IRS collection almost always follows a sequence of notices. Understanding where you are in that sequence—and what tools exist at each stage—is what prevents a manageable balance from turning into a wage levy or a frozen bank account. If you are getting letters, you still have options; they just narrow as the process advances.
Request a consultationCollection typically starts with a balance-due notice and progresses through reminders to a final notice of intent to levy, which carries the right to a Collection Due Process hearing. That final notice is the pivotal one: it starts a short window to request a hearing that pauses levy action and puts your case in front of a settlement officer. Recognizing which notice you are holding tells us how much time you actually have.
Depending on your balance, filing history, and finances, options may include a streamlined installment agreement, a partial-payment installment agreement, or currently-not-collectible status when allowable expenses exceed your income under IRS standards. A direct-debit agreement can also reduce fees and lower the chance of default. We match the arrangement to what you can realistically sustain, because a plan you cannot maintain simply resets the problem.
Failure-to-file and failure-to-pay penalties can add up to a substantial share of a balance. First-time penalty abatement and reasonable-cause relief may be available depending on your history and circumstances. We evaluate whether pursuing abatement is worthwhile as part of the overall plan.
If paying anything toward the debt would prevent you from covering necessary living expenses, the IRS may place your account in currently-not-collectible status. Collection pauses while you are in that status, though interest continues to accrue and the balance remains until resolved or until the collection statute expires.
If you have received a Notice of Intent to Levy or a similar final notice, timelines are measured in days, not months. Contact us promptly so we can review the account and respond before wage garnishment or a bank levy takes effect, and before you lose the appeal rights that come with that notice.
Yes. After a final notice of intent to levy and the passing of the appeal window, the IRS can garnish wages continuously and levy bank accounts. A bank levy typically involves a holding period before funds are sent, which sometimes leaves a narrow window to intervene.
Generally ten years from the date the tax was assessed—the collection statute expiration date. Certain events, such as a pending offer or bankruptcy, can pause and extend that clock. Where you are on it affects which strategy makes sense.
You may qualify for currently-not-collectible status, which pauses active collection when paying would leave you unable to meet basic living expenses. It is not permanent forgiveness, but it can provide breathing room while you stabilize.
Usually, yes. The IRS generally requires filing compliance before approving an installment agreement or other relief. Filing accurate returns can also lower a balance the IRS estimated through a substitute return.
Strategic plans to address balances, penalties, and compliance so you can move forward with clarity.
Learn more →Understand filing releases, subordination, and options when the IRS or state takes enforced collection steps.
Learn more →Evaluate whether an OIC fits your facts and prepare a thorough submission when appropriate.
Learn more →