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Consumer Tax Defenders for individuals and small businesses.\u00a0 Whether you owe $10,000 or $10,000,000 we are here to help.\u00a0 Our licensed tax professionals are fully admitted to practice before the IRS.\u00a0 Call today!<\/p>\n
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From you first phone call to the continuing IRS adherence to guidelines, a licensed tax professional with be with you to ensure your case is handled accurately at all times.<\/p>\n
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Speak to a licensed tax professional to discuss your case.\u00a0 You will alwasy receive a free honest assesment and your most likely outcome.<\/p>\n
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Initiate client protection and establish communication with the IRS.\u00a0 Further discuss your options towards resolution.<\/p>\n
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All past due filing requirements are met and you are paid current with any current year tax liabilities.<\/p>\n
[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u201d1_5\u2033 _builder_version=\u201d4.16\u2033 custom_padding=\u201d6%|||\u201d custom_padding_tablet=\u201d0%|||\u201d custom_padding_phone=\u201d0%|||\u201d custom_padding_last_edited=\u201don|tablet\u201d global_colors_info=\u201d{}\u201d padding_tablet=\u201d0%|||\u201d padding_last_edited=\u201don|tablet\u201d custom_padding__hover=\u201d|||\u201d padding_phone=\u201d0%|||\u201d][et_pb_blurb title=\u201dResolution\u201d use_icon=\u201don\u201d font_icon=\u201d\ue00a||divi||400\u2033 image_icon_width=\u201d80px\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d text_orientation=\u201dcenter\u201d animation_style=\u201dslide\u201d animation_direction=\u201dtop\u201d animation_intensity_slide=\u201d22%\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d border_radii_image=\u201don|100px|100px|100px|100px\u201d border_width_all_image=\u201d10px\u201d border_color_all_image=\u201d#ffffff\u201d image_max_width=\u201d80px\u201d global_colors_info=\u201d{}\u201d]<\/p>\n
All paperwork and supporting documentation has been provided to the IRS.\u00a0 The IRS has agreed to terms and resolution has been determined.<\/p>\n
[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u201d1_5\u2033 _builder_version=\u201d4.16\u2033 custom_padding=\u201d|||\u201d global_colors_info=\u201d{}\u201d custom_padding__hover=\u201d|||\u201d][et_pb_blurb title=\u201dContinuation\u201d use_icon=\u201don\u201d font_icon=\u201d\uf4be||fa||900\u2033 image_icon_width=\u201d80px\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d text_orientation=\u201dcenter\u201d animation_style=\u201dslide\u201d animation_direction=\u201dtop\u201d animation_intensity_slide=\u201d2%\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d border_radii_image=\u201don|100px|100px|100px|100px\u201d border_width_all_image=\u201d10px\u201d border_color_all_image=\u201d#ffffff\u201d image_max_width=\u201d80px\u201d global_colors_info=\u201d{}\u201d]<\/p>\n
Continued adherence to IRS guidelines as been met.\u00a0 You continue to maintain good standing with the IRS.<\/p>\n
[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u201d1\u2033 admin_label=\u201dServices\u201d _builder_version=\u201d4.16\u2033 custom_padding=\u201d||24px|||\u201d global_colors_info=\u201d{}\u201d][et_pb_row column_structure=\u201d1_2,1_2\u2033 _builder_version=\u201d4.16\u2033 global_colors_info=\u201d{}\u201d][et_pb_column type=\u201d1_2\u2033 _builder_version=\u201d4.16\u2033 custom_padding=\u201d|||\u201d global_colors_info=\u201d{}\u201d custom_padding__hover=\u201d|||\u201d][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dOffer In Compromise\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n
An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can\u2019t pay your full tax liability, or doing so creates a financial hardship. The IRS will consider your unique set of facts and circumstances:<\/p>\n
\u00a0<\/p>\n
[\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d global_colors_info=\u201d{}\u201d]<\/p>\n
The IRS will generally approve an offer in compromise when the amount offered represents the most they can expect to collect within a reasonable period of time. Explore all other payment options before submitting an offer in compromise. The Offer in Compromise program is not for everyone.<\/p>\n
Also know, the IRS will return any newly filed Offer in Compromise (OIC) application if you have not filed all required tax returns and have not made any required estimated payments. Any application fee included with the OIC will also be returned. Any initial payment required with the returned application will be applied to reduce your balance due. This policy does not apply to current year tax returns if there is a valid extension on file.<\/p>\n
