Tuesday, January 12, 2021

UNDERSTANDING YOUR IRS TAX DEBT NOTICE

The IRS has automated notice streams that provide a series of notices that are used in most of the major compliance enforcement activities. These notices provide for the sequence and timing of enforcement actions. Some notices provide appeal rights that may be critical to resolving the tax issue.


IRS BACK TAX AUDITS

Audit notice stream: it begins with a notification to the taxpayer of an audit and concludes with the tax being assessed (if any). The notice stream provides for critical appeal rights when the IRS auditor proposes an adjustment to the return (called a 30-day letter). Here is the normal notice stream for audits:

Audit notification letter – Letter 566/566-S or Notice CP 75 (mail audits), Letter 2205/3253 (office/field audits): this letter notifies the taxpayer of the years and forms under audit and the audit issues.
30-day letter – Letter 525: this letter provides the taxpayer 30-days to appeal the determination with the IRS Independent Office of Appeals.
90-day letter (Statutory Notice of Deficiency) – Letter 3219: this letter starts the taxpayer’s 90-day deadline to appeal the determination with the US Tax Court.
Tax assessment notice – Letter CP22E: this letter notifies the taxpayer that the tax, penalties, and interest have been assessed.




No change letter – Letter 590: if the audit concludes with the IRS accepting the return as filed, the taxpayer will receive a no-change letter indicating the conclusion of the audit.
CP2000 Underreporter notice stream: underreporter inquiries often begin with the CP2000 notice. However, in certain circumstances, this notice stream can begin with a CP2501 (for example, high underreporting from substantial stock sales or income from a partnership/S corporation). Here is the normal notice stream for underreporter inquiries:

Underreporter inquiry and proposed adjustment notice – Letter CP2000: this notice provides the analysis of the IRS matching of information returns (Forms W-2, 1099, etc.) with your return and shows the omitted items. The notice proposes additional taxes (and potentially penalties) and provides the taxpayer 30-days to respond. If the taxpayer does not respond, this letter serves as the taxpayer’s 30-day letter.

Letter considering taxpayer’s response – Letter CP2000 (recomputed) or Letter 2625/2626/2627/1802C: recomputes tax and/or penalties based on the taxpayer’s response to the original CP2000 notice. Taxpayer has 30-days to respond. This letter also serves as a 30-day letter (i.e. 30-days to request an appeal).
90-day letter (Statutory Notice of Deficiency) – Letter CP 3219: this letter starts the taxpayer’s 90-day deadline to appeal the determination with the US Tax Court.

No change letter – Letter CP 2005: if the audit concludes with the IRS accepting the return as filed, the taxpayer will receive a no-change letter indicating the conclusion of the underreporter inquiry.


IRS COLLECTIONS

Collection notice stream: the collection notice stream starts with the assessment of the tax (CP 14 for a filed return with a balance owed) and concludes with a Final Notice of Intent to Levy (usually IRS notice LT11 or L1058). The collection notice stream is usually 5 IRS notices, but the IRS can omit the 2nd and 3rd notice if the taxpayer has other issues (i.e. owes for other years, has unfiled returns). The full 5 notice collection notice stream for a balance due filer who does not pay:

Balance due notice – Letter CP 14: notifies the taxpayer that the tax has been assessed and the balance owed.
Balance due – 1st reminder notice – Letter CP 501: payment has not been received and the taxpayer is requested to pay.
Balance due – 2nd reminder notice – Letter CP 503: payment has not been received and the taxpayer is again requested to pay.
Intent to levy notice – Letter CP 504: payment has not been received and the taxpayer is again requested to pay.


Final notice of intent to levy – Letter LT11 or L1058: the taxpayer is notified that the IRS will garnish wages or levy other sources of income/assets if the taxpayer does not pay or enter into a collection alternative. This is usually the last notice before a levy is issued. It also provides the taxpayer an opportunity for a Collection Due Process hearing to appeal any collection alternative disagreement or to contest the tax and/or penalties assessed.

Notice of Federal Tax Lien (Letter 3172) and Passport Restrictions (CP 508): IRS tax lien filings usually occur if the taxpayer does not respond during the collection notice stream. Also, if the taxpayer does not enter into an agreement to get in good standing and owes more than $53,000 (adjusted annually), the IRS can start passport restrictions by certifying the amount owed as “seriously delinquent tax debt.” This certification notifies the State Department who can restrict the use of the taxpayer’s passport for travel.


