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Penalty from IRS
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason: Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?
Boy......is that scary!

Sent from my iPhone

On Nov 26, 2022, at 12:33 PM, Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:


Our club received a notice from the IRS that said "We charged you a penalty under Section 1400Z-2(f) of the Internal Revenue Code for the following reason: Failure of Qualified Opportunity Fund to Maintain Investment Standard. " What does this
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Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?

Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
Did you invest in a Qualified Opportunity Fund? If so, the fund did not maintain its standard to be qualified. A Qualified Opportunity Fund allows you to defer your capital gains taxes.


John Rice
ABODI Investment Club.

On Sat, Nov 26, 2022 at 10:33 AM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason: Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?
If we invested in one we did not know about it.  We only invest in regular stocks traded on either Nasdaq or NYSE.

On Saturday, November 26, 2022 at 12:40:27 PM CST, John Rice via bivio.com <user*24380400001@bivio.com> wrote:


Did you invest in a Qualified Opportunity Fund? If so, the fund did not maintain its standard to be qualified.  A Qualified Opportunity Fund allows you to defer your capital gains taxes.


John Rice
ABODI Investment Club.

On Sat, Nov 26, 2022 at 10:33 AM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?
a).what kind of message? Text?email? If not a letter, don't believe it.

b). Look up the reference. That would give you a hint.

Peter Dunkelberger

On Sat, Nov 26, 2022 at 11:47 AM Thomas, Ruth L via bivio.com <user*19493300001@bivio.com> wrote:
Boy......is that scary!

Sent from my iPhone

On Nov 26, 2022, at 12:33 PM, Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:


Our club received a notice from the IRS that said "We charged you a penalty under Section 1400Z-2(f) of the Internal Revenue Code for the following reason: Failure of Qualified Opportunity Fund to Maintain Investment Standard. " What does this
ZjQcmQRYFpfptBannerStart
This Message Is From an External Sender
This message came from outside your organization.
ZjQcmQRYFpfptBannerEnd
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?

Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
It was a letter.  Looks authentic.  

On Saturday, November 26, 2022 at 03:58:55 PM CST, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


a).what kind of message?  Text?email?  If not a letter, don't believe it.

b). Look up the reference.  That would give you a hint.

Peter Dunkelberger

On Sat, Nov 26, 2022 at 11:47 AM Thomas, Ruth L via bivio.com <user*19493300001@bivio.com> wrote:
Boy......is that scary!

Sent from my iPhone

On Nov 26, 2022, at 12:33 PM, Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:


Our club received a notice from the IRS that said "We charged you a penalty under Section 1400Z-2(f) of the Internal Revenue Code for the following reason: Failure of Qualified Opportunity Fund to Maintain Investment Standard. " What does this
ZjQcmQRYFpfptBannerStart
This Message Is From an External Sender
This message came from outside your organization.
 
ZjQcmQRYFpfptBannerEnd
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?

Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
When I look up the meaning of a Qualified Opportunity Fund I am sure we have never invested in one.  

On Saturday, November 26, 2022 at 05:06:35 PM CST, Karen Wilson <karenbwilson@sbcglobal.net> wrote:


It was a letter.  Looks authentic.  

On Saturday, November 26, 2022 at 03:58:55 PM CST, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


a).what kind of message?  Text?email?  If not a letter, don't believe it.

b). Look up the reference.  That would give you a hint.

Peter Dunkelberger

On Sat, Nov 26, 2022 at 11:47 AM Thomas, Ruth L via bivio.com <user*19493300001@bivio.com> wrote:
Boy......is that scary!

Sent from my iPhone

On Nov 26, 2022, at 12:33 PM, Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:


Our club received a notice from the IRS that said "We charged you a penalty under Section 1400Z-2(f) of the Internal Revenue Code for the following reason: Failure of Qualified Opportunity Fund to Maintain Investment Standard. " What does this
ZjQcmQRYFpfptBannerStart
This Message Is From an External Sender
This message came from outside your organization.
 
ZjQcmQRYFpfptBannerEnd
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?

Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
Karen

Would you mind sharing the definition/resource online?

Sarah

On Sat, Nov 26, 2022 at 3:09 PM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
When I look up the meaning of a Qualified Opportunity Fund I am sure we have never invested in one.

On Saturday, November 26, 2022 at 05:06:35 PM CST, Karen Wilson <karenbwilson@sbcglobal.net> wrote:


It was a letter. Looks authentic.

On Saturday, November 26, 2022 at 03:58:55 PM CST, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


a).what kind of message? Text?email? If not a letter, don't believe it.

b). Look up the reference. That would give you a hint.

