What Is IRS Officer Representation?

Very few — if any — persons set out to owe the IRS money on purpose. As the most powerful tax agency in the country, no one wants to go toe to toe with Uncle Sam’s treasury department. Even so, there are many instances where a person may end up owing taxes and need IRS revenue officer representation to move forward.

Maybe you didn’t realize your tax bill would be quite so high. You could have also lost the tax money you set aside in an unsuccessful investment. Unfortunately, the IRS cares very little about why you fail to pay and may only insist that you do.

What Happens When You Don’t Pay?

When you don’t pay your tax bill, the Automated Collection System starts to seek repayment. It begins with a series of letters that work their way up to an urgent request for payment. This urgent letter also includes a forewarning of the IRS’ intention to turn to levy action.

Ultimately, the IRS has several options at its disposal to reclaim its funds:

  • Revoke your passport
  • Garnish your wages
  • File a notice of federal tax lien
  • Take your assets
  • File charges for tax evasion

Some debtors get assigned a revenue officer. Like an agent at a collections agency, this person may handle your case directly and is tasked with getting you to repay what you owe.

What Will a Revenue Officer Do?

Unlike most collections agents, revenue officers may do more than just call. They may also visit where you work or live. These agents generally identify themselves via a photo ID card colored white and blue.

It’s their job to track you down and ensure you pay back as much money as possible and as soon as possible. To do this, they may independently resort to all the actions outlined above to ensure you pay by choice or by force.

What To Do When Assigned a Revenue Officer

Many people fall into the trap of providing personal and financial information to this officer in hopes of playing to their sympathies. They may also want to paint an honest picture of their financial standing to show they truly cannot pay. However, what you see as an inability to pay may translate as tax evasion to the IRS.

Because of this, more people are seeking out IRS Officer Representation. To do this, you call on your right to representation via IRS Publication 1. This allows you to find a professional who will act on your behalf to guide you through the complexities that lie ahead.

If you have been assigned a revenue officer, then it’s important to act quickly. Seek revenue officer representation as soon as possible to protect yourself and your interests. Call Resolve Tax today at 1-800-721-3890.

Payroll Tax Relief Help

Owning your business is one of the greatest joys and accomplishments in life. Setting your own hours, deciding your own pay and taking vacation time when it best suits your family needs is truly amazing. However, owning a business also comes with more responsibilities, including paying all the payroll taxes for yourself and the people you employ. Failure to pay these taxes on time may result in the need for payroll tax relief help.

What Are Payroll Taxes?

If you are new to business ownership, payroll taxes may take you quite by surprise. One reason for this is that they are much higher than what you pay when working for someone else. That’s because your employer paid a portion of those taxes, but now you pay the full amount yourself. If you employ someone else, you pay a portion of their taxes too. Self-employed people pay the full 15.3% of Medicare and Social Security taxes, while employees pay 7.65%.

What Happens When You Don’t Pay?

No business person deliberately dodges payment of taxes they and the IRS know they owe. That means intentionally going up against the country’s most powerful tax agency and no one would wish that on themselves. However, cash flow is a problem even in old and established businesses, which can make sourcing payroll tax payments incredibly difficult.

Regardless of the reason, the IRS will want its money. If you have fallen a few quarters behind, then a field office may take on your case. If it gets assigned to an individual revenue officer, this person may visit the business and even your home as part of their efforts to pressure you to repay.

What Can You Do?

To get payroll tax relief, the best thing to do at this point is to seek representation. Tax laws in America are incredibly complex. There may be loopholes the agent may not inform you of or rights that fall by the wayside because you were unaware of them. Having a representative on your side helps to reduce these instances.

It is also important to be selective about the information you provide to revenue officers. They may catch you off guard as you open up shop or when you return home from the gym. This surprise visit may compel you to let your guard down and give information away to earn their sympathies and a little leeway.

This is more often than not a mistake. They are only doing their job, so be polite. However, get professional assistance as soon as possible before they resort to heavyhanded tactics. For more information about how Resolve Tax can help, give us a call at 1-800-721-3890.

