Fresh Start Tax LLC A Local South Florida Professional Tax Firm Since 1982 “A” Rated by the Better Business Bureau
Have Board Certified Tax Attorneys, CPA’s and former IRS Agents, Managers and Instructors represent you before the IRS.
We have over 163 years of professional tax experience and over 60 years with the IRS in the local South Florida IRS office.
Have former Supervisors and Managers with the IRS settle your tax case. We are the best. How we handle your IRS case to get you immediate tax relief/help and permanently end your IRS Tax Problem
We obtain all the information from our clients and get an accurate description of the problem.
We immediately send a power of attorney to the IRS so you never have to speak to them.
We immediately have the IRS stop all of their enforcement action with that first call.
We make sure the tax liability is correct by pulling tax transcripts and documents from the IRS’ computer.
We file any returns that the IRS needs to get you current. All tax returns must be filed before the IRS will consider any agreements.
We make sure your case is settled for the lowest possible amount allowed by law by going over all the different options that are available to you.
Areas of Tax Practice:
Immediate IRS Tax Representation
Offers in Compromise/ IRS Tax Debt Settlement
Immediate Release of Bank Garnishments or Wage Levies
IRS Bill/Notice of “Intent to Levy” or Final Notices
IRS Tax Audits Small and Large Dollar
Hardships Cases / Unable to Pay
Payment Plans, Installment Agreements
Innocent Spouse Relief
Abatement of Penalties and Interest
State Sales Tax Cases
Payroll/ Trust Fund Penalty Cases
Our Company Resume: ( Since 1982 )
Our staff has over 163 years of professional IRS tax representation experience collectively
On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
Former IRS Managers, Instructors and Trainers
Highest Rating by the Better Business Bureau “A”
Fast, affordable, and economical
Licensed to practice in all 50 States
Certified by the Internal Revenue Service
Nationally Recognized Veteran Former IRS Agent
Nationally Recognized Published Tax Expert
As heard on 90.3 FM Monthly Radio Show-Business Weekly
FRESH START TAX LLC <>< A PROFESSIONAL CHRISTIAN TAX FIRM "A" RATED BY THE BETTER BUSINESS BUREAU PRACTICING TAX REPRESENTATION SINCE 1982
We are former Christian IRS Agents, Managers and Instructors who taught the IRS Offer in Compromise or IRS Tax Debt Settlement Program at the IRS for over 60 years. We know all there is to know about settlements.
We have over 163 years of professional tax experience and over 60 years of work experience at the Internal Revenue Service. We taught at the local, district and regional IRS offices.
We taught the Offer in Compromise Program at the IRS. We know all the IRS tax strategies to get the cases accepted for the lowest possible dollar amount.
Seek godly Christian council to handle your IRS issues
How do you discern godly counsel?
Job 12:13But true wisdom and power are with God; counsel and understanding are His.
Psalm 37:30The godly offer good counsel, they know what is right from wrong.
What is an Offer in Compromise?
1.Do You Qualify for an Offer in Compromise? 2. How to File an Offer in Compromise
An offer in compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service that settles the taxpayer’s tax liabilities for less than the full amount owed. Absent special circumstances, an offer will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement.
In most cases, the IRS will not accept an OIC unless the amount offered by the taxpayer is equal to or greater than the reasonable collection potential (RCP). The RCP is how the IRS measures the taxpayer’s ability to pay and includes the value that can be realized from the taxpayer’s assets, such as real property, automobiles, bank accounts, and other property. The RCP also includes anticipated future income, less certain amounts allowed for basic living expenses.
Taxpayers should beware of promoters’ claims that tax debts can be settled through the offer in compromise program for “pennies on the dollar.“
Be sure to hire a Christian Tax Firm!
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.
Example: A taxpayer owes $20,000 for unpaid tax liabilities and agrees that the tax she owes is correct. The taxpayer’s monthly income does not meet her necessary living expenses. She does not own any real property and does not have the ability to fully pay the liability now or through monthly installment payments.
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.
Example: The taxpayer was vice president of a corporation from 2004-2005. In 2006, the corporation accrued unpaid payroll taxes and the taxpayer was assessed a trust fund recovery penalty as a responsible party of the corporation. The taxpayer was no longer a corporate officer and had resigned from the corporation on 12/31/2005. Since the taxpayer had resigned prior to the payroll taxes accruing and was not contacted prior to the assessment, there is legitimate doubt that the assessed tax liability is correct.
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.
Example: Mr. & Mrs. Taxpayer have assets sufficient to satisfy the tax liability and provide full time care and assistance to a dependent child, who has a serious long-term illness. It is expected that Mr. and Mrs. Taxpayer will need to use the equity in assets to provide for adequate basic living expenses and medical care for the child. There is no doubt that the tax is correct.
