Anderson Certified Public Accountant, PC

02/01/2026

Our offices will reopen on February 3, 2026 at 1:00 PM due to weather.

01/26/2026

Our office will be closed due to weather today.

01/08/2026

The IRS will start to process 2025 Income Tax Returns on January 26, 2026.

06/16/2025

Legal and Tax-Related Consequences for U.S. Employers Hiring Undocumented Immigrants

Under U.S. federal law, hiring undocumented immigrants can result in significant legal and tax-related consequences for employers. These consequences are governed by the Immigration Reform and Control Act (IRCA), the Internal Revenue Code (IRC), and other applicable regulations. Below is a detailed breakdown of the potential penalties and obligations:

1. Immigration Law Violations
A. Civil Penalties
Employers who knowingly hire or continue to employ unauthorized workers may face civil penalties under the Immigration and Nationality Act (INA). The penalties include:

First Offense: Fines ranging from $583 to $4,667 per unauthorized worker.
Second Offense: Fines ranging from $4,667 to $11,665 per unauthorized worker.
Subsequent Offenses: Fines up to $23,331 per unauthorized worker.

B. Criminal Penalties
Employers engaging in a pattern or practice of hiring unauthorized workers may face:

Fines up to $3,000 per unauthorized worker.
Imprisonment for up to six months.

C. Form I-9 Noncompliance
Failure to properly complete, retain, or make Form I-9 available for inspection can result in additional fines ranging from $252 to $2,507 per violation.

2. Tax-Related Consequences
A. Failure to Withhold and Report Taxes
Employers are required to withhold federal income tax, Social Security, and Medicare taxes for all employees, including undocumented workers. Failure to do so can result in:

Civil Penalties: Fines for failing to file accurate employment tax returns or for underreporting wages.
Criminal Penalties: Prosecution for willful failure to collect or pay employment taxes.

B. Case Example
In a recent case, the owner of a staffing agency was convicted of harboring undocumented workers and failing to pay over $3 million in employment taxes. The penalties included imprisonment and significant fines.

3. Employment Discrimination and Retaliation
Employers must avoid discriminatory practices during the hiring process, such as:

Refusing to hire individuals based on their national origin or citizenship status.
Requesting more or different documents than required for Form I-9 verification.
Violations can result in additional penalties under anti-discrimination provisions.

4. Good Faith Defense
Employers may establish a "good faith" defense if they can demonstrate compliance with Form I-9 requirements, even if an unauthorized worker is later discovered. However, this defense does not apply if the employer had actual knowledge of the worker's unauthorized status.

5. Additional Considerations
A. Whistleblower Risks
Employees or third parties may report violations to the IRS or USCIS, leading to investigations and penalties. The IRS Whistleblower Office offers monetary rewards for reporting tax noncompliance.

B. State-Level Penalties
Some states impose additional penalties for hiring unauthorized workers, including suspension or revocation of business licenses.

Summary of Employer Obligations
To avoid these penalties, employers must:

Verify employment eligibility using Form I-9.
Withhold and report all applicable taxes for employees.
Avoid discriminatory practices during the hiring process.
Maintain accurate records and comply with federal and state laws.
By adhering to these requirements, employers can mitigate legal and tax-related risks associated with hiring undocumented immigrants

04/15/2025

If you are in the states of Alabama, Florida, Georgia, North Carolina and South Carolina, don't panic about April 15th. The Hurricanes give you til May 1st, 2025 to file and pay.

IR-2024-266, Oct. 11, 2024 — In the wake of the devastating hurricanes that have ravaged Florida and the Southeast in recent weeks, the Internal Revenue Service today reassured victims that it stands ready to provide the tax-related assistance they need to recover from these storms.

03/03/2025

The Beneficial Ownership Information requirement confusion continues. Trump just posted on Truth Social praise for the Treasury Department's move to suspend enforcement of BOI requirements. https://www.foxbusiness.com/small-business/trump-praises-treasury-departments-move-suspend-enforcement-boi-requirements

I recommend to continue watching the FinCen web site for official announcements. https://fincen.gov/boi

President Trump praised the Treasury Department late Sunday for its recent decision to suspend enforcement of the Beneficial Ownership Information reporting requirements.

01/22/2025

Both office are going to be closed due to weather. Enjoy the snow day.

01/06/2025

The Beneficial Ownership Information filing requirement has been on, off, on and now off again. To file and stay up to date on the requirement go directly to the fincen website.https://www.fincen.gov/boi

10/09/2024

https://www.irs.gov/newsroom/irs-provides-relief-for-helene-various-deadlines-postponed-to-may-1-2025-part-or-all-of-7-states-qualify

IR-2024-253, Oct. 1, 2024 — The Internal Revenue Service today announced disaster tax relief for all individuals and businesses affected by Hurricane Helene, including the entire states of Alabama, Georgia, North Carolina and South Carolina and parts of Florida, Tennessee and Virginia.

01/22/2024

New Beneficial Ownership Reporting Rules

The Corporate Transparency Act (CTA) establishes uniform beneficial ownership information reporting requirements for certain types of corporations, limited liability companies, and other similar entities created in or registered to do business in the United States. The CTA authorizes the Financial Crimes Enforcement Network (FinCEN) to collect that information and disclose it to authorized government authorities and financial institutions, subject to effective safeguards and controls. The CTA and its implementing regulations will provide essential information to law enforcement, national security agencies, and others to help prevent criminals, terrorists, proliferators, and corrupt oligarchs from hiding illicit money or other property in the United States. The CTA is part of the Anti-Money Laundering Act of 2020 (AML Act).

Summarized information on reporting companies, beneficial owners, and reporting dates include:

Reporting company. The rule defines two types
of reporting companies.

Domestic reporting company. A domestic reporting company is a corporation, limited liability company (LLC) or any entity created by the filing of a document with a secretary of state or similar office.

Foreign reporting company. A foreign reporting company is a corporation, LLC, or other entity formed under the law of a foreign country that is registered to do business in any state or tribal jurisdiction by filing a document with a secretary of state or similar office.

Beneficial owner. A beneficial owner includes any individual who, directly or indirectly, either:
• Exercises substantial control over a reporting company, or
• Owns or controls at least 25 percent of the ownership interests
of a reporting company.

Reporting timeline. The effective date for the rule is January 1, 2024.
• Reporting companies created or registered before January 1, 2024 will have one year (until January 1, 2025) to file their initial reports.
• Reporting companies created or registered in 2024 will have 90 days to file their initial reports.
• Reporting companies created on or after January 1, 2025 will have 30 days after receiving notice of their creation or registration to file their initial reports.
• Reporting companies have 30 days to report changes to the information in previous reports and 30 days to correct inaccurate information after becoming aware of the errors or having reason to know of the inaccuracies.

For more information go to

Many companies are required to report information to FinCEN about the individuals who ultimately own or control them. FinCEN began accepting reports on January 1, 2024. Learn more about reporting deadlines.

12/08/2022

The IRS opens the phones at 7:00 AM EST. I just tried to call and they are already to busy.

12/07/2022

I have called the IRS Priority Practioner line over 20 times today and I can not get anyone on the phone. This is ridiculous. The IRS needs to stop all tax collection efforts until they can answer the phone. The number I call is suppose to be only for tax professionals so put more resources on that phone number to help more taxpayers quicker. .