~ COMMISSIONERS' COURT AGENDA REQUEST -- PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT. MADE BY: Barbara Nemec OFFICE: Treasurer MEETING DATE: September 11, 2006 TIME PREFERRED: A.M. SUBJECT: tip-date on going problems with IRS EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: Barbara Nemec Ef""`MATED LENGTH OF PRESENTATION 10 mins. IF rF,RSONNEL MATTER -NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: 5:00 P.M. previous Tuesday. THIS REQUEST RECEIVED BY: FHIS REQUEST RECEIVED ON: All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your eooperatio^ will be appreciated and contribute towards you request being addressed at the earliest opportunity. See Agenda Request Rules 4dopted by Commissioners' Court. `~~. .~ ,o ~a~~ ~~ COUNTY TREASURER KERB COUNTY COURTHOUSE KERRVILLE, TEXAS 78028 MEMORANDUM Date: September 5, 2006 To: County Judge, Commissioners, County Attorney & County Auditor From: Barbara Nemec Re: IRS on going problems with 941 Enclosed is a copy of a letter I sent to IRS which explains the on going problem we have been having with them. I you have any questions or need further clarification please feel free to call or come by my office. BARBARA NEMEC KERR COUNTY TREASURER 700 MAIN BA-104 KERR ~7LLE, TEXAS 78028 August 23, 2006 Department of the Treasury Internal Revenue Service ACS SUPPORT PO BOX 57 BENSALEM, PA 19020-8514 Re: 74-6001494 Kerr County In early May I received a Notice of Levy for 527.01 at which time I called IRS and was told the reason for the notice and that your records were also showing penalty & interest due for the 4`" quarter of 2005. At that time I was given until June 17`" to call back with °' an explanation. In June I called and discussed this with Ms. Malby and was given dates of deposits and dates such deposits should have been paid. I then explained to Ms. Malby that there was no way the deposits could be made on the dates the IRS was showing as due dates because we had not even had a payroll done yet therefore we could not possibly know what our tax liability would be at that time. I told Ms. Malby I would send in a copy of the Schedule B. I was given until September 16, 2006 to furnish such information and therefore have enclosed a copy of the Schedule B and a worksheet which shows the payroll date, the date the taxes were paid to IRS, the due which IRS is showing as the due date, and the due date according to Publication 15 (Circular E) Employer's Tax Guide. Please review the attached and consider removing all penalties and interest due to tax liabilities were deposited timely. Please. feel free to call me at 830/792-2276 or you can reach me by mail at the above address. Sincerely, -"- Barbara Nemec c~~~dui~ (r 941): Rep®rt ®f Tax Liability for Semiwee0cly Schedule depositors (Rev. Januzry 2005) Department of the Treasury -Internal Revenue Service Employer identification number ~ ~ - L_~ ® ® ~ ® ~ ~~~ Name (not your trade name) ~'t=1 Y ~~1.,~_y\,~wl 963 Use this schedule to show your tax liability for the quarter; DO NOT use it to show your deposits. You must fill out this form and attach it to Form 941 (or Form 941-SS) if you are a semiweekly schedule depositor or became one because your accumulated tax IiabiSity on any day was $100,000 or more. Write your daily tax liabilityon the numbered spacethat correspondsto the