Have Former IRS Agents and Managers who know the IRS system take care of your IRS Tax Debt.

Fresh Start Tax LLC       Since 1982        A Professional Tax Firm      Affordable IRS Tax Experts     “A” Plus Rated by the Better Business  Bureau

We are uniquely qualified to handle a possible IRS Tax Debt Settlement called the Offer in Compromise.

Not only did we work the Tax Debt Settlement Program at the IRS and accepted and rejected Offers in Compromise, we also taught the Offer Program at the Regional Training facility in Atlanta Georgia. We have worked the program at IRS for over 10 years.

We know all the IRS tax policies, settlement procedures and tax codes to give you the very best chance to tax settlements.

Call us to hear all your tax options. Free consult. We tell you the truth.

Areas of Professional Tax Practice:

• Same Day IRS Tax Representation
• Offers in Compromise or IRS Tax Debt Settlements
• Immediate Release of IRS Bank Levies or IRS Wage Garnishments
• Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
• IRS Tax Audits
• IRS Hardships Cases or Unable to Pay
• Payment Plans, Installment Agreements, Structured agreements
• Abatement of Penalties and Interest
• State Sales Tax Cases
• Payroll / Trust Fund Penalty Cases / 6672
• Filing Late, Back, Unfiled Tax Returns
• Tax Return Reconstruction if Tax Records are lost or destroyed

Our Company Resume: ( Since 1982 )

• Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
• On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
• We taught Tax Law in the IRS Regional Training Center
• Former IRS Agents, Managers and Instructors with over 60 years experience  in the local, district and regional IRS offices.
• Highest Rating by the Better Business Bureau  “A”
• Fast, affordable, and economical
• Licensed and certified to practice in all 50 States
• Nationally Recognized Veteran /Published  Former IRS Agent
• Nationally Recognized Published EZINE Tax Expert
• As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly

IRS Tax Debt Settlements : How we Settle and Negotiate your case with the Internal Revenue Service:

1. We immediately send a power of attorney to the IRS letting them know we are now your tax representative. You will never have to speak to the IRS.

2. We will make sure all your tax returns are filed and current. If your tax returns are not up to date, the IRS will refuse to work your case. This is leverage that they use to get you compliant. We can pull tax transcripts, file and prepare your tax returns within days, even if you have lost your tax records.

3. The IRS requires a current financial statement. We will secure a required 433-A (IRS financial statement), verify the income and expenses and work out a settlement agreement. The IRS will require a closing settlement method for each case.

4. We review with our clients how they want to settle their case. We get them an agreement based on their current financial needs.

IRS Tax Settlement Agreements can be in different forms:

a. Hardship Settlements. Cases usually go into a 3 year suspended status because of an inability to pay. This is also called currently noncollectable. Your case will go into a hardship status because you do not have the income coming in to meet your current expenses. The IRS will use the National Standards Program to assess hardship.

b. Payment Agreements. Cases can be closed with agreed upon monthly installment payments to the IRS. We will review the different programs the IRS uses for the lowest possible amount required.

c. IRS Offer in Compromise. There are three types of OICs:

The IRS may accept an Offer in Compromise based on three grounds:

1. Doubt as to Collectibility – Doubt exists that the taxpayer could ever pay the full amount of tax liability owed within the remainder of the statutory period for collection.

2. Doubt as to Liability – A legitimate doubt exists that the assessed tax liability is correct. Possible reasons to submit a doubt as to liability offer include:

(1) the examiner made a mistake interpreting the law,

(2) the examiner failed to consider the taxpayer’s evidence or

(3) the taxpayer has new evidence.

3. Effective Tax Administration / Exceptional Circumstances – There is no doubt that the tax is correct and there is potential to collect the full amount of the tax owed, but an exceptional circumstance exists that would allow the IRS to consider an OIC. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.

See our home page for more details about Fresh Start Tax L.L.C.            Thank You