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[null,null,null,null,null,null,"dc Tax, LLC \n9301 Ocoee St, #64\nChattanooga, TN 37363"]
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[null,"IRS representation for individuals & small business         ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(BH8)<12,BH8&RIGHT(BH3,FIND(\" \",BH3))&\",\",BH8),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Address L1"]
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[]
[null,{"$f":"BH3&CHAR(10)&BH4&CHAR(10)&IF(BH5=\"\",BH6,BH5)&CHAR(10)&IF(BH5=\"\",\"\",BH6)","v":"\n\n\n"}]
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[]
[]
[null,null,null,"Have You Changed Your Mind?"]
[]
[null,{"$f":"AM4","v":""}]
[]
[]
[null,"I tried to reach you regarding your current case status. We have reached a standstill and are unable to move forward without your assistance. We must receive the necessary items to continue working on your case and prevent aggressive collection action from occurring. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RIGHT(BH3,FIND(\" \",BH3))","v":{"$error":"#VALUE!"}}]
[]
[]
[]
[null,"We have not been able to contact you and must do so in order to move forward."]
[null,"Please contact me as soon as possible at:"]
[null,"(888) 627-2375 or (423) 482-9737"]
[null,"or by email at david.collins@moneysolver.org"]
[]
[null,"Our team is dedicated to helping you resolve this matter, but we have reached a critical point in your case where we cannot continue without your cooperation. Let’s work together to get your case back on track!"]
[]
[]
[]
[null,"If we do not receive the requested documentation within 14 days, we will assume you have decided to halt action on this matter.  "]
[]
[]
[null,"Please make me aware if you need help obtaining the appropriate information or assistance completing your documents."]
[]
[]
[]
[null,"Sincerely,"]
[null,{"$error":"#VALUE!"}]
[]
[]
[null,"David W Collins, EA"]
[]
[]
[]
[]
[]
[null,"9301 Ocoee St., #64",null,null,null,null,null,null,null,null,null,null,null,"Ph: (888) 627-2375",null,null,null,null,null,null,null,null,null,null,null,"http://dctax.us"]
[null,"Chattanooga, TN 37363",null,null,null,null,null,null,null,null,null,null,null,"Fax: (423) 558-3274",null,null,null,null,null,null,null,null,null,null,null,"david@dctax.us"]

