What To Do If You Have Unfiled Tax Returns

Did you know that per statistics in the 2017 IRS Data Book, there were about 14 million delinquent taxpayers at the end of 2016 and 2017? That means that the IRS has identified 14 million people who should have filed tax returns but did not. With that said, falling behind on filing your taxes is something that happens to many people.

We know that this can be scary, and can cause one to have many questions about how to make it right with the IRS.  Luckily, there are steps that you can take to satisfy what the IRS will require of you and get you back into the system so you can get rid of the worry! So, here are 10 things you should know about the situation:

File even if you don’t think you owe. If you were employed with wages and had taxes withheld from your paycheck, it is possible that you may not owe the IRS at all.  This will depend on the amount withheld from your wages and any other deductions you may have (mortgage interest, etc.). If you have refunds, you should actually receive those for the last three years’ returns UNLESS you have amounts owed for other years. In that scenario, the refunds will be applied to any balances due for the other years.

File original returns to replace IRS created returns.  Sometimes, when you don’t file a return, the IRS files one for you.  In IRS terminology, this is called a Substitute for Return (SFR).  Our experience has been that a SFR is the worst tax return ever! It reports the income that shows up on W2s and 1099s but doesn’t give you any deductions or exemptions.  You may already have a bill from the IRS that was created in connection with a SFR.  The good news is that you can correct these returns, and possibly lower the associated tax and penalties, by filing an “original” return.

Gather your records.  When you have old tax returns to file, it is important for them to be as accurate as possible. So the first things you want to do is pull together your records for the years where you did not file.  This may include 1099s or W2’s you received for work your performed, mortgage interest you paid, or interest, dividends and stock sales.  Don’t worry if you are missing records because if you are:

Secure your IRS transcripts. Your records are supplemented by securing the IRS transcripts that will show what has been reported to the IRS. Basically, you want to make sure you report everything the IRS has for your SSN, otherwise, they will send you some notices claiming that you under reported income. Getting the transcripts will cross-check your records, filling in anything that is missing. The appropriate transcript to request is called the Wage and Income Transcript. You can get it via this page on the IRS website and you can request it online or you can use Form 4506-T to request it via mail.

Review the past six years of activity.    If you have six or more years of unfiled returns, make sure you do the above two steps for each year. Why? In most cases, the IRS requires the last six years’ tax returns to be filed as an indicator of being current and compliant.  This is per Policy Statement 5-133 and Internal Revenue Manual 4.12.1.3.  As such, make this your starting point of your analysis.

Review other sources of income. The IRS transcripts are a checking point, but you will also need to check for things that aren’t reported on them. For example, if there is income you earned that is not on the transcripts (e.g. cash payments), you need to make sure you calculate it and include it on your return.

Review your business income and expenses if you’re self employed.  Income can be recalculated using several methods, including 1099 reporting to the IRS or your bank deposits.  Working with this number, determining what you spent to generate that income. When done, take a look at what is left (i.e. the profit). You can then compare that number to what you spent for that year to live (e.g. rent, mortgage, utilities, etc.) to make sure it appears reasonable/logical. Too often, we see tax returns where there is no business profit, which then begs us to ask “so just how did you live that year?” Rest assured, if we can ask that question, the IRS WILL also be thinking of it too!

Perform a financial review if you think you may owe.  Unfiled returns are really a two-step process:

  1. Getting the returns prepared and filed and,
  2. Negotiating solutions for any balances due with the IRS collections division.  

To perform the second step, one has to prepare a financial analysis of their situation and present it to the IRS. This involves a review of your current income, living expenses, property and debts. It is often the case that the amount owed on unfiled returns cannot be repaid. So performing this analysis will help you determine if your “resolution” will ultimately be to enter into a payment plan, request an offer in compromise, or have your account be put in an uncollectible status.

Consider filing the returns separately if you’re married. If you’re married, but only one spouse was responsible for creating IRS debt, strong consideration should be given to filing a separate return. Filing separately can limit who the IRS can collect from – protecting the non-liable spouse.

File your returns in person if possible. If possible, the unfiled returns should be hand-filed at an IRS Taxpayer Assistance Center. Note that the centers are by appointment only so you will need to schedule it via the previous link. If you bring an extra copy to the center, you can get it stamped by the IRS as proof of filing.  If you are working with an IRS Revenue Officer, the returns should be filed directly with that person.  It can take the IRS several months to process the returns. But if you file them directly with their personnel, it can speed up the processing time, which will then “stop the clock” in terms of certain penalties.

