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Streamlined IRS Payment Plans

April 23, 2026October 3, 2013 by Brotman Law

Introduction to Streamlined IRS Payment Plans

One of the ways that you can resolve a liability is with an IRS payment plan. The IRS generally accepts payment plans when the taxpayer does not have sufficient assets available to pay their liability in full. Payment plans are seen as a method of compromise by the Service that the taxpayer to avoid any adverse collection activity (assuming they remain true to the conditions of the payment plan) while paying down their liability to the government. However, IRS payment plans can be difficult to negotiate, in part because the IRS usually requires a complicated financial statement on the part of the taxpayer. A little known trick to taxpayers though is that you are sometimes able to set up a payment plan and it is virtually guaranteed to be accepted without having to undergo much of the financial disclosures generally required by the IRS. These are known as streamlined IRS installment agreements or streamlined IRS payment plans.

Key Takeaways

One of the ways that you can resolve a liability is with an IRS payment plan. The IRS generally accepts payment plans when the taxpayer does not have sufficient assets available to pay their liability in full.
There are a few basic requirements to qualify for this type of tax relief. First, as is a requirement with any of the IRS payment plans, the taxpayer must be current on all tax filings and be up to date on all estimated tax payments over the course of the year.
In closing, if you meet the requirements for one of the streamlined IRS payment plans then they are a great way to alleviate your balance due without too much effort expended.

IRS Revenue Officers and Strategies for Dealing with Them – Part Five

April 23, 2026October 2, 2013 by Brotman Law

IRS Revenue Officers Tip # 6 – Knowing When to Get Tough

This is one of the most difficult things for me to advise you on how to do properly and effectively. Experience and knowledge of tax procedure have seasoned me throughout the years on when is an appropriate time to get tough with your revenue officer. The fact of the matter is that some revenue officers will try to take advantage of your weakened position and, if you let them, they will walk all over you. Some will go on a fishing expedition by requesting a ridiculous amount of documentation to substantiate the positions on your financial statement or for them to conduct their investigation. Some will take a hard line position by insisting on good faith payment amounts or monthly installment payment amounts that are too difficult for the taxpayer to meet without them suffering financial hardship.

Key Takeaways

This is one of the most difficult things for me to advise you on how to do properly and effectively. Experience and knowledge of tax procedure have seasoned me throughout the years on when is an appropriate time to get tough with your revenue officer.
As I mentioned, it is always better to be nice to the revenue officer and maintain an amicable relationship. However, sometimes this is not always possible and some people just need to be put into check.
In closing, I hope that these tips have been helpful for you in learning how I deal with revenue officers. My goal here was to assist you in achieving better results and to minimize the stress that an IRS collection matter can put on your life.

IRS Revenue Officers and Strategies for Dealing with Them – Part Four

April 23, 2026October 2, 2013 by Brotman Law

IRS Revenue Officers Tip #5 – Manage Your Expectations

One of my favorite IRS revenue officer sayings is that “the IRS is not a bank.” I find this slightly humorous in light of how many people have outstanding tax liabilities, but it also is a key takeaway about the mindset in which revenue officers approach their cases. IRS revenue officers are tasked with achieving the best possible resolution for the government, which means having the taxpayer satisfy their liability as soon as possible and/or squeezing as much money out of the taxpayer over the long run as they can without putting the taxpayer in financial hardship. Do not think for a second that they are going to sway from this purpose. In addition, revenue officers have a manager look over and approve all resolutions before they become final. If they slack in their job, they will hear about it from their managers.

Key Takeaways

One of my favorite IRS revenue officer sayings is that “the IRS is not a bank.
For example, one of the most important and difficult questions that I get from families with IRS problems is whether or not they are going to be able to keep their kids in their private schools or pay their college tuition on an IRS payment plan.
The main thing that I want to communicate to you is that you need to manage your expectations going into the process of what the end result is going to be.

IRS Revenue Officers and Strategies for Dealing with Them – Part Three

April 23, 2026October 2, 2013 by Brotman Law

IRS Revenue Officers Tip #3 – Get on the Revenue Officer’s Good Side by Making Life Easy For Them

Whatever your occupation, there are just some people that we encounter over the course of our chosen professions that make life difficult for us. They may turn in things that are substandard and require a lot of your time to make right. They may require constant follow up in order to get the things that you have asked for or miss appointments or deadlines without notifying you in advance. You may be one of these people to someone else, but absolutely do not be that person to your revenue officer. Getting on the revenue officer’s bad side is never a good thing. They will be generally less inclined to give you the resolution you are seeking and will make interactions with them more stressful and more difficult for you.

Key Takeaways

Whatever your occupation, there are just some people that we encounter over the course of our chosen professions that make life difficult for us. They may turn in things that are substandard and require a lot of your time to make right.
In addition, missing deadlines with the revenue officer can lead to harsh consequences. They can place a lien or levy you pretty quickly if you start to get out of line.
IRS revenue officers generally have a lot going on. They have roughly forty cases or so to sift through.

IRS Revenue Officers and Strategies for Dealing with Them – Part Two

April 23, 2026October 2, 2013 by Brotman Law

IRS Revenue Officers Tip #1 – Be Aggressive in Getting Everything Ready BEFORE the Revenue Officer Gets Involved.

