
roni deutch commercial
HBJ Tax Consultants
Blue Tax inc
Tax Relief Killer IRS Methods
Richard F. Caldwell
Bobby R. Davis CPA
Albert Graci
Tax advocates.net
Sterling Heights
ronidutch.com
Apex Tax Solutions
Peter J. Petry P.C.
Deron Richard Harrington CPA
William Ford Taylor
Tax Law Services Inc
RobertSomerville
jgtax
Robert Bethea
Fred Doyle Wood CPA
J D Wieand
tax masters
Byron Ubernosky CPA
MBA Tax Consultants Inc
Patricia George
John Stevens
James A. Morrison
Edward Gardner CPA
CKTax Inc
David Neidhart CPA
Express Tax Relief
James Morrison
Jane M. Searing
Ron Tabor EA
C&G Tax Service Inc
Kevin L. Pohle
Harlan Guettermann
Lori LeVasseur
Advocate
Dan Pilla
Coon Rapids
James O. White Jr
Kelly DiCampli
Taxpayer Solutions Inc
Bruce Hammack CPA
Edward Gardner
Tax Woman
Devers Tax Consultants
The Womack Law Firm
Cooke & Company
SBA Taxes Inc
R. Jeffrey
Wayne Adams
Alfredo Gaxiola
Randy Reichstein
E.R. McDaniel CPA
R. Lawrence Heinkel P.L
Sandra Check
Pinnacle Tax Solutions
SalahAliEA
Spencer Fellows & Co.
C. Collis Redd
Patrick Cantrell
Sterling Clay Couch
Dynamic Tax Solutions
Lawrence
Jesus Castillo
Coeur D Alene
Thousand Oaks CA tax relief
HowardMooreMcDuffie
ed
Molen & Associates
Thomas G. Post
TMV Tax & Bookkeeping
Tolbert
Dava Willis
Ann Cunningham
Eillen Oconner
InstantTaxSolutions
NFA Tax Help
AmeriStar Tax Centers
Premier tax solutions inc
Rocky Engberg
Melissa L. Ellis
Yeiter and Company
W. Mark Kelley
James Robert Coleman
Mr Tax Of America
Goldstar Tax Service
Ron Tabor
Fouts Financial Group Mary Rae Fouts EA CFP
ing back taxes
Adolfo Guiterrez
Robert Normandie EA
David De Jong
Donald E. Hopkins
Susanne Mariga
DWK Tax Group LLC
True Tax solutions
Tax Solutions LLC
Cool Site Of The Day
Richard Lemon EA
Taxes A1.com
Marvin F. Poer
Charles D. Lieser
Carolyn Jackson
Jeff Kaplan
Tito Subana
Aamir Siddiqui CPA
Pritchard & Tax Financial Services
Barbara Lamar PLLC
The Law Office of RJ Atkinson
nationwide tax relief
The Tax Group LLC
Tax Compromises LTD
Lacey A. Riley
omni.com
White Garrison & Hill
Hopper Bothe Tax Services
Colonial Tax Consultants
Power Tax Relief
Robert Fedor
SBA Taxes
Tax resolution services co
Hammack and Co.
Maxine Aaronson
tax resources
Fowler Tax
j k harris
taxmaster
businesstaxrecovery.com
keith gardner
Richard Lemon
Joe Stanfield
Murray Novy
Conklin Hruzek & Co
Frankfort
LawlerWitkowski's
Dick Norton
Dominic Amaugwu
Ann M. Mckenzie
Thomas G. Reed
Fleming Tax & Financial Services
fouts law firm
Antonelli & Antonelli
tax master
Thomas Kutac
BrockTaxRelief
Guaranteed tax relief
Sherry Tolbert
John A. Townsend
Rhonda Esakov EA
Donald Rosenberg
Marilyn S. Farrell
Kristofer C. Kaufman Esq
Townsend & Jones
D. Richard Harrington
ing
JayAllenFinn
Tax Whiz
Townsend and Jones
Peter Petry
Tax Network
Ronald H. Tribolt
BlueTaxinc
LP Tax Solutions
James P. Coates
Bill Gulayssy
Integrity financial associates
roni detch
John Ellsworth
Lawrence Hoole
Martin M. Shenkman
Power Tax Relief Inc
Conklin Hruzek & Co Ft Bend TX
Escobar & Associates
Lacey Riley
G. Dean Soape
Cindy O. McCullough
Greta P. Hicks
S & B Tax Relief Service
Evelyn Edwards
John Coggin
Mike Cotrone
LeonardRothPC
Robert Somerville
taxlady.com
Jay Finn
JD Wieand
The IRS Hit Man
Michael C. Eddings
Scott Schaubhut
Salah A. Ali EA
Gabriel Guiterrez
Cheryl L. Ryan
Barry C. Picker CPA
The Texas Tax Man
ADPi Inc
BKD LLP
Joesph Phillips
j.k. harris lawsuit
Elias Lorenzana
Thomas Reed P.C
Peter Petry P.C
Martelle Law Offices P.A.