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[null,"Firm Name","dc Tax, LLC"]
[null,"Address L1","9301 Ocoee St, #64"]
[null,"Address C,S,Z","Chattanooga, TN 37363"]
[null,"Client Name"]
[null,"SSN"]
[null,"Client Address"]
[null,"Resolution type"]
[null,"Date"]
[]
[null,null,{"$f":"C2","v":"dc Tax, LLC"}]
[null,null,{"$f":"C3","v":"9301 Ocoee St, #64"}]
[null,null,{"$f":"C4","v":"Chattanooga, TN 37363"}]
[]
[null,null,{"$f":"\"Client name:                \"&C5&IF(C6=\"\",\"\",\", \"&C6)","v":"Client name:                "}]
[null,null,{"$f":"\"Client address:            \"&C7","v":"Client address:            "}]
[]
[null,null,"CONFLICT OF INTEREST WAIVER"]
[]
[null,null,{"$f":"\"Please read the following carefully. This firm, \"&C2&\", in accordance with Department of the Treasury Circular 230, has determined that its acceptance of your Representation / Resolution of \"&C8&\" may constitute a conflict \"&\"of interest under Sec. 10.29. A conflict of interest arises when the representation of one client may be directly adverse to another client. A conflict of interest also arises if there is\"&\" a significant risk that the representation of a client will be materially limited by the practitioner's responsibilities to another client.\"","v":"Please read the following carefully. This firm, dc Tax, LLC, in accordance with Department of the Treasury Circular 230, has determined that its acceptance of your Representation / Resolution of  may constitute a conflict of interest under Sec. 10.29. A conflict of interest arises when the representation of one client may be directly adverse to another client. A conflict of interest also arises if there is a significant risk that the representation of a client will be materially limited by the practitioner's responsibilities to another client."}]
[]
[null,null,"We believe we can both perform the above-described engagement and fulfill the duties owed to you in an objective, impartial and intellectually honest manner."]
[]
[null,null,"However, before we can continue the engagement, Circular 230 requires that we obtain your informed written consent. By giving your consent, you agree to waive any objection to any potential or actual conflict of interest arising from our acceptance or performance of the above-described engagement."]
[]
[null,null,"With this waiver, you agree to the following:"]
[]
[null,null,"1.  All information obtained from one spouse or ex-spouse regarding this engagement will be shared with the other spouse. We will routinely cc email to the other spouse."]
[]
[null,null,"2.  All eligible resolutions will be considered, and those outcomes discussed with both parties."]
[]
[null,null,"3.  If one spouse later decides to withdraw from this engagement, any conflict arising from continuing to represent the other spouse will continue to be waived, and information obtained from the withdrawing spouse may still be considered in the other spouse's engagement."]
[]
[null,null,"If you consent, please sign below. If you have any questions, feel free to contact us or to consult with legal counsel."]
[]
[null,null,"Thank you."]
[]
[null,null,{"$f":"\"I hereby consent to the performance by \"&C2&\" and its members of the\nabove-described engagement and waive any conflict of interest that\nmay arise out of that engagement.\"","v":"I hereby consent to the performance by dc Tax, LLC and its members of the\nabove-described engagement and waive any conflict of interest that\nmay arise out of that engagement."}]
[]
[]
[null,null,"Taxpayer:                                                                                                     Date: "]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest, Penalties, Additions",null,null,null,null,"MI","Michigan",4]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Signature 2 Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FTA - First Time Abatement",null,null,null,null,"MT","Montana",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preparer's Name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"David W Collins",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NE","Nebraska",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preparer's Signature Date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2024-11-28"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NV","Nevada",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Self-Employment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not Self-Employed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NH","New Hampshire",3]
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[null,null,null,null,null,null,"dc Tax, LLC.\n9301 Ocoee St., #64\nChattanooga, TN 37363",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VA","Virginia",3]
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[]
[]
[null,{"$f":"CY8","v":"Department of the Treasury\nInternal Revenue Service\n"}]
[]
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[]
[]
["Re: ",null,"Request for Penalty Abatement"]
[null,null,{"$f":"IF(OR(CC1=\"\",CC1=\"*\"),\"\",CC1&IF(NOT(CC2=\"\"),\", \"&TEXT(CC2,\"000-00-0000\")&IF(NOT(CC3=\"\"),\" / \"&TEXT(CC3,\"000-00-0000\"),\"\")))","v":"Elizabeth L Smith, 286-68-1130"}]
[null,null,{"$f":"IF(OR(CC5=\"\",CC5=\"*\"),\"\",CC5)","v":"The Villages, FL 32162"}]
[]
["To Whom it may concern:"]
[{"$f":"\"We request the proposed or assessed penalties be abated for the taxpayer(s) listed above for the tax year ending \"&IF(CC11=\"\",\"\",TEXT(CC11,\"mm/dd/yyyy\"))&\", Form \"&CC21&\", using the First Time Abatement procedures found in IRM Section 20.1.1.3.3.2.1.\"","v":"We request the proposed or assessed penalties be abated for the taxpayer(s) listed above for the tax year ending 12/31/2017, Form 1040 (Individual Income), using the First Time Abatement procedures found in IRM Section 20.1.1.3.3.2.1."}]
[]
[]
[]
["We ask you provide relief from the following penalties:"]
[]
["We believe penalty waiver eligibility has been satisfied through the following conditions:"]
[{"$f":"\"-  \"&CF35&CHAR(10)&\"-  \"&CF36&CHAR(10)&\"-  \"&CF37","v":"-  All required returns/extensions are filed and no pending tax return requests or abatement.\n-  There is a clean penalty history for the past three years, with no incurred Failure to File tax return - §IRC 6651(a)(1)  penalties.\n-  The taxpayer(s) paid all taxes due or has set up payment agreements, which are current."}]
[]
[]
[]
[]
["For these reasons, we believe the qualifications for first-time abatement have been met. Your attention to this matter is greatly appreciated."]
[]
[]
["Under penalty of perjury, all statements are true & correct to the best of my knowledge. "]
[]
["You can reach me at (423) 482-9737 if you have questions or require further clarification."]
[]
["Sincerely,"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enclosures:"]
["David W Collins",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Form 843"]
["Enrolled Agent",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Form 2848"]
["CAF# 0315-54449R"]

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[null,null,null,null,null,null,"dc Tax, LLC \n9301 Ocoee St, #64\nChattanooga, TN 37363"]
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[null,"IRS representation for individuals & small business         ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Address L1","7298 Flagridge Dr"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Address L2","Ooltewah, TN 37363"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Address L3"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greeting","Mr."]
[]
[null,{"$f":"BH3&CHAR(10)&BH4&CHAR(10)&IF(BH5=\"\",BH6,BH5)&CHAR(10)&IF(BH5=\"\",\"\",BH6)","v":"David W Collins\n7298 Flagridge Dr\nOoltewah, TN 37363\n"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2024-11-28"}]
[]
[]
[]
[]
[null,{"$f":"IFERROR(IF(LEN(BH8)=0,BH3,BH8&MID(BH3,FIND(CHAR(160),SUBSTITUTE(BH3,\" \",CHAR(160),2)),100))&\",\",\"\")","v":"Mr. Collins,"}]
[]
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[]
[]
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[]
[]
[]
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[]
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[]
[null,"Thank you,"]
[]
[]
[null,"David W Collins"]
[null,"Enrolled Agent"]

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