Areas of Service
unfiled tax returns
The United States has a voluntary income tax reporting system. Penalties and interest for not filing a required tax return can be substantial. If a tax return is due but has not been filed, our staff can assist in helping you understand your options and mitigate harmful consequences.
offers in compromise
For individuals and businesses that are current with their tax return filings and payments, Congress has given the IRS the authority to compromise and reduce a tax debt owed to it, but only under very specific terms. Our staff help clients understand the program's benefits and limitations.
innocent spouse relief
If a joint tax return is filed by a married couple, and the taxes are not paid or the IRS comes in and audits – asserting that additional taxes are due – a spouse may be entitled to be excused or relieved from this joint liability under the IRS innocent spouse provisions. However, simply filing a joint tax return with a spouse does not mean the other spouse is innocent and entitled to relief. There are different types of innocent spouse relief, and specific conditions must be met for each to apply.
When there is a difference between what a taxpayer reports and the information received through third-party sources, the IRS conducts audits. The common "correspondence audit" is conducted entirely through mail, while the "office audit" requires a meeting with an IRS tax examiner. For more complex issues, the IRS assigns a revenue agent to meet with the taxpayer at their home or business. Our licensed attorneys, CPAs, and enrolled agents regularly represent taxpayers in IRS audits.
tax lien releases
Where an individual or business owes IRS taxes, Congress has given the IRS a tax lien against all the assets of the taxpayer. The lien covers real estate, homes, furniture, cars, investments, and nearly everything an individual may own. The IRS tax lien also covers all the assets of a business that owes taxes. We regularly assist clients seeking a lien release or discharge.
Collection due process appeals
The IRS deploys enforced collection measures through garnishment of wages or bank account levy. Taxpayers have a right to request Collection Due Process Relief ("CDP") within 30 days of receiving an IRS notice. If filed on time, the IRS must stop its collection activity until the CDP is resolved. Our tax advisors assist clients on the use of this effective tool.
trust fund liability
The personal assessment of business taxes is referred to under many different names, including trust fund liability. This personal assessment is not a penalty, but a means given to the IRS to collect some of the unpaid employment taxes of a business from its owners and other responsible persons of the business. If you have been contacted by an IRS investigator or Revenue Officer, contact our staff to understand the issues and defenses related to the assessment of the trust fund tax.
If an individual or business owes federal taxes and does not have the current ability to pay these taxes, the IRS can “seller-finance” and offer a payment plan with the taxpayer. The primary benefit of a payment plan is that it provides a clear agreement with the IRS on how much is to be paid and over what time period. As an inducement to enter into a payment plan, the IRS will reduce the amount of penalties that will be due.
Bankruptcy tax planning
Federal income taxes can be “discharged” or released in a bankruptcy, so that the taxpayer no longer owes these taxes. Conditions apply, including the tax year in question, the timeliness of the return filing, and the date of the last IRS assessment. Our professional tax advisors guide clients through the process and coordinate with bankruptcy counsel to ensure all taxes are resolved in a coordinated manner.