Jg tax group
John Baity tax attorney
Randy Blaustein
National tax solutions
R.J. Demahy
Kenneth D. Eichner
Steven Ritzwoller
Gary Grossman
mike cohen attorney
Sterling Couch
Patricia B. George
Tax-Whiz.com
Thuha Hong
Stanton Goldberg
Jerry D. Alexander
Audrey Stebenne
Robert Bethea EA
Lance Wallach
endtaxproblems.com
Frank H. Simonton
3C Tax Service
A-Accurate Tax Consultant
Jeff Fouts
TX Tax Masters
John Townsend
Roel S. Almaraz
Frank Chovanetz CPA
Premier tax solutions
Patrick Williams
Associated tax
Murray & Young
Jim Trippon
David S. De Jong
Alan Dlugash
Instant Tax Solutions
Constantine Sotiriades CPA
Matthew Previte
Mandale Kaufman
Mike Dolan
McCulloch & Associates
Lauren Braxton
Frank Simonton
Greta Hicks
The American Society of IRS Problem Solvers
Jay P. Ojha
roni detch.com
Green and McElreath 'S
Ronald A. Stearns SR LLC
Michael J. Jones
Roland A. Maness
FreedomTaxRelief
Thomas Post
Roel S. Almaraz EA
wall & associates tax
Judy Wingo
FoutsFinancialGroup
George M. Yeiter
Randy M. Reichstein P.C
ronald cohen attorney
Hess Hopkins Alexander
Bill Bradfield EA
Sandy Suchoff
JL Hood
Tim Bubel
Richard J.Lemon EA
Freeport
Beverly Yeiter CPA
Jerry Yeiter
Strategic Tax Business Solutions Inc
Mike C. Manoloff PC
Hartwell Tax Solutions
Tax Fix
Roel Almaraz EA
Trust Tax CPA
John Peiser
Alliedtaxsolutions
Joseph L. Phillips
Redd and Greaves P.C
Tax ResourcesInc
Barry Picker
KEVINPOHLE
Jersey City
Antonia L. Gentry CPA
Susan S. Mathisen
H&P Consulting
Gina's Tax Service
George Yeiter
the tax lady
Michael Eddings
John Tucker
Before hiring someone, it is recommended that you Google the tax consultants' names with words like fraud, scam, complaint, ripoff in the search query, to check their online reputation.

Here are some useful tax offices you may want to contact:
Cicero - 1000 Walnut St, Murphysboro, IL 62966
Moreno Valley - 21150 Box Springs Rd Ste 202, Moreno Valley, CA 92557
Medford - 960 Ellendale Dr. Medford, OR 97504
Weirton - 3420 Main St, Weirton, WV 26062
Weatherford - 1112 Santa Fe Dr, Weatherford, TX 76086
Antioch - 4549 Delta Fair Blvd, Antioch, CA 94509
St. Petersburg - 9450 Koger Blvd. Saint Petersburg, FL 33702
Council Bluffs - 227 S 6th St Ste 251, Council Bluffs, IA 51501
Corona - 505 S Buena Vista Ave, Ste 101, Corona, CA 92882
East Orange - 44 City Hall Plz, East Orange, NJ 07017
Vancouver - 500 W. 12th St. Vancouver, WA 98660
Wasco - 810 8th St, Wasco, CA 93280
Madera - 14143 Road 28, Madera, CA 93638
Huntington - 845 Fifth Ave. Huntington, WV 25701
Orem - 95 E Center St, Orem, UT 84057
Lewisville - 801 E College St, Lewisville, TX 75057
Davenport - 101 W. 2nd St. Davenport, IA 52801
Las Cruces - 505 S. Main, Suite 149 Las Cruces, NM 88001
Grand Junction - 400 Rood Ave. Grand Junction, CO 81505
Saginaw - 4901 Towne Centre Saginaw, MI 48604
Shawnee - 12425 W 87th Pkwy, Ste 300, Shawnee KS 66051
West Covina - 1435 W West Covina Pkwy, West Covina, CA 91790
Sunrise Manor - 560 N Nellis Blvd, Las Vegas, NV 89110
Corpus Christi - 555 N. Carancahua St. Corpus Christi, TX 78401
Danbury - 131 West St. Danbury, CT 06810
Salem - 95 Stiles Rd, Salem, NH 03079
Seagoville - 201 W Malloy Bridge Rd, Seagoville, TX 75159
Visalia - 100 E Center Ave, Visalia, CA 93291
Elliott City - 3003 Hospital Dr, Hyattsville, MD 20785
Brooklyn park - 6125 Shingle Creek Pkwy, Minneapolis, MN 55430
Gilbert Town - 945 S Gilbert Rd, Gilbert, AZ 85296
Spring valley - 18 New Hempstead Rd, New City, NY 10956
Ocala - 3300 SW 34th Ave Ocala, FL. 34474
Burleson - 247 Elk Dr, Burleson, TX 76028
Auburn - 45 Oak St, Lewiston, ME 04240
Dearborn - 400 Monroe St, Detroit, MI 48226
Idaho Falls - 1820 East 17th St. Idaho Falls, ID 83404
Uniondale - 933 Nassau Rd, Uniondale, NY 11553
Lynn - 7 Widger Rd, Marblehead, MA 01945
Hammond - 232 Russell St, Hammond, IN 46320
Kerrville - 700 Main St, Kerrville, TX 78028
La Porte - 601 Shore Acres Blvd, La Porte, TX 77571
Port St. Lucie - 7410 South US Hwy. 1 Port St. Lucie, FL 34952
Erie - 210 Lake St, Elmira, NY 14901
Bangor - 324 Harlow St. Bangor, ME 04401
