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Home My WebLink About20170743.tiff .. Department of the Treasury _ trt � Internal Revenue Service Date: AO/ . Tax Exempt & Government Entitles Division 03/ 10/201 7 ra land Local Governments Person to contact �� Federal , State , - Cart Chavez 5338 Montgomery L3I � d .. NE . Albuquerque, NM710 Employee PD number o3-.2.4399 Contact telephone number! COUNTY OF WELD 0005) 415-7791 Attention : Don Warden, Finance Director Manager's name I ID number: I 150 0 Street Valerie Harderrian, Western Area Mgr PO Fox 758 ID # 1000-229920 Greeley, CO 80632 RECEIVED Manager's telephone number (317) 685J648 8230arn-4 : 30prn EST MAR 1 5 2017 Tax periods : 2015 WELD COUNTY Response date COMMISSIONERS 03/24/2017 Dear Taxpayer: I 'm conducting an audit of your federal employment tax returns for the tax periods listed above. I'll meet you to conduct the audit at 8:00 AM on April 5, 2017. Please call me at the telephone number listed above by the response date to confirm this appointment or schedule another time. When you call, discuss the audit process and the records requested on the enclosed Form 4564, Information Document Request. I'll meet with you and personnel you designate to discuss the audit process and interview agency personnel about employment-related practices and procedures. I'll review your books and records, discuss the expected duration of the audit. and answer questions about your federal employment tax responsibilities. Form 4564 lists books and records I need to begin the audit. Please have these materials available at the appointment. We may need to schedule more appointments and ask for more books arid records to clarify and resolve issues. During the audit,. I' l'l identify issues and request and review additional information you submit. The expected length of the audit may change due to the complexity' of issues, availability of staff to address questions, the requirement of specific books and records, and unforeseen delays. After we complete the audit, I 'll explain unresolved issues affecting the entity's tax liabilities and discuss how to resolve them . Please ask about any adjustment you don't understand . I encourage you to read Publication I . Your Rights as a Taxpayer, which explains your rights as a taxpayer and the audit, appeals., collection, and refund processes. You must submit a power of attorney if you want someone to represent you during any part of this audit. You can submit Form 2848, Power of Attorney nd Declaration of Representative, for this purpose. If you decide you want representation, after the audit starts, i'il delay further activity for a reasonable amount of time while you retain a representative. You can get any forms or publications mentioned in this letter by calling 1 -800-TAX-FORM ( 1400-829-3676) or by visiting our website .t wwwairs.gov/formispubs. Letter 3850.2 ( Rev. 5-2016 ) Catalog Number 68296K i The Office of Federal , State and Local Governments ( FSLG) of the IRS is responsible for the education and federal tax compliance of government entities. Information about FSLG is located on the IRS web site, www. irs.gov, using search acronym "FSLG. " Our goal is to ensure compliance with tax laws in the most efficient manner possible. If you have questions, you can contact me at the number listed at the top of this letter. You can also speak to my manager at any time. My manager's name and number are also listed in the heading of this letter. Thank you for your cooperation. Sincerely. goti Carl Chavez Federal State, and Local Government Specialist Enclosure: Form 4564, Publication I & Notice 609 re_ CARL MICHAEL CHAVEZ FFSLG Specialist Badge Na. 0324390 . S_ 5338 Montgomery Blvd. NF , MS 1143 ALB Albuquerque, NM 87109- 1338 IRS .gov Office Phone: (505) 415-7791 TOlework Phone: (505) 890-6130 FAX: (505) 415-7817 e-mail: carl .m .rchavez@irs. gov internal Revenue Service Letter 850aZ (Rev . 5-2016 } Catalog Number 6,8296K s rI Publication 1 s asaTaxpayer This publication explains your rights as a taxpayer and the processes for examination, appeal, collection , and refunds . Also available in Spanish. The Taxpayer 1 . The Right to Be Informed 6. The Right to Finality Taxpayers have the right to know what they need to do lo Taxpayers have the right to know the maximum amount of comply with the tax laws. They are entitled to clear time they have to challenge the IRS ' s position as well as the explanations of the laws and 'iRS procedures in all tax forms , maximum amount of time the IRS has to audit a particular tax instructions, publications, notices, and correspondence. They year or collect a tax debt. Taxpayers have the right to know have the right to be informed of IRS decisions about their tax when the IRS has finished an audit accounts and to receive clear explanations of the outcomes. 