You are not eligible if you are in an open bankruptcy proceeding. Use the\u00a0Offer in Compromise Pre-Qualifier<\/a>\u00a0to confirm your eligibility and prepare a preliminary proposal.<\/p>\n Find forms for submitting an application and step-by-step instructions in\u00a0Form 656-B, Offer in Compromise Booklet<\/a>\u00a0PDF<\/span>. Your completed offer package will include:<\/p>\n Your initial payment will vary based on your offer and the payment option you choose:<\/p>\n If you meet the Low Income Certification guidelines, you do not have to send the application fee or the initial payment and you will not need to make monthly installments during the evaluation of your offer. See your application package for details.<\/p>\n While your offer is being evaluated:<\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dBank Levy Releases\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n The IRS can also release a levy if it determines that the levy is causing an immediate economic hardship. If the IRS denies your request to release the levy, you may appeal this decision. You may appeal before or after the IRS places a levy on your wages, bank account, or other property.<\/span><\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n After the levy proceeds have been sent to the IRS, you may file a claim to have them returned to you. You may also appeal the denial by the IRS of your request to have levied property returned to you. For a full explanation of your appeal rights, see\u00a0Publication 1660, Collection Appeal Rights<\/a>\u00a0PDF<\/span>\u00a0(PDF).<\/p>\n The IRS is required to release a levy if it determines that:<\/p>\n Please note: The release of a levy does not mean you don\u2019t have to pay the balance due. You must still make arrangements with the IRS to resolve your tax debt or a levy may be reissued.<\/p>\n For more information, see\u00a0Publication 594, The IRS Collection Process<\/a>\u00a0PDF<\/span>\u00a0(PDF).<\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dInstallment Agreements\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n By law, the IRS may assess\u00a0<\/span>penalties<\/a>\u00a0to taxpayers for both failing to file a tax return and for failing to pay taxes they owe by the deadline.<\/p>\n If you\u2019re not able to pay the tax you owe by your original filing due date, the balance is subject to\u00a0<\/span>interest<\/a>\u00a0<\/span>and a monthly late payment penalty.<\/p>\n .<\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n There\u2019s also a penalty for failure to file a tax return, so you should file timely even if you can\u2019t pay your balance in full. It\u2019s always in your best interest to pay in full as soon as you can to minimize the additional charges.<\/p>\n If you can\u2019t pay the full amount due, pay as much as you can and visit\u00a0IRS.gov\/payments<\/a>\u00a0to consider our online payment options.<\/p>\n A payment plan is an agreement with the IRS to pay the taxes you owe within an extended timeframe. You should request a payment plan if you believe you will be able to pay your taxes in full within the extended time frame. If you qualify for a short-term payment plan you will not be liable for a user fee. Not paying your taxes when they are due may cause the filing of a\u00a0Notice of Federal Tax Lien<\/a>\u00a0and\/or an\u00a0IRS levy action<\/a>. See\u00a0Publication 594, The IRS Collection Process<\/a>\u00a0PDF<\/span>.<\/p>\n If the IRS approves your payment plan (installment agreement), one of the following fees will be added to your tax bill. Changes to user fees are effective for installment agreements entered into on or after April 10, 2018. For individuals, balances over $25,000 must be paid by Direct Debit. For businesses, balances over $10,000 must be paid by Direct Debit.<\/p>\n Apply online through the\u00a0Online Payment Agreement tool<\/a>\u00a0or\u00a0apply by phone\u00a0<\/strong>or by mail<\/b>\u00a0by submitting\u00a0Form 9465, Installment Agreement Request<\/a>.<\/p>\n Note: If making a debit\/credit card payment,\u00a0processing fees apply<\/a>. Processing fees go to a payment processor and limits apply.<\/p>\n Interest and some penalty charges continue to be added to the amount you owe until the balance is paid in full. Learn more about\u00a0penalties<\/a>\u00a0and\u00a0interest<\/a>.<\/p>\n The Office of Management and Budget has directed federal agencies to charge user fees for services such as the Installment Agreement program. The IRS utilizes the user fees to cover the cost of processing installment agreements.<\/p>\n Waiver or reimbursement of the user fees only applies to individual taxpayers with adjusted gross income, as determined for the most recent year for which such information is available, at or below 250% of the applicable federal poverty level (low-income taxpayers) that enter into long-term payment plans (installment agreements) on or after April 10, 2018. If you are a low-income taxpayer, the user fee is waived if you agree to make electronic debit payments by entering into a Direct Debit Installment Agreement (DDIA). If you are a low-income taxpayer but are unable to make electronic debit payments by entering into a DDIA, you will be reimbursed the user fee upon the completion of the installment agreement. If the IRS system identifies you as a low-income taxpayer, then the Online Payment Agreement tool will automatically reflect the applicable fee.