IRS Procedure Guides

How an IRS wage garnishment (Form 668-W) is issued, how the exempt amount is calculated, and the fastest ways to release the levy. Call (904) 227-7902.

How an IRS bank levy under Form 668-A works, why the 21-day hold matters, and how to get funds released before the bank sends them to Treasury.

How IRS levies work — wage, bank, receivables, FPLP, retirement, and seizure — plus exempt property, release grounds under IRC §6343, and CDP appeal rights.

The full IRS collection notice timeline explained: what each letter means, how much time you have, and when the IRS can legally levy.

The difference between an IRS federal tax lien and a levy, plus how lien subordination, discharge, and withdrawal (Form 12277) actually work.

How the IRS decides to assign a Revenue Officer, what first contact looks like, and how to respond when a field officer knocks on your door.

What the IRS Automated Collection System is, how ACS cases are handled, and how to move a case off ACS to negotiate a durable resolution.

How the IRS certifies seriously delinquent tax debt under §7345, what it means for your passport, and the fastest path to decertification.

A complete walkthrough of the IRS collection process — assessment, notices, ACS, Revenue Officers, liens, wage garnishments, bank levies, CSED, and taxpayer rights.

How the IRS collection process works step-by-step — from return filing and assessment through notices, liens, CDP hearings, and levy. IRC and IRM cited.

Step-by-step procedure to release an IRS wage levy (Form 668-W) — hardship, installment agreements, CNC status, appeals, and Taxpayer Advocate relief.

A plain-English guide to every common IRS notice and letter — CP14, CP2000, CP504, LT11, CP90, CP3219A — what each one means and your deadline to respond.

The four IRS installment agreement types — guaranteed, streamlined, non-streamlined, and Partial-Pay IA — with thresholds, forms, and how to qualify.

How the IRS evaluates an Offer in Compromise — the three grounds, the Reasonable Collection Potential formula, and what makes an offer succeed.

The real Offer in Compromise: the three legal grounds, every required IRS form (656, 656-L, 433-A/B OIC, 656-PPV, 2848, 13711), and lump-sum vs. periodic terms.

The real OIC math: 12- vs. 24-month remaining income multiplier, allowable expense standards, quick-sale asset valuations, and how the IRS recalculates.

How the IRS places accounts into Currently Not Collectible (Status 53), what qualifies as hardship, and how the CSED continues to run.

The three types of innocent spouse relief under IRC §6015 — traditional, separation of liability, and equitable — and how to qualify for each.

How First-Time Abatement and Reasonable-Cause penalty abatement work, when to claim each, and how to combine them across periods.

Teach and apply the 2026 IRS Collection Financial Standards: food/clothing, out-of-pocket health care, household size, Form 433-A / 433-F / 433-A(OIC), and worked examples for payment plans, OICs, and CNC hardship.

The truth about the IRS Fresh Start Program: who actually qualifies, what 'pennies on the dollar' really means, and how real resolution works.

How the IRS Office of Appeals works, when to file a protest, and how Appeals conferences produce settlements based on hazards of litigation.

How to request a Collection Due Process hearing with Form 12153, what CDP protects, and the 30-day deadline that pauses IRS levy action.

How the Collection Appeals Program differs from CDP, when CAP is the right tool, and the trade-off of no Tax Court review.

The three types of IRS audits — correspondence, office, and field — and how each one is worked from opening letter to final determination.

How the IRS files Substitute for Returns under §6020(b), what they cost taxpayers, and the correct procedure to replace them with actual returns.

How the IRS assesses the Trust Fund Recovery Penalty against responsible persons for unpaid payroll taxes, and how to defend at Form 4180 interview.

How a business tax return is prepared from books to filing — the workflow for C-corp (1120), S-corp (1120-S), and partnership (1065) returns.

How to clean up years of neglected bookkeeping — bank reconciliation, chart-of-accounts rebuild, and prior-period adjustments before tax filing.

How gig workers (Uber, DoorDash, Etsy, freelance) should track mileage, expenses, and 1099 income to lower self-employment tax and stay IRS-audit ready.

Owner-operator and company-driver tax deductions: truck expenses, per diem, depreciation, home office, mileage, and recordkeeping. Serving Jacksonville, JAXPORT, and Northeast Florida.