IRS Back Taxes Attorney

Do you owe IRS Back Taxes? Let us help. 

If you have an IRS problem, it won’t go away. If you are unsure of your rights, uncomfortable dealing with the IRS, or simply disagree with how the IRS has handled your case, you are not alone. The IRS has lawyers – shouldn’t you? The tax attorneys of the Perliski Law Group will review your case at no cost and determine what relief may be available to you. Put our experience to work for you. Get on with life.

IRS Penalty Abatement

There are well over 100 different tax penalties that can be assessed by the IRS. If you have been assessed with a tax penalty by the IRS, we may be able to help you reduce or eliminate the penalty. A taxpayer can request and receive an abatement.

What does an abatement mean?

Abated means to completely or partially remove or forgive the penalty. In many cases, the IRS will remove 100% of the penalty if the taxpayer can provide a good reason for failing to take the actions giving rise to the penalty.

The IRS procedures for deciding who qualifies for penalty abatement and for what reason seem to differ in each case. So, it is important to have an experienced attorney.

The Perliski Law Group will interview you in detail to determine the facts and circumstances giving rise to the penalty. We will then prepare and file with the IRS a Request for Abatement, citing recent or past court cases supporting a positive outcome for those in a similar position to you.

In many cases, the initial response of the IRS will be negative and your case will ultimately be settled at the Appellate level of the IRS. Therefore, its important to work with an experienced law firm that devotes a major portion of its time to handling tax controversies with the IRS.

Need Help?

It is important that you work with a tax lawyer who can make the process easier for you rather than more complicated. If you are faced with an IRS controversy, choose a law firm with experience.

Call the Perliski Law Group at (214) 446-3934 for a free phone consultation to see how we can help you negotiate an IRS Installment Agreement you can afford. You can also contact Nancy by filling out the online form on this page.

Federal Tax Liens

With deficits climbing and billions of dollars in tax payments going unpaid, the IRS is getting serious about collecting. If you’ve been threatened with an IRS tax lien, we may be able to help.

What you need to know about Federal Tax Liens:

1. Federal Tax Liens are public records that indicate you owe the IRS;

2. They are filed with the County Clerk in the county from which you or your business operates;

3. Because they are public records they show up on your credit report;

4. A Federal Tax Lien can make it difficult or impossible to finance an automobile or a home.

5. Federal Tax Liens also make it difficult to sell real estate.

What can you do to help me?

Liens can only be Released, Discharged, Subordinated or Removed. Which options may be available to you will depend on the facts and circumstances of your individual situation. Our experienced tax attorneys will sit down with you and thoroughly review your situation. Several possibilities exist:

A Release of lien occurs after the underlying tax liability has been satisfied in full, via a monthly payment plan or by paying it outright in a lump sum, or via an accepted and paid Offer in Compromise. Most Liens are generally self-releasing after 10 years, if they are not re-filed by the IRS for another 10 years. Under the IRS new Fresh Start initiative entering into a Direct Debit Installment Agreement (DDIA) with the IRS negotiated by our office may allow you to request a withdrawal of the federal tax lien after a set number of payments.

A Certificate of Discharge of a lien is generally used when selling real property and the IRS normally is paid in full with the sale proceeds.

A Certificate of Lien Subordination is generally used in re-financing real property, allowing the re-financing of the property transaction to occur under certain situations.

The IRS will only consider the removal of a lien in rare cases where they admit they made an error by filing the Notice of Federal Tax Lien in the first place. However, the IRS makes errors like anyone else. Arguing your case with the IRS requires a strong, experienced advocate.

Need Help?

It is important that you work with a tax lawyer who can make the process easier for you rather than more complicated. If you are faced with an IRS controversy, choose a law firm with experience.

Call the Perliski Law Group at (214) 446-3934 for a free phone consultation about your tax problem. You can also contact Nancy by filling out the online form on this page.

IRS Wage Garnishment

Under §6330(a)(2), the IRS must send to the taxpayer a notice by either personal hand delivery, or through certified mail, or left at the taxpayer’s usual place of business. The notice must arrive at least thirty days prior to the levy taking place. If you receive a Notice of Intent to Levy, you should not ignore it.