If you owe money, the next step is to enter into one of the 10 resolution options solutions to solve your IRS tax debt as discussed on our sister site.

How Late Can You File A Tax Return?

April 15th is the annual deadline for most people to file their federal income tax return and pay any taxes they owe. But what happens if you can’t file on time? What happens if you file your return after the due date? If you were owed a refund, can you still receive it? This post will answer all of the above questions and then some.

Annual Due Date For Filing Return. Everyone is pretty familiar with the date of April 15th here in the US. This is “Tax Day” or the date that most people are required to file their Form 1040 U.S. Individual Income Tax Return. While this date may move slightly from year to year (due to local holidays) note that it is actually mandated by law. 26 U.S. Code § 6072 actually stipulates the due dates for individual and corporate tax returns.

Can’t File By Due Date? By law, the IRS may assess penalties to taxpayers for both failing to file a tax return and for failing to pay taxes they owe by the deadline. Now, one way to avoid the late filing penalties is to file an extension. Filing Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, will give you an extra 6 months for you to file your return and have it be considered on time. Now, if you owe money, that is still due on April 15th. If you fail to make a payment by then, you will still be subject to the late payment penalties noted above.

Filing After Extension Due Date? If you file after the extended due date, then one of two scenarios occurs:

  • You had a balance due and are now subject to the late filing and late payment penalties
  • You have a refund and are NOT subject to any penalties, but the clock is now ticking for you to claim your refund or lose it.

3 Year Deadline To Claim Refund 26 U.S. Code § 6511 outlines that a taxpayer basically has 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, to claim their refund. So while you won’t pay any penalties for late filing a return in which you were owed a refund, know that you generally only have 3 years to claim it. What happens if you don’t file by then? Well, that refund becomes the property of the US Government and you lose it forever!

What If You Don’t File Voluntarily If you fail to file file a tax return, the IRS may file a substitute return for you. This return might not give you credit for deductions and exemptions you may be entitled to receive. The return the IRS prepares for you will lead to a tax bill, which if unpaid, will trigger the collection process. This can include such actions as a levy on your wages or bank account or the filing of a notice of federal tax lien.

Need Help Filing Your Past Due Return? For filing help, you can call the IRS at 1-800-829-1040 They can help you obtain wage and income information to help prepare a past due return. If you don’t want to speak to anyone at the IRS, you can obtain your transcripts electronically by using the IRS’ Get Transcript tool to request a return or account transcript. You can also get tax forms and instructions to file your past due return by calling 1-800-Tax-Form (1-800-829-3676).

Now, if you would rather avoid all of the above and have a service file your tax returns for you, we’d be more than happy to help. Just go to this page to get started and you can be filed in as little as 24 hours!

Why Is Your Tax Refund Being Offset?

Instead of receiving that nice tax refund check (or direct deposit) you’ve been expecting, you get a notice in the mail.  It tells you that your tax refund has been offset.  What exactly does this mean?

Well, a refund offset means the government has determined that you owe a debt and has applied your tax refund towards that debt.  Now, tax refunds can be offset for many types of debts through the Treasury Offset Program (TOP).  This post will address some of the questions that one commonly has after an offset occurs.

When is a debt sent to the Treasury Offset Program?

In most cases, your name can be sent to TOP if your debt is more than 90 days delinquent. The government agency must then determine that your debt is valid and legally enforceable. The agency will then send you notices about your debt and provide you with opportunities to resolve or dispute your debt. They must also respond to questions and inquiries regarding your debt. If you have not received a notice about your debt, the first step you should take would be to call the agency to which you owe the debt and talk to them.

How do I determine if I have an offset or who I may owe?

To determine if your Federal tax refund has been, or will be offset, it is best to contact the TOP. They can be reached at 800-304-3107.

What types of debt does an offset cover?

