Blog
Currently Not Collectible status works differently for a corporation than for an individual. Here's the IRM distinction that attorneys and preparers miss.
The IRS has a defined process for hardship determinations. Here's what qualifies, what forms are required, and what to document before pursuing CNC status for a client.
A Third Circuit ruling holds that omitting bank accounts on Form 433 is an affirmative act of tax evasion under IRC 7201 — a warning before your next CIS goes out.
The In-Business Trust Fund Express Installment Agreement: A Fast Path for Small Payroll Tax Balances
Owe $25,000 or less in business payroll tax? Learn how the IRS In-Business Trust Fund Express Installment Agreement can resolve it in 24 months.
When a single-owner corporation files an OIC, the IRS runs two RCP analyses — and the owner gets squeezed twice. Here's how IRM 5.8.5 creates the trap and how to navigate it.
The IRS Pre-Qualifier Tool misleads clients. What actually determines OIC acceptance is the IRM 5.8.5 RCP calculation — and most self-prepared offers get it wrong.
A timely CDP request pauses levies, opens collection alternatives, and preserves Tax Court rights. Most practitioners don't use it to full effect — here's how.
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.
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.
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.