Negotiation of Non-Collectible Status

Did you know that millions of Americans fall behind on their taxes each year? When you go through hard times financially, it’s easy to put off paying your taxes until the deadline has passed. Unfortunately, there are many penalties for delinquency, so it’s important to either pay the taxes or attempt to qualify for non-collectible status. Here are a few things you should know before you apply.

Penalties for Delinquency

If you’re delinquent and don’t do anything to resolve your situation, penalties could be levied against you. Possible consequences for unpaid taxes include:

  • Fines
  • Wage garnishment
  • Tax lien
  • Property seizure
  • Bank levy
  • Jail time

To avoid these penalties, it’s important to file your taxes on time, each year. When this isn’t possible for lack of funds, you may qualify for non-collectible status

Understanding Non-Collectible Status

Sometimes there are valid reasons for falling behind on taxes. That’s why the “non-collectible status” category was created. It’s a good option for people whose monthly expenses are higher than their gross monthly income. If this situation describes you, then you may want to see if you qualify.

If it’s determined that you qualify, it does not mean your debt is forgiven. Instead, it means your obligation to pay taxes is temporarily put on hold. Though you will not be required to pay taxes while you qualify for non-collectible status, interest and penalties will continue to accrue. Additionally, the IRS has the right to analyze your financial information later on to determine if you still qualify to file under this status.

Here are a few more details you should know about filing under this status:

  • You can make voluntary payments toward your tax debt if you choose to, even while your file is still in non-collectible status.
  • You can only file under this status temporarily, while you meet its qualifications.
  • A federal tax lien will be filed if it hasn’t already been filed previously.

Although filing under this status won’t relieve you of your ultimate obligation to pay back taxes, it will relieve your financial burden temporarily. In the meantime, you should work to find more suitable employment or living situations that will allow you to meet your tax obligations going forward.

Find Out if You Qualify

Tax matters can be confusing for the average person, so don’t be concerned if you need help. Resolve Tax offers a variety of services designed to help you get in better standing with the IRS. To find out if you qualify for non-collectible status, call us or contact us through our online form today.

How To Settle IRS Tax Debt

IRS tax debt is serious, and it is more common than people realize. In fact, estimates for 2019 had 30 million people owing money to the IRS instead of getting a refund. It can be a scary prospect to realize you need to settle IRS tax debt. Approach the process strategically to maximize the chances of it going well.

Pay in Installments

You can agree with the IRS to make installment payments. To qualify, you must have paid most or all of your state tax returns and your tax fees. Also, you must be current on your tax return filings. The IRS has a formula it uses to calculate your minimum required monthly payment. If you owe less than $100,000 overall, you may qualify for short-term repayment (120 days or less). A long-term payment plan might apply if you owe $50,000 or less.

Apply for an Offer in Compromise

An offer in compromise allows you to settle for less than you owe. Use it if you genuinely cannot pay your debt or if doing so presents a severe financial hardship. For this offer, the IRS considers your assets, income, expenses and ability to pay. You can fill this pre-qualification to see if this could be an avenue to pursue. For example, being in an open bankruptcy disqualifies you. If the offer is accepted, you pay either in a lump sum or in installments.

Modify Wage Garnishments

The IRS may get your wages garnished if you don’t take steps to settle. It may also be able to get Social Security payments and tax refunds garnished. If your wage garnishments present huge financial hardships, the IRS may agree to a modification.

Consider Innocent Spouse Relief

The IRS tax debt in question might not be directly yours but your spouse’s. Moreover, it may have been concealed from you. You could have had no idea that your partner was misreporting income or taking incorrect deductions. In these cases, you may be a good candidate for innocent spouse relief. If accepted, you may still owe some tax, but the IRS calculates the amount.

Turn to Credit Cards (with Caution)

Paying off your IRS debt with credit cards is sometimes a reasonable option. Credit card interest rates and fees get high, but IRS penalties outdo them in many cases. Draw up a possible credit card repayment plan, and see how manageable it is. As the section below explains, it’s difficult getting tax debts discharged in bankruptcy. It’s much easier to get credit card debt discharged. However, you cannot have charged your tax debt to the card with no intent or plan to pay it off (called fraudulent intent). You must have the intention to make your card payments.

