strategies-init Archives - Page 21 of 75

Innocent Spouse Relief

April 23, 2026October 7, 2020 by Brotman Law

Tax attorney consultation at Brotman Law

Key Takeaways

This is a concept in the law known as joint and several liability, meaning that the spouses are responsible for any tax liabilities together (jointly) but can be held responsible for them as individuals (severally).
This is why when a married couple signs their tax return, both parties are attesting to the accuracy of the tax that is owed.
The rationale behind this is that it would be unfair to limit the collection rights of the IRS by virtue of an agreement that it was not a party to.

The Theory of Innocent Spouse Relief

Because of certain benefits that filing jointly allows, many married taxpayers elect to file joint returns. However, filing a joint return carries the added burden of both parties being liable for the tax due. In addition, under the IRS code, married taxpayers who file jointly are each liable for any additions to the tax, penalties, or interest associated with the account.[1]

How to File an IRS Interest Abatement

April 23, 2026October 7, 2020 by Brotman Law

A common complaint I receive from many of my clients is that their IRS liability has increased substantially due to the penalties and interest that have been tacked on to the account (most of these clients are considering submitting an IRS penalty abatement).

Key Takeaways

A common complaint I receive from many of my clients is that their IRS liability has increased substantially due to the penalties and interest that have been tacked on to the account (most of these clients are considering submitting an IRS penalty abatement).
It does not seem fair, but not everything in life is fair, and it seems x1,000 when dealing with the IRS. If it helps, you can think of the IRS as just another business.
The IRS has a different structure with assessing interest and how much you pay depends on the amount due, how many years you are behind and the circumstances surrounding your delinquency.

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

April 23, 2026October 7, 2020 by Brotman Law

Key Takeaways

While the taxpayer is in not collectible status, the 10-year statute of limitations still applies within this context.
Taxpayers whose assets cannot be found are more likely to receive consideration for CNC.
Taxpayers must provide an outline of “allowable monthly expenses (expenses related to life, health, welfare, or the production of income)” (Hein).

When slapped with a staggering tax bill, very few people have the luxury of being able to pay the amount due in full. If that is you and you have exhausted all other repayment options, you might consider opting for Currently Non-Collectible Status (CNC). While this option is not for everybody, it can stall the collection process until you can come up with a solution to pay what you owe. We understand the frustration and embarrassment of being in this position and we can help. Keep reading to learn if you are eligible and if you have questions, feel free to give us a call.

What Are the Rules for an IRS Offer in Compromise

April 23, 2026October 7, 2020 by Brotman Law

An Offer in Compromise (OIC) is one repayment plan that you can negotiate with the IRS to reduce your tax debt. With an OIC, you are proposing paying a lesser amount to the IRS, based on your ability to pay. This is a good strategy, but bear in mind, that it is not an easy or comfortable process.

Key Takeaways

Salability of Assets
Current Assets: Cash and Cash Equivalents
Monthly Cash Flow
Income and Expense Table and Future Income
Future Income Potential

How the IRS Conducts Financial Analysis

April 23, 2026October 2, 2020 by Brotman Law

If you are trying to work with the IRS on an installment payment agreement of your tax debt, you may be wondering exactly how they determine who gets approved and who does not. It probably feels like, “which way is the wind blowing that day?”

Key Takeaways

If you are trying to work with the IRS on an installment payment agreement of your tax debt, you may be wondering exactly how they determine who gets approved and who does not. It probably feels like, “which way is the wind blowing that day.
Fortunately, the process is a little more objective than that. The IRS has a complex system of tables and guidelines that they use to determine what the standard of living is for your particular region.
The IRS will also look at your assets both personal and related to your business. There also is a little leeway for special circumstances, such as additional expenses you need to take care of your family or run your business.

How to Navigate IRS Collections Forms

April 23, 2026October 2, 2020 by Brotman Law

One reason why people get so frustrated with the IRS is because the IRS makes it so onerous to do business with them. There are forms and forms on top of forms, then there are schedules and more documentation and paperwork. There are also pages and pages of instructions, printed in the smallest type possible, which are equally challenging, especially if you are a novice in interpreting IRS guidelines.