Kaneohe - 45-660 Keaahala Rd, Kaneohe, HI 96744
McKinney - 200 S McDonald St, McKinney, TX 75069
Sacramento - 4330 Watt Ave. Sacramento, CA 95821
Hemet - 1025 N State St, Hemet, CA 92543
Cumberland - 4097 Diamond Hill Rd, Cumberland, RI 02864
Pipe Creek - 2 N High St # 120, West Chester, PA 19380
Nevada - 925 Maidu Ave, Nevada City, CA 95959
Appleton - 1901B East Capitol Dr. Appleton, WI 54911
Grand Island - 208 N Pine St, Grand Island, NE 68801
Clearlake - 6110 E Highway 20, Lucerne, CA 95458
South Gate - 5525 Imperial Hwy, South Gate, CA 90280
Napa - 1195 3rd St # 108, Napa, CA 94559
Santa Fe - 2945 Rodeo Park Drive East Santa Fe, NM 87505
Augusta - 68 Sewall St. Augusta, ME 04330
Holbrook - 991 Main St, Holbrook, NY 11741
Kingsville - 200 E Kleberg Ave, Kingsville, TX 78363
Kalispell - 275 Corporate Ave. Kalispell, MT 59901
Alexandria - 3508 Government Street Alexandria, LA. 71302
Bismarck - 2911 N. 14th St. Bismarck, ND 58503
Pembroke Pines - 901 NW 155th Ave, Pembroke Pines, FL 33028
Augusta-Richmond County - Bldg 3 - 3154 Perimeter Pkwy Augusta GA 30909
Overland Park - 6717 Shawnee Mission Parkway Overland Park, KS 66202
Lowell - 89 Appleton St, Lowell, MA 01852
Corsicana - 361 S Hopkins Ave, Corsicana, TX 75110
Minot - 305 17th Ave. SW Minot, ND 58701
Bethpage - 999 Stewart Ave., Bethpage, NY 11714
Gresham - 1333 NW Eastman Pkwy, Gresham, OR 97030
Chesapeake - 1468 S Military Hwy, Chesapeake, VA 23320
Marina - 296 12th St, Marina, CA 93933
Mineral Wells - 5300 Airport Rd, Mineral Wells, TX 76067
Laguna Niguel - 24000 Avila Rd. Laguna Niguel, CA 92677
Hereford - 205 W 4th St, Hereford, TX 79045
Vacaville - 301 Brown St, Vacaville, CA 95688
Fresno - 2525 Capitol St Fresno, CA 93721
Deer Park - 1201 Center St, Deer Park, TX 77536
Glen Cove - 50 Barry Dr, Glen Cove, NY 11542
Rochester - 255 East Ave. Rochester, NY 14604
Turlock - 101 Lander Ave, Turlock, CA 95380
Merced - 2222 M St, Merced, CA 95340
Butte - 124 W Granite St, Butte, MT 59701
Metirie - 4116 Hessmer Ave, Metairie, LA 70002
Daly - 27089 Helendale Rd, Helendale, CA 92342
Cape Girardeau - 137 S. Broadview Cape Girardeau, MO 63703
Richmond - 1402 Band Rd, Rosenberg, TX 77471
Lake Ronkonkoma - County Ctr, Riverhead, NY 11901
Lubbock - 1205 Texas Ave. Lubbock, TX 79401
Omaha - 1616 Capitol Avenue Omaha, NE 68102
Plainview - 901 Broadway St, Plainview, TX 79072
Indio - 47950 Arabia St # A, Indio, CA 92201
Waukesha - 500 Riverview Ave, Waukesha, WI 53188
West Seneca - 2001 Union Rd, West Seneca, NY 14224
Beaumont - 350 Pine St. Beaumont, TX 77701
Monroe - 1401 Hudson Ln. Monroe, LA 71201
Layton - 1295 N Fort Ln, Layton, UT 84041
Rutland - 1085 U.S. Route 4 East Rutland, VT 05701
Binghamton - 15 Henry St., Binghamton, NY 13901
Deer Park - 24 Crossway Dr, Deer Park, NY 11729
Torrance - 18411 Crenshaw Blvd Ste 240, Torrance, CA 90504
Ontario - 2314 S Mountain Ave, Ontario, CA 91762
Temple - 6612 S General Bruce Dr, Temple, TX 76502
Bethlehem - 3 W. Broad St. Bethlehem, PA 18018
Grand Prairie - 601 E Grand Prairie Rd, Grand Prairie, TX 75051
Ithaca - 320 W State St, Ithaca, NY 14850
Lancaster - 1720 Hempstead Rd. Lancaster, PA 17601
Henderson - 20 N Main St, Henderson, KY 42420
Sanger - 210 S Academy Ave, Sanger, CA 93657
Cambridge - 40 Thorndike St, Cambridge, MA 02141
Kodiak - 2930 Tongass Ave, Kodiak, AK 99901
Brockton - 120 Liberty St. Brockton, MA 02301
South Portland - 220 Maine Mall Rd. So. Portland, ME 04106
Lincoln - 436 G St Ste 108, Lincoln, CA 95648
Charlotte - Five Resource Square,10715 David Taylor Drive Charlotte, NC 28262
Newark - 220 Elkton Rd, Newark, DE 19711
Citrus Heights - 7927 Auburn Blvd, Citrus Heights, CA 95610
Pomona - 750 S Park Ave, Pomona, CA 91766
Glendale - 7350 W Camino San Xavier, Glendale AZ 85308
Murfreesboro - 351 Overall St, Murfreesboro, TN 37129
New Haven - 150 Court St. New Haven, CT 06510
Roanoke - 210 1st St. SW Roanoke, VA 24011
Portland - 142 Federal St, Portland, ME 04101
Farmers Branch - 4050 Alpha Rd., Rm 170 Farmers Branch, TX 75244
New Rochelle - 515 North Ave, New Rochelle, NY 10801
