The Service Members Civil Relief Act of 2003 (the “Act”) provides broad legal protections for service members and support personnel deployed to a combat zone. Among other protections, the Act prohibits federal, state, and local governments from taking action to collect a tax from an individual who is serving our country in a combat zone. The same law provides that neither penalty nor interest shall accrue against such an individual. To activate the law, federal, state, and local taxing authorities must be notified of the individual’s deployment. Upon being notified that a taxpayer is serving in a combat zone, the Internal Revenue Service places freeze codes on the taxpayer’s accounts preventing collection action against the taxpayer.
I love our country more than I can say. It is the greatest country on the face of the earth. I have never served in our nation’s military, but my two sons are in the military. One of them has deployed. A deployment could be in the other one’s future. I know what it’s like to pray every day that my son would return home to his family.
I am in awe of what deployed service members do for our country. For prolonged periods, they are away from their family, in a hostile land, at constant threat to their life and limb. They do this for the well-being of all of us back here, for the good of our country.
How can I thank these patriots, these heroes? I can do what I do best, I can handle their tax collection case, or their foreign accounts compliance case. And I can do it for no charge. That is exactly what I will do. If you are serving our country in a combat zone, or if you have served our country in a combat zone, or if your spouse is serving our country in a combat zone, I will handle your tax collection case, or your foreign accounts compliance case, for no charge. Just call me, and we will go from there.