UNFILED TAX RETURNS

Delinquent return notice stream: if a taxpayer does not file a required return, the IRS may request the taxpayer to file. IF the taxpayer does not file, the IRS can proceed with a delinquent return investigation and ultimately file a return for the taxpayer if the taxpayer refuses to file (called a substitute for return). The typical delinquent return notice stream:

Request for return – Letter CP 59: after the return due date has passed, the IRS may send a request to file. If you do not file or respond with a reason that you are not required to file (or have filed already), the IRS may proceed to the next letter and a delinquent return investigation.

Request for return – 2nd reminder notice (optional) – Letter CP 516: this optional letter may be sent as another reminder to file.

Request for return – Final notice – Letter CP 518: this is a final warning before the IRS proceeds to file a return for you (called a substitute for return).

Substitute for return proposed assessment – Letter 2566: this letter proposes additional taxes and penalties owed as a result of the IRS filing a return for the taxpayer. The taxpayer can appeal the decision within 30 days.

90-day letter (Statutory Notice of Deficiency) – Letter CP 3219: this letter is your final letter to appeal the substitute for return filing before the tax is assessed. Taxpayers must appeal to the US Tax Court to contest the return filing.

Tax assessed – Letter CP 22: the IRS has assessed the tax, penalties, and interest due from the SFR.

Taxpayers can file an original return at any time during this process and the delinquent return investigation notices will terminate.


GET TAX RELIEF HELP TODAY

If you think that you may need help filing your 2014, 2015, 2016, 2017, 2018, 2019 & 2020 Form 1040 tax returns or past due tax returns, you may want to partner with a reputable tax relief company that can help you get the max refund and reduce your chances for an IRS AUDIT.
Advance Tax Relief is headquartered in Houston, TX with a branch office in Los Angeles, CA. We help many individuals just like you solve a wide variety of IRS and State tax issues, including penalty waivers, wage garnishments, bank levy, tax audit representation, back tax return preparation, small business form 941 tax issues, the IRS Fresh Start Initiative, Offer In Compromise and much more. Our Top Tax Attorneys, Accountants and Tax Experts are standing by ready to help you resolve or settle your IRS back tax problems.

Advance Tax Relief is rated as one of the best tax relief companies nationwide.

#FreshStartInitiative
#OfferInCompromise
#TaxPreparation
#TaxAttorneys
#TaxDebtRelief












Monday, January 11, 2021

THE IRS STEPPING UP EFFORTS TO PROSECUTE TAX FRAUD - 2021

Over the past several years, the IRS has put tax fraud investigations on the back burner.  Statistics show a drop in criminal investigations and prosecutions in the past several years:

Recent developments at the IRS show that the days of ignoring tax fraud are over.  In March 2020, the IRS declared that prosecuting tax fraud is now a high priority to the IRS. The agency established its Fraud Enforcement Office  (FEO) – a new department at the IRS focused on seeking out tax cheats and abusive tax scheme promoters.  

The FEO is the next big step by the IRS to increase the criminal prosecution of tax fraudsters.  Most IRS enforcement actions originate form of the Small Business/Self-employed division who has both automated and local enforcement personnel focusing on audits, collection, and non-filing enforcement. SB/SE is currently led by the former IRS Criminal Investigation deputy chief, emphasizing the IRS priority to chase fraud.



NEED HELP WITH OFFER IN COMPROMISE, TAX SETTLEMENTS, TAX PREPARATION, AUDIT REPRESENTATION OR STOP WAGE GARNISHMENTS?

 

ADVANCE TAX RELIEF LLC

www.advancetaxrelief.com

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CALL (713)300-3965


***TAXPAYER OF INTEREST TO THE IRS FRAUD UNIT 


The new emphasis on fraud is not a concern to most taxpayers who are in good standing with the IRS and their taxes.  However, the FEO has identified a focus on certain noncompliance groups of taxpayers involved in certain questionable transactions as taxpayers that are clearly on their early radar.   For example, the IRS FEO has picked up the focus on certain targeted taxpayers, such as schemes related to syndicated conservation easements and micro-captive insurance arrangements.  But most taxpayers are not involved in these traditional high wealth-related transactions.