Watauga - 7857 Indian Springs Rd, Watauga, TX 76148
Laramie - 406 E Ivinson St, Laramie, WY 82070
Rialto - 2550 W Windhaven Dr, Rialto, CA 92377
San Marcos - 505 Staples Rd, San Marcos, TX 78666
Commack - 5 Ashley Cir, Commack, NY 11725
Flower Mound - 800 Parker Sq, Flower Mound, TX 75028
Joliet - 501 Ella Ave, Joliet, IL 60433
Roseville - 101 Cirby Hills Dr, Roseville, CA 95678
Staunton - 1600 N. Coalter St. Staunton, VA 24401
Morro Bay - 1545 Kansas Ave, San Luis Obispo, CA 93405
Lamesa - 214 N Austin Ave, Lamesa, TX 79331
Santa Maria - 2384 Professional Parkway Santa Maria, CA 93455
Warren - 29600 S Civic Center Blvd, Warren, MI 48093
Decatur - 306 W. Eldorado Decatur, IL 62522
Vallejo - 505 Santa Clara St, Vallejo, CA 94590
St. Paul - 430 North Wabasha Street St. Paul, MN 55101
Sumter - 21 N Main St, Sumter, SC 29150
Wylie - 300 Country Club Dr, Wylie, TX 75098
Presque Isle - 36 North St. Presque Isle, ME 04769
Santa Clarita - 21190 Centre Pointe Pkwy, Santa Clarita, CA 91350
Long Beach - 1 West Chester Street Long Beach, NY 11561
Worcester - 120 Front St. Worcester, MA 01608
Freehold - 4 Paragon Way Freehold, NJ 07728
Brookhaven - Victory Ave, Brookhaven, NY 11719
Santa Clarita - 26330 Diamond Pl, Santa Clarita, CA 91350
Lakeland - 2133 Harden Blvd Lakeland, FL 33803
New Braunfels - 375 S Castell AVE, New Braunfels, TX 78130
Alhambra - 630 S Almansor St, Alhambra, CA 91801
Des Moines - 210 Walnut St. Des Moines, IA 50309
Tampa - 3848 W. Columbus Dr. Tampa, FL 33607
Pearland - 3501 E Orange St, Pearland, TX 77581
Fairbanks - 101 12th Ave. Fairbanks, AK 99701
Anderson - 16 E 9th St, Anderson, IN 46016
Lafayette - 955 Mezzanine Drive, Suite B Lafayette, IN 47905
Arcata - 826 4th St, Eureka, CA 95501
New York - 290 Broadway New York, NY 10007
Mankato - 1921 Excel Dr. Mankato, MN 56001
Frankfort - 128 Brighton Park Blvd, Frankfort, KY 40601
Springfield - 201 S 18th St, Springfield, OR 97477
North Las Vegas - 2432 N Martin L King Blvd, North Las Vegas, NV 89032
Sitka - 209 Jarvis St, Sitka, AK 99835
Harrison - 1 Heineman Pl, Harrison, NY 10528
Kenai - 510 N Willow St, Kenai, AK 99611
El Campo - 388 County Road 410, El Campo, TX 77437
Tuscaloosa - 2501 7th Street Suite 100 Tuscaloosa, AL 35401
Helena - 10 W. 15th St., Suite 2300 Helena, MT 59626
Belton - 333 Water St, Belton, TX 76513
Martinsburg - 55 Meridian Parkway, Suite 107 Martinsburg, WV 25404
Richardson - 1222 E Arapaho Rd, Richardson, TX 75081
Albany - Clinton Ave. & N. Pearl St. Albany, NY 12207
Hilo - 101 Aupuni St. Hilo, HI 96720
Butler - 220 S. Main St. Butler PA 16001
Robstown - 429 E Main Ave, Robstown, TX 78380
Grover Beach - 866 W Grand Ave, Grover Beach, CA 93433
Sherman - 2001 N Loy Lake Rd, Sherman, TX 75090
Porterville - 1055 W Henderson Ave, Porterville, CA 93257
West Babylon - 71 Sawyer Ave, West Babylon, NY 11704
Olympia - 319 7th Avenue SE Olympia, WA 98501
Universal City - 256 Kitty Hawk Rd, Universal City, TX 78148
Fort Dodge - 1728 Central Ave. Fort Dodge, IA 50501
San Benito - 1120 W Us Highway 77, San Benito, TX 78586
Ames - 416 Douglas Ave Ste 202, Ames, IA 50010
Waco - 6801 Sanger Ave., Ste 1000 Waco, TX 76710
Manteca - 302 Northgate Dr, Manteca, CA 95336
Spring Valley - 3675 W Harmon Ave, Las Vegas, NV 89103
Valley Stream - 123 S Central Ave, Valley Stream, NY 11580
Billings - 2900 4th Ave. N. Billings, MT 59101
Paterson - 200 Federal Plaza Paterson, NJ 07505
Sterling Heights - 3338 Coolidge Hwy, Berkley, MI 48072
Santa Cruz - 400 Encinal St, Santa Cruz, CA 95060
Southlake - 1400 Main St, Southlake, TX 76092
Burbank - 300 E Olive Ave, Burbank, CA 91502
Holtsville - 310 Center Dr, Riverhead, NY 11901
Palestine - 330 E Spring St, Palestine, TX 75801
Huntington Station - 1268 New York Ave, Huntington Station, NY 11746
Oceanside - 8050 Baxter Ave, Elmhurst, NY 11373
Sonoma - 810 Grove St, Sonoma, CA 95476
Hicksville - W John St, Hicksville, NY 11801
Charleston - 161 Court Street. Charleston, WV 25301
Racine - 1717 Taylor Ave, Racine, WI 53403
Arlington - 101 W Abram St, Arlington, TX 76010
Ossining - 16 Croton Ave, Ossining, NY 10562
