Tax Attorney Charles Zimmerer, Esquire, CPA, based in Miami, Florida, has represented clients around the world in cases involving US and international taxation. He has enjoyed success as a criminal prosecutor in over 60 jury and bench trials and several non-jury trials. His work has involved serious crimes such as armed drug trafficking, attempted murder of law enforcement, and several cases involving federal investigation.
First of all, the Internal Revenue Service and the Florida Department of Revenue can be tough. Consequently, Mr. Zimmerer is frequently called on as a Tax Attorney to represent clients. And, he does so in some of the most complicated and significant tax matters before the IRS and the Florida DOR. Most noteworthy, he has helped clients after they have sought help elsewhere and all else had failed.
Secondly, as a Tax Attorney, Mr. Zimmerer has extensive experience defending clients in audit cases. Such audits arise as IRS audits and Florida Department of Revenue audits (Florida DOR). These are so-called examination level cases.
The Firm has also represented clients after the examination process and during the IRS collections process. As a result, Mr. Zimmerer has filed numerous IRS collection due process appeals (CDP Appeals) and Collection Appeal Program cases (CAP). Collection Due Process Appeals cases must generally be filed within 30 days or the time allotted in the corresponding IRS Collection Notice. CAP cases can be filed after that deadline, up to 1 year later. However, CAP cases cannot allow a taxpayer to file a US Tax Court case, as a CDP case allows.
Also, the Firm has substantial experience in helping clients obtain collection alternatives, such as installment agreements, offers in compromise (OIC Form 433-A, 433-B, and Form 656), penalty reduction (penalty abatement), and non-collectible status, where others have failed. The Firm has experience handling Offers in compromise, doubt as to liability. The OIC-L can allow a taxpayer to reduce his or her tax liability (and reduce corresponding penalties and interest) after the applicable IRS statutes of limitations have passed. It can also be used if the appeals deadlines have passed. Finally, the OIC-L can be used in Trust Fund Recovery Penalty Cases (TFRP).
Statute of Limitation
A Statute of Limitation is a law that allows a claim or legal action to be brought within a specified time period. Generally, the statute of limitation to audit a tax return is three years after the later of the date the return was filed or due. This means that the 2018 Form 1040 is due on April 15, 2019. The one-year anniversary is April 15, 2020 and the three-year anniversary is April 15, 2022. Consequently, the IRS must make the assessment on the 2018 tax return prior to 2022. If the tax return was filed on October 15, 2019, then the IRS would have until October 15, 2022. If the tax return was filed early, say on January 31, 2019, the date would be no earlier than April 15, 2022, the due date of the 2018 tax return.
If the 2018 tax return omitted gross income of 25% of the income stated in the tax return that was filed, then the statute of limitations for the IRS to make an assessment is 6 years, or 2025.
Trust Fund Recovery Penalty TFRP
TFRP are assessed against responsible persons who willfully fail to pay over or collect payroll taxes. It usually constitutes the employee portion of payroll taxes including the Medicare tax, Social Security tax, and federal income withholding. The TFRP can be assessed without the taxpayer’s consent, if an IRS notice is not responded to. As a result, taxpayers can be personally assessed unpaid trust fund penalties. The Business is left to pay the employer’s portion of the tax due which generally consists only of the Medicare tax and Social Security tax.
United States Tax Court
In addition to representing taxpayers before the IRS in collection matters and audits, by filing an IRS power of attorney (Form 2848), the Firm has experience handling United States Tax Court cases as a Tax Lawyer.
International Tax Law
Furthermore, especially relevant to Miami, the Firm represents clients with international business interests, and foreign transactions, as well as US transactions, in its capacity as an international tax attorney.
Tax Return Preparer Representation
Finally, as a result of the fact that Mr. Zimmerer is a Florida Certified Public Accountant, as well as being a Florida Tax Attorney with many South Florida contacts in the accounting industry, Mr. Zimmerer has defended tax return preparers throughout the state on matters involving IRS tax preparer penalties and IRS promoter penalties arising under Internal Revenue Code Sections 7600, 7601, and 7602 among other code sections.
Lastly, in his spare time, he spends time with his wife and son in Miami and frequently plays golf as a hobby.
Tax Attorney Education
University of Florida (J.D. cum laude 2003; law journal)
Florida Atlantic University (B.S. in Finance and International Business 2000)
District of Columbia
US Tax Court
Tax Attorney Affiliations
The Florida Bar – Section of Taxation
The Florida Bar – Section of Real Property and Probate Law Section
The Florida Board of Accountancy – Division of CPAs
Tax Attorney Civic Involvement & Honors
Brevard Hispanic Center – Board Member
Brickell Opus Wealth Management – Board Member
American Academy of Attorney – Certified Public Accountants
Florida Association of Attorney CPAs – Executive Vice President & Board Member
Campaign Finance Treasurers
Campaign Treasurer for Elect Ari Abraham Circuit Court Judge; 17th Judicial Circuit
Campaign Treasurer for Re-Elect John “Jay” Hurley County Court Judge; Broward County
Campaign Treasurer for Elect Kim Theresa Mollica County Court Judge; Broward County
Campaign Treasurer for Elect Dan Daley; Coral Springs Commission
Campaign Treasurer for Elect Keith S. London; Hallandale Beach Commission
Also, several Political Action Committees and 501(c)(4) entities
Publications & Lecturers
AAA-CPA Networking Luncheon; University of Miami School of Law; Panel Speaker
Exhaustion of Administrative Remedies in Immigration Cases: Finding Jurisdiction to Review Unexhausted Claims the Board of Immigration Appeals Considers Sua Sponte on the Merits; American Journal of Trial Advocacy
Immigration Law: Nowhere to turn- Illegal aliens cannot use the freedom of information act as a discovery tool to fight unfair removal proceedings; Cardozo Journal of International and Comparative Law