Establish the account
Tax years, assessed amounts, payments, credits and existing arrangements.
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UNDERSTAND YOUR POSITION
Different tax problems. Different next steps.
An unpaid bill, an unfiled return and a proposed adjustment can look equally worrying. They call for different work. Start with the situation that brought you here.
01 / I owe tax and cannot pay it all.
I owe tax and cannot pay it all.
First establish whether the balance is correct. Then examine what is affordable.
A balance can include several tax years, penalties and interest. Payments or credits may also need to be reconciled. The account records should explain how the figure was reached before a repayment strategy is chosen.
Depending on the facts, possible routes include paying over time, a settlement offer or temporary hardship treatment. These have different requirements and consequences. A straightforward payment arrangement may be something you can request directly from the IRS.
Understand capacity
Income, necessary expenses, assets and ongoing filing or payment obligations.
02 / I have returns that were never filed.
I have returns that were never filed.
Identify the missing years and rebuild the records in a sensible order.
Being unable to pay does not remove a filing obligation. Review which returns are required, which the IRS has recorded as missing, and what income and expense records are available.
If the IRS prepared a substitute return, it may not include deductions or credits you could properly claim. Preparation, bookkeeping reconstruction and representation are distinct tasks; the engagement should identify which work is included.
03 / There is a lien, levy or collection warning.
There is a lien, levy or collection warning.
The document and its date matter more than a general description of the problem.
A lien is a legal claim
A federal tax lien protects the government's interest in property. A Notice of Federal Tax Lien is a public filing. It is different from taking funds from an account.
A levy takes property
A levy can reach wages, bank funds or other property. Establish whether you received a warning, a hearing notice or confirmation that a levy has already been issued.
A hearing notice needs prompt attention
Find the stated response date and instructions. Tell any prospective representative about them before arranging a routine appointment. Scheduling a conversation does not extend a deadline or stop collection.
04 / I do not agree with what the IRS says.
I do not agree with what the IRS says.
Separate a proposed change from tax that has already been assessed.
A CP2000, for example, proposes changes after information from another source differs from the return. It is not itself a bill. Compare each disputed item with the return and supporting records, and follow the response instructions.
Other disputes may involve an audit, a missing payment or an assessed amount. The stage of the matter determines the available response. A payment plan does not, by itself, resolve an argument that the underlying tax is wrong.
05 / Penalties are a substantial part of the balance.
Penalties are a substantial part of the balance.
The reason for a penalty determines how it can be reviewed.
Check the penalty type, tax period, compliance history and circumstances behind the failure. Depending on the penalty, relief may be available through an administrative waiver, reasonable cause or a statutory exception.
A successful penalty request does not necessarily remove the original tax. Interest follows separate rules. Any proposal should explain which amounts are being challenged and the evidence supporting the request.
06 / The issue involves a business or a state agency.
The issue involves a business or a state agency.
Start with the entity, tax type and authority involved.
Business income tax, payroll deposits and state tax obligations are not interchangeable. Bring the entity name, agency notice, affected periods and any current filing or deposit concerns to the initial conversation.
Acceptance depends on the issue, professional authority and available capacity. Payroll responsibility, separate interests among owners, litigation or a state-specific dispute may require a specialist or a separately defined engagement.
07 / When a professional assessment adds value.
When a professional assessment adds value.
Professional review can be useful when facts are unclear, several years overlap, collection has advanced or the financial consequences are difficult to compare. The amount owed alone does not tell the whole story.
The first conversation should establish what needs attention, whether MTR is an appropriate fit and what further work would cost. It should also identify a simpler direct route or a different professional when that would serve you better.