Middletown - 132 Kings Hwy, Warwick, NY 10990
Jacksonville - 520 E Pine St, Jacksonville, TX 75766
Aurora - 110 E Sycamore St, Sycamore, IL 60178
Ukiah - 100 N State St, Ukiah, CA 95482
Elgin - 113 S Grove Ave, Elgin, IL 60120
Little Rock - 700 W. Capitol Little Rock, AR 72201
Vicksburg - 1009 Cherry St, Vicksburg, MS 39183
Copperas Cove - RR 2 Box 201, Copperas Cove, TX 76522
Gainsville - 710 Fair Ave, Gainesville, TX 76240
Sweetwater - 1701 Elm St, Sweetwater, TX 79556
Germantown - 8700 Georgia Ave, Germantown, MD 20910
Lincoln - 100 Centennial Mall N. Lincoln, NE 68508
Cleveland - 1240 E. Ninth St Cleveland, OH 44199
Tyler - 909 ESE Loop 323 Rm 300 Tyler, TX 75701
King of Prussia - 601 South Henderson Rd. King of Prussia, PA 19406
Wheeling - 1021 National Rd. Wheeling, WV 26003
Glendale - 531 N Kenwood St, Glendale, CA 91206
King City - 200 Broadway St # 62, King City, CA 93930
Sonoma - 19722 8th St E, Sonoma, CA 95476
Rapid City - 515 Ninth St. Rapid City, SD 57701
Santa Clara - 1850 Warburton Ave, Santa Clara, CA 95050
Winchester - 2745 Baltic Cir, Las Vegas, NV 89121
Downey - 200 W Compton Bl, Downey, CA 90239
Florence - 204 S. Walnut St. Florence, AL 35630
Taylor - 303 Airport Rd, Taylor, TX 76574
Selden - 611 Old Post Rd, Fairfield, CT 06824
Hot Springs - 133 Convention Boulevard, Hot Springs, AR 71901
Yakima - 107 S. 7th Ave. Yakima, WA 98902
East Meadow - 2201 Hempstead East Meadow, NY 11554
Columbia - 302 Villers Dr, Fayette, MO 65248
El Dorado - 360 Fair Ln, Placerville, CA 95667
Mono Vista - 925 Maidu Ave, Nevada City, CA 95959
Forest Hill - 800 Parker Sq, Flower Mound, TX 75028
Bonham - 514 Chestnut St, Bonham, TX 75418
Clifton - 825 Bloomfield Ave, Glen Ridge, NJ 07028
Shreveport - 3007 Knight St. Shreveport, LA 71105
Levelland - 501 Avenue G, Levelland, TX 79336
Livermore - 3500 Robertson Park Rd, Livermore, CA 94550
Seabrook - 1350 Nasa Pkwy, Houston, TX 77058
Selma - 3400 McCall Ave # 124, Selma, CA 93662
Broken Arrow - 1500 S Main St, Broken Arrow, OK 74012
Montgomery - 1285 Carmichael Way. Montgomery, AL 36106
Dallas - 1100 Commerce St., Rm 121 Dallas, TX 75242
Scottsbluff - 2001 Broadway Scottsbluff, NE 69361
Miami - 51 S.W. First Ave. Miami, FL 33130
Rockville - 437 Ward Ave, Mamaroneck, NY 10543
Garland - 675 W Walnut St, Garland, TX 75040
Salisbury - 212 West Main St. Salisbury, MD 21801
New Castle - 77 Reads Way, New Castle, DE 19720
Bloomington - 1550 American Blvd. East, Suite 700 Bloomington, MN 55425
Brookings - 125 7th Ave, Brookings, SD 57006
Ennis - E Martin Luther King, Ennis, TX 75119
Gary - 800 Broadway, Gary, IN 46402
Half Moon Bay - 400 County Ctr, Redwood City, CA 94063
Cincinnati - 550 Main St. Cincinnati, OH 45202
Newburgh - 1496 Route 300, Newburgh, NY 12550
Conroe - 310 E Davis St, Conroe, TX 77301
Friendswood - 910 S Friendswood Dr, Friendswood, TX 77546
Melbourne - 431 N. Wickham Road Melbourne, FL 32935
Tacoma - 1201 Pacific Ave. Tacoma, WA 9840
Coalinga - 185 W Gale Ave, Coalinga, CA 93210
Hartford - 135 High St. Hartford, CT 06103
Jeffersontown - 321 S 3rd St, Louisville, KY 40202
Columbus - 6068 Business Park Drive, Suite 124. Columbus, GA 31909
Pierre - 225 S Pierre St, Pierre, SD 57501
West Jordan - 8040 Redwood Rd, West Jordan, UT 84088
Pompano Beach - 101 Twin Dolphin Dr, Pompano Beach, CA 94065
Twin Falls - 1038 Blue Lakes Blvd N C, Twin Falls, ID 83301
Henderson - 243 S Water St, Henderson, NV 89015
Orange - 1900 W Katella Ave, Orange, CA 92867
Oceanside - 104 Barnes St, Oceanside, CA 92054
Mount Pleasant - 418 N Madison Ave, Mount Pleasant, TX 75455
Coachella Valley - 44199 Monroe St Ste C, Indio, CA 92201
Vidor - 1395 N Main St, Vidor, TX 77662
Pawtucket - 145 Roosevelt Ave, Pawtucket, RI 02860
Harrisburg - 228 Walnut St. Harrisburg, PA 17108
Pampa - 816 S Hobart St, Pampa, TX 79065
Snyder - 1300 26th St, Snyder, TX 79549
Ogden - 324 25th St. Ogden, UT 84401
Missouri City - 307 Texas Pkwy, Missouri City, TX 77489
Hattiesburg - 701 North Main St. Hattiesburg, MS 39401
Rockwall - 102 S 1st St, Rockwall, TX 75087
