Beyond criminal exposure
General IRS problems
Short overviews of the civil side of IRS trouble. For criminal exposure, start with the criminal tax guides.
- Criminal exposureIRS Criminal Investigation: Stop Talking. Call a Lawyer.If IRS Criminal Investigation contacts you, the case is no longer about collection. Stop talking, get counsel, and understand what CI does.
- CollectionYour IRS Debt Has an Expiration DateThe IRS generally has 10 years after assessment to collect a tax. Learn how the collection statute works and why extending it deserves a lawyer's review.
- CollectionCurrently Not Collectible: When Paying Isn't an OptionIf paying the IRS means not paying rent or buying food, currently not collectible status can pause collection. Here is how it works.
- Foreign accountsForeign Accounts: Know Which Problem You HaveUnreported foreign accounts can carry steep civil penalties and, when willful, criminal risk. Learn the difference before you choose a fix.
- Self-employedFreelancer with Tax Problems: You Have OptionsNo withholding, skipped estimates, and self-employment tax put freelancers behind with the IRS. The same resolution tools apply to you.
- Joint returnsInnocent Spouse: You Shouldn't Pay for Someone Else's LiesSigned a joint return and now the IRS wants you to pay for your spouse's errors? IRC 6015 offers three forms of relief with different rules.
- AppealsIRS Appeals: A Second Look at the DecisionAn examiner or collection employee said no. That is not always the final word. IRS Appeals and Collection Due Process hearings are worth knowing.
- AuditsIRS Audit: Your Answers Matter More Than Your ReceiptsAn IRS audit is a structured process with real rights. What you say and produce matters, and some audits carry risks examiners will not mention.
- LeviesIRS Bank Levy: You Have 21 DaysAn IRS bank levy freezes the account, and the bank must wait 21 days before sending the money. Use that window. Here is how levy release works.
- Payment plansIRS Payment Plans: Not All Installment Agreements Are EqualIRS installment agreements are not all alike. The type you choose affects what you disclose, what you pay, and how the collection clock runs.
- PenaltiesIRS Penalties: There Are Legal Ways to Get Them RemovedFailure-to-file and failure-to-pay penalties add up fast. Reasonable cause and first-time abatement are legal grounds to ask for relief.
- NationwideYour IRS Problem Is Federal. Your Lawyer's Focus Should Be Too.The IRS applies one Internal Revenue Code nationwide. Federal tax matters before the IRS may be handled for taxpayers in any state.
- SettlementsOffers in Compromise: The Truth Before You Spend the MoneyAn offer in compromise settles tax debt for less when the numbers support it. Get an honest read on the math before you file and pay fees.
- CollectionRevenue Officer at Your Door: Here's What to DoA revenue officer is an IRS field collector with real enforcement tools. What you do after the first visit matters. Here is how to respond.
- BusinessSmall Business IRS Problems: Size Doesn't Equal SafetyPayroll taxes, unfiled business returns, and worker classification are where small businesses get hurt by the IRS. Know the personal exposure.
- LeviesIRS Wage Garnishment: How Release WorksAn IRS wage levy continues every payday until it is released. The Code lists grounds for release. Here is how wage levies and releases work.
- LitigationTax Court: Making the IRS Prove Its CaseA notice of deficiency gives you 90 days to petition the U.S. Tax Court. Learn the deadline, the small case option, and fraud penalty cases.
- BankruptcyTax Debt in Bankruptcy: Sometimes It Can Be DischargedSome income tax debts can be discharged in bankruptcy if timing rules are met. Fraud and evasion block discharge. Here are the basics.
- Payroll taxesTrust Fund Recovery Penalty: They Want Your Personal AssetsUnpaid payroll taxes can become your personal debt through the Trust Fund Recovery Penalty. Learn who is responsible and the 60-day notice rule.
- Unfiled returnsUnfiled Tax Returns: The IRS Remembers Even If You Don'tUnfiled returns get worse every year. The IRS can file for you, and willful failure to file is a crime. Get the facts before you decide.