IRS defense and resolution
Being selected for examination can feel like losing control of your own finances. It is not. Every IRS matter has a defined procedure, a defined standard of proof, and a defined path out. We know all three.
Authority to represent
Representation before the IRS is governed by Treasury Department Circular 230, codified at 31 C.F.R. Part 10. Only enrolled agents, certified public accountants, and attorneys hold unlimited practice rights. Everyone else is limited or cannot represent you at all.
Daniel H. Guarin is an Enrolled Agent, licensed by the U.S. Department of the Treasury, and a Fellow of the National Tax Practice Institute, a designation awarded by the National Association of Enrolled Agents to practitioners who complete its advanced representation curriculum.
Once Form 2848, Power of Attorney and Declaration of Representative, is on file, the Service communicates with us. You stop receiving the calls.
Where clients usually start
Situation 01
Whether it is one year or ten, the exposure grows while the returns sit unfiled. Failure to file and failure to pay penalties accrue under IRC §6651, and the assessment statute does not begin to run until a return is filed. Filing is almost always the first step out, not the last.
Situation 02
An examination notice is a request for substantiation, not a verdict. We take over the correspondence, control what is produced and when, and keep the scope of the examination from expanding into years and issues the Service did not originally raise.
Situation 03
Liens, levies, and wage garnishments are collection tools with statutory limits and statutory releases. Levy release is available under IRC §6343 in defined circumstances, and a Collection Due Process hearing under IRC §§6320 and 6330 has a hard deadline that is easy to miss.
Situation 04
The right answer depends on your actual financial picture. An installment agreement under IRC §6159, an Offer in Compromise under IRC §7122, or Currently Not Collectible status are different remedies with different eligibility rules. Choosing wrong wastes months.
Representation services
Each item above is a specific statutory or administrative procedure with its own eligibility requirements, forms, and deadlines. Nothing here is a promise of a particular outcome. Which remedy applies, and whether it applies at all, depends entirely on facts we review with you first.
What to expect
Bring every notice, even the ones you did not open. The notice number tells us where in the process you are and, in several cases, how long you have to respond before the next step is automatic.
Account and wage transcripts show what the Service has actually assessed, what it believes you earned, and which years are open. That record, not memory, determines the strategy.
Some remedies you will qualify for. Some you will not. You will hear which is which, along with a written estimate of our fees, before you decide anything.
Returns get filed, the power of attorney goes on record, and the Service deals with us. After the matter closes we keep you current so it does not happen twice.
Common questions
Sometimes. An Offer in Compromise under IRC §7122 is a real statutory remedy, but eligibility turns on the Service's calculation of reasonable collection potential based on your assets, income, and allowable expenses. Many taxpayers who have seen the advertisements do not qualify. We will tell you honestly whether you do before you spend money finding out.
Criminal prosecution for non-filing is uncommon and generally involves affirmative acts of evasion rather than returns that simply were not filed. The far more common outcome is civil penalties and interest under IRC §6651 that keep accruing. Voluntarily coming into compliance before the Service contacts you is materially better than the alternative. If you have concerns about criminal exposure, tell us in the first conversation so we can address it appropriately.
IRC §6343 requires the Service to release a levy in defined circumstances, including when the levy creates an economic hardship. Whether that applies to you depends on your financial condition and on getting the right information in front of the right person quickly. Bank levies in particular have a short window before funds are remitted.
In most matters, no. Once Form 2848 is filed, we are your representative and the Service directs communications to us. There are limited situations where the Service can require your personal appearance, and we will tell you if yours is one of them.
CPAs hold unlimited practice rights, so a CPA may represent you. The practical question is whether representation work is something they do regularly. Examination and collection practice is a different discipline from preparation, with its own procedures and its own standards of proof.
You receive a written estimate of our fees, scoped to the actual matter, before any work begins. The initial consultation is complimentary and carries no obligation.
There is a solution
Bring us the notices. We will explain where you stand, what remedies are genuinely available, and what it will cost to resolve. Complimentary and strictly confidential.