Bay Shore - 440 E Main St, Bay Shore, NY 11706
Lake Charles - One Lake Shore Drive Lake Charles, LA 70629
Carson - 21411 Orrick Ave, Carson, CA 90745
Wheaton - 11510 Georgia Ave. Wheaton, MD 20902
Peoria - 2415 West Cornerstone Ct. Peoria, IL 61614
Visalia - 5300 W. Tulare St. Visalia, CA 93277
Southaven - 8525 Highway 51 N, Southaven, MS 38671
North Tonawanda - 216 Payne Ave, North Tonawanda, NY 14120
Simi Valley - 970 Enchanted Way, Simi Valley, CA 93065
The Woodlands - 10001 Woodloch Forest Dr, Spring, TX 77380
Anchorage - 949 E. 36th Ave. Anchorage, AK 99508
Desert Hot Springs - 1515 N Sunrise Way # 103, Palm Springs, CA 92262
Irondequoit - 16 William St, Lyons, NY 14489
Troy - 500 Federal St, Troy, NY 12180
Albuquerque - 5338 Montgomery Blvd. N.E. Albuquerque, NM 87109
Buellton - 597 Avenue Of The Flags Ste 101, Buellton, CA 93427
Dinuba - 289 S L St, Dinuba, CA 93618
Bowling Green - 200 West Professional Park Court Bowling Green, KY 42104
Colchester - 781 Blakely Rd, Colchester, VT 05446
Eagan - 7009 York S, Minneapolis, MN 55435
Euless - 1517 Westpark Way, Euless, TX 76040
Bellingham - 114 W. Magnolia Bellingham, WA 98225
Orosi - 40765 Road 128, Cutler, CA 93615
Oxnard - 635 S Ventura Rd, Oxnard, CA 93030
Columbia - 1835 Assembly St. Columbia, SC 29201
Odessa - 119 W 4th St, Odessa, TX 79761
Fillmore - 815 E Santa Barbara St, Santa Paula, CA 93060
Solano - 280 N Broadway, Blythe, CA 92225
Solvang - 1745 Mission Dr, Solvang, CA 93463
Cathedral City - 3255 E Tahquitz Canyon Way, Palm Springs, CA 92262
Medford - 99 W Main St, Smithtown, NY 11787
Westminster - 500 Jefferson County Pkwy, Golden, CO 80401
Hauppauge - 1180 Veterans Memorial Hwy. Hauppauge, NY 11788
Kansas City - 5033 Minnesota Ave, Kansas City, KS 66102
Santa Fe - 14037 Delaney St, La Marque, TX 77568
Chandler - 650 N Arizona Ave, Chandler, AZ 85225
West Islip - 75 Cedar St, Babylon, NY 11702
Dundalk - 7701 Wise Ave, Dundalk, MD 21222
Barstow - 610 E Main St, Barstow, CA 92311
Houston - 1919 Smith St. Houston, TX 77002
Corinth - 3300 Corinth Pkwy, Corinth, TX 76208
Moore - 115 E Main St, Moore, OK 73160
Concord - 107 Pleasant St, Concord, NH 03301
Oakdale - 5300 Claus Rd, Modesto, CA 95357
Franklin Square - 849 Fenworth Blvd, Franklin Square, NY 11010
Marietta - 1899 Powers Ferry Rd. Atlanta, GA 30339
Springfield - 1550 Main St. Springfield, MA 01103
Chesterfield - 1122 Town and Country Commons Chesterfield, MO 63017
Schertz - 795 Schertz Pkwy, Schertz, TX 78154
Orland Park - 14479 John Humphrey Drive, Orland Park, IL 60462
Laredo - 1110 Houston St, Laredo, TX 78040
Greenville - 2821 Washington St, Greenville, TX 75401
York - 2801 Eastern Boulevard York, PA 17402
East Northport - 20 Cheshire Pl, East Northport, NY 11731
Irving - 303 S O Connor Rd, Irving, TX 75060
Alamogordo - 1101 New York Ave, Alamogordo, NM 88310
Portsmouth - 80 Daniel St. Portsmouth, NH 03801
Williamsport - 330 Pine St. Williamsport, PA 17701
Babylon - Ocean Pkwy, Babylon, NY 11702
Denison - 101 W Woodard St, Denison, TX 75021
Brookside - 710 McKennans Church Rd, Wilmington, DE 19808
Meridan - 501 Constitution Ave, Meridian, MS 3930
Parlier - 8800 S Academy Ave, Parlier, CA 93648
Fort Wayne - 201 E. Rudisill Blvd. Fort Wayne, IN 46806
West Warwick - 1170 Main St, West Warwick, RI 02893
Sunnyvale - 301 Carl Rd, Sunnyvale, CA 94089
Knoxville - 710 Locust St. Knoxville, TN 37902
Silver Spring - 8720 Georgia Ave, Silver Spring, MD 20910
High Point - 401 Taylor Ave, High Point, NC 27260
Sioux City - 3539 Southern Hills Drive Sioux City, IA 51106
St. Louis - 1222 Spruce St. St. Louis, MO 63103
Wilmington - 3340 JaeckleDr. Wilmington, NC 28403
Scottsdale - 4415 N Hayden Rd, Scottsdale, AZ 85251
Victoria - 1502 E Airline Rd, Victoria, TX 77901
Canyon - 404 21st St, Canyon, TX 79015
Greenville - 2835 South Charles Blvd. Greenville, NC 27858
Port Chester - 1 Heineman Pl, Harrison, NY 10528
Weslaco - 255 S Kansas Ave, Weslaco, TX 78596
Shirley - 2725 Main St, Stratford, CT 06615
North Little Rock - 401 W Markham St, Ste 340, Little Rock, AR 72201