<\/p>\n If you believe that you meet the requirements for low income taxpayer status, but the IRS did not identify you as a low-income taxpayer, please review\u00a0Form 13844: Application for Reduced User Fee for Installment Agreements<\/a>\u00a0PDF<\/span>\u00a0for guidance. Applicants should submit the form to the IRS within 30 days from the date of their installment agreement acceptance letter to request the IRS to reconsider their status.<\/p>\n Internal Revenue Service Individuals can view the current amount owed and payment history by viewing your\u00a0Online Account<\/a>. Viewing your tax account requires identity authorization with security checks. Viewing your tax account requires identity authorization with security checks. Allow one to three weeks (three weeks for non-electronic payments) for a recent payment to be credited to your account.<\/p>\n Your specific tax situation will determine which payment options are available to you. Payment options include\u00a0full payment,\u00a0short-term payment plan\u00a0(paying in 180 days or less) or a long-term payment plan (installment agreement) (paying monthly).<\/p>\n If you are an individual, you may qualify to\u00a0apply online<\/a>\u00a0if:<\/p>\n If you are a business, you may qualify to apply online if:<\/p>\n Lastly, sole proprietors or independent contractors, apply for a payment plan as an individual.<\/p>\n OPA is supported on current versions of the following browsers:<\/p>\n In order to use this application, your browser must be configured to accept session cookies. Please ensure that support for session cookies is enabled in your browser, then hit the back button to access the application.<\/p>\n The session cookies used by this application should not be confused with persistent cookies. Session cookies exist only temporarily in the memory of the web browser and are destroyed as soon as the web browser is closed. The applications running depend on this type of cookie to function properly.<\/p>\n The session cookies used on this site are not used to associate users of the IRS site with an actual person. If you have concerns about your privacy on the IRS web site, please view the\u00a0IRS Privacy Policy<\/a>.<\/p>\n You can view details of your current payment plan (type of agreement, due dates, and amount you need to pay) by logging into the\u00a0Online Payment Agreement tool<\/a>.<\/p>\n You can use the\u00a0Online Payment Agreement tool<\/a>\u00a0to make the following changes:<\/p>\n You can make any desired changes by first logging into the\u00a0Online Payment Agreement tool<\/a>. On the first page, you can revise your current plan type, payment date, and amount. Then submit your changes.<\/p>\n If your new monthly payment amount does not meet the requirements, you will be prompted to revise the payment amount. If you are unable to make the minimum required payment amount, you will receive directions for completing a\u00a0Form 433-F, Collection Information Statement<\/a>\u00a0PDF<\/span>\u00a0or\u00a0Form 433-B, Collection Information Statement for Businesses<\/a>\u00a0PDF<\/span>\u00a0and how to submit it.<\/p>\n To convert your current agreement to a Direct Debit agreement, or to make changes to the account associated with your existing Direct Debit agreement, enter your bank routing and account number.<\/p>\n If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.<\/p>\n If you are ineligible for a payment plan through the Online Payment Agreement tool, you may still be able to pay in installments.<\/p>\n If you are unable to revise an existing installment agreement online, call us at\u00a0800-829-1040<\/a>\u00a0(individual) or\u00a0800-829-4933<\/a>\u00a0(business). If you have received a notice of default and cannot make changes online, or you received an urgent notice about a balance due, follow instructions listed on the letter and contact\u00a0us right away.<\/p>\n In order to avoid default of your payment plan, make sure you understand and manage your account.<\/p>\n There may be a reinstatement fee if your plan goes into default. Penalties and interest continue to accrue until your balance is paid in full. If you received a notice of intent to terminate your installment agreement, contact us immediately. We will generally not take\u00a0enforced collection actions<\/a>:<\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dPenalty Abatements\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n The IRS may provide administrative relief from a penalty that would otherwise be applicable under its\u00a0<\/span>First Time Penalty Abatement<\/a>\u00a0<\/span>policy.<\/p>\n You may qualify for administrative relief from penalties for failing to file a tax return, pay on time, and\/or to deposit taxes when due under the Service\u2019s First Time Penalty Abatement policy if the following are true:<\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n The failure-to-pay penalty<\/b>\u00a0will continue to accrue, until the tax is paid in full. It may be to your advantage to wait until you fully pay the tax due prior to requesting penalty relief under the Service\u2019s first time penalty abatement policy.