# Next Level Tax Resolution > A CPA-led tax resolution practice in Georgetown, Kentucky, representing individuals and business owners before the IRS and state revenue departments in all 50 states. Katherine M. Johnson has been a licensed CPA since 1996 and holds the Certified Tax Resolution Specialist (CTRS) designation from the American Society of Tax Problem Solvers. The practice handles IRS collection defense, tax debt resolution, unfiled returns, audits, and state tax matters. Every case is reviewed and worked by Katherine personally. Next Level Tax Resolution, Inc. is an independent CPA firm. It is **not affiliated with, endorsed by, or acting on behalf of the Internal Revenue Service** or any government agency, and it is not a law firm. As a CPA, Katherine Johnson holds unlimited rights to represent taxpayers before the IRS — the same standing as an Enrolled Agent or an attorney — in examinations, appeals and collection matters. The firm does not guarantee that any tax debt will be reduced by any amount, resolved within any period, or that any taxpayer will qualify for any IRS or state program. Eligibility for programs such as an Offer in Compromise, an installment agreement, Currently Not Collectible status or penalty relief depends on the taxpayer's own financial circumstances and on decisions made by the IRS or a state authority. Content on the site is general information about how the tax system works and is not tax, legal or accounting advice for any particular situation. Contact: (800) 236-3741 toll-free, (502) 658-6328 local, katherine@nextleveltaxresolution.com. Office at 240 Blossom Park Drive, Suite 3, Georgetown, KY 40324. Hours Monday–Thursday, 9am–4pm Eastern. Consultations are free and confidential; the firm does not request a Social Security number, a credit card, or documents before reviewing a case, and does not require a minimum balance owed. ## Start here - [Where to start](https://www.nextleveltaxresolution.com/start-here): Routing page organised by situation rather than by program — for visitors who don't know which service they need. Nine common situations, each linking to the relevant service. - [Home](https://www.nextleveltaxresolution.com/): Overview of the practice, what resolution can look like, and the four-step engagement process. - [Frequently asked questions](https://www.nextleveltaxresolution.com/faq): 46 questions with direct answers, covering working with the firm, fees, IRS notices, back taxes, unfiled returns, settlements, garnishments, audits, spousal relief and state taxes. ## Services - [All services](https://www.nextleveltaxresolution.com/services): Five service areas, grouped by what is happening to the taxpayer. - [Stop IRS collection](https://www.nextleveltaxresolution.com/services/irs-collection-defense): Wage garnishment, bank levies, liens and Revenue Officer contact. Includes the IRS notice escalation sequence from CP14 through Final Notice of Intent to Levy. - [Wage garnishment release](https://www.nextleveltaxresolution.com/services/irs-collection-defense/wage-garnishment-release): How an IRS wage levy works, why it leaves an exempt amount rather than taking a percentage, and what gets one released. - [Bank levy release](https://www.nextleveltaxresolution.com/services/irs-collection-defense/bank-levy-release): The 21-day statutory waiting period before a bank complies with a levy, and what can be done inside it. - [Tax lien resolution](https://www.nextleveltaxresolution.com/services/irs-collection-defense/tax-lien-resolution): The four distinct lien remedies — release, withdrawal, discharge and subordination — and which applies to selling, refinancing or clearing the public record. - [Resolve what's owed](https://www.nextleveltaxresolution.com/services/tax-debt-resolution): Comparison of Offer in Compromise, payment plans, Currently Not Collectible status and penalty abatement. - [Offer in Compromise](https://www.nextleveltaxresolution.com/services/tax-debt-resolution/offer-in-compromise): How Reasonable Collection Potential determines eligibility, the three grounds for an offer, and why most applicants do not qualify. - [IRS payment plans](https://www.nextleveltaxresolution.com/services/tax-debt-resolution/irs-payment-plans): The types of installment agreement, including partial pay agreements, and how financial disclosure requirements differ between them. - [Currently Not Collectible](https://www.nextleveltaxresolution.com/services/tax-debt-resolution/currently-not-collectible): IRS hardship status — what it stops, what it doesn't, and that the collection period continues to run during it. - [Penalty abatement](https://www.nextleveltaxresolution.com/services/tax-debt-resolution/penalty-abatement): First-time abatement and reasonable cause relief, and why interest is treated differently from penalties. - [The IRS Fresh Start changes](https://www.nextleveltaxresolution.com/services/tax-debt-resolution/irs-fresh-start-program): Fresh Start is a set of IRS policy changes from 2011 and 2012, not a program with an application or an enrollment deadline. What actually changed. - [Get back on file](https://www.nextleveltaxresolution.com/services/filing-and-compliance): Unfiled returns and why filing is a prerequisite for every other resolution. - [Unfiled and back tax returns](https://www.nextleveltaxresolution.com/services/filing-and-compliance/unfiled-back-tax-returns): How many years generally need filing, filing without records, Substitute for Return, and the refund claim window. - [Back tax preparation](https://www.nextleveltaxresolution.com/services/filing-and-compliance/back-tax-preparation): How prior-year returns are actually prepared — prior-year law, record reconstruction, and filing sequence. - [Audits and disputes](https://www.nextleveltaxresolution.com/services/audits-and-disputes): Examination representation, appeals, audit reconsideration and spousal relief. - [IRS audit representation](https://www.nextleveltaxresolution.com/services/audits-and-disputes/irs-audit-representation): Correspondence, office and field audits, and audit reconsideration where a taxpayer was assessed without participating. - [Innocent spouse relief](https://www.nextleveltaxresolution.com/services/audits-and-disputes/innocent-spouse-relief): The three forms of spousal relief, injured spouse allocation, and why a divorce decree does not bind the IRS. - [State tax resolution](https://www.nextleveltaxresolution.com/services/state-tax-resolution): State tax debt in all 50 states, and how state collection powers and timelines differ from federal. - [Kentucky local & city tax resolution](https://www.nextleveltaxresolution.com/services/state-tax-resolution/kentucky-local-tax-resolution): Kentucky's city and county occupational taxes are separate from the IRS and the state — and separately collected. What they are, and how they get resolved. ## About the firm - [About Katherine Johnson, CPA, CTRS](https://www.nextleveltaxresolution.com/about): Credentials, background, the practice, and who the firm works with. - [Why work with a CPA instead of a tax relief company](https://www.nextleveltaxresolution.com/about/why-a-cpa-not-a-tax-relief-company): Which professionals hold unlimited IRS representation rights, twelve questions to ask any firm, and claims to walk away from. - [Client reviews](https://www.nextleveltaxresolution.com/reviews): Verified Google reviews and client testimonials. ## Get in touch - [Book a consultation](https://www.nextleveltaxresolution.com/book): Free, confidential consultation. No Social Security number, credit card or documents required. - [Contact](https://www.nextleveltaxresolution.com/contact): Phone, message form, office address and hours. ## Resources - [Free guide: the Catch-Up Roadmap](https://www.nextleveltaxresolution.com/guides/irs-catch-up-roadmap): Guide for taxpayers with years of unfiled returns — how many years generally need filing, filing without records, why an IRS-prepared return usually overstates the balance, and the refund window. - [Insights](https://www.nextleveltaxresolution.com/blog): Articles on IRS notices, resolution programs, collection, and compliance. ## Optional - [Disclaimer](https://www.nextleveltaxresolution.com/disclaimer): Non-affiliation with the IRS, scope of information provided, no-guarantee statement, and testimonial disclosures. - [Privacy policy](https://www.nextleveltaxresolution.com/privacy-policy): What the site collects and how client information is handled. - [Terms of use](https://www.nextleveltaxresolution.com/terms-of-use): Website terms.