Long Island - 250 Veteran's Memorial Highway Room 2B-44 Hauppauge, NY 11788-5518
Atlanta - 2888 Woodcock Blvd. Atlanta, GA 30341
Merrick - 200 Plandome Rd, Manhasset, NY 11030
Fremont - 1206 W 23rd St, Fremont, NE 68025
Hastings - 300 N Saint Joseph Ave, Hastings, NE 68901
Juneau - 709 E Broad St, Gadsden, AL 35903
Schiller Park - 5100River Road Schiller Park, IL 60176
Louisville - 600 Dr. Martin Luther King Jr. Place Louisville, KY 4020
Val Verde - 27624 Parker Rd, Castaic, CA 91384
Fontana - 17618 Arrow Blvd, Fontana, CA 92335
Champaign - 310 W. Church St. Champaign, IL 61820
Mesa - 1818 E. Southern Ave., Mesa, AZ 85204
Boise - 550 West Fort St. Boise, ID 83724
Wichita - 271 W. Third St. North Wichita, KS 67202
Sachse - 217 N 10th St, Garland, TX 75040
Lima - 401 W. North St. Lima, OH 45801
Stamford - 22 Catoona Ln, Stamford, CT 06902
Dumas - 801 S Bliss Ave, Dumas, TX 79029
Smithtown - 99 W Main St, Smithtown, NY 11787
Garden Grove - 11962 Bailey St, Garden Grove, CA 92845
Detroit - 500 WoodwardAve. Detroit, MI 48226
Arroyo Grande - 2391 Willow Rd, Arroyo Grande, CA 93420
North Bellmore - 74 Audrey Ave, Oyster Bay, NY 11771
Big Spring - 310 Nolan St, Big Spring, TX 79720
Rego Park - 59-17 Junction Blvd., Rego Park, NY 11368
Indianapolis - 575 N. Pennsylvania St. Indianapolis, IN 46204
Reedley - 17626 E Manning Ave, Reedley, CA 93654
Memphis - 22 N. Front St. Memphis, TN 38103
Jefferson City - 3702 W. Truman Blvd. Jefferson City, MO 65109
Hendersonville - 101 Maple Dr N, Hendersonville, TN 37075
Los Banos - 1624 San Luis St, Los Banos, CA 93635
Corvallis - 500 SW Madison Ave, Corvallis, OR 97333
Quincy - 3701 East Lake Centre Drive, Quincy, IL 62305
Pecos - 324 S Cypress St, Pecos, TX 79772
Livonia - 27600 Grantland St, Livonia, MI 48150
Soledad - 41801 Elm Ave, Greenfield, CA 93927
Ventura - 800 S Victoria Ave, Ventura, CA 93009
Lockport - 59 Park Ave, Lockport, NY 14094
Merrimack - 19 Kearsarge, Merrimack, NH 03054
Tracy - 213 W 11th St, Tracy, CA 95376
Camden - 520 Market St, Camden, NJ 08102
Athens - 708 E Corsicana St, Athens, TX 75751
Austin - 825 E. Rundberg Ln. Austin, TX 78753
Edinburg - 2520 N Closner Blvd, Edinburg, TX 78541
Peekskill - 1 Rosman Rd, Garnerville, NY 10923
Peoria - 41402 N 87th Ave, Peoria, AZ 85383
La Marque - 501 Bluebonnet Dr, La Marque, TX 77568
Long Beach - 501 W. Ocean Blvd. Long Beach, CA 90802
Huntsville - 5123 Research Dr. N.W. Huntsville, AL 35805
Manchester - 1000 Elm St.9th Floor Manchester, NH 03101
Frederick - 201 Thomas- Johnson Dr. Frederick, MD 21702
Greenfield - 104 S El Camino Real, Greenfield, CA 93927
San Francisco - 450 Golden Gate Ave. San Francisco, CA 94102
Erie - 1314 Griswold Plaza Erie, PA 16501
Coeur D Alene - 1221 Ironwood Dr. Coeur D'Alene, ID 83814
San Benito - 415 Bassett St, San Benito, CA 93930
Ridgecrest - 250 W Ridgecrest Blvd, Ridgecrest, CA 93555
Elsmere - 710 McKennans Church Rd, Elsmere, DE 19808
Red Bluff - 2650 Breslauer Way, Redding, CA 96001
Canton - 301 McKinley Ave. SW Canton, OH 44702
Twentynine Palms - 73663 Manana Dr, Twentynine Palms, CA 92277
Florissant - 4100 7 Hills Dr, Florissant, MO 63033
Humble - 114 W Higgins St, Humble, TX 77338
Bridgeport - 11 Chenoweth Dr. Bridgeport, WV 26330
Enid - 601 S. Harding Enid, OK 73703
Fort Lauderdale - 7850 S.W. 6TH Court Plantation, FL 33324
Everett - 3020 Rucker Ave. Everett, WA 98201
St. Cloud - 3800 8th Street North St. Cloud, MN 56303
Cary - 151 Patton Ave. Asheville, NC 28801
Bossier City - 501 Texas St, Shreveport, LA 71101
Salt Lake City - 50 S. 200 East Salt Lake City, UT 84111
Coventry - 1668 Flat River Rd, Coventry, RI 02816
Santa Barbara - 1332 Anacapa St. Santa Barbara, CA 93101
Clinton - 1040 S Winter St Ste 2020, Adrian, MI 49221
Kilgore - 1102 N Kilgore St, Kilgore, TX 75662
Utica - 10 Broad St. Utica, NY 13501
Grapevine - 636 S Main St, Grapevine, TX 76051
Mercedes - 400 S Ohio Ave, Mercedes, TX 78570
Birmingham - 801 Tom Martin Dr. Birmingham, AL 35211
Madera - 14143 Road 28, Madera, CA 93638
Yuma - 2285 S. 4th Ave. Yuma, AZ 85364
Auburn - 857 E Samford Ave, Auburn, AL 36830