Do Not Count on Bankruptcy

Bankruptcy can sometimes lead to the reduction or dismissal of IRS tax debt. However, this approach is complicated and often fails. In the best-case scenario, your debt does not get discharged for three years after the taxes were due, and you must have filed a return. If your debt does get discharged, the IRS could still place a tax lien on your property, rendering you unable to sell it.

Prioritize the Settlement

The fees, penalties and interest rates associated with IRS debt build up fast. Plus, bankruptcy is unlikely to result in the debt being discharged. Focus your efforts on settling the debt instead of putting it off as long as possible.

Get in Touch with Resolve Tax

Resolve Tax helps with many of the steps above, including offers in compromise, installment offers, wage garnishment releases and tax lien removals. Call us today at 1-800-721-3890 or submit an online contact form.

Delinquent IRS Taxes and Collection Process

After you file a tax return with a balance due, the IRS will send a progression of IRS notices. The first notice is known as an Amount Due notice. This notice will inform you of your balance due and any penalties and interest that have accrued. This notice will give you 30 days to pay the balance due or contact the IRS to determine repayment options. The next notice is known as the Final Notice of Intent to Levy. This notice is issued roughly 45 days after the amount due notice. The IRS must issue this notice in order to take collection actions such as wage garnishments or bank levies. Therefore, even if you established a repayment plan, the IRS will still send this notice.

Most IRS collection notices are issued from the Automated Collection System or “ACS” for short. Therefore, most delinquent taxpayers are directed to contact ACS to address their tax issue. However, certain files are sent to the field for enforcement. If your file is moved from ACS to the field, you will receive contact from the agent that gets assigned to your file. The agents in the field are known as revenue officers. Most files that are sent out to the field owe over a certain threshold, have a history of not filing returns, or are self-employed individuals. Revenue officers are required to be much more scrutinizing in the evaluation of your financial circumstances when determining your tax resolution options. Therefore, if your file is transferred to the field, be prepared to provide massive amounts of financial paperwork.

Whether your delinquent tax file is assigned to ACS or the field, knowing what you must present is key to the outcome. Most taxpayers assume that the IRS knows everything about their financial circumstances and therefore, provide more information than necessary.  The financial presentation is critical in negotiating your tax resolution with the IRS. Too much information can disqualify or alter your tax resolution options in a negative way. In fact, this is why most tax practitioners do obtain superior tax resolution outcomes. Here at Resolve Tax, I know exactly what financial information to present, how to present it, and how it will effectuate the tax resolution outcome. If you have delinquent taxes, it is advisable to seek assistance from a tax practitioner before contacting the IRS. I recommend every delinquent taxpayer assert their publication 1 rights and retain a tax practitioner.

The Difference between Tax Practitioner Designations & IRS Representation

(Updated 7/19/2019)

There are 3 types of approved IRS tax practitioners.

  1. Attorney;
  2. CPA; or,
  3. Enrolled Agent.


 All 3 designations are approved to represent taxpayers before the IRS. There is ABSOLUTELY no different treatment or distinction made by the IRS regardless of designation.

 Unfortunately many tax resolution firms have capitalized on the tax practitioner distinction by selling the false claim that you want to be represented by an attorney. An Attorney is provided the right to represent taxpayers before the IRS simply because they are licensed attorneys. There is no special education or specific training that an attorney must take to represent taxpayers before the IRS. Often times, many of the large tax resolution firms will hire an attorney simply for advertising purposes. It is very common for the attorney at large resolution firms to be nothing more than a figurehead. Many of them do not actually work the tax resolution client files at all. This was the case with the Tax Offices of Roni Deutch, Freedom Tax Relief, Taxmasters, JK Harris, Signature Tax Relief, and Optima Tax Relief.

 The only tax practitioner who is required to have actual working knowledge of the IRS to earn their credentials are Enrolled Agents. An enrolled agent must pass a rigorous exam administered by the IRS. This exam covers all forms, publications, and extensive knowledge of IRS rules and procedures. This is why you will find that most tax resolution firms use enrolled agents to actually negotiate and truly represent their tax resolution clients.

 Even CPAs have more direct education and training in regards to actual tax representation than attorneys. The CPA exam is 14 hours long and tests the competency of accounting. Many tax resolution firms hire CPAs to prepare tax returns, handle client bookkeeping and company accounting and billing.