<\/p>\n Other administrative relief:<\/b>\u00a0If you received incorrect oral advice from the IRS, you may qualify for administrative relief.<\/p>\n Is the information on your notice correct? If there is an issue you can resolve with your notice, a penalty might not be applicable. Call the toll-free number on your notice either to resolve the issue with your notice or to determine if you are eligible for First Time Penalty Abatement or other administrative waiver.<\/p>\n Interest charged on a penalty will be reduced or removed when that penalty is reduced or removed. If an unpaid balance remains on your account, interest will continue to accrue until the account is full paid. See our\u00a0Interest on Underpayments and Overpayments<\/a>\u00a0page for additional interest information.<\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dPayroll Tax Relief\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n The IRS continues to use Enforced Collection when it comes to unpaid payroll taxes and unfilled payroll returns. Enforced Collection can include a levy on the assets of the business, including the accounts receivable, equipment, automobiles, and the bank account. The IRS can also close a business for non-payment of payroll taxes.<\/span><\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n If the business is closed or files for bankruptcy protection, the IRS will look to the owner of the business for collection of the penalties, interest, taxes, and trust funds. In the case of a corporation or partnership, the IRS will look to the person responsible for paying the payroll taxes to collect the\u00a0trust funds.<\/p>\n The employer that you worked for or are currently working for has been delinquent in paying its employment taxes to the IRS. To the extent that these taxes represent that portion withheld from the employees\u2019 wages (i.e., trust fund taxes), the IRS can assess and seek collection from \u201cresponsible persons\u201d in their individual capacity the amount of the unpaid trust fund taxes. Such liability is referred to by the IRS as Trust Fund Recovery Penalty (\u201cTFRP\u201d). The IRS can file a federal tax lien or take seizure actions in the form of a levy or seizure of personal assets. Clearly, TFRPs should be treated as serious IRS tax problems.<\/p>\n Under a TFRP, potential persons who can be held responsible for and required to settle back taxes can be officers, partners, corporate directors, shareholders, or employees of a business organization. If the IRS has classified you as a responsible person, you will be held jointly and severally liable for the outstanding trust fund taxes. The business does not have to stop operating in order for the liability to be assessed to you.<\/p>\n The TFRP may be assessed against any person who is responsible for collecting or paying withheld income and employment taxes and willfully fails to collect or pay them.<\/p>\n A responsible person is a person or group of people with the duty to perform and the power to direct the collecting, accounting, and paying of trust fund taxes (employment taxes). This person may be:<\/p>\n For willfulness to exist, the responsible person:<\/p>\n Figuring the TFRP Amount<\/p>\n The amount of the penalty is equal to the unpaid balance of the trust fund tax. The penalty is computed based on:<\/p>\n Assessing the TFRP<\/p>\n If the IRS determines that you are a responsible person, the IRS will provide you a letter stating that it plans to assess the TFRP against you. You have 60 days after the date of the letter to get help paying IRS debt and appeal the determination. Your case would then be assigned to an Appeals Officer for review.<\/p>\n If you do nothing, the IRS will assess the penalty against you and send you a Notice and Demand for Payment. Thereafter, as previously noted, the IRS can take collection action against your personal assets, including filing a federal tax lien, enacting a tax levy, or taking seizure action.<\/p>\n By allowing us to analyze your situation and determine the best course of action, we should be able to formulate a strategy to settle this liability. For many taxpayers, this typically leads to an Offer in Compromise.<\/strong><\/p>\n [\/et_pb_toggle][\/et_pb_column][et_pb_column type=\u201d1_2\u2033 _builder_version=\u201d4.16\u2033 custom_padding=\u201d|||\u201d global_colors_info=\u201d{}\u201d custom_padding__hover=\u201d|||\u201d][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dFiling Past Due Tax Returns\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n File all tax returns that are due, regardless of whether or not you can pay in full. File your past due return the same way and to the same location where you would file an on-time return. <\/span>.<\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n If you have\u00a0received a notice<\/a>, make sure to send your past due return to the location indicated on the notice you received.