Peter Dunkelberger

On Sat, Nov 26, 2022 at 11:47 AM Thomas, Ruth L via bivio.com <user*19493300001@bivio.com> wrote:
Boy......is that scary!

Sent from my iPhone

On Nov 26, 2022, at 12:33 PM, Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:


Our club received a notice from the IRS that said "We charged you a penalty under Section 1400Z-2(f) of the Internal Revenue Code for the following reason: Failure of Qualified Opportunity Fund to Maintain Investment Standard. " What does this
ZjQcmQRYFpfptBannerStart
This Message Is From an External Sender
This message came from outside your organization.
ZjQcmQRYFpfptBannerEnd
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?

Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
I'm reasonably sure the letter is legitimate - that is the letter is from the IRS and is making the claims that it contains. That doesn't mean the letter is correct. An investment club couldn't invest in a QOF without knowing it was doing so.

What is the letter number in the upper right corner - CPxxxx or LTRxxxx. Which one it is may direct the way you should respond.

One possibility - check Form 8949 for the past several years. See if code "Z" was entered on column (f) in error. If it was, that's why the IRS thinks a QOF is involved.

If not, contact the IRS at the telephone number at the top of the letter and ask for a detailed explanation of the IRS position. Don't volunteer what you think should be the outcome at this point, just try to get enough information so that a tax professional can review the IRS position along with your facts and make a determination of a path forward.

Ira Smilovitz, EA



On Sat, Nov 26, 2022 at 6:09 PM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
When I look up the meaning of a Qualified Opportunity Fund I am sure we have never invested in one.

On Saturday, November 26, 2022 at 05:06:35 PM CST, Karen Wilson <karenbwilson@sbcglobal.net> wrote:


It was a letter. Looks authentic.

On Saturday, November 26, 2022 at 03:58:55 PM CST, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


a).what kind of message? Text?email? If not a letter, don't believe it.

b). Look up the reference. That would give you a hint.

Peter Dunkelberger

On Sat, Nov 26, 2022 at 11:47 AM Thomas, Ruth L via bivio.com <user*19493300001@bivio.com> wrote:
Boy......is that scary!

Sent from my iPhone

On Nov 26, 2022, at 12:33 PM, Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:


Our club received a notice from the IRS that said "We charged you a penalty under Section 1400Z-2(f) of the Internal Revenue Code for the following reason: Failure of Qualified Opportunity Fund to Maintain Investment Standard. " What does this
ZjQcmQRYFpfptBannerStart
This Message Is From an External Sender
This message came from outside your organization.
ZjQcmQRYFpfptBannerEnd
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?

Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
I just googled it and read several entries on the definition of Qualified Opportunity Fund.  The IRS has a rather lengthy.

On Saturday, November 26, 2022 at 06:21:36 PM CST, Sarah Cornwell via bivio.com <user*40113200001@bivio.com> wrote:


Karen

Would you mind sharing the definition/resource online?

Sarah

On Sat, Nov 26, 2022 at 3:09 PM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
When I look up the meaning of a Qualified Opportunity Fund I am sure we have never invested in one.  

On Saturday, November 26, 2022 at 05:06:35 PM CST, Karen Wilson <karenbwilson@sbcglobal.net> wrote:


It was a letter.  Looks authentic.  

On Saturday, November 26, 2022 at 03:58:55 PM CST, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


a).what kind of message?  Text?email?  If not a letter, don't believe it.

b). Look up the reference.  That would give you a hint.

Peter Dunkelberger

On Sat, Nov 26, 2022 at 11:47 AM Thomas, Ruth L via bivio.com <user*19493300001@bivio.com> wrote:
Boy......is that scary!

Sent from my iPhone

On Nov 26, 2022, at 12:33 PM, Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:


Our club received a notice from the IRS that said "We charged you a penalty under Section 1400Z-2(f) of the Internal Revenue Code for the following reason: Failure of Qualified Opportunity Fund to Maintain Investment Standard. " What does this
ZjQcmQRYFpfptBannerStart
This Message Is From an External Sender
This message came from outside your organization.
 
ZjQcmQRYFpfptBannerEnd
Our club received a notice from the IRS that said "We
charged you a penalty under Section 1400Z-2(f) of the
Internal Revenue Code for the following reason:  Failure of
Qualified Opportunity Fund to Maintain Investment Standard."
What does this mean?