7. The Right to Privacy 2. The Right to Quality Service Taxpayers have the right to expect that any IRS inquiry, Taxpayers have the tight to receive prompt , courteous, and examination , or enforcement action will comply with the law professional assistance in their dealings with the IRS, to be and be no more intrusive than necessary., and will respect all spoken to in a way they can easily understand, to receive clear due process rights, including search and seizure protections and easily understandable communications from the IRS , and and will provide, where applicable, a collection due process to speak to a supervisor about inadequate service. hearing . 3 . The Right to Pay No More than the 8. The Right to Confidentiality Correct Amount of Tax Taxpayers have the right to expect that any information they Taxpayers have the right to pay only the amount of tax legallyprovide to the IRS will not be disclosed unless authorized by due, including iinterest and penalties., and to have the IRS the taxpayer or by law. Taxpayers have the right to expect apply all tax payments properly. appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose. taxpayer 4 . The Right to challenge the IRS's Position return information . and Be Heard 9. The Right to Retain Representation Taxpayers have the right to raise objections and provide Taxpayers have the right to retain an authorized representative additional documentation in response to formal IRS actions or ,of their choice to represent them in their dealings with the proposed actions , to expect that the IRS will consider their IRS. Taxpayers have the right to seek assistance from a Low timely objections and documentation promptly and fairly, and Income Taxpayer Clinic if they cannot afford representation. to receive a response if the Rs does not agree with their position. 10. The Right to a Fair and Just Tax System 5 . The Right to Appeal an IRS Decision in an Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying Independent Forum liabilities, ability to pay, or ability to provide information timely. TaKpayers are entitled to a fir and impartial administrative Taxpayers have the right to receive assistance from the appeal of most IRS decisions, including many penalties, and Taxpayer Advocate Service if they are experiencing financial have the right to receive a written response regarding the difficulty or if the IRS has notresolved their tax issues property Office of Appeals' decision, Taxpayers generally :have the right and timely through its normal channels. to take their cases to court. Provide America's taxpayers top-quality service by helping them understand and meet The IRS Mission their tax responsibilities and enforce the law with integrity and fairness to all . Publication 11 (Rev. 12-2014) Catalog Number 6 31 W Department of the Treasury Internal Revenue Service wwvairs.gov 6 ,, a ination , Appeals , Collections , and Refunds Examinations (Audits) Appeals However, we sometimes talk with other pens if we need information that you We accept most taxpayers' returns as filed . If you do not agree with the examiner's have been unable to provide, or to verify If we inquire about your return or select it proposed changes, you can appeal them to information we have received. If we do for examination , it does not suggest that the Appeals Office of IRS. Most differences contact other persons, such as a neighbor, you are chshone:st. The inquiry or can be settled without expensive and bank, e-rnplcyer, or employees, we will examination may or may not result in more time--consuming court trials. Your appeal generally need to tell them limited tax, We may clue your case without frights are explained in detail in both information , such as your name. The law change; or, you may receive a. refund. Publication 5, 'Your Appeal Rights and How prohibits us from disclosing any more The process o1 selecting a return for To Prepare a Protest If You Don't Agree, information than is necessary to obtain or examination usually begins in one of two and Publication 556. Examination of verify the information we are seeking . Our ways. First, we use computer programs to Returns, ► ppea�l Rights ,and lairs for need to contact other persons may identify returns that may have Incorrect Refund. continue as bang as there bs activity in your amounts. These programs may be based If you do not wish to use the Appeals case. If we do contact other persons, you on information returns, such as Forms Office or disagree with its findings, you have a right to }request a list of those 1099 and W-2, on studies of past may be able to take your case to the LIZ. contacted. examinations, or on certain issues Tax Court, US_ Court of Federal Claims , or identified by compliance projects. Second , the U,S_ Oistrict Court where you live. If Refunds we use information from outside sources you take your case to court, the IRS will you may fide a claim for refund if you thinkthat indicates that a return may have have theburden of proving certain facts if incorrect amounts. These sources may you kept adequate records to show your you paid too much tax. You must gee eralfy include newspapers, public records, and tax liability, cooperated with the IRS, and file