Appealing the IRS garnishment

It is always possible to request an appeals conference during the initial 30-day period after receiving your final notices. This is referred to as a Collections Due Process (CDP) hearing.

If the IRS moves ahead with garnishment, then what?

The IRS  is not subject to the state and federal garnishment limitations, which means a wage garnishment can leave you with very little money each week to live on. When the IRS moves forward with your wage garnishment, your employer has no choice but to comply and they can be severely fined if they fail to do so.

Your employer will give you the IRS wage garnishment form and you should fill it out completely without delay. If a taxpayer does not fill out the IRS wage garnishment form, then the IRS will take a much bigger bite out of your paycheck.

How long with the levy last?

A levy in the form of  wage garnishment is considered to be a continuous levy, i.e. it needs to be applied only once and will be applicable to future wages until either released by the IRS under §6343 or the debt is fully paid.

What can be done to release the IRS levy?

The good news is that an IRS wage garnishment  can be stopped or lifted if it happens. However, the IRS will require that you be in tax compliance with their tax returns before they will consider lifting the IRS wage garnishment or IRS wage levy. Tax returns need to be up to date for all un-filed tax years.

There are  generally four options for obtaining a levy release:

1. Prove the levy is causing undue hardship

2. Enter into an IRS Payment plan and make your payments according to its terms

3.  You can file a Collection Appeal Request to appeal the filing of a levy itself. These appeal hearings are supposed to be scheduled and heard within five (5) days of filing.

4. You can also file a Form 911 Taxpayer Advocate Request to ask that the Taxpayer Advocate Office intervene on your behalf. The Taxpayer Advocate does not have the authority to release a levy themselves.

Need Help?

It is important that you work with a tax lawyer who can make the process easier for you rather than more complicated. If you are faced with an IRS controversy, choose a law firm with experience.

Call the Perliski Law Group at (214) 446-3934 for a free phone consultation about your tax problem. You can also contact Nancy by filling out the online form on this page.

IRS Bank Levy

An IRS bank levy is a tool the IRS uses in order to collect unpaid taxes from a delinquent taxpayer. An individual may be subject to a levy if they have money in the bank and owe taxes. The IRS has the authority to issue bank levies for taxpayers who have not responded to collection notices or phone calls.

At least 30 days before the levy is enacted and your accounts frozen, you will have received this notice in person at your home or business, or at your last known official address by certified or registered mail, return receipt requested. If you have received the first Notice of Intent to Levy by the IRS, contact the attorneys at the Perliski Law Group.

I waited too long and the IRS levied my bank account.

When the IRS serves the levy, the bank is required to freeze the taxpayer’s bank account immediately. Your bank is required to freeze all the money in your account(s) up to the amount of the levy (that’s the grand total of everything you owe the IRS) for 21 days. Then, if IRS has not issued a Bank Levy Release, your bank must send that money to the IRS.

What can the IRS seize from my bank account?

In short, whatever is in your bank account at the time the levy is served on the bank, up to the amount of the levy, will be subject to the levy and frozen.

What about my outstanding checks?

Don’t expect your bank to honor those checks ahead of the IRS levy. Checks, account charges or loan payments owed to the bank, won’t be paid until the amount of the levy is covered or until you make additional deposits.

What can I do about the levy?

Once you have hired the Perliski Law Group, we can call the IRS Revenue Officer whose name is shown on the Notice of Levy. During the 21-day period, we will have the time to fully examine your case and begin negotiations with the IRS Revenue Officer. We can encourage the Revenue Officer to release the funds from levy by coming up with an alternative collection method that won’t cause you a hardship.

Need Help?

It is important that you work with a tax lawyer who can make the process easier for you rather than more complicated. If you are faced with an IRS controversy, choose a law firm with experience.

Call the Perliski Law Group at (214) 446-3934 for a free phone consultation about your tax problem. You can also contact Nancy by filling out the online form on this page.