Key Takeaways

One reason why people get so frustrated with the IRS is because the IRS makes it so onerous to do business with them. There are forms and forms on top of forms, then there are schedules and more documentation and paperwork.
It is no wonder that so many taxpayers just give up all together and just end up paying the entire debt (with penalties and interest) by using credit cards and high-interest loans, or burying their head in the sand. Neither is the best solution.
Naturally, this is the case if you wish to initiate an installment agreement to repay your debt to the IRS. Before you throw your hands up in despair, keep reading. We are going to explain the main forms you need to apply for an IRS installment agreement.

What Are IRS Bank Levies? [Definition & Examples]

April 23, 2026October 2, 2020 by Brotman Law

When the IRS attaches a levy to your bank account, you know they mean business. In short, the IRS can seize your checking and savings accounts and use the funds to satisfy your tax debt.

Key Takeaways

When the IRS attaches a levy to your bank account, you know they mean business. In short, the IRS can seize your checking and savings accounts and use the funds to satisfy your tax debt.
When that happens you feel helpless. You are facing having literally no money to live on. You are in an impossible situation, or so it feels.
That is why I wrote this chapter. I am going to explain what an IRS bank levy is how the process works.

When that happens you feel helpless. You are facing having literally no money to live on. You are in an impossible situation, or so it feels.

5 Strategies to Resolve Tax Debt with the IRS

April 23, 2026October 1, 2020 by Brotman Law

Key Takeaways

Keep in mind what the result is that you are seeking and try to steer the representative toward giving you that resolution.
Why put yourself through such misery.
Second, repeat the resolution back to the agent to make sure your understanding of the resolution is confirmed.

Dealing with the IRS is a royal pain, regardless of how much or how little you owe. If dealing with the IRS Automated Collection System (ACS) is making you pull your hair out, here are five strategies that you can use on your own to get through. The good news is that these techniques are simple and do not cost anything. All it takes is a little planning and a lot of patience.

What Are the Consequences of Running from the IRS?

April 23, 2026October 1, 2020 by Brotman Law

Key Takeaways

Having tax issues with the IRS is extremely stressful, regardless of how you landed there.
Faced with all of this, when the “fight or flight” response kicks in, many taxpayers decide to flee.
There are exceptions to this three-year rule.

Having tax issues with the IRS is extremely stressful, regardless of how you landed there. First, there is the crushing worry about the financial implications. Nobody likes being in substantial debt, especially, when it threatens your standard of living or the stability of your home or business.

Overview of the IRS Collections Process for Non-Tax Lawyers – Introduction

April 23, 2026July 17, 2020 by Brotman Law

Good morning. I’m Sam Brotman with Brotman Law here to give you an overview of the IRS collection process for non-tax lawyers. I have a running joke with a lot of my family law attorney colleagues that I’m often the most popular person in their divorce cases. And the reason for that is because I’m solving a very, very complex issue that oftentimes the sides can’t agree on and most everybody hates their own lawyers. So, as a general frame of reference, what we do as tax people is solve really particularly nasty problems that most people just don’t want to deal with. But my goal here today is to give you an overview of the IRS collection process because it causes a lot of fear for people’s clients and to better inform you on how collections work within the IRS to dispel some of the myths and some of the preconceive stereotypes that you may have about how the IRS tends to operate. As part of the presentation, what I will be covering today is kind of a general overview on how to tax returns are filed and how balance dues occur within the IRS systems.

Key Takeaways

Good morning. I’m Sam Brotman with Brotman Law here to give you an overview of the IRS collection process for non-tax lawyers. I have a running joke with a lot of my family law attorney colleagues that I’m often the most popular person in their divorce cases.
From there, we’re going to talk about the Automated Collection Systems process or ACS. After that, I will cover what revenue officer does, who these people are, what their job functions are and how they operate within IRS collections.
Tax is an area of law that is highly specialized. It is one that touches multiple areas of law. In my experience as a tax attorney, we have touched family court litigations; we have touched probate law litigations, state planning.