Washington, DC tax counsel · Nationwide IRS representation
Washington, DC IRS collections defense.
The firm has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in IRS collection matters nationwide.
Each matter begins with the collection notice, the assessed balance, and any lien, levy, or hearing deadline shown on the letter.
Start with the unpaid balance and the notice.
If a tax debt cannot be paid in full, the IRS describes options that may include a payment plan, an offer in compromise, a temporary delay of collection, and penalty relief. Most payment plans and relief options require that required tax returns are filed.
A federal tax lien is the government’s legal claim against property after the IRS assesses a liability, sends a bill, and the tax remains unpaid. A levy is different. A levy takes property to pay the tax. The paper notice controls which of those steps the IRS says it is taking.
Official source: Get help with tax debt
Official source: Understanding a federal tax lien
Official source: What is a levy
The work
How the firm approaches IRS collection defense.
Read the notice
Identify the tax years, the assessed balance, any lien or levy warning, hearing rights, and the response deadline printed on the letter.
Reconcile the account
Compare the IRS balance with filed returns, prior payments, credits, and any open examination or appeal.
Identify available options
The IRS describes payment, installment agreements, offer in compromise, a temporary delay of collection, and penalty relief as possible paths, subject to eligibility.
Protect hearing rights
If the notice offers a Collection Due Process hearing, calendar the date printed on the letter and follow the request instructions in that notice.
Payment options and hearing rights.
IRS installment agreements allow payment over time when the taxpayer qualifies. An offer in compromise is a separate program to settle a tax debt for less than the full amount if the taxpayer qualifies. Eligibility depends on the account, filing compliance, and the IRS’s collection analysis. This page does not determine whether any option is available in a particular matter.
LT11 and Letter 1058 are final notices of intent to levy and notices of a right to a Collection Due Process hearing. The IRS says to request that hearing within 30 days from the date of the letter. The date and instructions on the notice control. Do not use this page to calculate that deadline.
Some collection actions also qualify for the Collection Appeals Program. IRS Publication 1660 explains the difference. Using one hearing path can limit what another hearing can consider.
Official source: Payment plans
Official source: Offer in compromise
Official source: Collection Due Process FAQs
Official source: Requesting an appeal
Official source: IRS Publication 1660
Official source: IRS Publication 594
Questions
Common questions.
What does an IRS collections attorney in Washington, DC handle?
An IRS collections attorney represents individuals and closely held businesses facing an unpaid tax balance, a federal tax lien, a levy, or a payment option. Law Office of Alexander Powell, PLLC has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents those clients in IRS collection matters nationwide. Each matter begins with the collection notice, the assessed balance, and any lien, levy, or hearing deadline shown on the letter.
What is the difference between an IRS tax lien and an IRS levy?
A federal tax lien is the government’s legal claim against property after the IRS assesses a liability, sends a bill, and the tax remains unpaid. A levy is different. A levy takes property to pay the tax. The paper notice controls which of those steps the IRS says it is taking.
What payment options does the IRS describe for unpaid tax?
If a tax debt cannot be paid in full, the IRS describes options that may include a payment plan, an offer in compromise, a temporary delay of collection, and penalty relief. IRS installment agreements allow payment over time when the taxpayer qualifies. Most payment plans and relief options require that required tax returns are filed. This page does not determine whether any option is available in a particular matter.
What is a Collection Due Process hearing?
LT11 and Letter 1058 are final notices of intent to levy and notices of a right to a Collection Due Process hearing. The IRS says to request that hearing within 30 days from the date of the letter. The date and instructions on the notice control. Do not use this page to calculate that deadline. A Collection Due Process request, if available, is heard by the IRS Independent Office of Appeals.
Is an offer in compromise the same as an installment agreement?
An installment agreement pays the liability over time when the taxpayer qualifies. An offer in compromise is a separate program to settle a tax debt for less than the full amount if the taxpayer qualifies. Penalty relief is a third path. Eligibility depends on the account, filing compliance, and the IRS collection analysis.
What may follow a collection notice.
The next step depends on the document the IRS issued. A balance-due series such as CP14, CP501, or CP504 may precede levy action. Letter 3172 concerns a Notice of Federal Tax Lien. A Collection Due Process request, if available, is heard by the IRS Independent Office of Appeals. Read IRS Appeals for that review function. Read IRS levy and offer in compromise when those are the collection issues.
If the balance still depends on an examination, start with IRS audit defense. Use the IRS Letter Check for a supported notice code.
Related pages
Related IRS collections resources.
- Tax controversy attorney DCThe Washington, DC tax controversy path from IRS notice to Tax Court and D.C. OTR.
- IRS AppealsRead how the firm approaches review by the IRS Independent Office of Appeals, including collection hearing rights.
- IRS audit defenseReturn to the examination hub when the balance still depends on an open or disputed audit.
- IRS levyRead how the firm approaches wage levies, bank levies, and notices of intent to levy.
- Offer in compromiseRead how the firm approaches an IRS offer to settle a tax debt for less than the full amount.
- Penalty reliefRead how the firm approaches IRS penalty disputes and requests for relief.
- CP504Notice of intent to levy.
- LT11 or Letter 1058Final notice of intent to levy and Collection Due Process hearing rights.
- Letter 3172Notice of federal tax lien filing.
- IRS Letter CheckLook up the code printed on a supported IRS letter.
A simple first step
Start with what you know.
Tell me what the collection notice says, the balance shown, and any hearing or payment date printed on it. Send only a high-level summary. Documents can be reviewed later, if needed.
Start here