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IRS Circular 230 Disclosure: The discussion of U.S. federal tax matters contained in this article is not intended or written to be used, and cannot be used, for the purpose of avoiding valid penalties under the Internal Revenue Code or promoting, marketing or recommending to another party any transaction or tax-related matter[s] designed to avoid payment of taxes due the United States.

If you feel your case is very complex and there is a likelihood of criminal prosecution, you might consider consulting with a criminal tax attorney of which there are many to choose from.

Interest calculations include penalties imposed for failure to file and/or negligence, fraud, etc and are charged from the due date of the return, including extensions.

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Tax Home in Foreign Country-Your tax home is the general area of your place of business or employment regardless of where you maintain your family home.

An individual selling GI Joe action figures on a regular basis as part of a profit seeking venture would have a potential IRS problem if they did not include the income on Schedule C of their return. Any of business expenses could be deducted from the profit on goods sold of an online auction business.

The Internal Revenue Service (IRS) has some specific requests you need to fulfill when starting a new business. This checklist is a good place to start implementing your action plan.

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