Even if you don’t owe the IRS money, your federal tax refund can still be offset through the TOP. Your refund may be seized to pay the following types of debts:

  • State income tax debt
  • Federal non-tax debt (such as delinquent federal student loans)
  • Past-due child support
  • Certain unemployment compensation debts.  You should receive a notice that tells you which agency is getting the money from your tax refund check.  If you don’t agree with the refund offset or want to work out a payment arrangement, you’ll have to contact the agency listed on the notice.  The IRS won’t be able to help you if your debt is not federal tax debt.

How does an offset for a Federal tax debt work?

If you owe the IRS money, say for a previously unpaid balance on an older year, then know that they they will seize your tax refund check. There’s no way around this. Even while you are making payments as part of an installment agreement, the IRS may continue to seize your tax refunds and apply them towards your outstanding balance.

The IRS has the right, and the ability, to offset all future tax refunds until 1) the balance is paid in full or 2) the tax debt is no longer enforceable. You can read this post from our sister site on just how long the IRS has to collect on unpaid tax debt.

What if the refund offset was for my spouse’s debt?

If you file a joint tax return, your full refund can be seized when your spouse owes any of the debts listed above. However, you generally aren’t legally responsible for debts your spouse incurred prior to your marriage, so it is possible to request relief from part of the refund offset.

In order to do this, you can claim an injured spouse allocation to get the portion of the refund you are entitled to receive. You can either file an injured spouse allocation along with your tax return or after you receive notice that your refund has been offset.

Also note that in the future, you can simply file your return as Married Filing Separately. This will keep your refund separate from that of your spouse, and it will not be used to pay for any of their outstanding debt.

Filing A Late Tax Return With A Refund Due?

If you have not filed your tax return, and you are entitled to a refund, did you know that the deadline for you to claim the refund is 3 years from its due date (excluding extensions)?  For example, if you were due a refund on your 2013 Income Tax Return (which was due April 15th 2014), you have until April 15th 2017 to claim it.  If you don’t file a claim for a refund within three years, the money becomes property of the U.S. Treasury.

Note, there are no interest and penalties for failing to file a return in which a refund was owed.  However, if you have a balance due, those items can be pretty stiff as outlined in this post.

Here are some of the facts you need to know about filing a late tax return in which there is an unclaimed refund:

  • Some people, such as students, part-time workers or seasonal employees may not have filed because they thought they had too little income to require filing a tax return. However, if you did not have a filing requirement, you may still have a refund waiting if you had taxes withheld from your wages.  A refund could also apply if a taxpayer qualified for certain tax credits, such as the Earned Income Tax Credit.
  • The law requires that you properly address, mail and postmark your tax return within 3 years of the due date  to claim your refund.
  • The IRS may hold your refund if you have not filed tax returns that were due at a later date.
  • The U.S. Treasury will apply the refund to any federal or state tax you owe. It also may use your refund to offset unpaid child support or past due federal debts such as student loans.
  • If you’re missing Forms W-2, 1098, 1099 or 5498 for 2012, you should ask for copies from your employer, bank or other payer. If you can’t get copies, get a free transcript showing that information by going to IRS.gov. You can also file Form 4506-T to get a transcript.

This post here will provide the instructions on how to file the return either via paper or using an authorized E-File provider.  If you would like us to assist you, give us a call or visit the main page of our site.  We have the software to file tax returns going all the way back to 2004 so we’re sure we can help you out with any of your old returns.

Can I Claim My Spouse As A Dependent?

It’s not uncommon for us to get this question.  However, because people sometimes don’t know the nuances of how a tax return is actually filed, this one can get lost in translation.  In this post on our sister site we discuss the filing status options for those who are married.  In summary, if you are legally married then your options are Married Filing Joint (together) or Married Filing Separate.  So where does this whole claiming a spouse as a dependent thing come in?  Read on.

When you file a tax return, you are allowed to claim an exemption, which will reduce your taxable income.  There are two types of exemptions: personal exemptions and exemptions for dependents. For tax year 2015, the IRS recently announced that each exemption will be worth $4,000 on your 2015 tax return.  That means that if you file with your spouse and had no dependents, you would claim 2 exemptions.  If you had dependents, you would claim the 2 exemptions for you and your spouse and then 1 additional exemption for each dependent.  Clear right?  So now the question about your spouse being claimed as a dependent.

