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Two appeal programs are available for an enrolled agent to present certain taxpayer problems to a high level IRS officer. These optional procedures provide potential resolution of stalemates with field level employees.

The appeals choices are mediation or arbitration. They are valuable tools for enrolled agent work. Appeals using mediation or arbitration are heard by advanced grade IRS employees. These well-trained officers have considerable discretion when assessing a person’s dispute with the IRS.

An EA practice provides important alternatives when presenting a taxpayer with the avenues of mediation or arbitration. Improving the possibility of immediate settlement with the IRS is often far more attractive to taxpayers than waiting for a federal court to decide a matter.

Appeals cases don’t require an attorney. They are, however, commonly conducted as enrolled agent jobs. This permits the EA to build a defensible position for a taxpayer and conduct the presentation to a mediator or arbitrator.

Either the taxpayer or the IRS may request non-binding mediation. A taxpayer may decline a mediation request by the IRS. Mediation is a dispute resolution process that uses a collaborative approach between the parties. A mediator obtains information from each party and presents reasonable alternatives that are potentially persuasive to both. The taxpayer’s representative and an IRS agent are present at the mediation, but normally in different rooms for the mediator to hold separate discussions.

Arbitration is more like a trial court process, but informally conducted. The costs for arbitration are significantly lower than a court. Plus, arbitration provides faster decisions than a court judge. An arbitration ruling is given in favor of one party, which is unlike mediation that has no declared winning side. In addition, arbitration results are binding on the parties. They must accept the decision of the arbitrators. A mediator has no authority to bind the parties like an arbitrator. A request for binding arbitration is made jointly by IRS Appeals and a taxpayer.

IRS appeal criteria are available for enrolled agent study by examining Revenue Procedure 2002-44 and Announcement 2008-111. A mediation procedure helps decide both legal and factual issues. Only factual matters are decided in arbitration cases. So, the preparation is a little different for each appeal process.

IRS Circular 230 Disclosure

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

When something works in business communication, it can be very difficult to get the vast majority of businesses to buy into using a replacement. The process of faxing has been the same for decades and that is precisely why some business professionals still use it in the digital age.

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If you are using paper fax machines to send documents because you are unsure of how email faxing works, then all you need is a little help. When you see how easy email faxing with Metrofax can be, then you can feel comfortable making the move to the newer technology.

Email Account

The main thing you need for email faxing, aside from an account with an email fax provider, is an email account. Most businesses already have email servers and most business professionals already have email accounts. That means that the majority of business professionals already have the first part of email faxing covered.

If you do not have an email account then you should look into the free email providers such as Google or Microsoft for email service. However, you could also use the process of getting an email account as an excuse to get your own company website and establish your Internet presence.

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Scanner

When you use an email fax service, your documents need to be computer files. You can create a document in a word processor and save it as a file that can be faxed, or you can scan your document and fax the scanned file.

Scanning a document is convenient because it can help you to create backup files of important hard copy documents. You can scan executed contracts, sales agreements or anything that can be printed on a piece of paper.

Printer

Email faxing deals primarily in digital documents. However, when you receive an email fax of an agreement that you need to sign, you will need a way to transfer that document to paper. A good inkjet printer is inexpensive and can print everything from important documents to high-quality photographs on special photograph paper.

Once you are done signing your hard-copy document, you scan it back into your system to be placed into a digital file. The purpose of email faxing is to reduce the need to print documents. Nevertheless, there will always be that occasion where you will need to print the occasional sales contract or lease agreement to be signed.

When it comes to email faxing, it is something that can be done on any computer or cellular phone. The extra equipment you will need is inexpensive and will last for many years.

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While horizontal drilling has been around since the early twentieth century, it only became an efficient drilling technique in recent years with the development of finer tools and faster surveys.

When drilling at an angle, companies need to constantly conduct surveys to ensure that the well is on the right route, as well as discover what kind of ground formations they are drilling through. These surveys can be very time-consuming, slowing down the drilling process.