<\/p>\n File your past due return and pay now to limit interest charges and late payment penalties.<\/p>\n You risk losing your refund if you don\u2019t file your return. If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit.<\/p>\n We hold income tax refunds in cases where our records show that one or more income tax returns\u00a0are past due. We hold them until we get the past due return or receive an acceptable reason for not filing a past due return.<\/p>\n If you are self-employed and do not file your federal income tax return, any self-employment income you earned will not be reported to the Social Security Administration and you will not receive credits toward Social Security retirement or disability benefits.<\/p>\n Loan approvals may be delayed if you don\u2019t file your return. Copies of filed tax returns must be submitted to financial institutions, mortgage lenders\/brokers, etc., whenever you want to buy or refinance a home, get a loan for a business, or apply for federal aid for higher education.<\/p>\n In the instance you cannot pay what you owe, you can request an additional 60-120 days to pay your account in full through the Online Payment Agreement application or by calling 800-829-1040; no user fee will be charged. If you need more time to pay, you can request an installment agreement<\/a>\u00a0or you may qualify for an\u00a0offer in compromise<\/a>.<\/p>\n If you fail to file, we may file a substitute return for you. This return might not give you credit for deductions and exemptions you may be entitled to receive. We will send you a Notice of Deficiency CP3219N (90-day letter) proposing a tax assessment. You will have 90 days to file your past due tax return or file a petition in Tax Court. If you do neither, we will proceed with our proposed assessment. If you have received notice\u00a0CP3219N<\/a>\u00a0you can not request an extension to file.<\/p>\n If any of the income listed is incorrect, you may do the following:<\/p>\n In the event the IRS files a substitute return, it is still in your best interest to file your own tax return to take advantage of any exemptions, credits and deductions you are entitled to receive. The IRS will generally adjust your account to reflect the correct figures.<\/p>\n The return we prepare for you (our proposed assessment) will lead to a tax bill, which, if unpaid, will trigger the collection process. This can include such actions as a\u00a0levy<\/a>\u00a0on your wages or bank account or the filing of a notice of\u00a0federal tax lien<\/a>.<\/p>\n If you repeatedly do not file, you could be subject to additional enforcement measures, such as additional penalties and\/or criminal prosecution.<\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dInnocent Spouse Relief\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse).<\/span><\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. The IRS can collect these amounts from either you or your spouse (or former spouse). Innocent spouse relief only applies to individual income or self-employment taxes. For example, Household Employment taxes, Individual Shared Responsibility payments, and business taxes and trust fund recovery penalty for employment taxes are not eligible for innocent spouse relief.<\/p>\n The IRS will figure the tax you are responsible for after you file Form 8857. You are not required to figure this amount. But if you wish, you can figure it yourself. See How To Allocate the Understatement of Tax,<\/em>\u00a0within\u00a0Publication 971<\/a>\u00a0PDF<\/span>.<\/p>\n You must meet all of the following conditions to qualify for innocent spouse relief.<\/p>\n Erroneous items are either of the following.<\/p>\n The following are examples of erroneous items.<\/p>\n You knew or had reason to know of an understatement if:<\/p>\n If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understatement of tax due to that item. You and your spouse (or former spouse) remain jointly liable for that part of the understatement. For information about the criteria for determining whether you actually knew about an erroneous item, refer to\u00a0Relief from Separation of Liability<\/a>\u00a0for more information about Actual Knowledge.<\/p>\n If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understatement of tax due to that item. You and your spouse (or former spouse) remain jointly liable for that part of the understatement.<\/p>\n The IRS will consider all facts and circumstances in determining whether you had reason to know of an understatement of tax due to an erroneous item. The facts and circumstances include:<\/p>\n You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. You will be relieved of the understatement due to that portion of the item if all other requirements are met for that portion.<\/p>\n If at the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. The IRS examined your tax return several months after you filed it and determined that your spouse\u2019s unreported gambling winnings were actually $25,000. You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. The understatement of tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. The understatement of tax due to the $5,000 of gambling winnings will not qualify for relief.