As we stated above, when you are married you only have two choices when it comes to filing status.  As such, your spouse is never considered your dependent.  Thus, on a joint return, you may claim one exemption for yourself and one for your spouse. If you’re filing a separate return, you would normally claim just the exemption for yourself.  However, if you’re filing a separate return, you may claim the exemption for your spouse only if the following three items apply:

  1. they had no gross income,
  2. are not filing a joint return,
  3. and were not the dependent of another taxpayer

We tell most taxpayers that it is usually advantageous for them to file together.  Why?  Because they will often pay less taxes by doing so due to the fact that the tax brackets for Married Filing Separate are much more narrow that even that of someone filing Single.  What we mean is that if you had taxable income of $160,000 and your spouse had $0, you would be in the 28% marginal tax bracket if you filed Married Filing Joint.  If you were single with the same income, you would also be in the same 28% bracket.  But if you filed Married Filing Separate, you get penalized and are thrown into the 33% tax bracket.  Makes sense to file with your spouse even if they have no income right?  That’s what we said!  However, there are certain instances when you wouldn’t want to file with your spouse.  Like when you are due a nice refund and they have a balance with the IRS from some time ago.  Then you will want to file separately do the IRS doesn’t take your refund and apply it to their balance due.

So in summary, you can never claim your spouse as a dependent.  However, if you are filing as Married Filing Separate, there are some instances when you can claim their personal exemption.

 

Is Unemployment Compensation Taxable?

smile!

The short answer is YES – now continue reading for some important details.

Whether you do (or don’t) have to file a tax return doesn’t have anything to do with if you were (or were not) employed.  It depends entirely on how much income you received during the year.  Thus, those who were unemployed AND earned more than the filing threshold should know that unemployment benefits do qualify as taxable income.  In other words, Uncle Sam will count unemployment payments received as taxable income.

How To Report Unemployment Benefits Received On Your Return
Around late January or early February of the year FOLLOWING the year in which you received your benefits, you should get a Form 1099-G.  Box 1 will contain the amount of benefits you received.  If there were any Federal or State taxes taken out, they will be listed as well.

When you file your return, report your unemployment income on line 19 of Form 1040 [U.S. Individual Income Tax Return], line 13 of Form 1040A [U.S. Individual Income Tax Return], or line 3 of Form 1040EZ [Income Tax Return for Single and Joint Filers with No Dependents], depending on which form you use.  The Federal withholding’s will be tabulated in the appropriate section and the net result will either be a refund or a balance due.

What If You Didn’t Have Enough Taken Out?
In this post on our sister site we discuss how taxes work and how the refund or balance due is derived.  If you are still unemployed and receiving benefits when you discover you didn’t have enough withheld, contact the paying agency ASAP.  Instruct them that you would like to increase your withholdings.  As discussed in the post above, you will probably have to simply complete Form W4 and submit it to them.

What If You Can’t Pay The Balance Due?
In this post, we discuss what you can do if you can’t pay all at once.  The general options are set up a payment plan or tell the IRS why you can’t pay (e.g. unemployed, it would cause an undue hardship, etc.).  Just note that with the latter, you will have to supply some paperwork as proof as to why you can’t pay.  What, you expected the IRS to just take your word for it?

If you find yourself in the predicament of needing to set up an installment agreement and owe less than $10,000, take a look at the Got IRS Debt? page for our current pricing to assist you.

Misclassified Employees & Taxes

Sometimes you take a job and it seems like it will be the best gig in the world.  The employer tells you that they will pay you weekly, that they won’t take taxes out and that they’ll even give you a 1099 at the end of the year so you can file your taxes.  But then you get that 1099, take it to your tax preparer and they tell you that you owe a bunch of money in taxes.  Wait?  How can this be?  Your preparer tells you that your 1099 causes you to be treated as an independent contractor or self-employed for tax purposes.  Self-employed?  That can’t be right.  I worked as an employee for that company for the entire year!  Thus, the problem at hand.

In this post on our sister site, we discuss how an employer is supposed to make the proper determination as well as what the tax differences are via being W2 versus 1099.  But when they improperly classify you as an independent contractor, it can cause you a whole lot of grief come tax time.  So how do you fix it?  Well, it’s really a two step process of trying to resolve the situation and filing the tax return.

