ELECTRONIC TAX RETURN COMPLETED BY EMAIL OR FAX -BASE FEE $375
TELEPHONE APPOINTMENT - BASE FEE $425
STOCKTON OFFICE APPOINTMENT - BASE FEE $495
ROSEVILLE OFFICE APPOINTMENT (FEBRUARY 15-22 ONLY) - BASE FEE $530
A $50 ADDITIONAL FEE WILL BE CHARGED FOR ANY RESCHEDULED APPOINTMENT.
FOR MARRIED FILING SEPARATE OR CALIFORNIA DOMESTIC PARTNERSHIP RETURNS, AN ADDITIONAL $200 WILL BE CHARGED FOR THE PREPARATION OF THE ADDITIONAL TAX RETURNS REQUIRED PLUS FEES FOR ANY ADDITIONAL FORMS.
FOR UNPREPARED CLIENTS WITH AN OFFICE APPOINTMENT, THERE WILL BE AN ADDITIONAL FEE FOR REQUIRED FOLLOW-UP WORK
WE CHARGE A $25 FEE FOR DISHONORED CHECKS
AMENDED TAX RETURN - FEES TO BE NEGOTIATED BY ATTORNEY AND DEPEND UPON PURPOSE AND COMPLEXITY
DEPENDENT TAX RETURN CLICK HERE TO SEE COSTS TO FILE A DEPENDENT RETURN
Any small business/self employment/childcare Any rental property will have both a gross (total) income and possibly a net loss. If an individual rental property has a net (not gross) loss, then the HIGHER of the fee calculated in Column A and Column B will apply. If an individual rental has either zero net (not gross) income or positive (net not gross) income the fee associated with the gross proceeds in COLUMN B will apply. NOTE MANY OF THE FEES ARE HIGH DUE TO THE CORRESPONDINGLY HIGH AUDIT RISK.
GROSS INCOME or NET LOSS |
COLUMN AADDITIONAL FEES FOR INCOME |
COLUMN B ADDITIONAL FEES FOR LOSS |
Less than $5,000 | $50 | $50 |
$5,000-$9,999 | $75 | $200 |
$10,000-$19,999 | $75 | $800 |
$20,000-$49,999 | $100 | $1200 |
$50,000-$99,999 | $150 | $3,000 |
$100,000-$299,999 | $250 | $4,000 |
$300,000-$499,999 | $400 | $5,000 |
$500,000-$999,999 | $800 | $6,000 |
Over $999,999 | $1000 | $7,000 |
EXAMPLE: You have a small photography business which has gross income of $3000, but the business expenses are $9000. For purposes of determining the applicable fee, your gross proceeds are $3000 and your net loss is $6000 ($9000-$3000). Looking in the table above the fee based on gross proceeds would be $25 and the fee based on net loss will be $75. The higher fee of $75 will be charged.
INITIAL RENTAL SETUP FEE (Charged first year the rental is reported by our firm only) - $50
DISPOSITION OF A RENTAL - $500 - Includes Forms 4797, Schedule E, 8382 and depreciation plus audit coverage for examinations. This amount may be reduced at attorney's discretion if the disposition does not involve a short sale, foreclosure or loan modification and the loss is relatively small.
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ANNUAL FEES (charged every year)
Any rental property will have both a gross (total) income and possibly a net loss. If an individual rental property has a net (not gross) loss, then the HIGHER of the fee calculated in Column A and Column B will apply. If an individual rental has either zero net (not gross) income or positive (net not gross) income the fee associated with the gross proceeds in COLUMN B will apply.
COLUMN AAMOUNT OF NET RENTAL LOSS |
FEE |
COLUMN BAMOUNT OF RENTAL INCOME |
FEE |
$1 to $4,999 | $50 | $1 to 19,999 | $50 |
$5000 to $9,999 | $75 | $20,000 or more | $75 |
$10,000 TO $19,000 | $100 | $40,000 or more | $100 |
$20,000 or more | $150 | $60,000 or more | $125 |
EXAMPLE: You have a rental property which has gross income of $16,000, but the rental expenses are $27,000. For purposes of determining the applicable fee, your gross rental income is $16,000 and your net rental loss is $11,000 ($27,000-$16,000). Looking in the table above the fee based on gross rental income would be $25 and the fee based on net rental loss will be $75. The higher fee of $75 will be charged.
IF ALL LOANS ON THE HOME ARE PURCHASE MONEY MORTGAGES THERE IS NO ADDITIONAL FEE
THIS SINGLE FEE INCLUDES CALCULATIONS FOR
• CANCELLATION OF DEBT ANALYSIS
• CAPITAL GAIN ANALYSIS
• INSOLVENCY ANALYSIS IF REQUIRED
• FORM 982
• SCHEDULE D
• COMPLETE ANALYSIS OF CALIFORNIA AND FEDERAL LAW
THIS SINGLE FEE INCLUDES CALCULATIONS FOR
• CANCELLATION OF DEBT ANALYSIS
• CAPITAL GAIN ANALYSIS
• REAL PROPERTY BUSINESS INDEBTEDNESS ANALYSIS
• INSOLVENCY ANALYSIS IF REQUIRED
• FORM 982
• FORM 4797
• FORM 8582
IN SITUATIONS REQUIRING REPRESENTATION BEFORE THE IRS IN AN ADMINISTRATIVE CAPACITY, THE FOLLOWING CO-PAYS WILL APPLY. THE CO-PAY IS THE MOST A CURRENT CLIENT WILL PAY, REGARDLESS OF THE ACTUAL COSTS OR FEES INVOLVED. NOTE THIS COVERAGE DOES NOT EXTEND BEYOND THE LAST DATE TO PETITION THE UNITED STATES TAX COURT. ANY REPRESENTATION AFTER A TAX COURT PETITION OR A REFUND SUIT HAS BEEN FILED REQUIRES A SEPARATE FEE AGREEMENT.