IRS Installment Agreements

Back taxes, penalties and years of accrued interest can result in large tax debts, totaling in the tens of thousands of dollars. Many people cannot afford to pay these debts outright. However, failure to take appropriate steps may expose you to IRS collection procedures, including wage garnishments, bank levies and liens on your property.

At Perliski Law Group we frequently use Installment agreements to reduce and manage clients’ tax liabilities, and avoid aggressive IRS collection procedures.

Requirements for an IRS Payment Plan

When determining whether a taxpayer qualifies for an installment agreement, the IRS evaluates an individual’s income and monthly expenses to determine the amount that can be paid toward the tax debt each month. The IRS may also examine a taxpayer’s personal and real property, require properties with equity to be liquidated and the proceeds paid toward his or her tax debts.

In order to approve an IRS payment plan, the IRS will require full financial disclosure either on a 433-A, 433-B or a 433-F Collection Information Statement. The financial statement will require you to disclose all of your assets, income, and expenses. The purpose of these forms is to determine first whether you have any assets you can sell to pay the debt quickly, and if not then how much you can afford to pay them each month.

The guidelines and formulas employed by the IRS are often not realistic and all too often fail to take into account the true expenses of the taxpayer, resulting in payments that can be very high or just unworkable. Properly completing these forms is critical to negotiating an IRS payment plan you can afford.

IRS Payment Plan Options

The IRS has many Payment Plan programs available which will give you from four months to ten years to pay the back taxes.

1. Guaranteed IRS Payment Plan or Installment Agreement: if you owe the IRS $10,000 or less of income tax, you are “guaranteed” an IRS payment plan over three years.

2. Streamlined IRS Payment Plan or Installment Agreement: if you owe $25,000 or less in non-trust fund taxes, you qualify for a five year IRS payment plan.

3. Non-Streamline IRS Payment Plan: This option requires full financial disclosure and if the IRS determines you can pay the back tax debt faster by liquidating assets or borrowing the money they will most likely deny your request for an IRS payment plan. Otherwise a payment plan is established based on what they believe you can afford to pay and negotiation plays a crucial role in a positive outcome.

4. IRS Partial Payment Installment Agreement: The IRS allows taxpayers who can’t pay their back tax liability in full within five years to qualify for an IRS payment plan. Full financial disclosure is required by the IRS, meaning that you must provide a detailed financial statement and proof of your income and assets. Under a partial payment installment agreement, you make monthly payments until you either pay it off or the statute of limitations expires. Any debt remaining after the statute of limitations expires is forgiven.

Need Help?

It is important that you work with a tax lawyer who can make the process easier for you rather than more complicated. If you are faced with an IRS controversy, choose a law firm with experience.

Call the Perliski Law Group at (214) 446-3934 for a free phone consultation to see how we can help you negotiate an IRS Installment Agreement you can afford. You can also contact Nancy by filling out the online form on this page.

IRS Offer in Compromise

In certain circumstances, a taxpayer may be able to negotiate a lower payment with the IRS to settle back taxes. An IRS debt settlement or IRS offer in compromise is an agreement between the taxpayer and the IRS in which the IRS agrees to settle IRS debt for less than the full tax debt owed in exchange for a lump-sum payment.

Located in Dallas, Texas the tax attorneys of Perliski Law Group have been helping clients with Bankruptcy and IRS back taxes for over 20 years.

IRS Tax Settlement Through Offers In Compromise

There are many television and radio ads promising to discharge individual’s tax debts for pennies on the dollar through offers in compromise (OIC). The fact is that OICs can be difficult to negotiate. The IRS has very strict guidelines regarding qualifications for an OIC, and rigid formulas it uses to determine how much money can realistically be collected from a taxpayer.

The IRS examines the taxpayer’s assets, income, liabilities and properties when determining whether to agree to an OIC.

The IRS may accept an OIC based on three grounds.

1. Acceptance is permitted if there is doubt as to liability. This ground is only met when there is a genuine dispute as to the existence or amount of the correct tax debt under the law.

2. Acceptance is permitted if there is doubt that the amount owed is fully collectible. Doubt as to collectibility exists in any case where the taxpayer’s assets and income are less than the full amount of the tax liability.