Key Takeaways

Tax resolution services for self-employed individuals and independent contractors (individual tax resolution)
Tax resolution services for individuals and families (individual tax resolution- W2 and wage earners)
Legal representation before IRS collections {{cta(‘169c92b5-8355-4ceb-80f4-acb2fe9313da’)}}

There are two things that an IRS revenue officer judges themselves on when it comes to their own job performance: how much money they can collect toward the satisfaction of the liability and how fast they can close a case out. From the taxpayer standpoint, the most important objective other than a successful resolution to your account is to get them out of your life as soon as possible. No one likes the IRS looking over their shoulder and the longer that they linger than the more opportunity exists for them to make your life miserable. So do not let them.

IRS Revenue Officers and Strategies for Dealing with Them – Part One

April 23, 2026October 2, 2013 by Brotman Law

Introduction: About IRS Revenue Officers

IRS revenue officers are the most senior collections agents in the IRS.[1] IRS revenue officers handle those delinquent accounts that the IRS places the highest priority on, so much so that the government has assigned a local agent to specifically work the case in order to collect what is owed to 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. They can retrieve third party records through summons, contact your employer, show up at your home or work, and seize a variety of assets (wages, accounts receivable, bank accounts, brokerage accounts, merchant accounts, etc…) in order to satisfy your tax liability. 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. Failure to do so may end you up on the bad side of the revenue officer and may make your life extremely difficult.

Key Takeaways

IRS revenue officers are the most senior collections agents in the IRS.
Many revenue officers are nice people and there some I would consider professional friends. However, I am under no illusions when I have to deal with a revenue officer.

Strategies for the IRS Automated Collection System – Part Two

April 23, 2026October 2, 2013 by Brotman Law

IRS Automated Collection System Strategy #3 – Do not be afraid to play the IRS Automated Collection System lottery

I can often tell from the first minute of the call with the Automated Collection System representative how things are going to go during the call. If the representative is rude or short with me during that first minute, often times I will hang up and call back to get another Automated Collection System representative (what I call affectionately the ACS lottery). There is zero point to spending an entire phone call arguing with someone, which will only frustrate you and is unlikely to lead to the result you are seeking. Why put yourself through such misery? Instead, if your representative if nasty or you get a bad feeling during the call, just bail. You may waste an hour waiting on hold in order to call them back, but you will be glad that you did when you get the result that you wanted.

Key Takeaways

I can often tell from the first minute of the call with the Automated Collection System representative how things are going to go during the call.
Payment plans are based on a simple formula. Generally, if you owe fifty thousand dollars or less, your Automated Collection System representative will want you to pay your balance completely in a maximum of seventy-two months (five years).
I believe that at this point I have likely negotiated hundreds and hundreds of resolutions for taxpayers through automated collection systems. Most of these have gone off without a hitch, my client is pleased, and everyone moves on with their life as it was.

Strategies for the IRS Automated Collection System – Part One

April 23, 2026October 2, 2013 by Brotman Law

Many taxpayers get frustrated when dealing with the IRS Automated Collection System (ACS). After what can be some long wait times, taxpayers are sometimes presented with seemingly inflexible options for resolving their balance due to the IRS. After reaching an impasse with ACS, they often resort to hiring professional help to resolve their tax problems. While I do appreciate the business from prospective clients, I am sympathetic to their financial difficulties and encourage them to at least try to resolve their own tax issues before turning to professional assistance. In the spirit of trying to encourage this, I have put together a short list of some of my best strategies for dealing with ACS.

Key Takeaways

Many taxpayers get frustrated when dealing with the IRS Automated Collection System (ACS). After what can be some long wait times, taxpayers are sometimes presented with seemingly inflexible options for resolving their balance due to the IRS.
One of my favorite sayings is that you win more flies with honey than with vinegar. No truer is that statement than in my experience dealing with the IRS Automated Collection System.
So the first thing to do when you get on the phone with the IRS Automated Collection System representative is to disarm any hostility. I thank them for taking my call if I have been waiting on hold for a really long time.

How IRS Collections Works – Part Five

April 23, 2026October 1, 2013 by Brotman Law

IRS Collections Step Seven and Eight – Adverse Actions Against the Taxpayer

Finally, we turn to the most serious of actions by IRS collections: Property seizures (including levies) and lawsuits filed against the taxpayer.

Key Takeaways

Finally, we turn to the most serious of actions by IRS collections: Property seizures (including levies) and lawsuits filed against the taxpayer.
After the Notice of Intent to Levy is sent out notifying the taxpayer of the government’s intent to seize property; any and all taxpayer property is subject to seizure (barring a few specially exempted items).
The levy is also usually continuous until the liability is 1) paid in full by the taxpayer or 2) a suitable alternative is agreed to by the government.

How IRS Collections Works – Part Four

April 23, 2026October 1, 2013 by Brotman Law

IRS Collections Step Six – Your Case is Assigned to the Field to be Handled by a Revenue Officer

When telephonic contact fails and the efforts of ACS are not fruitful and if your case meets a certain collection priority (usually based on the amount due or estimated due by the IRS), then you will be referred by ACS to the field where a local IRS office will assign you to a revenue officer. Revenue officer assignments are based geographically on the IRS office that is closest to the taxpayer. These offices contain collection personnel, who handle collection efforts at the local level.

Key Takeaways

Revenue officers are highly skilled collection agents within the IRS that resolve accounts the IRS feels are a collection priority. Most revenue officers have some sort of financial background or previous collections experience.
In addition, revenue officers have the power to issue summons to the taxpayer and third parties, such as banks or other financial institutions. They can demand that the taxpayer show up to their office at a designated time with records in hand.
If your account has gotten to the point where a revenue officer is involved, then you are at the highest level within the IRS for collections until district counsel gets involved and initiates legal action against you and/or your property.