Athens-Clark County - 355 E. Hancock Ave. Athens, GA 30601
Cedar Hill - 301 S Broad St, Cedar Hill, TX 75104
Freeport - 510 S Avenue A, Freeport, TX 77541
Scranton - 409 Lackawanna Ave. Scranton, PA 18503
Mountainside - 200 Sheffield St Mountainside, NJ 07092
El Centro - 2345 S. Second St. El Centro, CA 92243
Clarksdale - Third & Sharkey Ave. Clarksdale, MS 38614
Eastchester - 825 Bloomfield Ave, Glen Ridge, NJ 07028
Sioux Falls - 1720 S. Southeastern Ave. Sioux Falls, SD 57103
San Mateo - 1700 S El Camino Real Ste 405, San Mateo, CA 94402
Lodi - 125 N Stockton St, Lodi, CA 95240
Columbus - 200 N. High St. Columbus, OH 43215
Killeen - 3304 Community Blvd, Killeen, TX 76542
Grass Valley - 200 Litton Dr, Grass Valley, CA 95945
Denver - 1999 Broadway Denver, CO 80202
McFarland - 209 E Perkins Ave, Mc Farland, CA 93250
Providence - 380 Westminster St. Providence, RI 02903
Parsippany - 1719-C Rte. 10 Parsippany, NJ 07054
Hobbs - 6601 W Carlsbad Hwy, Hobbs, NM 88240
Lake Jackson - 91 Lake Rd, Lake Jackson, TX 77566
Tallahassee - 1211 Governor's Square Blvd. Tallahassee, FL 32301
West Valley City - 4501 Constitution Blvd, Salt Lake City, UT 84129
Richland - 825 Jadwin Ave. Richland, WA 99352
Hesperia - 15900 Smoketree St, Hesperia, CA 92345
Socorro - 9670 Rio Del Norte, El Paso, TX 79927
Waxahachie - 1102 Solon Place Way, Waxahachie, TX 75165
Greenwich - 900 Northrop Rd, Wallingford, CT 06492
Mt. Vernon - 105 S. Sixth St. Mt. Vernon, IL 62864
Del Rio - 111 E Broadway St, Del Rio, TX 78840
Mays Landing - 5218 Atlantic Ave. Mays Landing, NJ 08330
Boulder - 1777 6th St, Boulder, CO 80302
Vista - 325 S Melrose Dr # 100, Vista, CA 92081
Nederland - 1304 S 36th St, Nederland, TX 77627
Pearl City - 1865 Kamehameha IV Rd, Honolulu, HI 96819
Dubuque - 720 Central Ave, Dubuque, IA 52001
Brawley - 860 Main St, Brawley, CA 92227
Morgan Hill - 17915 Monterey St, Morgan Hill, CA 95037
Hickory - 115 Fifth Ave. NW Hickory, NC 28601
Copiague - 110 Martin Luther K, White Plains, NY 10601
Duluth - 515 W. First St. Duluth, MN 55802
Warwick - 60 Quaker Ln. Warwick, RI 02886
Madison - 1242 Fourier Drive - Suite 200 Madison, WI 53717
Andrews - 208 NW 2nd St, Andrews, TX 79714
Berkeley - 2090 Kittredge St, Berkeley, CA 94704
North Hempstead - 200 Plandome Rd, Manhasset, NY 11030
Kansas City - Union Station, 30 W. Pershing Rd. Kansas City MO 64108
Lufkin - 706 S Raguet St, Lufkin, TX 75904
Oshkosh - 215 Church Ave, Oshkosh, WI 54901
Manhattan - 4233 Kennedy Blvd # 1, North Bergen, NJ 07047
Johnstown - 319 Washington St. Johnstown, PA 15901
Pascagoula - 2902 Shortcut Rd, Pascagoula, MS 39567
Rochester - 310 South. Broadway Rochester, MN 55904
College - 43961 Kalifornsky Beach Rd, Ste A, College, AK 99669
Poughkeepsie - 191 Main St. Poughkeepsie, NY 12601
Cheektowa - 5583 Main St, Williamsville, NY 14221
Independence - 3730 S. Elizabeth Street Independence, MO 64057
University Park - 5455 Blair Rd, Dallas, TX 75231
Nacogdoches - 209 S Pecan St, Nacogdoches, TX 75961
Elmont - 24120 Linden Blvd, Elmont, NY 11003
Petaluma - 500 Meacham Rd, Petaluma, CA 94952
Lake Los Angeles - 16921 E Avenue O O # G, Palmdale, CA 93591
Farmington - 800 E. 30th St. Farmington, NM 87401
Harker Heights - 100 E Central Texas Expy, Harker Heights, TX 76548
Hurst - 1505 Precinct Line Rd, Hurst, TX 76054
Jamestown - E. 3rd St. & Prendergast Ave., Jamestown, NY 14701
Bishop - 386 W Line St, Bishop, CA 93514
Placerville - 931 Spring St, Placerville, CA 95667
Davis - 1947 Galileo Ct Ste 103, Davis, CA 95618
South Burlington - 104 Landfill Rd, South Burlington, VT 05403
Edmond - 2424 Old Timbers Dr, Edmond, OK 73034
Gaithersburg - 10 Distillery Rd, Westminster, MD 21157
Lorain - 5797 State Rd, Cleveland, OH 44134
Toledo - Four Seagate 433 N. Summit Toledo, OH 43604
Arvada - 144 W Colfax Ave, Denver, CO 80202
Terre Haute - 801 Wabash Ave. Terre Haute, IN 47807
Dickinson - 215 Tanglewood Dr, Dickinson, TX 77539
Keller - 121 S Elm St, Keller, TX 76248
Houma - 423 Lafayette St. Houma, LA 70360
Staten Island - 10 Richmond Ter. Staten Island, NY 10301