the claim within years from the date you filed your original return or 2 years fromindividuals. If we determine that the rne+et certain other conditions, If thecourt is information is accurate and reliable, we agrees with you on most issues in your the date you .paid the tax, whicheverinformation later. The law generally provides for interest may use it to seiect a return for case and finds that our position was largely on your refund if it is not paid within 45 examination.. unjustified, you may be able to recover days of the date you filed your return or some of your administrative and litigation Publication 556, Examination of Returns, some for refund_ Publication 558, costs. You will not be eligible to recover Appeal Rights , and �l�ain°As� for Refund, costs. costs unless you tried to resolve your Examination of Returns, Appeal Rights, explains the rules and procedures that weand Claims for Refund , has more case administratively, including going follow in examinations . The following case on refunds . sections give an overview of how we through the appeals syster y and you gave us the information necessary to resolve the If you were due a refund but you did not conduct examinations, case. The a return, you generally must file your By Mail return within 3 years from the date the olllections return was due (including extensions) to get We handle many examinations and that refund, inquiries by mail . We will send you a letter Publication 694, The IRS Collection with either a request for more information Process, explains your rights and Taxpayer Advocate Service or a reason why we believe a change to responsibilities regarding payment of your return may be neeced. You can federal taxes. It describes: TAS is an independent organization within respond by mail or you can request a • What to do when you owe taxes. It the IRS that can help protect your taxpayer personal interview with an examiner. If you d,escribes +what tot do if you get a tax gill rights, We can offer you help if your tax mail us the requested information or problem is causing a hardship, or youive and what to d�a if you think your bill is tried but haven't been able to resolve ur provide an explanation, we may or may not wrong. lit also covers making installment your agree with you, and we will explain the payments, delaying collection action. problem with the IRS. If you qualify for our reasons for any changes. Please do not and submitting an offer in compromise, assistance , which is always free, we will do hesitate to write to us about anything you everything possible to help you. Visit do not understand . • IRS collection actions . It covers liens, taxpayeradvocaterirs.gov or call releasing a lien , levies, relnosing a levy, 1 .877-777-4778. By interview seizures and sales , and release of If we notify you that we will conduct your property. Tax Information examination through a personal interview, Your collection appeal rights are explained The IRS provides the following sources for or you request such an interview. you have in detail in Publication 1660, Collection forms, publications, and additional the right to ask that the examination take Appeal Rights. information. place at a reasonable time and place that is innocent Spouse Relief • Tax Questions: 1 -800-8.29-1040 convenient for both you and the IRS. I f our ( 1 -800-829-4059 for TTY Q) examiner proposes any changes to your Generally, both you and your spouse are , EOM'S and Publications: return, he or she will explain the reasons for each responsible for paybng the full 1 -800-829-36716 (1 -86t}a829-4659 for the changes. If you do not agree with these amount of tax., interest, and penalties due TTY/TDQ) changes you can meet with the examiners on your joint return. However, it you • Internet: wwuvw. rs. goy supervisor., qualify for innocent spouse relief, you may • Small Business Ombudsman: A small be relieved of part or all of the joint • . Repeat Examinations liability. To request relief, you must file+ business entity can participate in the If we examined your return for the same Form 8857, Request for innocent Spouse regulatory process and comment on items in either of the 2 previous years and Relief. For more information on innocent enforcement actions of IRS by calling proposed no change to your tax liability, spouse relied', see Publication 971 , Innocent 1 -8B8 REG-FAIR , please confect us as soon as possible so Spouse Relief, and Form 8857. • Treasury Inspector General for Tax we can see if we should discontinue the Administration. "'Sou can confidentially examination. Potential Third lPar ► Contacts report misconduct , waste ,, fraud , or Generally-, the IRS will deal directly with youabase by an if employee by calling or your duly authorized representative, 1 -660-366- 484 (1 -800-877-fig for rnraDDy. You can remain anonymous. Department of the Treasury for Internal Revenue Service N oti ce 609 (Rev. October 2013) Privacy Act Notice The Privacy Act of 1974 says that when we ask you for information about yourself, we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be uses ., We must also tell you what could happen if you do not provide it and whether or not you must respond under the law. This notice applies to tax returns and any papers filed with them. