LEVY ON BANK ACCOUNT, WAGE GARNISHMENTS – TAX ATTORNEYS, FORMER IRS AGENTS, Los Angeles, Glendale, Long Beach, Pasadena, Encino, Torrance, Burbank, Santa Clarita, Inglewood, Pomona – LOS ANGELES COUNTY

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

Get immediate IRS Tax relief from IRS Bank Levies and Wage Garnishments.

Hire Board Certified Tax Attorneys, CPA’s and Former IRS Agents, Managers in Instructors who know the IRS system. We have over 205 years of professional tax experience and over 60 years with the IRS in the local, district and regional offices of the IRS.

Get permanent and immediate tax relief.  We get results fast and we are very affordable.

Fresh Start Tax L.L.C. is one of the premier tax resolution firms in the country. We deal with all types of civil cases including individuals, businesses, non-profits, partnerships and corporations. We have staff that specialize in every facet of IRS Tax Representation.
We know all the IRS tax strategies because of our extensive IRS working backgrounds. We were Former IRS Certified Tax Instructors that taught IRS Tax Law in the IRS Regional Training Center. Some of our many specialties include the following:

Areas of Professional Tax Practice:

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

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly

How we can immediately get Notices of Bank Levy and Wage Garnishment  Released.

As former IRS Agents, Managers and Instructors we have issued thousands of IRS Wage/Garnishment and Bank Levies. We know exactly how to quickly get them released. We have what it takes.

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

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-F (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. 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.

 

 

IRS TAX DEBT RELIEF – SETTLE / OWE BACK TAXES – AFFORDABLE – TAX ATTORNEYS, FORMER IRS AGENTS – Montgomery, Mobile, Dothan, Auburn, Enterprise, Phenix City, Gadsen, Annison – Alabama- IRS Tax Experts

Fresh Start Tax LLC         IRS Tax Experts        Since 1982         IRS Tax Experts      A Professional Tax Firm

Hire  Trust, Experience and Affordability!   CALL US FOR A NO COST PROFESSIONAL TAX CONSULT. SPEAK TO A TRUE PROFESSIONAL.

We are IRS Tax Experts in Tax Debt Settlements. We taught the Offer in Compromise at the Internal Revenue Service. We are true tax experts in the field of tax resolution.

We have over 205 years of professional tax experience and over 60 years of direct work experience in the local, district and regional offices of the IRS.

We taught Tax Law and the IRS Debt Settlement Program in the Regional Training Offices of Atlanta Georgia.

Areas of Professional Tax Practice:

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

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly

IRS Tax Debt Relief – 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

 

IRS TAX PROBLEM HELP – TAX LIEN, NOTICE OF LEVY, BACK / LATE / UNFILED RETURNS – TAX ATTORNEYS, FORMER IRS AGENTS – Montgomery, Mobile, Dothan, Auburn, Enterprise, Phenix City, Gadsen, Annison – Alabama- IRS Tax Experts

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

Get fast and affordable tax relief from true IRS Tax Experts. We have been practicing tax law since 1982 and have an “A” Rating by the BBB.

We are one of the oldest, most trusted and experienced professional tax firms.

Call us for a no cost professional tax consultation. Get permanent and immediate IRS tax relief.

We are staffed with Board Certified Tax Attorneys, CPAs and Former IRS Agents, Managers and Instructors that have over 205 years of professional tax experience and over 60 years of working directly for the Internal Revenue Service.

We also taught IRS Collection Tax Policy at the Regional Training Offices in Atlanta Georgia. We taught IRS Agents their jobs.

Hire a true professional tax firm. Do not be ripped off by tax mills. You may very well lose your money.