<\/p>\n The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understatement.<\/p>\n The following are examples of factors the IRS will consider.<\/p>\n Refer to Factors for Determining Whether to Grant Equitable Relief on the\u00a0Equitable Relief<\/a>\u00a0page for other factors.<\/p>\n A significant benefit is any benefit in excess of normal support. Normal support depends on your particular circumstances. Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understatement.<\/p>\n You receive money from your spouse that is beyond normal support. The money can be traced to your spouse\u2019s lottery winnings that were not reported on your joint return. You will be considered to have received a significant benefit from that income. This is true even if your spouse gives you the money several years after he or she received it.<\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dBookkeeping and Clean Up Bookkeeping\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n Regardless of size, industry, or formation-type, any business with messy books is in danger. But despite the clear risk, some business owners choose to ignore or delay cleaning up their financials. Often, they are overwhelmed by the mechanics of hiring an accounting firm or external auditor<\/span>.<\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n They ask, \u201cHow do I find the right company?\u201d, \u201cWill it be expensive?\u201d and \u201cWhere do I even start?\u201d<\/span><\/p>\n Remember, it is always better to get help right away once a problem has been discovered. Waiting only allows issues to compound, requiring more drastic measures to fix the problems later. This is an especially salient point because, depending on the nature of the problem, it may take a considerable amount of time to fix. Delaying assistance only puts the business further behind as problems continue to mount while help is on the way. \u00a0<\/span><\/p>\n Tasking internal employees to clean up the books can create more substantial issues down the line if problems are exacerbated by well-intending employees. The reality is that many small-to-medium sized businesses do not have the personnel needed to fix complicated financial issues. Many bookkeepers and internal accountants are siloed from all the information they need to do their jobs properly, and in most small businesses, the main employee(s) handling the books do not have a financial background at all. This is typically why problems arise in the first place, which is why it is illogical to ask the fire setter to put out the fire. However, this is nothing to be ashamed of \u2013 messy books commonly arise from knowledge gaps. While a business owner, partner, or top employee may be great at their main day-to-day tasks, they may also just simply lack the financial acumen to be solely responsible for the books.<\/span> A third-party accounting partner can: \u200bFind out how Consumer Tax Defenders can clean up your books to establish proper protocols to avoid future problems. Let us fix your broken accounting processes and clean up financial records and entries to facilitate better decision-making and preparedness.<\/span><\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dNon-Collectible Status\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d custom_padding=\u201d||0px|||\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n If the IRS determines that you cannot pay any of your tax debt, we may report your account currently not collectible and temporarily delay collection until your financial condition improves. Being currently not collectible does not mean the debt goes away, it means the IRS has determined you cannot afford to pay the debt at this time.<\/span><\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n Prior to approving your request to delay collection, the IRS may ask you to complete a Collection Information Statement (Form 433-F<\/a>\u00a0PDF<\/span>,\u00a0<\/span>Form 433-A<\/a>\u00a0PDF<\/span>or\u00a0<\/span>Form 433-B<\/a>\u00a0PDF<\/span>\u00a0<\/span>and provide proof of your financial status (this may include information about your assets and your monthly income and expenses). You should know that if we do delay collecting from you, your debt will increase because penalties and interest are charged until you pay the full amount. During a temporary delay, we will again review your ability to pay. We may also\u00a0<\/span>file a Notice of Federal Tax Lien<\/a>\u00a0<\/span>to protect the government\u2019s interest in your assets.<\/p>\n For more information see\u00a0<\/span>Collection Procedures: Filing or Paying Late<\/a>.<\/p>\n To request a temporary delay of the collection process or to discuss your other payment options, contact the IRS at\u00a0<\/span>800-829-1040<\/a>\u00a0<\/span>or call the phone number on your bill or notice.