Confidentiality Notice: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
I haven't done anything yet.  I was told by someone to try calling them.  I am wondering if this is another thing like last time when a lot of clubs got the same message which turned out to be the fault of the IRS.  I will try calling the IRS tomorrow.  Thats just such a long process.

On Friday, December 2, 2022 at 08:35:05 PM CST, Robyn Hamilton via bivio.com <user*16171000001@bivio.com> wrote:


Karen,
My club just got the same notice today.  Can you fill me in
on what, if anything, has happened with your club.  I have
no idea what it means.

Thanks,
Robyn

This appears to be a systemic issue with the IRS. I intend to bring it to the attention of my IRS Stakeholder Liaison when he's back in the office on Tuesday. The best advice I can give now is to try to call the number on the letter and ask for an explanation of why the IRS thinks you are a Qualified Opportunity Fund. Normally, I would recommend sending a response in writing, but the lag time in the IRS responding to written correspondence is roughly six months as they are still digging out from the pandemic backlog.

Ira Smilovitz, EA


On Sat, Dec 3, 2022 at 6:36 PM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
I haven't done anything yet. I was told by someone to try calling them. I am wondering if this is another thing like last time when a lot of clubs got the same message which turned out to be the fault of the IRS. I will try calling the IRS tomorrow. Thats just such a long process.

On Friday, December 2, 2022 at 08:35:05 PM CST, Robyn Hamilton via bivio.com <user*16171000001@bivio.com> wrote:


Karen,
My club just got the same notice today. Can you fill me in
on what, if anything, has happened with your club. I have
no idea what it means.

Thanks,
Robyn

That sounds really good.  I will send the same type of letter.  Thanks.  Keep me posted.

On Saturday, December 3, 2022 at 05:41:09 PM CST, Robyn Hamilton via bivio.com <user*16171000001@bivio.com> wrote:


Here is what we are sending
Internal Revenue Service

Ogden, UT 84201-0038



I received the enclosed letter and believe we have been
assessed this penalty without cause.



Our partnership is an "Investment Club" made up of
individual members who only purchase stock equities that are
publicly traded on the major exchanges such as NYSE and
Nasdaq.



There was never any intention for our partnership to be
considered a Qualified Opportunity Fund or to own one.



Please waive this penalty or if you could provide me with a
more detailed explanation as to why our investment club has
failed to meet this standard that would be helpful.



Sincerely,
Thanks for the response to my question.  I am going to call them on Monday.

On Saturday, December 3, 2022 at 05:45:07 PM CST, ira smilovitz via bivio.com <user*2883400001@bivio.com> wrote:


This appears to be a systemic issue with the IRS. I intend to bring it to the attention of my IRS Stakeholder Liaison when he's back in the office on Tuesday. The best advice I can give now is to try to call the number on the letter and ask for an explanation of why the IRS thinks you are a Qualified Opportunity Fund. Normally, I would recommend sending a response in writing, but the lag time in the IRS responding to written correspondence is roughly six months as they are still digging out from the pandemic backlog.

Ira Smilovitz, EA


On Sat, Dec 3, 2022 at 6:36 PM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
I haven't done anything yet.  I was told by someone to try calling them.  I am wondering if this is another thing like last time when a lot of clubs got the same message which turned out to be the fault of the IRS.  I will try calling the IRS tomorrow.  Thats just such a long process.

On Friday, December 2, 2022 at 08:35:05 PM CST, Robyn Hamilton via bivio.com <user*16171000001@bivio.com> wrote:


Karen,
My club just got the same notice today.  Can you fill me in
on what, if anything, has happened with your club.  I have
no idea what it means.

Thanks,
Robyn

I found these attachments enlightening but confusing as I'm not familiar with the sugget matter. My impression from reading is that a Qualified Opportunity Fund is like a REIT. Hope this information helps and someone can enlighten us. Thanks

Frank Wilson
Partner of two Investment clubs

On Sat, Dec 3, 2022 at 5:36 PM Karen Wilson via bivio.com <user*16610800001@bivio.com> wrote:
I haven't done anything yet. I was told by someone to try calling them. I am wondering if this is another thing like last time when a lot of clubs got the same message which turned out to be the fault of the IRS. I will try calling the IRS tomorrow. Thats just such a long process.

On Friday, December 2, 2022 at 08:35:05 PM CST, Robyn Hamilton via bivio.com <user*16171000001@bivio.com> wrote:


Karen,
My club just got the same notice today. Can you fill me in
on what, if anything, has happened with your club. I have
no idea what it means.

Thanks,
Robyn



--
Frank Wilson
850 723-4194