OIC Payment Options
In general, a taxpayer must submit a $150 application fee and initial payment along with the Form 656, Offer in Compromise. Taxpayers may choose to pay their offer in compromise in one of three payment options:
1. Lump Sum Cash Offer – Payable in non-refundable installments, the offer amount must be paid in five or fewer installments upon written notice of acceptance. A non-refundable payment of 20 percent of the offer amount along with the $150 application fee is due upon filing the Form 656.
If the offer will be paid in 5 or fewer installments in 5 months or less, the offer amount must include the realizable value of assets plus the amount that could be collected over 48 months of payments or the time remaining on the statute, whichever is less.
If the offer will be paid in 5 or fewer installments in more than 5 months and within 24 months, the offer amount must include the realizable value of assets plus the amount that could be collected over 60 months of payments, or the time remaining on the statute, whichever is less.
If the offer will be paid in 5 or fewer installments in more than 24 months, the offer amount must include the realizable value of assets plus the amount that could be collected over the time remaining on the statute.
2. Short Term Periodic Payment Offer – Payable in non-refundable installments; the offer amount must be paid within 24 months of the date the IRS received the offer. The first payment and the $150 application fee are due upon filing the Form 656. Regular payments must be made during the offer investigation.
The offer amount must include the realizable value of assets plus the total amount the IRS could collect over 60 months of payments or the remainder of the statutory period for collection, whichever is less.
3. Deferred Periodic Payment Offer – Payable in non-refundable installments; the offer amount must be paid over the remaining statutory period for collecting the tax. The first payment and the $150 application fee are due upon filing the Form 656. Regular payments must be made during the investigation.
The offer amount must include the realizable value of assets plus the total amount the IRS could collect through monthly payments during the remaining life of the statutory period for collection.
The IRS is not bound by either the offer amount or the terms proposed by the taxpayer. The OIC investigator may negotiate a different offer amount and terms, when appropriate. The investigator may determine that the proposed offer amount is too low or the payment terms are too protracted to recommend acceptance. In this situation, the OIC investigator may advise the taxpayer as to what larger amount or different terms would likely be recommended for acceptance.
Payments and Application Fees
When filing an offer in compromise, two separate remittance documents should be sent, one for the application fee and the other for the required offer payment. All payments should be made by check or money order made payable to the United States Treasury. Practitioners who file multiple OICs at the same time should not combine application fees for multiple clients.
The Form 656-PPV, Offer in Compromise Payment Voucher, included in the Form 656, should be completed and attached to any periodic payment(s) that becomes due. Failure to submit any required periodic payments, after the initial payment has been submitted, will result in the offer being declared withdrawn. For offers originally sent to Holtsville, NY, send payments to: P.O. Box 9011, Holtsville, NY 11742. For offers originally sent to Memphis, TN, send payments to: AMC Stop 880, P.O. Box 30834, Memphis, TN 38130-0634.
The OIC application fee reduces the assessed tax or other amounts due. The application fee will be returned if the OIC is deemed not to be processable. Unless the offer in compromise has been submitted under doubt as to liability or a completed Form 656-A is included with the Form 656, the $150 application fee must be included with the offer or the IRS will return the offer.
Do your homework before hiring a Professional Tax Firm. Make sure they have on staff Board Certified Tax Attorneys, Lawyers, CPAs, Former IRS Agents and Managers. Also, check the following to ensure the creditability and history of the Tax Firm.
Fresh Start Tax LLC is a full service IRS Tax Representation Tax Firm.
We are “A” Rated by the Better Business Bureau Practicing IRS Tax
Representation since 1982
Call us today for a free tax consultation.
Contact My Local IRS Office in Florida
IRS Taxpayer Assistance Centers are your source for personal tax help when you believe your tax issue cannot be handled online or by phone, and you want face-to-face assistance.
If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you’re more comfortable talking with someone face-to-face, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative across the counter.
No appointment is necessary – just walk in.
If you prefer, you may call a local number (see chart, below) to learn about available and alternate services, and to reschedule appointments with IRS personnel. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. All other issues will be handled without an appointment.
Note: Before visiting your local office click on “Services Provided” in the chart below to see what services are available. Services may vary from site to site.
You can get these services on a walk-in, non-advance appointment basis.
Caution: Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.
Multilingual assistance is available in every office. Hours of operation are subject to change.
* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office.
You may leave a message to request an appointment for help resolving a tax issue or to reschedule an existing appointment. You will receive a return call within two business days.
If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
City Street Address Days/Hours of Service Telephone* Daytona Beach/Holly Hill 149 S.Ridgewood Ave Daytona Beach, FL 32114
Monday-Friday – 8:30 a.m.-4:30 p.m. (Closed for lunch 12:00 Noon – 1:00 pm)
Services Provided (386) 254-7360 Fort Myers
4210 Metro Parkway Ft Myers, FL 33916
Monday-Friday – 8:30 a.m.-4:30 p.m.