The FEO has also identified more mainstream taxpayers and transactions that they are focusing on.  These include:



High wealth taxpayers:   The IRS has always audited high-wealth taxpayers more than other taxpayers, even during periods when the IRS’ audit resources were limited.  Now, the IRS is looking closely at the rich taxpayers who have other businesses, like a related S corporation.  Time will tell if the IRS finds more fraud patterns in these situations.


Non-filers:  after years of not pursuing non-filers, both for civil and criminal enforcement, the IRS has refocused on the taxpayer who fails to file a required return.  Several studies show taxpayers deliberating not filing a return.   One study showed significant tax revenue lost, and potential tax fraud involved, for taxpayers who filed an extension to file (indicating they knew they needed to file) but never filed the required return.  Non-filers beware- you are a target.



International taxpayers:  years of asking taxpayers to voluntarily come back into the tax system and file all required returns and report foreign bank accounts are over.  International taxpayers now face scrutiny and possible fraud investigations when they come back into the system or make a voluntary disclosure to the IRS.  The moral of this story:  international taxpayers should see their tax attorney before filing back returns or reporting past non-compliance to the IRS.



Questionable refunds:  the IRS is focused on tax preparers and taxpayers involved in fraudulent methods to obtain refunds such as tax identity theft and earned income tax credit fraud.  This has been an ongoing effort – with no end in sight.



Offer in compromise :  the IRS recently put the OIC again on its “dirty dozen” tax scams  list.   The IRS will go after taxpayers and their representatives who make false financial disclosures in an attempt to settle their tax liability.



Employers not paying required employment taxes:  non-payment of withheld federal payroll taxes has always been priority #1 for IRS Collection agents.  The IRS is seeking more criminal prosecution of taxpayers who repeatedly withhold from their employees and evade payment of the taxes to the IRS.  The IRS has also expanded their fraud investigations in this area to taxpayers who do not file required payroll returns.



Although IRS resources and compliance enforcement may be at an all-time low, the stakes are much higher for noncompliance.  The IRS is now clearly focused on pursuing taxpayers for fraud- and this means the ultimate cost of noncompliance to the taxpayer can be severe.  The days of the IRS looking the other way on fraud is over – agents will not be kinder and gentler if they decide to pursue fraud on a taxpayer.



In most cases, the taxpayer will not know if the IRS is pursuing fraud on a taxpayer.  However, if you fall into one of the targeted taxpayers or transactions, or you are willfully attempting to evade reporting and paying your taxes, you should stand up and take notice – and get back into compliance before the IRS pursues you for tax fraud.


GET TAX RELIEF HELP TODAY


If you think that you may need help filing your 2014, 2015, 2016, 2017, 2018, 2019 & 2020 Form 1040 tax returns or past due tax returns, you may want to partner with a reputable tax relief company that can help you get the max refund and reduce your chances for an IRS AUDIT.

 

Advance Tax Relief is headquartered in Houston, TX with a branch office in Los Angeles, CA. We help many individuals just like you solve a wide variety of IRS and State tax issues, including penalty waivers, wage garnishments, bank levy, tax audit representation, back tax return preparation, small business form 941 tax issues, the IRS Fresh Start Initiative, Offer In Compromise and much more. Our Top Tax Attorneys, Accountants and Tax Experts are standing by ready to help you resolve or settle your IRS back tax problems.

 


Advance Tax Relief is rated as one of the best tax relief companies nationwide.


#FreshStartInitiative

#OfferInCompromise

#TaxPreparation 

#TaxAttorneys

#TaxDebtRelief 






Thursday, December 24, 2020

WHAT IS A CP2000 UNDERREPORTER INQUIRY

Tax Preparation, Tax Audits 


Three times a year the IRS matches up income, expenses, and credits on filed tax returns with information returns filed (i.e. Forms W-2, 1099, 1098, 5498, etc.).  If there is a discrepancy, the IRS can issue a CP2000 notice proposing additional taxes, penalties, and interest.


What do you need to know about CP2000 notices?


CP2000 notices are not audits.  However, just like audits, they propose additional tax, penalties, and interest based on taxpayer’s filed information statements (W-2s, 1099s, etc.) with the IRS.


CP2000 notices may include penalties.  The most common penalty is a 20% accuracy penalty.  Taxpayers can contest this penalty if they have cause- even if they agree to the added tax.