 It is unfortunate that so many taxpayers have been led to believe that an attorney is required to represent them before the IRS. It would be even worse for those taxpayers who bought into the myth to find out that the attorney never worked their file and that they were charged much more than they would have had they just hired an Enrolled Agent or a CPA.

 If you are an individual or business with an IRS tax debt, have a wage garnishment, bank levy, or have unfiled tax returns, call 1-800-721-3890 or fill out the form below. Resolve Tax has helped many satisfied taxpayers that were in the same position you find yourself in right now. Let Resolve Tax help you with your tax debt issue as quickly and favorable as Resolve Tax did for past clients. All information provided is confidential and nothing will be shared.

 Contact Us Here

Unfiled IRS Tax Returns & IRS Substitute Filed Returns

The worst thing a taxpayer can do is not file tax returns.

If you earn enough income to be required to file, you should do so even if you owe. The IRS charges a penalty for late filed tax returns that can be avoided by filing on time. Unfortunately, if you cannot pay on time, you will still incur penalties and interest. However, filing on time will waive the failure to file on time penalty which can be substantial.

If you do not file tax returns for years you met the filing requirement, the IRS will eventually file them for you. These returns are known as “SFR” or substitute filed returns. The IRS SFR unit simply uses the income documents reported under a taxpayer’s social security number to prepare the unfiled returns. When the SFR unit creates the unfiled return, they send a Notice of Deficiency to the taxpayer to inform them of their determination. The notice of deficiency will provide the taxpayer the opportunity to:

  1. Accept the SFR return, or,
  2. Appeal the SFR prepared return.




If the taxpayer does not respond by the due date on the notice of deficiency, the SFR return is finalized by the IRS and after a certain period of time, collection notices will be mailed. The SFR unit does not collect outstanding taxes so once the SFR filing is closed, the file is transferred to the “ACS” automated collection unit for further action. ACS will send a progression of collection notices for each tax year there is a balance due. The 1st notice is known as the amount due which provides the total balance due with penalties and interest. It provides the ACS phone number and normally gives 30 days to pay the balance due or contact the IRS to resolve the tax balance. If the taxpayer does not respond, the IRS will send the final notice of intent to levy informing the taxpayer that the IRS may seize income or assets after the date on the notice without further warning.

If you have unfiled tax returns and need a tax preparer, Resolve Tax can help. Whether you have your income documents for each year, Resolve Tax will file a power of attorney and order those documents to prep the unfiled returns. Once you become compliant I can determine what tax resolution options are available to you. If you would like more info, please contact Resolve Tax at 800-721-3890.

Settling IRS Debt through the Offer in Compromise Program

If you have amassed an IRS tax debt, you may be a candidate for the IRS offer in compromise program. This program is the only option available to possibly receive tax relief that provides a significant reduction in not only the principal balance due but the penalties and interest that have accumulated as well.

In order to be considered for tax relief through the offer in compromise, you must be compliant. Compliance requires 2 things:


  1. All past tax returns must be filed; and,
  2. You must have corrected the issue that caused you to have balances due in the past.




Most often delinquent taxpayers are not having the proper withholding on their paychecks or they are self-employed and not paying taxes on this income. If you are an employee and not paying enough tax then you must correct your W4 with your employer so that sufficient taxes are being deducted. If you are self-employed then most likely you must be paying estimated tax payments. These are quarterly payments you send to the IRS throughout the year. Normally the amount of your estimated tax payment is determined from your prior year tax return balance due. Your tax preparer should provide 4 voucher slips indicating the amount you should be sending quarterly and where to mail these payments.

Once you have become compliant, you may be a candidate for tax relief through the Offer program. Most often, the best candidates are those who have little equity in real estate, bank accounts, and investment accounts. Additionally, you must be able to show the IRS that your monthly expenses are in line or exceed your monthly income. The key to determining this is to know which expenses will be allowed by the IRS. Many expenses are not considered necessary and as such will not be subtracted from your monthly income.

