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Working with Brotman Law on Your IRS Collections Matter

May 25, 2026July 2, 2020 by Brotman Law

Beating IRS Collections at Its Own Game

Key Takeaways

Here is the thing to keep in mind With IRS collections. IRS collections is really about what is the best end result for the client. How much can the client afford to pay? How much does the client want to pay.
With collections, you know how the IRS is going to perform the financial analysis. You know the way that they are going to look at certain items of income. You know the way they are going to look at certain business expenses.
It is very easy to want to say, “I want to get on a $500 a month payment plan.

IRS Installment Agreements: Types, 2026 Fees, and How to Qualify

July 12, 2026July 2, 2020 by Brotman Law

An IRS installment agreement is a monthly payment plan for tax debt — and for most individuals who owe $50,000 or less, it can be set up online in minutes, with up to 72 months to pay and no financial disclosure required. Owe more, or need payments the streamlined math won’t allow, and the IRS will want a collection information statement (Form 433 series) before agreeing — that’s where terms get negotiated, and where representation earns its keep. Interest keeps accruing during any plan, but the failure-to-pay penalty drops to 0.25% per month while the agreement is active. Setup fees run $31–$225 depending on how you apply and pay.

By Sam Brotman, JD, LLM, MBA · Last updated July 2026

Watch: how an IRS payment plan works

What is an IRS Installment Agreement?

IRS Revenue Officers and Strategies for Dealing With Them

July 5, 2026July 2, 2020 by Brotman Law

IRS Revenue Officers

Key Takeaways

IRS revenue officers are the most senior collections agents in the IRS.
Generally, these individuals are highly trained and will incorporate an arsenal of tools and tactics in order to resolve the account in the favor of the IRS.
Having a revenue officer assigned to your collection account is a serious matter and it is important to take that person and their collection efforts seriously.

IRS Tax Liability Resolution Options

July 5, 2026July 2, 2020 by Brotman Law

Tax Liability Resolution Options

Key Takeaways

Once an IRS tax liability has become final, the taxpayer has a few options for dealing with it.
As a helpful guide to assessing what exactly the consequences of each action are, I have put together a short list of some of the advantages and disadvantages of each option.
– Often, the IRS will give you 90-120 days to gather the needed funds to pay the liability off.

An Overview of California Tax Matters

July 5, 2026July 2, 2020 by Brotman Law

Key Takeaways

California state tax issues are confusing because they rules are not quite the same as the federal system and it is not a user friendly as dealing with the IRS (funny as that sounds.
First, let us get this out of the way. We are often surprised at the reaction that we get from the people we meet outside of our tax world who would never of or had not considered hiring a tax attorney to deal with their California tax problem.
One of the driving principles of our firm is value. We actively screen matters to make sure that the ones we accept will provide value for our clients.

The IRS Collections Process in a Nutshell

May 25, 2026July 2, 2020 by Brotman Law

What is the IRS collection process? People not paying their taxes is a very serious issue for the IRS. It is something that we as tax practitioners call the tax gap. The IRS collection process is an increasingly serious step of collection measures designed to get people in compliance and make sure they stay in compliance.

Key Takeaways

What is the IRS collection process? People not paying their taxes is a very serious issue for the IRS.
One of the reasons people complain about penalties and interest so often is because it is a deterrent that the IRS uses to make sure that you do not owe money on your taxes.
Usually, the IRS will give you a lot of latitude and opportunity to resolve your tax issue within reason. One of the favorite sayings of the revenue officers that we deal with is that the IRS is not a bank.

The Consequences of Running From The IRS

July 5, 2026July 2, 2020 by Brotman Law

Key Takeaways

The consequences of running from the IRS are specific to federal tax laws that govern the ability of the agency to pursue and recover tax funds as well as those tax laws that govern your response to notices of tax deficiency.
It is important to understand that the statute of limitations for taxes never runs out. Specifically, “[t]he IRS has no time limit if you never file a return or if it can prove civil or criminal fraud” (Wood, “Even the IRS Has Time Limits,” 8/15/2013).
There are exceptions to this three-year rule. If you substantially understate your income, then the statute runs six years.

The Complete Guide to IRS Audits

May 25, 2026July 2, 2020 by Brotman Law

Key Takeaways

What Is an IRS Audit?
Types of Audits
How Does the Audit Proceed?
Presentation Is Important
What Constitutes Taxable Income?

What Is an IRS Audit?

It is every small business owner’s worst nightmare … they have been notified by the IRS that they are going to be audited. IRS audits have a lot of bad connotations, but on a very basic level, an IRS audit is the IRS coming in and checking that your tax return was filed correctly.

Frequently Asked Questions About the IRS Audit Process

May 25, 2026July 2, 2020 by Brotman Law

FAQs

Key Takeaways

The penalty structure in an audit can range anywhere from five percent, all the way up to a 75 percent. It depends on the conduct and the course of dealing during the audit and how the material is presented.
That is why it is really important to avoid the stigma of fraud going forward in your IRS matter. In the event that a civil fraud penalty is issued, the most likely course of action is an IRS appeals.
One of the important things to think about when you are hiring a representative or when you are making the decision on who to represent you in the audit, is how you are going to deal with the issue of penalties and mitigate them as much as possible.

California Sales Tax Audits: The Complete Guide

May 25, 2026July 2, 2020 by Brotman Law

Key Takeaways

If you are a small business owner in California, you should be collecting and reporting sales tax.
A sales tax audit is exactly what it sounds like; the government comes in and checks to make sure that sales tax was paid properly.
What does the sales tax audit process look like?

Sales Tax Audits