You can ask for a “do-over.”  If the taxpayer misses the deadline and the additional tax is assessed, they can ask for “CP2000 reconsideration” to undo the assessment.






NEED HELP WITH OFFER IN COMPROMISE, TAX SETTLEMENTS, TAX PREPARATION, AUDIT REPRESENTATION OR STOP WAGE GARNISHMENTS?

 

ADVANCE TAX RELIEF LLC

www.advancetaxrelief.com

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CALL (713)300-3965



BACKGROUND ON CP2000 UNDERREPORTER INQUIRIES


How often does it happen?  In 2018, the IRS issued 3 million CP2000 notices to the 153 million taxpayers who filed an individual return.


How long does it take to resolve? 1- 6 months.  One complete and timely response in the right format will facilitate quick resolution.  The IRS can ask for additional time if they are backlogged with many CP2000 responses.


Most likely solution(s) for CP2000 notices

Response to disagree, in whole or in part, with the notice: A timely filed, complete CP2000 response to the IRS.  This response should include the taxpayer’s corrected tax return if the taxpayer is computing a new tax due.  This response should also dispute any penalties and request an IRS appeal should the IRS tax examiner disagree with the response.


Response to agree with the notice:  Response and payment to the IRS for the balance owed.


Other potential solutions to CP2000 notices

CP2000 reconsideration:  If a taxpayer missed the CP2000 deadline, they could request reconsideration by following CP2000 reconsideration procedures.



CP2000 appeal:  If the IRS disagrees with the CP2000 response and the taxpayer timely requested an appeal, the taxpayer can request an IRS appeals officer to review the disagreement.


Offer in compromise- doubt as to liability:   Taxpayers can request that the IRS formally reconsider the CP2000 through an Offer in compromise- doubt as to liability (Form 656-L).  This request is very similar to a CP2000 reconsideration request.



STEPS TO RESOLVE A CP2000 UNDERREPORTER


Here are the steps to follow when a taxpayer gets a CP2000 notice:


Review the CP2000 letter:   analyze the year and items that the IRS says were omitted.  Many times, taxpayers find that information statements were filed incorrectly or that someone was using their SSN for employment.


Gather your original tax return documents for the year in question:  gather the tax file for the CP2000 year in question.


Compare the missing information statements on the CP2000 to your version:  review the accuracy of IRS information returns reported on the CP2000.


Do your own matching: taxpayers may want to get their IRS wage and income transcript for the year and match the information statements to the return.  This reconciliation will identify any discrepancies.  Now you can gather other information to prepare a corrected return if needed.


If you disagree with the tax, prepare a corrected return and supporting schedules/documents:  the corrected return can be used with your response.  The corrected return will compute the correct tax and allow for deductions.


If you disagree with the penalty, prepare your position on why you disagree:  protest the penalties by providing the IRS reasons why you made a reasonable attempt to report all items correctly on the return.  Reliance on a tax pro and tax software, lack of information returns needed to file, and ignorance of the tax law are common arguments against the accuracy penalty.



If you agree with the adjustment, respond to the IRS with your agreement and payment method:   use the response form and, if a payment plan is needed, a Form 9465 to request an installment agreement.  Also, the taxpayer can make full payment with the response form agreeing to the assessment.



If you disagree in whole or in part, prepare your complete response and send to the IRS: respond using a cover letter explaining the disagreement(s), the CP2000 response form, documents that support your disagreement, and a copy of the original and corrected returns.  In this response, the taxpayer should always request an appeal if the IRS disagrees with the response.


Monitor notices for status, agreement, and assessment (if applicable):  the IRS is likely to request more time if they cannot reply to your response within 30 days.  IF there are more questions, the IRS can issue another CP2000.  If the IRS agrees, they will send an adjustment notice or a CP2005 no-change notice (whichever is applicable).  Taxpayers can also call the IRS to get a status update (be prepared for long wait times) if they do not hear from the IRS within 30 days.



Appeal any disagreement:  if the IRS disagrees with the response and the taxpayer timely appeals, the taxpayer can receive an appeal hearing to review their case.



GET TAX RELIEF HELP TODAY


If you think that you may need help filing your 2018/2019 tax return or past due tax returns, you may want to partner with a reputable tax relief company who can help you get the max refund and reduce your chances for an IRS AUDIT.