However, new technology such as Measuring While Drilling equipment allows companies to take these surveys in the midst of drilling for faster results. This not only speeds up the drilling process, but also makes drilling safer because workers are more informed about the areas they are drilling through.

Environmental Benefits

The environmental benefits of directional drilling alone make it an attractive option for energy companies. By drilling multiple wells from the same pad site with horizontal drilling, companies can reduce their impact to the surrounding area.

To reach the reserves of a shale formation with vertical drilling, companies would need to drill dozens of wells to intersect the shale, each with their own pad site. With directional drilling, only one pad site is needed instead of the over 35 pad sites otherwise required with vertical drilling. Not only does this mean less land levelled for pad sites, it also means less roads needed for trucks, less piping needed to transport the oil or gas, and overall less damage to the earth’s surface.

Economic Benefits

Horizontal drilling allows companies to retreive oil from areas that otherwise could not be accessed. Most shale formations do not form vertically. The Marcellus Shale in the Eastern states is a horizontal plain that has dips and peaks like the hilly area that surrounds it, and the EagleFord Shale in Texas runs diagonally, going deeper the further it slopes to the east. Directional drilling can follow the angle of the shale instead of being confined to the small area where a vertical well intersects it.

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Not only can horizontal drilling create more oil-rich well space, it also provides an ideal setting for hydraulic fracturing. Hydraulic fracturing allows wells to collect more oil resources from the same well by opening up the natural fractures in the shale that surrounds the well so that oil and natural gas can naturally be pulled out of the rock and brought to the surface

These horizontal drilling and hydraulic fracturing techniques  cut costs while bringing in more work opportunities by getting the same or better production results with less equipment and less surface space. Not only can new wells expand, old wells can be reopened for more production and a revitalized local economy.

While directional drilling is more costly due to the need for more surveys and more expensive equipment, these costs are outwieghed by the profitability of drilling many new wells from the same base, in addition to a better preserved environment.

Everyone has a picture in their head of the stereotypical computer geek: the taped up glasses; the ill-fitting poorly matched clothes; the wallflower in social gathering. Thanks to movies and TV shows, the words nerd and geek have grown to mean more than their initial insulting definitions. But even though the words no longer have the same meaning, this clichéd view of a computer person still persists.

While it makes a great Halloween costume, it’s far from reality.

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A computer nerd implies a single focused knowledge of mathematics, circuit boards, and the occasional game of Dungeons and Dragons. When you say IT professional, this is also the typecast image that often comes to mind; and nothing could be further from the truth.

What is an IT Professional?

An IT professional knows not only about computers, but also the technology behind them and how they interact with modern business practices.

They are well-versed in everything: from helpdesk support to technical writing to business analysis. To succeed, they must have a holistic overview of the entire company and see how all departments work together in designing and creating an infrastructure that can support the company today and grow in the future.

Every company has an IT staff and relies on them for everything, from day-to-day operations to special projects and services. While often overlooked, they create an impact to every nook and cranny of the company; and the fact that you don’t notice them mean everything is working as it should. They are the first ones who get the call when something goes awry.

But IT people are only human. As business grows and expands, IT staff often find themselves being pulled in multiple directions by departments heads who only focus on their own mini fiefdom and not the company overall.

Everyone calls IT when there is a problem. Who does IT call when they need help?

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Call the IT Pros

When resources are thin and projects are piled up, it is the time to enlist IT staff augmentation services.

IT staff augmentation encompasses staffing for every IT need, from database development to project management. Whether you need help for 40 hours or 40 weeks, these trained professionals are ready and able to start immediately. They can be used for special projects or take over normal IT duties while existing IT staff focuses on other duties.

IT staff augmentation is for companies of any size looking to enhance, support, or even replace internal IT staff. Learn more about the IT staff augmentation options. Know what your options are before a crisis arises.