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By Jim Payne December 18, 2025
Learn practical strategy ideas for managing Reasonable Collection Potential, including timing, income, expenses, assets, and planning moves that affect IRS outcomes.
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By Jim Payne December 16, 2025
Learn how dissipated assets affect an IRS Offer in Compromise, including the three-year lookback rule and how prior spending can increase your RCP.
By Jim Payne December 11, 2025
If you cannot make your payroll tax deposits, learn how to create a new plan, stay compliant, contact the IRS early, and prevent the trust fund balance from growing.
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By Jim Payne December 9, 2025
Learn why the IRS treats missed payroll tax deposits harshly, including double revenue loss, trust fund rules, TFRP procedures, and stopping growing payroll tax debt
By Jim Payne December 4, 2025
If the IRS assessed tax you don’t owe, a Doubt as to Liability Offer in Compromise (DATL OIC) may fix the error without appeals or court. Learn when and how it works.
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By Jim Payne December 2, 2025
Learn how smart taxpayers use year-end planning to get ahead of IRS collections, avoid new notices, and improve outcomes for OIC, CNC, or payment agreements.
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By Jim Payne November 26, 2025
Learn how IRS collections operate during Thanksgiving, what slows down, what doesn’t, and how holiday timing affects notices, levies, and your next steps.
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By Jim Payne November 25, 2025
Learn how Effective Tax Administration Offers in Compromise work, when the IRS accepts them, and the rare situations in IRM 5.8.11 where equity or hardship justifies relief.
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By Jim Payne November 20, 2025
Not all IRS debt is valid. Learn when to use a Doubt as to Liability Offer in Compromise (DATL OIC) to challenge tax you don’t owe—without going to court.
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By Jim Payne November 18, 2025
Learn how the IRS can levy retirement accounts or count them in future income calculations when assessing your ability to pay tax debts or settle with an offer.