Database Design

Capstone Tax Consulting, Inc is a tax consulting company specializing in debt management. When most people think of debt management groups, most associate the name with advertisements for making debts disappear for ridiculously low settlements. However, Capstone Tax Consulting provides realistic resolutions for taxpayers in debt to the Internal Revenue Service and various state Departments of Revenue.

There are three teams within the company -records, sales, and services. Records is in charge of researching public records across the country for lien filings against taxpayers. A federal tax lien is the government’s legal claim against a taxpayer’s property when he or she neglect or fail to pay a tax debt. The lien protects the government’s interest in all property; this includes real estate, personal property and financial assets. A federal tax lien exists after the Internal Revenue Service assesses liability and sends a bill that explains the liability. This bill is a Notice and Demand for Payment letter. If the taxpayer refuses or neglects to fully pay the debt by the deadline the Internal Revenue Service provides, the IRS will then file a Notice of Federal Tax Lien. The lien alerts creditors that the government has a legal right to the taxpayer’s property.

The records department inputs this information and then give leads to the sales floor to call potential clients for the services team.

The service team is comprised of Enrolled Agents who negotiate payment plans and settlements with the Internal Revenue Service and various state Departments of Revenue. are federally-licensed tax practitioners who the when it comes to collections, audits and are rights to the IRS and are authorized to tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled agents are the only federally-licensed tax practitioners who specialize in taxation and have unlimited rights to the IRS. Enrolled Agents have assistants who keep in contact with state cases, review client financial information, and help draft etc.

Up until this point, the resources to gather this information has been scattered. The president of Capstone had a desire to create a concise, efficient database where users can gather and record information.

Both the Internal Revenue Service and individual states with income tax filing requirements file liens against delinquent taxpayers -- this includes individuals and businesses. There is a unique, secure login to the tables for each user. Once accessed, the user is able to access a table with the information for each county with the website, time zone, population, and cost to pull the records. The users is also able to research additional information that will be helpful to the flow of the business process -- such as whether the individual has filed for bankruptcy.

This aids in the decision of what leads to drop for the sales floor. After the initial search is done, the user will be able to input their initials, the date the search was done, the interval date that was searched, how many records they pulled, and any additional comments the user may have into a form. This database was developed and designed using the data available with the intention to continue building up the warehouse of data stored and develop into a database that shows the frequency of searches and the best counties/states to search to aid in the daily business practices of the company.