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Posted
Hi folks --

This one has me stumped.
Long-time acquaintance calls with a tax question. Around 2002, he co-signed an SBA loan with a partner for a company they started. Company plodded along 'til 2006. The partner kept the loan to fund an off-shoot business he was starting. Not doing too well; has missed some payments. My acquaintance got one refund attached for non-payment on the loan.
Since then, the loan has gone to some collection agency and the former partner is keeping up reasonably well with the payment plan he worked out with them.
The question is, is my friend's refund for 2013 likely to get attached for the balance on this loan? Or is it safe because of the repayment plan?
Any experience here, or referral to a place I can go find out as the SBA site was not helpful to me, would be greatly appreciated.

TIA,
Catherine

Posted

If it is considered a "Federal" loan, it could generate a capture of the refund. I do not know if an SBA loan is considered Federal or not.

I have a client that had her refund tagged for a Federal debt that was not taxes, child support or Student loans. Not sure what it was, but when I found the name, she all of a sudden had a big memory recovery. Nothing else was ever said.

Posted

Well, it was considered enough of a "federal" loan to snag the guy's refund a couple of years ago.

The big difference is now it's on a repayment schedule with a collection agency, and those repayments are current. And that's the piece I can't find: will the loan being on a repayment schedule by an agency trigger the refund capture, --or not?

It's a big issue for him, as he got laid off last year and they paid off his deferred comp and over-withheld. So the 2013 refund is likely to be plump and juicy. He really doesn't want it to get snagged.

I also told him he needs to check into legal ramifications -- the loan was being used for a spin-off business from the one it was originally issued for, and this guy has NO connection (or standing) in that business. For all I know, that abrogates other provisions of the loan paperwork and I have no idea what the legal consequences might be. (I am not a lawyer and don't even play one on TV.)

Posted

He better plan on not getting his refund. Very rarely do the organization that can capture the refund keep the status with the IRS current. I know that child support and Student loan collections do not. Then it takes months to get the improperly captured money back.

Posted

LOL Jack -- no Holiday Inn Express. Pistol match that our team lost by TWO points, then home.

I don't think the ex-partner is in a position to refi the loan. Perhaps the best thing for this guy this year is to put his returns on extension, work with the ex-partner (still a friend) to fix the loan problem *somehow* -- then file his taxes/get his refund several months after that has been done. Three years to claim refunds...

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Posted

the loan has gone to some collection agency and the former partner is keeping up reasonably well

Interesting question! I wonder if Practitioner Priority can determine whether an account is flagged for offset. I know you can't fix it through IRS. You have to go to SBA, and they will probably refer you to the outsource, and they will undoubtedly just tell you to pay up. If your client wants to get tough with the partner, an attorney might secure an indemnification agreement by threatening to charge embezzlement.

Posted

I think you are right, Cat, delaying filing is the surest way to protect the refund, although if course he needs it now. But if the IRS takes it he never gets it back. So if the repayment is going well, waiting is sure a smart move.

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