The specific payment plan that applies in your case may be determined by telephone with the Automated Collection System (ACS) OR with an IRS officer in person. Who you negotiate with is determined by the amount of total tax liability involved. The IRS will not explain that! Beware! Monthly payments may be large and during the entire payment period the outstanding balance may be increasing due to added penalties and interest.

Is it possible to have my penalties completely or partially forgiven?

   Yes, it is possible to have 100% of your penalties forgiven or removed, however, you must have a good reason. Requesting the IRS to abate penalties differs on a case by case basis.

What can I do if I don’t feel I received a fair audit?

    Although it is a little know fact there are many situations in which a taxpayer may qualify for audit reconsideration. You will be given an opportunity to have the original audit changed if the IRS agrees to reconsider.

Can I as a taxpayer appeal an IRS decision?

    Yes, a taxpayer may appeal by filing certain paperwork. This puts the IRS on notice that the taxpayer disagrees with a particular decision. The appeal must be filed in a timely and correct manner to prevent important taxpayer rights from being lost. If the appeal is filed incorrectly, the taxpayer may lose the right to present their side of the story to the Appeals division of the IRS.

What will I do if the amount I owe the IRS is so large that I could never possibly pay it off?

   Don’t worry….. be happy! There is hope! This program offers taxpayers the chance to get a fresh start. An offer amount is determined based upon the taxpayer’s inability to pay. The IRS considers current financial situations, the ability to pay, and equity in assets among other things. If you qualify, you can save thousands of dollars in taxes as well as penalties and interest.

   Can I appeal the IRS’ decision for an IRS levy or seizure?

   You may file a collection appeal in writing before the IRS follows through on their levy or seizure. This one page form will be reviewed by an appeals officer who will make a determination within five days.

Can I get out of paying just because these debts to the IRS are really old?

   Yes, in certain circumstances. From the date of assessment, the IRS has 10 years to collect on tax liability. After this date the taxpayer can notify the IRS that this date has passed and owe nothing. If the taxpayer is correct, the IRS will be forced to write off these tax liabilities. Beware! There are many exceptions to this rule!

Can I get out of paying for taxes my spouse or former spouse owes? I didn’t know he/she wasn’t mailing the returns after I signed them.

    The IRS recognizes this does occur and has developed guidelines by which a person may qualify as an innocent spouse. Should you qualify you may not be subject to tax liabilities, penalties and interest incurred by your spouse or former spouse.

Why don’t I just file bankruptcy and get the IRS off my back that way?

   In some cases this might work, but the taxpayer’s income tax liability must qualify. Many taxpayers file bankruptcy without fully understanding what part of their debt to the IRS qualifies for discharge. Don’t feel bad, most bankruptcy lawyers don’t understand this either! A common result is that qualifying taxes are not discharged in the bankruptcy.

How would I know when and how my IRS problems started?

   The Freedom of Information Act was passed by Congress requiring government agencies to disclose information when requested. We can obtain this information on a taxpayer’s behalf to better understand the whole problem and devise a solution.