 

Advance Tax Relief is located in Houston, TX with a branch office in Los Angeles, CA. We help many individuals just like you solve a wide variety of IRS and State tax issues, including penalty waivers, wage garnishments, bank levy, tax audit representation, back tax return preparation, small business form 941 tax issues, the IRS Fresh Start Initiative, Offer In Compromise and much more. Our Top Tax Attorneys, Accountants and Tax Experts are standing by ready to help you resolve or settle your IRS back tax problems.

 


Advance Tax Relief is rated one of the best tax relief companies nationwide.


#FreshStartInitiative

#OfferInCompromise

#TaxPreparation 

#TaxAttorneys


Wednesday, December 23, 2020

WHAT YOU SHOULD KNOW WHEN YOU OWE BACK TAXES TO THE IRS

Advance Tax Relief helps a lot of taxpayers resolve their IRS back tax issues. Each year, about 1 out of every 6 individual clients files a tax return with a balance due.


Individual Income Taxation
There are more than 18 million individual and business taxpayers who owe money to the IRS.


Each year, about one out of every six individual clients (that’s more than 26 million taxpayers) files a tax return with a balance due. Many of those people can’t pay. They need advice and potentially an alternative to paying the entire balance at once.



That a return should be filed may seem obvious to practitioners, but for many taxpayers who are going to owe, it’s tempting to ignore the problem and just not file. Remind them that not filing only makes matters worse because it can mean a very expensive failure-to-file penalty that can add up to 25% more to the balance.

Also, clients who request filing extensions aren’t immune to penalties. Remember to inform your clients that if they don’t pay 90% of the ultimate balance they owe with the extension, they’ll incur a failure-to-pay penalty.





NEED HELP WITH OFFER IN COMPROMISE, TAX SETTLEMENTS, TAX PREPARATION, AUDIT REPRESENTATION OR STOP WAGE GARNISHMENTS?
ADVANCE TAX RELIEF LLC
www.advancetaxrelief.com
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CALL (713)300-3965



Clients should also be made aware that, depending on their circumstances, if they owe money to the IRS and don’t pay, the IRS can file a tax lien or issue a levy to collect the taxes. The only way your client can avoid these enforced collection actions is to get into an agreement with the IRS.


3. Starting in 2015, no agreement may mean no passport.

In late 2015, Congress passed a law that allows the U.S. State Department to revoke taxpayers’ passports or deny passports to those who owe more than $50,000 to the IRS and are not in an agreement to pay.


4. There are options. There are several types of IRS collection agreements.

The installment agreement is the most common payment arrangement. There are several kinds of those available, depending on your client’s situation. Your client can also get an extension of up to 120 days to pay the IRS, just by asking for it.

If your client is in a hardship situation (determined according to IRS standards), there are hardship agreements. These include deferring payment (called “currently not collectible” by the IRS), or the offer in compromise for extreme hardship situations, when the IRS will settle the tax debt for less than the taxpayer owes. For more, see “IRS Offers Collection Alternatives for Your Financially Distressed Clients.”

All of these options are viable agreements with the IRS, and clients will avoid levies and potentially passport problems. Depending on your client’s circumstances and on the type of agreement your client may enter into, the IRS may file a tax lien.


5. Taxpayers can request and receive most agreements on irs.gov.

In the past year, the IRS has made improvements to its online payment arrangement tool on irs.gov. In fact, in 2015, the tool was used four times more than in 2014. That’s largely because setting up the agreement with the tool was much quicker than waiting on IRS phone lines or waiting for a paper response from the IRS.


6. Some agreements come with a federal tax lien.

Extensions to pay and streamlined installment agreements are surefire ways to avoid a tax lien filing if your client acts proactively. However, if your client owes more than $50,000 (which is rare) or owes more than $10,000 and can’t pay within six years, the IRS will usually file a tax lien.

If your client does have a tax lien, once he or she pays off the balance, you can use lien-withdrawal procedures to help remove the tax lien from your client’s credit and public record.


7. The IRS has 10 years to collect.

If your client can’t pay the IRS before the 10-year statute to collect expires, the IRS usually writes off the remaining tax, interest, and penalties. For this reason, any agreement that doesn’t pay off the balance before the statute of limitation expires always requires taxpayers to file detailed financial statements and other documents with the IRS to prove that they can’t pay the IRS with assets and income.