Obtaining Proper Classification
The first thing you want to do is bring the matter to the attention of your employer.  Let them know that you don’t believe that the classification is correct and that you believe you were an employee.  This IRS site will give you a little assistance in making that determination.  If the employer is uncooperative or flat out refuses that you were an employee, you can ask the IRS to make the determination via filing form Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.  The employer will then need to respond to the IRS.  Once the IRS rules, they will send a determination to you and the employer.  If it is deemed that you were in fact an employee, the employer will then become liable for their share of the employment (payroll) taxes.  The unfortunate thing is that so will you.

Filing A Misclassified Employee Tax Return
Listed below are the steps on how to file your taxes if you are a misclassified employee and don’t have a W2.

  • File Form SS-8 so that you can begin the determination process.
  • Review Form 8919 Uncollected Social Security and Medicare Tax on Wages.
  • If you have a Form 1099-MISC from the employer, then you will have most of what you need to fill out columns A and B.  If you don’t have that form, then you will need to obtain the information from the employer (who may not want to give you their EIN if the two of you aren’t on good terms).
  • Tally up the amount of income that you received from the employer and enter it on line 6 of the form as well as line 7 of your Form 1040.
  • Use lines 7 through 12 to calculate your share of the Social Security and Medicare tax.  You will then enter this on line 58 of your Form 1040.

The downside to this is that you WILL have a liability with the IRS.  No income, Social Security or Medicare taxes were taken out.  But if you visit this page of our site, you can learn how we can help you resolve the issue with the IRS if you don’t want to tackle it on your own.

How To Assemble Your 1040 Income Tax Return

If you are filing an old tax return, then unfortunately, it must be sent to the Internal Revenue Service via paper (versus electronically).  As we’ve become accustomed to E-Filing returns, sometimes it seems that the nuances of assembling a paper return have become something of a lost art (even for us practitioners).  The IRS processes paper tax returns in a specific manner, but don’t worry about decoding their system.  After you’ve finished preparing your return, it will take you just a few minutes (by following the steps below) to have your tax forms organized and ready for mailing/processing.

Step 1
Check your return for completeness and errors.  We recommend reviewing the following:

  1. All of your personal information (e.g. name, address, etc)
  2. Be sure your Social Security number is entered correctly
  3. Ensure only one filing status is checked
  4. Ensure that an allowable exemption is entered for each dependent you are claiming
  5. Ensure that you’ve included a daytime phone number

Step 2
Sign your return. The IRS won’t accept your return for processing unless it’s signed. If you’re married and file a joint return, both of you must sign it. The person whose name appears first on the tax return must sign in the “Your Signature” box, and the spouse listed second signs in the “Spouse’s Signature” box.

Step 3
Prepare your refund or payment information. If you’re due a refund and want direct deposit, include your bank account information in the “Refund” section above the signature boxes. If you owe taxes, prepare Form 1040-V, the voucher used to make a payment.  Just make sure not to staple your payment or voucher to the return.

Step 4
Gather your tax forms and schedules for assembly. Place your Form 1040 on top and other forms and schedules for your return behind it. On the schedules and forms you’ll notice an “attachment sequence” number in the upper right corner.  Use the attachment sequence numbers as your guide, following them in numerical order, starting with the lowest number.

IRS Sequence Numbers

IRS Sequence Numbers

Step 5
Attach any additional statements that are needed.  In some cases, you might need more room to list deductions or report entries on your return. If you prepare an additional statement, write your Social Security number at the top of your statement and note which form the statement is supplementing. You’ll attach your statement behind the related IRS form in your tax return. For example, if you list additional investment expenses on your statement for Schedule A, you’ll write “Additional Statement for Schedule A”, write the line number and amount of expense you’re reporting and attach the statement behind your Schedule A.

Step 6
Staple all your forms and schedules together in the upper right corner.

Step 7
Attach W-2 and 1099 income documents. You’ll receive a few copies of each income document that’s mailed to you. Find the federal copy of each form and staple them to the front of your Form 1040 in the income section. Only staple these forms to the first page of your 1040 – do not allow your staple to go through all the forms in your return.

Step 8
Check this post for information on the addresses where the return should be mailed to.

Processing Times & Refund Status
If you file a complete and accurate paper tax return, your refund will usually be issued within six to eight weeks from the date it is received.

