Fresh Start Tax L.L.C.     A Professional Tax Firm      “A” Rated by the Better Business Bureau     Practicing IRS Tax Representation and Offer in Compromises since 1982

Call us before hiring any tax firm. We will tell you the truth.Over 163 years of direct tax experience.Staff, 60 years with the IRS.

We are one of the nations leading authorities on Offers in Compromise or Tax Settlements. On staff, Michael Sullivan was a former IRS Agent teaching Offers in Compromise at the IRS for over 10 years. He taught at the local, district and regional training centers at the IRS.

Today, we teach other tax professionals about Offers. We are the real deal! You cannot find more tax experience for the IRS Tax settlement program.

Be very careful before filing an offer in compromise. Have former IRS Agents, Managers and work and settle your case for the lowest possible dollar amount if you are a qualified candidate.

How we work your case to immediately resolve your IRS problem and get you immediate and permanent tax relief:

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

2. We will make sure your tax returns are filed and current. If your tax returns are not up to date, IRS will refuse to work your case. This is leverage that the IRS uses to get you compliant. Lost tax records, no problem. We can pull tax transcripts, file and prepare your tax returns within days.

3. 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. IRS will require a closing settlement method for each case.

IRS Settlement Agreements/ Tax Debt Programs 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 IRS uses  to find you the  lowest  possible amount required.

c. Offer in Compromise /IRS Settlements / Tax Debt Settlement Programs. 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 – 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.

Call us for a free tax consultation. Free video conferencing is also available.