8. Don’t forget to request penalty abatement toward the end of the installment agreement.

As clients finish paying in an installment agreement, many tax professionals forget to request penalty abatement for their clients for failure to pay penalties. These penalties accrue over the term of the installment agreement. If your client has a three-year clean compliance history before the year with the penalty, use first-time abatement to remove the penalties paid for one tax period. See “Know These Penalty Abatement Realities to Better Help Your Clients” for additional guidance on requesting penalty abatement.


9. Your client must file all required returns to get into an IRS agreement.

If your client needs a collection alternative, it’s essential that your client file all required tax returns for the past six years. If your client hasn’t filed any of these returns, your client won’t be able to get into an agreement with the IRS (other than the extension to pay). If you’re not sure whether your client has filed returns for the past six years, research your client’s history using IRS transcripts.


10. An offer in compromise (OIC) may be a possible solution in desperate times.

OICs are over-publicized, but they are a possible solution if your client can’t pay within the statute of limitation—based on IRS financial standards. The OIC pre-qualifier tool is a good resource to determine whether your client qualifies. You should completely evaluate your client’s circumstances to see if an OIC is a good option.


11. Your client should pay by direct debit to avoid default.

Missed payments result in additional fees to reinstate an installment agreement—and unpleasant letters from the IRS. Taxpayers who pay by check are three times more likely to default on their agreement.

Keep in mind that with direct debit installment agreements your clients won’t get a monthly letter reminder of how much they owe the IRS. Instead, the IRS will send only an annual statement of account activity, including the balance owed and accrued penalties and interest. Direct debit agreements also have a lower setup fee, $52, versus the $120 fee for payment by check.


12. Use the streamlined installment agreement to get the best terms.

The streamlined installment agreement usually comes with the best payment terms. Your client can make equal monthly payments for up to 72 months, for balances of up to $50,000.

If your client owes more than $50,000, advise your client to pay down the debt to below the $50,000 streamlined installment agreement threshold to get payment terms over 72 months. Otherwise, the IRS will determine the payment based on your client’s income and IRS-allowed expenses. That can yield a much higher payment than the streamlined agreement terms.


13. Avoid defaulting on the agreement.

If your client owes again and can’t pay, his or her current agreement will default. Your client will have to reinstate the agreement and pay a $50 reinstatement fee to the IRS.

Taxpayers often cause their agreements to default because they should have made estimated tax payments or need to increase their income withholding.

Also, if any additional amounts become due from other IRS compliance activity, such as an audit or underreporting inquiry, your client should pay those in full or request that the IRS add them to the existing agreement to avoid default.

14. Your client won’t get any refunds until he or she has paid the entire balance.

Clients often don’t understand this aspect of collection agreements, so be sure to give them a heads-up. Until your client pays the entire balance, the IRS will always take the refund.


15. The annual interest and penalty cost of an installment agreement is about 6%.

The IRS currently charges a 3% interest rate on underpayments. If your client gets into an installment agreement, the failure to pay penalty is 0.25% per month, or 3% per year. In essence, in addition to the initial setup fee, the cost of an installment agreement is 6% of the total balance owed per year.


Now, give your clients peace of mind


It’s common for taxpayers to file and owe. If you have a client who owes the IRS and can’t pay, that client will look to you for reassurance and expertise. These 15 essential IRS collection knowledge points will help you advise your client on what to do next.


GET TAX RELIEF HELP TODAY

If you think that you may need help filing your 2018/2019 tax return or past due tax returns, you may want to partner with a reputable tax relief company who can help you get the max refund and reduce your chances for an IRS AUDIT.
Advance Tax Relief is headquartered in Houston, TX with a branch office in Los Angeles, CA. We help many individuals just like you solve a wide variety of IRS and State tax issues, including penalty waivers, wage garnishments, bank levy, tax audit representation, back tax return preparation, small business form 941 tax issues, the IRS Fresh Start Initiative, Offer In Compromise and much more. Our Top Tax Attorneys, Accountants and Tax Experts are standing by ready to help you resolve or settle your IRS back tax problems.

Advance Tax Relief is rated one of the best tax relief companies nationwide.

#FreshStartInitiative
#OfferInCompromise
#TaxPreparation
#TaxAttorneys