Offer In Compromise
- Effect collection of what can reasonably be collected at the earliest possible time and at the least cost to the government.
- Achieve a resolution that is in the best interests of both the individual taxpayer and the government.
- Provide the taxpayer a fresh start toward future voluntary compliance with all filing and payment requirements.
- Secure collection of revenue that may not be collected through any other means.
Installment Agreements
- Provide collection of what can be paid monthly allowing taxpayer to retain a reasonable amount of funds to cover basic cost of living.
- Achieve a resolution that is in the best interests of both the individual taxpayer and the government.
- Provide the taxpayer ability to pay over time.
Currently Not Collectible
- The taxpayer has a terminal illness or excessive medical bills.
- The taxpayer cannot cover basic living expense
- The taxpayer is incarcerated.
- The taxpayer’s only source of income is social security, welfare, or unemployment.
- The taxpayer is unemployed with no source of income.
Penalty Abatement
- Reasonable Cause:
- Took ordinary business care and prudence, but was unable to comply with the law.
- Compliance history
- Length of time unable to be non-compliant and subsequent compliance
- Circumstances beyond the taxpayers control such as death, serious illness, unavoidable absence or natural disaster or disturbance.
Innocent Spouse
- The requesting spouse did not file or fail to file the return with fraudulent intent
- The income tax liability from which the requesting spouse seeks relief is attributable to an item of the non-requesting spouse.
- Misappropriation of funds. If the requesting spouse did not know, and had no reason to know, that funds intended for the payment of taxes were misappropriated by the non-requesting spouse for the non-requesting spouse’s benefit.
- Abuse not amounting to duress. If the requesting spouse establishes that he or she was the victim of abuse prior to the time the return was signed, and that, as a result of the prior abuse, the requesting spouse did not challenge the treatment of any items on the return for fear of the non-requesting spouse’s retaliation.