3. Acceptance is permitted based on effective tax administration. An offer may be accepted based on effective tax administration when there is no doubt that the tax is legally owed and that the full amount owed can be collected, but requiring payment in full would either create an economic hardship or would be unfair and inequitable because of exceptional circumstances.

Requirements Of An Offer In Compromise

In addition to making a lump-sum payment, taxpayers are often also required to complete other requirements such as:

1. Timely file tax returns for five years following the date of OIC acceptance

2. Pay tax liabilities on time for five years following the date of OIC acceptance

3. Timely file and pay estimated and employer withholding taxes for the current tax year

Successful Offers Require Personal Attention to Every Detail.

At the Perliski Law Group, we thoroughly evaluate our clients’ financial circumstances to determine whether the IRS will agree to settle IRS debt, the predicted amount of the IRS debt settlement and whether an IRS OIC is the best settlement strategy for each individual client. We then work closely with clients to gather all of the necessary documentation and develop strong positions they need to negotiate the best possible IRS debt settlement.

Need Help?

It is important that you work with a tax law attorney who can make the process easier for you rather than more complicated. If you need help with IRS back taxes, choose a law firm with experience.

For help with with an IRS debt settlement or IRS tax problems, call the tax attorneys at Perliski Law Group at (214) 446-3934 for a free phone consultation about your tax debt. You can also contact Nancy by filling out the online form on this page.

 IRS Payroll Tax Problems

Many businesses fall on hard times and make the mistake of ignoring payroll taxes to help them get through the rough patch. This is a very dangerous practice and the IRS can impose personal liability for the unpaid payroll taxes on any one “responsible”. In order to encourage the payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes, Congress passed a law that provides for the Trust Fund Recovery Penalty (TFRP). These taxes are called trust fund taxes because as an employer, you actually hold the employee’s money in trust until you make a federal tax deposit in that amount. 

The TFRP may apply to you if these unpaid trust fund taxes cannot be immediately collected from the business. The business does not have to have stopped operating in order for the TFRP to be assessed.

Who Can Be Responsible for the TFRP

The TFRP may be assessed against any person who:

1. Is responsible for collecting or paying withheld income and employment taxes, or for paying collected excise taxes, and

2. Willfully fails to collect or pay them.

A responsible person is a person or group of people who has the duty to perform and the power to direct the collecting, accounting, and paying of trust fund taxes. These people may include:

  • An officer or an employee of a corporation,
  • A member or employee of a partnership,
  •  corporate director or shareholder,
  • A member of a board of trustees of a nonprofit organization,
  • Another person with authority and control over funds to direct their disbursement,
  • Another corporation or third party payer,
  • Payroll Service Providers (PSP) or responsible parties within a PSP
  • Professional Employer Organizations (PEO) or responsible parties within a PEO, or
  • Responsible parties within the common law employer (client of PSP/PEO).

For willfulness to exist, the responsible person:

1. Must have been, or should have been, aware of the outstanding taxes and

2. Either intentionally disregarded the law or was plainly indifferent to its requirements (no evil intent or bad motive is required).

Using available funds to pay other creditors when the business is unable to pay the employment taxes is an indication of willfulness.

Have you been contacted by the IRS?

If you have been contacted by the IRS regarding the unpaid payroll taxes of a company that employed you or for whose benefit you provided contract payroll services, proceed carefully.  You may be asked to complete an interview in order to determine the full scope of your duties and responsibilities. Responsibility is based on whether an individual exercised independent judgment with respect to the financial affairs of the business. 

An employee is not a responsible person if the employee’s function was solely to pay the bills as directed by a superior, rather than to determine which creditors would or would not be paid. Nonetheless, the IRS is serious about stamping out this problem and often throws a wide net. Even blameless employees and contractors can end up owing the IRS thousands of dollars and be subjected to the full range of the IRS collection methods, including federal tax liens, wage garnishment, bank levies.

Call the Perliski Law Group at (214) 446-3934 for a free phone consultation to see how we can help you with your Payroll Tax Problem or Trust Fund Recovery Penalty assessment. You can also contact Benjamin Stolz, Esq. by filling out the online form on this page.