Straight answers about IRS notices, wage garnishments, bank levies, back tax filing, Offer in Compromise settlements, and state tax collection — directly from a licensed CPA & CTRS.
IRS penalties can quickly double or triple your tax bill. Learn how First-Time Abatement and Reasonable Cause relief allow taxpayers to legally reduce or eliminate IRS tax penalties.
Katherine M. Johnson, CPA, CTRS
Lead Tax Resolution CPA
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Showing 37 articles
Reasonable Collection Potential, Doubt as to Collectibility vs. Liability, Form 433-A/433-B financial disclosure, OIC fees and payment terms, the 24-month TIPRA rule, and settlement alternatives.
How an Offer in Compromise for business settles IRS back taxes for less — eligibility rules, Reasonable Collection Potential, Form 433-B (OIC), payment terms, and state vs. federal compromise differences.
Form 990 daily late penalties, reasonable cause under IRM 20.1.1, FTA vs AEP, and the five components of a persuasive 990 penalty abatement letter — with supporting documentation and submission protocol.
Safe harbors, the annualized income method, disaster waivers, and the retirement/disability exception — how estimated tax penalty relief actually works under IRC § 6654.
Short-term, guaranteed, streamlined, partial-pay, and in-business trust fund plans — how each IRS installment agreement works, who qualifies, and what it costs to set up.
Unlimited representation rights, Treasury Circular 230, and the CTRS distinction — how to tell a licensed advocate from a commissioned call center before you sign.
Kentucky's Department of Revenue moves faster than the IRS and has powers the IRS doesn't — including license actions. What Kentucky taxpayers should know.
An Offer in Compromise settles tax debt for less than owed — but not for everyone. Three illustrative scenarios showing why the IRS says yes or no.
Missed a 941 deposit? The Trust Fund Recovery Penalty can make you personally liable for your business's payroll tax debt. What it is and who it reaches.
A CP14 is the IRS's first balance-due notice, not a final warning. What it says, why you got one, and the options still open to you right now.
Underwriters ask for tax transcripts and proof of filing. Learn how setting up a documented installment agreement clears the path to mortgage approval.
Effective tax planning is a proactive process that helps individuals and business owners make informed financial decisions throughout the year instead of scrambling when filing deadlines approach.
Protect yourself from commissioned call centers. Ask these 12 questions to verify whether a licensed CPA, EA, or attorney will actually work on your file.
Receiving notice of an IRS audit can be stressful, but it does not mean you have done anything wrong. Learn how tax audit representation works and how to prepare properly.
Revenue Officers are field enforcement agents assigned to high-dollar or payroll tax cases. Learn your rights when an officer makes contact.
Receiving an IRS wage garnishment can leave you with very little to cover living expenses. Learn how IRS wage levies work, exemption rules, and how a CPA can release the garnishment.
Refinancing a home or selling property with a federal tax lien? Learn which of the four lien remedies applies to your situation so you don't lose weeks at closing.
Unlike regular creditors who take 25%, the IRS uses exemption tables to leave you with a small fixed allowance and takes 100% of the rest. Learn how completing Form 668-W protects your check.
Did a severe medical crisis or natural disaster prevent you from filing on time? The IRS waives failure-to-file penalties if you establish reasonable cause.
If paying your tax debt would prevent you from affording food, rent, or utilities, the IRS can place your account in hardship status. Levies stop while the 10-year clock keeps running.
Resolving your IRS debt does NOT touch your state tax debt. State revenue departments run tighter deadlines, harsher garnishment limits, and can revoke professional licenses.
When you don't file, the IRS files an SFR on your behalf using 1099s/W-2s — with ZERO deductions or exemptions. Learn how preparing an original return reduces or eliminates that balance.
IRS penalties can quickly double or triple your tax bill. Learn how First-Time Abatement and Reasonable Cause relief allow taxpayers to legally reduce or eliminate IRS tax penalties.
Unpaid 941 payroll taxes are considered stolen trust funds by the IRS. Learn how the Trust Fund Recovery Penalty (TFRP) can reach owners personally.
A family court judge ordered your ex to pay the back taxes. But the IRS wasn't a party to your divorce, so they can legally collect 100% from you. Here's what you must do instead.
Held responsible for your ex-spouse's tax debt? Or did the IRS take your refund for their pre-marital balance? Here is how these two critical relief programs differ and how to apply.
Most of what matters isn't in collection letters — it is coded inside your Account and Wage & Income transcripts. Here is how to pull them in 2026 without calling the IRS, plus a complete breakdown of key transaction codes.
The IRS Fresh Start Initiative isn't a single application form—it's a set of expanded policies for Installment Agreements, Offer in Compromise, and lien relief. Learn how to qualify.
If you have a clean three-year filing history, the IRS has an administrative rule that allows automatic penalty removal for a single tax year. Learn if you qualify and how to claim it.
When the IRS serves a bank levy, the bank freezes your funds for exactly 21 days before sending them to the Treasury. Here is how a CPA can intervene during those 21 days to get your money released.
A PPIA allows you to make affordable monthly payments that won't pay off the total balance before the 10-year statute runs out. Here's how it works.
In today's high-tech enforcement climate, IRS audit representation is a critical layer of protection. Learn how a licensed CPA defends your rights, limits audit scope, and prevents financial penalties.
Late-night ads promise 'pennies on the dollar,' but the IRS uses a strict mathematical formula called Reasonable Collection Potential. Here is the exact calculation used to evaluate your offer.
Most non-filers assume they must file every missing year since they stopped. In reality, IRS Policy Statement 5-133 generally limits the requirement to six years. Learn how to get back on file safely.
Correspondence audits represent over 80% of all IRS examinations. Here is how to organize your receipts and respond without expanding the scope.
Finding out you’re being held responsible for tax debt created by a spouse or ex-spouse can be overwhelming. Learn how IRS Innocent Spouse Relief (Form 8857) protects your wages, refunds, and financial future.
The LT11 Notice of Intent to Levy is the single most urgent letter in the IRS collection sequence. Here is what it means, what happens at day 31, and how to stop a garnishment before it starts.
Every tax case is reviewed personally by Katherine M. Johnson, CPA, CTRS. No salespeople, no non-licensed case managers.