<\/p>\n [\/et_pb_toggle][et_pb_divider color=\u201d#24c9c3\u2033 divider_weight=\u201d5px\u201d _builder_version=\u201d4.16\u2033 max_width=\u201d50px\u201d height=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d][\/et_pb_divider][et_pb_blurb title=\u201dTax Lien Releases\u201d content_max_width=\u201d100%\u201d _builder_version=\u201d4.16\u2033 header_font=\u201dVollkorn||||||||\u201d header_font_size=\u201d20px\u201d header_line_height=\u201d1.5em\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d1.9em\u201d custom_margin=\u201d||10px|\u201d animation=\u201doff\u201d header_font_size_tablet=\u201d30px\u201d header_font_size_phone=\u201d25px\u201d header_font_size_last_edited=\u201doff|desktop\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n A federal tax lien is the government\u2019s legal claim against your property when you neglect or fail to pay a tax debt. The lien protects the government\u2019s interest in all your property, including real estate, personal property and financial assets. A federal tax lien exists after:<\/span><\/p>\n [\/et_pb_blurb][et_pb_toggle title=\u201dMore Info\u201d open_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d closed_toggle_background_color=\u201drgba(0,0,0,0.04)\u201d _builder_version=\u201d4.16\u2033 title_font=\u201dVollkorn||||||||\u201d title_font_size=\u201d14px\u201d body_font=\u201d||||||||\u201d body_line_height=\u201d2em\u201d custom_margin=\u201d||40px|\u201d custom_padding=\u201d12px|12px|12px|12px|true|true\u201d border_width_all=\u201d0px\u201d locked=\u201doff\u201d global_colors_info=\u201d{}\u201d]<\/p>\n The IRS:<\/p>\n You:<\/p>\n The IRS files a public document, the\u00a0<\/span>Notice of Federal Tax Lien<\/strong>, to alert creditors that the government has a legal right to your property. For more information, refer to\u00a0<\/span>Publication 594, The IRS Collection Process<\/a>\u00a0PDF<\/span>\u00a0<\/span>.<\/p>\nSubmit Your Application<\/h2>\n
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Select A\u00a0Payment Option<\/h2>\n
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Understand The Process<\/h2>\n
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If Your Offer Is Accepted<\/h2>\n
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If Your Offer Is Rejected<\/h2>\n
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Benefits<\/h3>\n
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What is a payment plan?<\/h2>\n
What are payment plan costs and fees?<\/h2>\n
Pay Now<\/a><\/h4>\n<\/div>\n<\/div>\n
Short-term Payment Plan<\/a><\/h4>\n<\/div>\n<\/div>\n
Long-term Payment Plan (Installment Agreement)<\/a><\/h4>\n<\/div>\n<\/div>\n
Change an Existing Payment Plan<\/a><\/h4>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/a>Why do I owe interest and penalties?<\/h2>\n
Why do I have to pay a setup fee?<\/h2>\n
<\/a>Am I eligible for a waiver or reimbursement of the user fee?<\/h2>\n
How do I determine if I qualify for Low Income Taxpayer Status?<\/h2>\n
PO Box 219236, Stop 5050
Kansas City, MO 64121-9236<\/p>\nHow do I check my balance and payment history?<\/h2>\n
Am I eligible to apply online for a payment plan?<\/h2>\n
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<\/a>What are the browser requirements of the Online Payment Agreement tool?<\/h2>\n
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How do I review my payment plan?<\/h2>\n
What can I change with my payment plan online?<\/h2>\n
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How do I revise my payment plan online?<\/h2>\n
What if I am not eligible or unable to apply or revise\u00a0a payment\u00a0plan online?<\/h2>\n
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How do I manage my plan to avoid default?<\/h2>\n
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Call the Toll-free Number on Your Notice<\/h2>\n
Is Interest Relief Available?<\/h2>\n
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Why You Should File Your Past Due Return Now<\/h2>\n
Avoid interest and penalties<\/h3>\n
Claim a Refund<\/h3>\n
Protect Social Security Benefits<\/h3>\n
Avoid Issues Obtaining Loans<\/h3>\n
If You Owe More Than You Can Pay<\/h2>\n
What If You Don\u2019t File Voluntarily<\/h2>\n
Substitute Return<\/h3>\n
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Collection and Enforcement Actions<\/h3>\n
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Erroneous Items<\/h2>\n
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Actual Knowledge or Reason To Know<\/h2>\n
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Actual Knowledge<\/b><\/h3>\n
Reason to Know<\/b><\/h3>\n
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Partial Relief When Portion of Erroneous Item is Unknown<\/b><\/h2>\n
Example<\/b><\/h3>\n
Indications of Unfairness for Innocent Spouse Relief<\/h2>\n
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Significant Benefit<\/b><\/h2>\n
Example<\/b><\/h3>\n
\u200b<\/span>
In these situations, hiring an accounting firm to fix problems within financial records is a smart investment because outsourcing these functions saves time, mitigates losses, and helps the business to avoid fines and penalties.<\/span><\/p>\n
\u200b<\/strong><\/span><\/p>\n\n
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