We deal with all types of civil cases including individuals, businesses, non-profits, partnerships and corporations. We have staff that specialize in every facet of IRS Tax Representation.
We know all the IRS tax strategies because of our extensive IRS working backgrounds. We were Former IRS Certified Tax Instructors that taught IRS Tax Law in the IRS Regional Training Center. Some of our many specialties include the following:

Areas of Professional Tax Practice:

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

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly


See our Home Page for more details     Thank you


IMMEDIATE IRS TAX RELIEF – FILE, OWE, SETTLE, BACK TAXES – Attorneys, Former IRS Agents – Birmingham, Huntsville, Tuscaloosa, Hoover, Decatar, Gadsden, Florence – Alabama – IRS TAX Experts

Fresh Start Tax LLC       Since 1982       IRS Tax Experts      A Professional Tax Firm       “A” Rated by the Better Business Bureau     1-866-700-1040

We can get you immediate tax relief from any tax problem you may have with the Internal Revenue Service.

You may ask, how can we say that?   We have over 205 years of professional tax experience dealing directly with the Internal Revenue Service and over 60 years of working directly for the Internal Revenue Service in the local, district and regional offices of the IRS. We are true tax experts.

We have worked thousands of cases and saved our clients millions of dollars since 1982.

We have worked in all aspects of IRS.  We have been both Agents, Supervisors and Instructors. We taught Tax Law at the IRS in Atlanta Georgia.

We know all of the IRS tax collection policies and tax settlement procedures because we taught them to new IRS agents. We know what they know.

Areas of Professional Tax Practice:

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

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly


IRS Tax Relief – 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

IRS TAX LEVY, IRS TAX LIEN, IRS TAX SETTLEMENTS – FAST & AFFORDABLE – TAX ATTORNEYS, FORMER IRS AGENTS- Birmingham, Huntsville, Tuscaloosa, Hoover, Decatar, Florence – Alabama – IRS TAX Experts

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

Hire trust, affordability and experience.     Since 1982, “A” Rated.    One of the oldest, most experienced and most trusted tax firms in tax resolution.

If you have a tax levy we can get immediate relief !    If you have a tax lien, call us today to hear your tax options to get your federal tax lien removed.

If need true professional tax help call us today to find out the truth about your case from Former IRS Agents, Managers and Instructors who have over 60 years work experience in the local, district and regional tax offices of the IRS.

Also we are staffed with former IRS Teaching Agents who taught the Offer in Compromise Program. We know all the the tax settlement and tax procedures regarding tax settlements because we taught the Program at the IRS.

We are true tax experts. Also on staff, Board Certified Tax Attorneys for more complex cases and CPA’s.

Areas of Professional Tax Practice:

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

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly

IRS Tax 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

 

BANK LEVY, WAGE GARNISHMENT – REMOVE, STOP IRS LEVY – TAX ATTORNEYS, FORMER IRS AGENTS – Montgomery, Mobile, Dothan, Auburn, Enterprise, Phenix City, Annison – Alabama- Hire Trust and Experience

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

Do you need immediate Tax Relief from the IRS ?  Has the IRS placed a Bank Levy or Wage Garnishment on your paycheck ?

Call us today for immediate tax relief.   Hire Trust and Experience, since 1982, “A” Rated.

We are comprised of Board Certified Tax Attorneys, CPA’s and Former IRS Agents, Managers and Instructors. We have over 205 years of professional tax experience and over 60 years with the Internal Revenue Service.

We have worked for the IRS in the local, district and regional offices of the IRS for over 60 years. We taught Tax Law and Collection Policies at the IRS Regional Training. Center.

We not only get your tax levy released we will also settle your tax case.

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
  • Certified by the Internal Revenue Service
  • Nationally Recognized Veteran Former IRS Agent
  • Nationally Recognized Published EZINE Tax Expert
  • As heard on  GRACE 90.3 FM Monthly Radio Show-Business Weekly

 IRS Tax Levy, Wage Garnishments – How we can immediately get Notices of Bank Levy and Wage Garnishment  Released.

As former IRS Agents, Managers and Instructors we have issued thousands of IRS Wage/Garnishment and Bank Levies. We know exactly how to quickly get them released. We have what it takes.

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

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-F (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. 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.