sate wages were paid, See Section 11 in Pub. 15 (Circular EJ,.Employer's Tax Guide, for details. Fill in your total liability For the puarter (MontYi 1 + Month 2 + Montle 3) Total tax liability for the quarter Total must equal line 10 on Fonn 947 (ur line 8 on Form 941-SS)_ ror raperv/erlc Reduction Ac4 Notice, see separate insL•uctions. V Gat. P1.. ; ;0670 Total liability for the quarter Schedule 6'(Farm 9411 Rev 1 20J5 OMR Nn 15atnmo PAYROLL DATE DATE PAID DATE DUE ACCORDING TO CIRCULAR E IRS DUE DATE 10/14(2005 10114!2005 10/19/2005 10!1372005 10/31 /2005 1013 U2005 11 /4/2005 10(2612005 11/15/2005 1111512005 11/16/2005 11/9/2005 1 1 /30/2005 11!30/2 W 5 12/7/2005 11 /23!2005 12/15/2005 12/15/2005 12/21/2005 12/14/2005 12/30/2005 12/30/2005 1/4/2006 12/29/2005 the These rules do not apply to federal unemploy- it is ~ ment (FUTA) tax. See section f 4 for information X97 on depositing FUTA tax. is ust Lookback period. Your deposit schedule for a calendar year is determined from the total taxes (that is, not reduced _ by any advance EIC payments) reported on line 8 of your Forms 94'1 in afoot-quarter Lookback period. (Refer to line 11 on pre-2005 versions of Form 941.) The Lookback period begins July 1 and ends June 30 as shown in Table 1 ~Id below.. If you reported $50,000 or less of taxes for the nd Lookback period, you are a monthly schedule depositor, if ds you reported more than $50,000, you are a semiweekly >y ,schedule depositor. a or Tabte 1. Lookback Period for Calendar to . ~: ~ .. year ~~~5 m ' ~n LoQkbA4k period I 2903 2QpA~ _ July 1 ~©o#, t 'J~ri.~1 Apr 1 y 1 b •1 Septr ° I7Be. :Mar ii,1 June +30 1 ~'~. 3a a1 ~ m^ v Y of Monthly Deposit Schedule You are a monthly schedule depositor for a calendar year if the total taxes on fine 8 of Form 941 for the four quarters in your Lookback period were $50,000 or less. (Refer to line 11 on pre-2005 versions of Form 941.) Under the monthly deposit schedule, deposit Form 941 taxes on payments made during a month by the 15th day of, the following month. See also Deposits on Banking Days Only later. Monthly schedule depositors should not file Form 941 on a monthly basis. Also, do not file Form 941-M, Employer's Monihly Federal Tax Return, unless you are instrugted to do so by an IR$ representative. New employers. poring the first calendar year of your business, your #ax ILabilLty for each quarter'in the Lookback period is considered to be zero. Thei'efnra ~r,~~ ~r~ nw..s~cW~a~cer.for me TirSi 4alendar-year Qf ' t~u# ses the $lao,aaa lVext•17~x Depgslt i." ,.. q~~a~s~# $ahec~lule ". Ne~kJy s~edttfe de p"°ss~~~i~p fpP ~'aalend~r taX~s,tsrtiih~'.t3 tt1'Sl~t~rfflf'c(t~rfngyQU~,', , Werd m~~e tt~~n ~tl,~fia~`. t~~l`~r tG iltle 1.1,, ts~f~~ cri ~oYm'04 ).Under f11e si~ff~lvpeekfy ;, d_~pcsit FoF1'rt ~`f`(a~t~s f~p~psrymeiSts.-, ~~~~~~. Trtiuraay~ srlt~f~r Fr~day.by the aii~iy; D~p~~ t ~frt~rtlt ~t~~r,~r(UC~t~d for., d.' attlPdp bt"urida}ta'tM4t)Sf~~i';~CiC~/f~f 11ofiVt ~ ~, ~ $ ~~~t~r ~ t ~~ ~~`i ~,7 /~~f?t~~ `Lid , ,~. iii. . h'#w1 ~~ tYz' ~af`z~ a~°NY '. N,~s I ~~ gl ~~"' ~ rtu~~,~ .. ~~~~+~ry~~~~t~t~ifttf~kVl~~'tQt'lTt~'~y~., tw~e~k~ynLt~e));rb~i~~ ~~ ~'H~N d~{3i~s~~ t~u~r#~ kiy fhb fCiff~i~VfgS .,. ,° lur#clay, - Wedtresdey' ~ay,r 'Friday /tar'' . ~4d5- , Calendar r~$Itt~) dear. You ;th JBn ~gso yddr if Ibdkba( an-pre~i dt~posit , ' . . '