WARNING: WE MUST BE NOTIFIED OF ADVERSE GOVERNMENT ACTION BEFORE ANY COURT FILING DEADLINE IN ORDER TO TRIGGER THE ABOVE REPESENTATION. IF A CLIENT DOES NOT PROMPTLY NOTIFY OUR OFFICE OF A PENDING EXAMINATION OR NOTICE OF ANY TYPE, WHICH RESULTS IN MISSING THE DEADLINE TO FILE A PETITION FOR RECONSIDERATION BY THE UNITED STATES TAX COURT, A FURTHER FEE AGREEMENT MUST BE NEGOTIATED AS COLLECTION ACTIONS ARE NOT INCLUDED IN THE SCOPE OF OUR LOW COST REPRESENTATION. DOES NOT INCLUDE ANY PREPARATION OF, OR REPRESENTATION RELATED TO AN AMENDED RETURN FILED AT THE ELECTION OF THE CLIENT. FEES FOR FILING AND FOLLOWING AN AMENDED RETURN OF THIS TYPE MUST BE NEGOTIATED.
• FORM CP-2000 OR CP-2501(DOCUMENT MATCHING ERROR) – THE FEE IS $100 TO $500 DEPENDING UPON THE COMPLEXITY OF THE ISSUES. iN ADDITION, WHEN DETERMINING THE FEE FOR A FORM CP-2000 OR CP-2501 WE WILL TAKE INTO ACCOUNT ANY DELAY IN PROVIDING US WITH THE REQUIRED INFORMATION, SINCE DELAY CAUSES AN INCREASE IN THE COMPLEXITY OF THE RESPONSE.
• CORRESPONDENCE AUDIT - $250 TO $500 DEPENDING ON THE COMPLEXITY OF ISSUES INVOLVED.
• OFFICE or FIELD AUDIT -$500 TO $1000 DEPENDING ON THE COMPLEXITY OF THE ISSUES INVOLVED.
• APPEALS REPRESENTATION – INCLUDED IN AUDIT REPRESENTATION FEES UP TO, BUT NOT INCLUDING THE POINT A PETITION OR SUIT IS FILED IN ANY COURT.
IF WE RECEIVE THE REQUIRED INFORMATION WITHOUT SUFFICIENT TIME TO RESOLVE THE ISSUE ADMINISTRATIVELY, LITIGATION WILL BE NECESSARY AND A FEE FOR THIS SEPARATE SERVICE MUST BE NEGOTIATED.
• LITIGATION – REPRESENTATION BEFORE ANY COURT INCLUDING ANY APPEALS REPRESENTATION AFTER A SUIT OR PETITION IS FILED IS NOT INCLUDED IN THE BASIC FEE AND IS SUBJECT TO NEGOTIATION
OUR BASIC RATE IS $450 PER HOUR. HOWEVER, BASED UPON INDIVIDUAL CIRCUMSTANCES WE MAY CHARGE A FLAT FEE. NOTE, HOWEVER, THAT IF YOU DO NOT HAVE SUPPORTING DOCUMENTS FOR CLAIMED DEDUCTIONS, WHEN FACED WITH SITUATIONS SUCH AS WHERE A PREPARER HAS CLAIMED FRAUDULENT DEDUCTIONS, WE WOULD HAVE TO CONCEDE THE UNSUBSTANTIATED DEDUCTIONS AND TRY TO FIGHT THE PENALTIES, WHICH ARE USUALLY 20% OF THE ADDITIONAL TAX. HIRING US TO REPRESENT YOU IN THIS SITUATION MAY NOT BE ECONOMICALLY FEASIBLE, SINCE THE RESULTING PENALTIES YOU MAY FACE MAY BE LESS THAN THE FEES WE CHARGE.
IF, HOWEVER, YOU HAVE SUFFICIENT DOCUMENTATION FOR EXPENSES BEING AUDITED, THEN WE ARE WORTH HIRING AS WE WILL PROTECT YOUR RIGHTS DURING AN AUDIT AND ENSURE THAT ALL LEGAL DEDUCTIONS ARE PRESENTED IN THE BEST POSSIBLE WAY DURING AN IRS EXAMINATION.
WE ARE USUALLY ABLE TO NEGOTIATE EITHER A FLAT RATE WITH CLIENT, OR, UNDER THE RIGHT CIRCUMSTANCES, A CONTINGENCY AGREEMENT WHERE WE ARE PAID A PERCENTAGE OF WHAT WE RECOVER, WITH THE CLIENT PAYING COSTS OF BRING THE SUIT (FILING FEES, ETC.). UNDER SUCH AN AGREEMENT, AND AFTER PAYING FILING COSTS, THE CLIENT WILL PAY FEES ONLY TO THE EXTENT WE ARE SUCESSFUL IN THE RECOVERY OF MONEY FROM THE GOVERNMENT EITHER THROUGH PAYMENT OR A REDUCTION IN TAX LIABILITY.