If it hasn’t been received in the time frame outlined above and you are wanting to know the status, feel free to check the Federal or State Where’s My Refund Page(s) outlined in this post.  You can also check by calling the IRS Refund Hotline at 800–829–1954. If you use the online tool or call, just be prepared to provide your Social Security number, your filing status and the exact whole dollar amount of the refund shown on your return.

 

How Long Should I Keep My Tax Records?

While the IRS will not tell a taxpayer how long they need to keep their tax records, it’s prudent to keep them anyway.  But just what should you keep and for how long? As a general rule of thumb, if you “attempted’ to file your return correctly, then you will want to keep everything for 3 years.  However, take a look at the two tables shown below for further details and items only applicable to certain situations.

Supporting Tax Documentation To Keep

Item Supporting Record
Income Form(s) W-2
Form(s) 1099 (INT, DIV, Etc.)
Bank statements
Form(s) K-1
Expenses Canceled checks or other proof of payment
Invoices
Receipts
Home Closing statements/HUD-1
Purchase and sales invoices
Proof of payment
Insurance records
Investments Brokerage statements
Mutual fund statements
Form(s) 1099
Form(s) 2439

 

Length Of Time One Should Keep Their Tax Documentation

Situation Retention Period
Owed tax and the subsequent three situations do not apply to you 3 years
Did not report income that is more than 25% of the gross income shown on the return you filed 6 years
Filed a fraudulent return Indefinite
Do not file a return Indefinite
File a claim for credit/refund after you filed your return 3 years or 2 years after tax was paid (whichever is later)
File a claim for a loss from worthless securities 7 years

 

How were the lengths of time determined?  Most of them coincide the the various IRS Statute of Limitations.  This is the length of time the IRS has to assess additional tax against a taxpayer, request further information or subject a return to audit.  Needless to say, one wants to make sure they have their “proof” for at least the length of the statute.  However, it may be advisable to keep your support indefinite.

For example, if you make contributions to your IRA, you will want to probably keep all of your tax returns.  Why?  Well, when it comes time for you to make your withdrawals come retirement, those that represent a return of the money you contributed are tax free.  How will you know how much you contributed?  Exactly; you’ll need the originally filed tax returns!  So keep those tax records as long as you think you may need to; you never know when you may have to reference them to prove your case.

How To Find Your Prior Year E-File PIN

When you attempt to E-File your taxes, you will often times be prompted for your PIN.  What exactly is this?  It’s a 5 digit number located on the signature line of Income Tax Return.  This “E-File PIN” serves as your signature.  If you filed a return in the previous year, you will want to enter in the same number. What if you can’t find it? This post will discuss your options.

Identity Verification

When you E-File, the IRS wants to make sure that it is “really you” that is attempting to file the return.  They can do this by having you verify your prior year PIN or the prior year adjusted gross income (AGI) reflected on the return.  Without your PIN or AGI, you won’t be able to e-file the current return.

3 Ways to Find Your PIN

If you filed taxes last year, you can obtain your PIN, by doing one of the following:

Look at a copy of your Return. Contact whomever prepared your tax return last year for a copy. From that return, you’ll be able to see the PIN that was used on the signature line.  If you used tax software, you can contact the service provider as they should still have it on file.  Alternatively, they may have emailed it to you when you actually filed last year. As such, take a look in your email and see if it is there.

Use the IRS PIN tool. If locating a copy of the return isn’t an option,  you can use the IRS PIN Tool to retrive it.  It’s a useful and easy to use tool and only requires you to know your basic information (e.g. name, address, date of birth, social security number), along with the filing status used (single, married filing jointly, etc).  Then, within seconds (or minutes), the IRS website will provide your the PIN.

Call the IRS. You can always call the IRS directly at 1-800-829-1040 to obtain your PIN.

In closing, here are a few things to keep in mind:

  1. The one thing to keep in mind is that your E-File PIN IS NOT the same as an identity theft PIN.  You can read more about the process of dealing with tax identity theft and obtaining an ID Theft PIN in this post.
  2. If you make a “new” 5-digit E-File PIN for your taxes this year, make sure you write it down. Your current year  PIN will be used when filing your tax return next year.
  3. E-file PINs can be confusing, but you shouldn’t let that stop you from filing. If you’re confused about your PIN or have any other tax related issue, our team of xperts are standing by to assist you.  Just give us a call or shoot us an e-mail via the links at the top and bottom of this page!