IRS Collections Defense Strategy

At Brotman Law, we focus on providing as much as we can for our clients. Our strategy pages give you a detailed look at how we approach each type of tax issue – so you can understand what to expect when you work with us.

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Tax Strategy & Optimization

• Business Tax Optimization
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• Residency & Multi-State Tax Issues
• Exit Planning and Other Corporate Transactions
• Real Estate and Investment Portfolio Optimization

Tax Defense

• Criminal Tax Defense
• IRS Audits
• California Income Tax (FTB)
• California Sales, Use, and Excise Tax (CDTFA)
• California Payroll Tax (EDD)
• IRS Tax Debt Resolution
• California Tax Debt Resolution
• Other State Tax Representation

Employee Retention Tax Credit

• Employee Retention Tax CreditFilings
• Employee Retention Tax CreditAudits
• Employee Retention Tax CreditAppeals
• Employee Retention Tax CreditLitigation

Other Complex Tax Issues

• International Tax Controversy and Compliance
• Multi-State Tax Compliance and Voluntary Disclosures
• Divorce/Legal Separation Tax Issues
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Criminal Tax Defense

What To Do If An IRS Agent Visits My Home Or Business?

What do you do if the IRS visits your home or business? Before you answer, make sure you read this article so you are better prepared with your response.

What Is Offer In Compromise (OIC)?

There is a way to significantly reduce your IRS tax debt. Find out if an Offer in Compromise will work for your situation.

What Is An IRS Tax Lien Release?

An IRS lien is bad news. If you have been slapped with a lien against your property, know your options for getting out from under it.

What Is The FAST Act?

The FAST Act gives the IRS power to revoke passports for tax debt over $50K. If you fall into that category, contact Brotman to help you restore your rights to travel abroad.

What If I Cannot Pay the IRS? Currently Non-Collectible Status

If you cannot pay your debt to the IRS, Currently Non-Collectible Status may be an option. Keep reading to find out if this strategy will work for you.

What Are IRS Bank Levies? [Definition & Examples]

Has the IRS threatened you with a bank levy? Follow our advice and you could get rid of it in 21 days.

What Are IRS Allowable Living Expenses? [Definition & Classifications]

The IRS guidelines for allowable living expenses are carved in stone. If you are trying to make your case to the IRS, Brotman Law can help you.

Am I Eligible for a IRS Tax Penalty Abatement?

Would you like to knock the penalties off your tax bill? Tax experts explain how you can plead your case to the IRS.

Requirements and Benefits of a Streamlined IRS Payment Plan

Would you like to get a fresh start with the IRS? To get them off your back for good, consider a Streamlined IRS Payment Plan.

5 Strategies to Resolve Tax Debt with the IRS

Dealing with the IRS is a hassle. Here are five strategies to help you resolve your tax debt and save your sanity.

How to Request a Partial Payment Plan with the IRS

Unable to pay your entire debt to the IRS? A partial payment plan might be your answer.

What Are The Rules For An IRS Offer In Compromise?

Can an Offer in Compromise reduce your debt to the IRS? An experienced tax attorney can show how you may qualify.

How to Negotiate a Payment Installment Agreement with the IRS

Do you owe the IRS? The good news is that the IRS will accept payment installment agreements.

IRS Wage Garnishments: What You Need to Know

Are you facing wage garnishment from the IRS? If so, you need to read this chapter ASAP to find out what you need to do to stop it.

IRS Tax Debt Relief Options

Do you owe the IRS? If so, do not panic. We will show you the relief options you have to get out of debt and get the IRS off your back.

6 Tips for Dealing with IRS Revenue Officers

Here are six tips for dealing with IRS revenue officers that will take the pain out of the process.

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The Audit Process Step by Step

Here's what happens from the moment you receive an audit notice to resolution:

1. Notice received — The IRS sends a letter explaining what they're examining and what documentation they need
2. Power of Attorney filed — We sign Form 2848, which means the IRS talks to us, not you
3. Document review — We review every document before anything goes to the IRS. We provide exactly what's needed — nothing more
4. Examination — The IRS reviews your records. For office and field audits, we attend all meetings in your place
5. Proposed adjustments — If the IRS wants to make changes, they issue a written proposal. We review it line by line
6. Negotiation or appeal — We challenge anything we disagree with. If we can't resolve it at the exam level, we take it to appeals
7. Resolution — Case closed. We make sure you understand the outcome and what it means going forward

Why You Need Professional Representation

Here's the reality: anything you say to the IRS can be used against you. Even an innocent statement can be misinterpreted, taken out of context, or used to expand the scope of your audit.

Your CPA probably filed your return. That's great. But filing a return and defending one are two completely different skills. You wouldn't send your dentist to perform heart surgery — the same logic applies.

A qualified tax attorney knows IRS procedures inside and out, understands the legal standards the IRS must meet, and knows exactly how to position your case for the best possible outcome.

Appeals & Next Steps

If you disagree with the audit results, you have the right to appeal. The IRS Office of Appeals is independent from the examination division, and they settle the majority of cases they hear.

We've won over 100 appeals by building cases that are thoroughly documented and legally sound. The key is presenting a clear, well-organized argument that makes it easier for the appeals officer to rule in your favor.

If appeals doesn't resolve it, the next step is Tax Court. We're prepared for that too, but in our experience, most cases settle well before they get to trial.

How to Prevent Future Audits

Once your audit is resolved, the last thing you want is another one. Here's what we recommend to minimize your risk:

• Keep meticulous records — especially for deductions and business expenses
• Report all income — even if you didn't receive a 1099
• File on time, every time
• Use actual calculated figures rather than round numbers — while not a major audit trigger on its own, it's a best practice that signals accuracy in your records
• Work with a qualified tax professional who understands your situation
• Consider a proactive tax strategy engagement to optimize your structure and reduce risk