Roughly 35% to 40% of annual offers in compromise submitted are accepted. Most accepted offers are submitted by tax practitioners since they are versed in packaging offers.  If you believe that you meet the criteria above or simply want a free consultation to determine your tax relief eligibility, give Resolve Tax a call at 800-721-3890.

Stopping IRS Wage Garnishment on Paycheck

Did you know that if the IRS issues a wage garnishment on your current employment they could leave you with as little as $199 per week! When your employer receives Notice of Levy from the IRS, it comes with IRS Publication 1494. Pub 1494 is a chart that instructs your employer on how to calculate the amount of your check to seize per pay period and remit to the IRS.
Publication 1494 determines your garnishment based on the following information:
1. Your Filing Status;
2. How often you are paid; and,
3. How many exemptions you are entitled to claim.
Therefore, someone who is single, paid weekly with no dependents would be entitled to no more than $199 per period whereas someone who was married with 2 dependents would be entitled to $533 per check. Either way, the IRS has no compassion when it comes to effectuating IRS wage garnishments. As you can see, the implementation of a wage garnishment is completely calculation based and clearly creates financial hardships for most immediately.
Normally when an employer receives a notice of levy to garnish your paycheck from the IRS, they should provide a copy of the notice to you. The notice of levy will indicate the type, years, and amounts that the IRS claims are owed. Many employers will not implement the levy for 1 pay period in an attempt to give their employee an opportunity to get an IRS levy release to them. An IRS levy release is issued by the IRS and sent to the employer directing them not implement the levy. This release can be in full or partial.
Requirements for Levy Release:
1. The IRS will not consider a levy release if you are not compliant. This means that all past tax returns must be filed. If you have not done so, you will be required to fax any unfiled returns to the IRS before they will discuss a possible levy release;
2. You will be required to negotiate an IRS Installment Agreement. If the balance owed is less than $25,000, the IRS will usually accept an offer of a monthly payment that will pay off the balance in 60 months. For example, if you owe $15,000, the IRS should allow a monthly payment of roughly $250. If the balance due is above $25,000 and below $50,000, the IRS will usually allow a monthly payment that can repay the balance in 72 months as long as you agree to have your payment directly debited from a financial institution.
If an installment agreement is established, the IRS agent should be willing to fax the IRS levy release to your employer. You should have your HR or payroll departments fax number available as you will be required to provide. If you do not, the IRS agent will mail the levy release to your employer and until your employer receives, the levy will stand.
If you cannot afford an installment agreement, then you might qualify for a reduced installment agreement or a temporary uncollectible status. In order for this to be determined, the IRS will require that you present your financials to them. The IRS has a form 433F that can be completed and presented via phone. It is important to note that many of the expenses that we all pay, may not be expenses that the IRS deems acceptable in determining an inability to repay. Essentially, the IRS has created “allowable” expense categories and limits on them as well. Therefore it is very important to understand the allowable expenses and limits as all too often taxpayers present their financials to be told they can actually afford more then had they not presented their financials. Some expenses that will not be allowed are the cost of private school for your children, higher education cost for your children, repayment of your child’s student loans, more than 1 vehicle payment up to $517 per taxpayer who owes the tax liability, and, whole life insurance payments. Additionally, there are maximum allowed expenses amounts for housing and utilities, operating expense for vehicles, and for food and the like.
If you feel that your financials warrant the inability to establish an installment agreement you may want to contact ResolveTax.com at 800-721-3890. Resolve Tax offers a free financial analysis to determine if this may be the case. There is even the possibility that your financials will warrant tax settlement whereby I can reduce your total tax repayment to pennies on the dollar. Why not let Resolve Tax determine if IRS tax relief is an option for you?

7 Big Tax Changes in 2015

Below is an article by Jeff Reeves of Investorplace.com providing some the of major tax changes coming in 2015.







401(k) Limits: The limit on employee contributions to a 401(k) plan will increase to $18,000, up $500 from 2014’s cap. That means you tell your payroll department to adjust up your contribution starting on the first of the year to ensure you save the maximum allowable in 2015. Also, the “catch-up” allowance for those over than 50 has also been increased, allowing for an additional $6,000 in contributions instead of the $5,500 cap previously. These new contribution levels are also applicable to 403b accounts and most 457 retirement plans as well.