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties. We ask for information to carryout the U S. tax laws . We need the information to figure and collect the right amount of tax. Our legal right to ask for inforr ation is found in Internal Revenue Code sections 6001 , 6011 , and 6012 and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Sections 7601 -7613 authorize us to examine books and records and ask questions to obtain information we need. Section 6109 and its regulations say that you must provide your identification number on what you file. Paid tax return preparers and electronic return originators am also required to provide their identifying numbers. We may give the information to the Department of Justice to enforce the federal civil and criminal tax laws, and to other federal agencies as provided by law. We may also give it to cities, states, the District of Columbia. and to U.S. commonwealths or possessions to carry out their tax laws_ We may give it to certain foreign governments under tax treaties they have with the United States. We may also disclose this Notice 609 010-2013) Gal . No. 45963A i information to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. It you du not tile a return` the law says that you may be subject to penalties and interest, and in certain cases, criminal prosecution . If you do not provide required information, or provide false or fraudulent information , the lair says that we may have to disallow the exemptions, exclusions, credits, deductions„ or adjustments shown on your return, This could make your tax higher or delay any refund . You may also be subjlect to additional interest, penalties , or criminal prosecution. Please keep this notice with your records . You may, want to refer to it if we ask you for other information. If you have questions about the rules for filing and giving information, please visit our webslte at IRS gov , or call or visit any Internal Revenue Service office. State & Local Government Exam Process Auditor contacts Taxpayer ) & sets appointment for audit Letter sent to confirm appointment which includes notice of taxpayer rights and initial list of records needed• Iauditor conducts initial interview & audit of documents requested in confirmation V Is additional Yes information needed? Information auCUment Request (IDR ) is issued to TP , Yes Is there a tax or Possible 3`d Party Contact penalty to assess? Additional information is received Auditor gives Audit Report to TP & and analyzed by Agent discusses_ TP may meet w/Superwusor. No V No or No Response 4 [fees TP agree to assessment? V 30-Day Letter issued to TP Yes TP response? TP signs Audit Report , '' amount due collected 0' Yes No TP may request r� Appeals Worker p= Classification Yes P e ye. Issues? No I90-Day Letter Issued to TP I • ,a Tip Response? 4. v;09 TP may petition Yes Tax Court Tax is assessed Audit Closed Post-Audit Survev sent to TP Department of the Treasury a Request Number FORM 4564 'i Internal Revenue Service # 1 INFORMATION DOCUMENT REQUEST I _ I Subject : Initial Request - All Issues EMPLOYMENT TAX EXAMINATION I I SAIN Number I Submitted t © COUNTY OF WELD I ALL I Don Warden Finance Director 1 . Dates of Previous Requests p Description. of Documents. Requested Please provide_the following items for 2015: 1 _ Copies of all employees benefit packages and/or policies. The packages are requested for all classes of employees (rank & file , management, upper management. executive, elected , etc. ).. 2 . Copies of any employee manuals , including any literature or other information provided to employees regarding participation in the City' s deferred compensation , cafeteria , or other optional plans . 3 . Copies of any independent or outside financial audit reports for most recent audit conducted . 4 . Copies of all employment contracts for administrators, department heads, and all other employees with employment contracts (eq . Board Members) . 5 . Directory of accounts for your accounting system . 6. Disbursement Accounts Payable records with directory of fields . Provide a paid invoice summary that identifies each vendor and total payments made to each during calendar year 2015 _ 7: Calendar year (201 5) end payroll records with directory of fields . Provide a summary of types of payroll deductions and whether each deduction was subject to Federal! Income Tax , Social Secunty Tax , and Medicare Tax. Provide 2015 payroll reconciliations 'Gross Wages v Medicare Wages v FIT Wages . 8 . Provide a report summarizing all payment to employees in 2015 for allowances , reimbursements , or benefits that were paid through accounts payable and not payroll . 