IRS Audits

Receiving a notification of an IRS audit can be a frightening event.  Part of  taxpayers’ uneasiness with the process stems from the uncertainty of the situation — “why am I here?” and “what happens now?”  Here you will find some basic information about IRS


The IRS Office of Appeals is an organization within the IRS that is independent from its compliance functions.  The Office of Appeals’ stated goal is to impartially resolve tax controversies such as tax assessments and collection actions without litigation in

Tax Court

The United States Tax Court is a federal court created under Article I of the United States Constitution.  It is a specialized court that presides over issues involving income tax liability,  transferee liability, certain types of declaratory judgments, partnership items,

IRS Collections

Once the time to appeal a Notice of Deficiency in Tax Court has expired, the collections process begins.  The IRS will send a Notice and Demand for payment.  If the taxpayer doesn’t respond, the IRS will consider the account delinquent and

Trust Fund Recovery Penalty

For businesses delinquent on their payroll taxes, the Trust Fund Recovery Penalty is a powerful tool the IRS has at its disposal.  Basically, if Trust Fund taxes aren’t properly withheld, accounted for, or paid over to the IRS, they can

Offer in Compromise

An Offer in Compromise (“OIC”) is a formalized settlement procedure by which the IRS agrees to settle tax liability for less than the full amount owed.  This is a long and involved process that is available to taxpayers that qualify