Services Provided (239) 938-7601 Gainesville 104 N. Main St. Gainesville, FL 32601
Monday-Friday – 8:30 a.m.- 4:30 p.m.
Services Provided (352) 395-6197 Jacksonville
400 West Bay St. Jacksonville, FL 32202
Monday-Friday – 8:30 a.m.- 4:30 p.m.
Services Provided (352) 401-0010 Panama City 651-F West 14th St. Panama City, FL 32401
Monday-Friday – 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 pm – 1:00 pm)
Services Provided (954) 423-7300 Port St. Lucie 7410 South US Hwy. 1 Port St. Lucie, FL 34952
Monday-Friday – 8:30 a.m.-4:30 p.m.
Closed for lunch 12:00N – 1:00 pm until Monday, May 2, 2011.
Services Provided (850) 942-8995 West Palm Beach 1700 Palm Beach Lakes Blvd. West Palm Beach, FL 33401
Monday-Friday – 8:30 a.m.-4:30 p.m.
Services Provided (561) 616-2002
For information on where to file your tax return please see Where to File Addresses.
Tax Kiosk
Click here to find out more information and the location of a Tax Kiosk in this and other states.
The Taxpayer Advocate Service: Within Florida call: Jacksonville (904) 665-1000 Plantation (954) 423-7677
Call 1-877-777-4778 elsewhere, or see Publication 1546 , The Taxpayer Advocate Service of the IRS.
Fresh Start Tax 1-866-700-1040 A Professional Tax Firm Board Certified Tax Attorneys, CPAs, Former IRS Managers and Instructors
“A” Rated by the Better Business Bureau
Fresh Start Tax is one of the premier tax resolution firms in Florida. 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 representation. We know all the IRS tax strategies because of our extensive IRS working backgrounds. Some of our many specialties include the following:
Immediate Tax Representation
Offers in Compromise/Settlements
Immediate Release of Bank Garnishments or Wage Levies
IRS Notices/Bill of Intent to Levy or Final Notices
Non-filers, never filed, old and past due tax returns
Have you received IRS Notice CP 297A?
What is the notice telling me?
This notice is telling you that the IRS issued a levy against any federal payments due you, such as contractor/vendor payments, OPM retirement benefits, salary, or employee travel advances or reimbursements because you still have a balance due on your tax account. They issued the levy without giving you an opportunity for a pre-levy hearing since you previously requested a hearing within the last 2 years.
What do I have to do?
Pay the amount due as shown on the notice. Mail the IRS your payment in the envelope sent to you. Enclose the copy of the letter to make sure the IRS correctly credits your account. If you can’t pay the whole amount now, call the IRS at the telephone number provided on your notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise. You may also file a Form 12153, Request for a Collection Due Process or Equivalent Hearing, to appeal the levy action.
How much time do I have?
You should contact the IRS or pay your balance due immediately. You have 30 days from the date of this notice to file a Form 12153.
What happens if I don’t pay?
If you don’t pay or make arrangements to pay, there are several options available that the IRS may use to collect the money. One option is to continue the levy against your federal payment(s). Another option is to levy your property, or rights to property, such as real estate, automobiles, business assets, bank accounts and other income.
Who should I contact if I need help dealing with the IRS?
Fresh Start Tax 1-866-700-1040
What if I don’t agree or have already taken corrective action?
If you do not agree with the information in this notice, call the IRS immediately at the telephone number on your notice. They will do their best to help you. If you do not agree with the levy action, you have the right to file an Appeals hearing request. Your request for a hearing must be filed within 30 days of this notice.
If you called the IRS about this matter before, but they did not correct the problem, you may want to contact the Taxpayer Advocate Service.
If you have already paid or arranged for an installment agreement, you should still call the IRS at the telephone number on your notice to make sure your account reflects this.
We are a local South Florida tax firm that specializes in IRS tax relief including bank levies and wage garnishment notices and the settlement of IRS cases. We been practicing in South Florida since 1982 and we are A+ rated
Fresh Start Tax 954-492-0088 Your Professional South Florida IRS Tax Experts Serving South Florida since 1982 “A” Plus Rated by the BBB
If you are looking for a local professional tax firm in the South Florida area call us today. We are comprised of Board Certified Tax Attorneys, CPAs, Former IRS Agents, Managers and Instructors. We handle all areas of IRS representation.
We have over 206 years of direct IRS tax experience. 60 years of working at the IRS.
We handle all issues for IRS tax audits, filing back IRS tax returns, wage and bank garnishments, payroll tax cases including IRS trust fund and Offers in Compromise or Settlements.
Call us today for a free consultation.
Fresh Start Tax 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 representation. We know all the IRS tax strategies because of our extensive IRS working backgrounds.
Some of our many specialties include the following:
Immediate Tax Representation
Offers in Compromise/Settlements
Immediate Release of Bank Garnishments or Wage Levies
IRS Notices/Bill of Intent to Levy or Final Notices
