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IRS notices, penalties, and collections

CP2000 notices, penalty abatement, installment agreements, offers in compromise, liens and levies, innocent spouse relief, collection due process hearings, and the statutes of limitations.

22 guides, each written by a CPA licensed in the US and Canada.

US Tax

How to Avoid the Estimated Tax Penalty: Safe Harbor Rules and Catch-Up Strategies

The estimated tax underpayment penalty can be avoided entirely using the prior-year safe harbor, the annualized income installment method.

Sep 5, 2026
US Tax

IRS Accuracy-Related Penalty (20%): The Reasonable Cause Defense

How the IRS 20% accuracy-related penalty works under IRC 6662, when it applies, and the reasonable cause defense that can remove it.

Aug 27, 2026
US Tax

IRS Bank Levy: What to Do in the First 21 Days

The bank is required to hold the funds for 21 calendar days before sending them to the IRS. That 21-day window is your window to act.

Aug 26, 2026
US Tax

IRS CDP (Collection Due Process) Hearing: When to Request and What to Expect

When and how to request a Collection Due Process hearing from the IRS, the 30-day deadline, what you can challenge. Covers key rules, filing requirements,.

Aug 27, 2026
US Tax

IRS Correspondence Audit Response: Templates for the 5 Most Common Scenarios

How to respond to an IRS correspondence audit (CP2000, CP2501, letter 566). Most IRS audits are not the sit-down-with-an-agent kind.

Aug 27, 2026
US Tax

IRS CP2000 Notice: Should I Agree, Disagree, or Partially Respond?

A CP2000 is not an audit. It is not a bill. It is a proposed adjustment from the IRS's Automated Underreporter (AUR) program.

Aug 26, 2026
US Tax

IRS Criminal vs Civil Tax Investigation: The Warning Signs

The line between a civil IRS audit and a criminal investigation is the most consequential boundary in the tax system. Covers key rules, filing.

Aug 27, 2026
US Tax

IRS Currently Not Collectible: When It's the Right Move and When It Isn't

Currently Not Collectible (CNC) is an IRS designation that pauses all collection activity on your account. The IRS does not seize your bank account.

Aug 26, 2026
US Tax

IRS Equitable Relief: The Innocent Spouse Alternative When You Don't Qualify

Equitable relief is the third type of innocent spouse relief, and it is often the only option available. legally separated.

Aug 27, 2026
US Tax

IRS First-Time Abatement: Do You Qualify, and How to Ask

The IRS first-time abatement waives failure-to-file and failure-to-pay penalties if you have a clean three-year history.

Aug 26, 2026
US Tax

IRS Innocent Spouse Relief: Building a Case with Form 8857

When one spouse's tax problems create a joint liability, Form 8857 offers three types of innocent spouse relief. Covers key rules, filing requirements,.

Aug 27, 2026
US Tax

IRS Installment Agreement: Which Type to Pick

The four types of IRS installment agreements, which one fits your balance, the setup fees, and the traps that extend your debt.

Aug 26, 2026
US Tax

IRS Lien vs Levy: What Each Means and How to Remove Each

The difference between an IRS federal tax lien and an IRS levy. A lien and a levy are not the same thing, and confusing them leads to wrong decisions.

Aug 27, 2026
US Tax

IRS Offer in Compromise: How the RCP Formula Actually Works

The RCP formula sets the minimum the IRS will accept in an Offer in Compromise. The calculation, worked examples, and the variables you can influence.

Aug 26, 2026
US Tax

IRS Passport Revocation for Tax Debt: The $62,000 Threshold

Since 2018, the IRS can certify a taxpayer's seriously delinquent tax debt to the State Department, which then denies passport applications.

Aug 27, 2026
US Tax

IRS Penalty Abatement Letter: Exactly What to Write

The IRS assesses penalties on roughly 40 million returns per year. It also abates millions of those penalties when taxpayers ask.

Aug 26, 2026
US Tax

IRS Statute of Limitations: The 3-Year, 6-Year, 10-Year, and Unlimited Rules

IRS statutes of limitation for assessment and collection. The 3-year, 6-year, 10-year, and unlimited rules, plus the tolling events that extend each one.

Aug 27, 2026
US Tax

IRS Taxpayer Advocate Service: When Form 911 Actually Works

When and how to use the IRS Taxpayer Advocate Service. It is not a shortcut, not an appeals process, and not a complaint hotline.

Aug 27, 2026
US Tax

IRS Wage Garnishment: How to Release or Reduce It

How IRS wage garnishment works, the exempt amount you keep, the CDP hearing window, and how to get the levy released or reduced for US-Canada dual filers.

Aug 26, 2026
US Tax

Offer in Compromise: The Honest Assessment

An Offer in Compromise lets you settle an IRS tax debt for less than the full amount owed. That much is true. That much is true.

Aug 26, 2026
US Tax

Trust Fund Recovery Penalty (TFRP): Personal Liability for Business Payroll Taxes

When a business withholds federal income tax, Social Security, and Medicare from employees' paychecks but does not send those withheld amounts to the IRS.

Aug 27, 2026
US Tax

US Tax Court Petition: When to File, What to Expect, Pro Se vs Represented

How to petition the US Tax Court after a notice of deficiency. The US Tax Court is the only court where you can dispute a tax assessment before paying it.

Aug 26, 2026

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