9 , Make available ALL Forms W-9 for all current vendors or contractors . Name and Title of Requester I Date I Carl Chavez , FSLG Tax Specialist ( 505 ) 415 - 7791 I 3 / 7 / 17 FROM : I Office Location : INTERNAL REVENUE SERVICE 5338 Montgomery Boulevard NE , MS 4505 -ALE Albuquerque , New Mexico 87109 l _ - FORM 4564 Department of the Treasury V Request Number FORM 4564 I Internal Revenue Service I 1 lit INFORMATION DOCUMENT REQUEST I I Subject : Initial Request - All Issues EMPLOYMENT TAX EXAMINATION I _ I SAIN Number Submitted to : COUNTY OF WELD ALL I Don Warden Finance Director G � Dates of Previous Requests Description of Documents Requested 10 . Copies of any " B" Notices sent to payees regarding missing or incorrect taxpayer identification numbers for calendar years 2015 . 11 . Copies of any correspondence received from Internal Revenue Service or the Social Security Administration regarding the filing of information returns such as Forms 1099 or W-2 for 2015 , Copy of 2015 CP 100 Notice . 12. Copies of your Internal Control Procedures for preparing and transmitting Forms W-2 and 1099 . 13 , copies of written plan documents for all deferred compensation (including tax sheltered annuities), cafeteria, flexible spending , and other employee benefit plans (retired health savings plans , health reimbursement plans, etc) . 14 , Copies of all written policies for the following : • Accountable and Non-Accountable Plans • Automobile Allowances andlor Reimbursements • Travel Allowances andlor Reimbursements • Entertainment Allowances and/or Reimbursements • Employer Provided Automobiles • Meal Allowances and/or Reimbursements • Educational Assistance • Cell Phones provided to Employees • Employer Provided Housing to Employees • Moving expense reimbursements 15 _ Copies of ANY Forms 941 -Xs, amended returns, and Schedule B' s, for any quarters in 2015 _ 16 . Have the employer copies of Forms \fJ and -2s available for review . Name and Title of Requester I Date 1 Carl Chavez , FSLG Tax Specialist ( 505 ) 415 - 7791 I 3 / 7 / 17 FROM : Office Location : INTERNAL REVENUE SERVICE 5338 Montgomery Boulevard NE , MS 4505 - ALB Albuquerque , New Mexico 87109 FORM 464 Y Department of the Treasury Request Number FORM 4 564 I Internal Revenue Service I I I INFORMATION DOCUMENT REQUEST l I I Subject : Initial Request - All Issues EMPLOYMENT TAX EXAMINATION l _ - I SAID , Number I Submitted to COUNTY OF WELD I ALL I Don Warden Finance Director I I _ Dates of Previous Requests Description of Documents Requested 17 . Have the employer copies of Forms 1096 and 1099s for 2015 available for review. 18 . Attached is a list of 1 employee that received VV2s and Form 1099' s during 2015. Please provide explanations , substantiation , invoices , etc. substantiating the services performed to receive a W-2 wage v . services paid as contract labor on the Form 1099 19 . Attached is a four page list of employees who had no Social Security Wages./Taxes in 2015. Please provide an explanation why they are not subject to Social Security and part of Section 218 Agreement. If it is a class of worker excluded such as fire or police , please provide position title and class for each employee. 20 . Attached is a list of employees with wages of $ 50K or more for 2015 , with no or minimal federal income tax withholding . Provide a W4 for each employee on the list covering 2015 calendar year. 21 . Attached is a list of ore employee with NO Medicare Wages. Provide title/position , and date of hire . Provide explanation and any supporting documents why employee is not subject to SS or Medicare . 22 Attached is a list of two employees who had deferred compensation contributions in excess of annual limits of 24 , 000 if age 50 or older. Provide date of birth and breakdown of contributions to plans along with an explanation and calculations of any catchup amounts and provisions. 23 . Attached is a list of three vendors/payees with INVALID TINs. Provide copies of W9s for each and any B Notices issued to vendor . 2LL Attached is a list of 6 vendors. These vendors have been on a CP2100 Notice 2 out of the last 3 years from 2015. Provide W9s for each vendor covering 2015 period , and any B Notices sent to these vendors ( ands replies from vendors ) . Name and Title of Requester I Date Carl Chavez , FSLG Tax Specialist ( 505 ) 415 - 7791 I 3 / 7 / 17 FROM : Office Location : INTERNAL R VENUE SERVICE 5338 Montgomery Boulevard NE , MS 4505 -ALB Albuquerque , New Mexico 87109 FORM 4564 I Department of the Treasury I Request Number FORM 4564 I Internal Revenue Service 71 I FONT I ON DOCUMENT REQUEST subject : Initial Request - All issues EMPLOYMENT TAX EXAMINATION SAIN Number I Submitted to : COUNTY OF WELD I ALL I Don Warden Finance Director 1 _ Dates of Previous Requests Description of Documents Requested RequestDate: Friday , March 10, 2017 Due Date : Wednesday, April 5 , 2017 . at Initial Appointment Name and Title of Requester I Date Carl Chavez , FSLG Tax Specialist ( 505 ) 415 - 7791 I 3 / 7 / 17 flOM : I Office Location : INTERNAL REVENUE SERVICE 5338 Montgomery Boulevard NE , MS 4505 -ALB I Albuquerque , New Mexico 87109 FORM 4564 -# ( —#-Z-6) Hello