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Blue form labeled “Internal Revenue Service Form 941” with a red “Proposed Assessment” stamp and “Trust Fund Recovery Penalty” text
By Jim Payne June 16, 2026
The IRS TFRP investigation targets personal liability early. Know IRM 5.7.3's responsibility and willfulness standards before your client's Form 4180 interview.
Dark blue tax resolution flyer for business installment agreements with a form graphic
By Jim Payne June 9, 2026
business installment agreement lives or dies on the 433-B. Here's what trips up most referrals — and how to set your client up for approval.
Dark blue IRS promo graphic about a CP504 notice, with a laptop screenshot and headline “When Your Client Gets a CP504”
By Jim Payne June 2, 2026
A CP504 is not the final levy notice — but the IRS can already hit your client's state refund. Here's what to do in the next 30 days before the stakes get higher.
IRS tax resolution graphic: “COVID Penalties” with July 10, 2026 deadline on a dark blue background.
By Jim Payne May 26, 2026
The IRS charged penalties and interest during COVID that the law says it shouldn't have. You may have until July 10, 2026, to get that money back.
Blue “Student debt” graphic with central paper marked “INVALID” and side callouts about PII and debt validity.
By Jim Payne May 19, 2026
Innocent spouse relief assumes joint liability already attached. But what if the joint return was never valid? Here's an overlooked angle for family law attorneys.
By Jim Payne May 12, 2026
When your divorce client faces IRS liability from a joint return, IRC §6015 may offer relief — but a 2-year deadline applies. Here's what family law attorneys need to know.
Blue ad for Florida attorneys and tax preparers: “5 Signs Your Client Needs an IRS Specialist Now” with Jim Payne and taxrepainville.com
By Jim Payne May 5, 2026
Florida attorneys and tax preparers: learn the five warning signs that your client's IRS problem needs a specialist. Free 15-minute consultation available.
IRS PPIA timeline: collection statute window, monthly payments, biennial reviews, Form 900 waiver.
By Jim Payne April 30, 2026
Can't fully pay the IRS before the collection statute of limitations expires? A Partial Pay Installment Agreement may resolve the balance for less. Here's how it works.
Flowchart comparing Streamlined and Non-Streamlined installment agreements.
By Jim Payne April 28, 2026
Not all IRS installment agreements work the same way. Learn which track applies based on balance owed, what the IRS can demand, and how to position your client.
Penalty abatement slide with white text on navy left panel and green checkmark on dark right panel
By Jim Payne April 26, 2026
The IRS offers first-time penalty abatement to taxpayers with a clean compliance history—but most never ask for it. Here's how it works and how to request it.