IRS Letter 226-J: Handling ESRP Assessments for Employers
IRS Letter 226-J is a notification sent by the IRS to employers who may owe an Employer Shared Responsibility Payment (ESRP) under the Affordable Care Act (ACA). This letter is … Read more
How to Track Down a Lost Tax Refund with IRS Form 3911
Waiting for a tax refund is always an exercise in patience, but what happens if the check never arrives? If you suspect your refund check is lost, stolen, or was … Read more
IRS Form 433-F: Quick and Easy Financial Disclosure for Taxpayers
IRS Form 433-F can be a helpful tool if you’re struggling to pay your tax debt in full and need a manageable plan to address what you owe. The IRS … Read more
A Quick Guide to IRS Form 433-A for Wage Earners and Self-Employed
When dealing with tax debt, the IRS requires certain information to understand your financial situation fully. IRS Form 433-A is a detailed form that allows taxpayers to give the IRS … Read more
What to Do About an IRS Tax Lien When You Can’t Pay in Full
When the IRS places a lien on your property, it can feel overwhelming. A federal tax lien gives the government a legal claim to your property, including real estate, financial … Read more
When Should You Consider Applying for IRS Currently Not Collectible Status?
Dealing with tax debt can be overwhelming, especially when financial difficulties make it impossible to pay what you owe. This is where the IRS’s Currently Not Collectible (CNC) status may … Read more
“Currently Not Collectible”: What It Means for Your IRS Tax Debt
When you’re unable to pay your tax debt, the IRS offers some temporary relief through the Currently Not Collectible (CNC) status. While CNC may seem like a solution to pressing … Read more
IRS Form 433-D Explained: How to Set Up an IRS Installment Agreement
If you can’t pay your full tax bill right away, the IRS may let you set up a payment plan. Once the IRS approves your request for an installment agreement … Read more
What to Do If the IRS Rejects Your Offer in Compromise
Receiving a rejection notice for your Offer in Compromise (OIC) submission can be disheartening, but it’s not the end of the road. There are several steps you can take to … Read more
IRS Form 56 or Form 2848: Key Differences Every Taxpayer Should Know
When dealing with the IRS, it’s important to understand the forms that delegate authority to manage or represent a taxpayer’s interests. Two forms commonly used for this purpose are IRS … Read more
Notifying the IRS of Your Fiduciary Role: How to Use Form 56
When you take on the role of a fiduciary—such as an executor of an estate, a trustee of a trust, or a guardian for a minor or incapacitated person—you assume … Read more
Does The IRS Pay Interest on ERTC Credits?
If you’re a business owner who applied for the Employee Retention Tax Credit (ERTC or sometimes ETC or ERC), there’s good news on the horizon! After a long pause to … Read more
IRS Form 12153: How to Request a Hearing and Stop IRS Collection Actions
When the IRS initiates collection actions like liens or levies, it can be a stressful experience. However, taxpayers have rights and options to challenge these actions. One powerful tool at … Read more
How to Apply for the Second ERC Voluntary Disclosure Program?
With the announcement of the second Employee Retention Credit (ERC) Voluntary Disclosure Program (ERC-VDP) for 2021 tax periods, businesses, tax-exempt organizations, and government entities now have an opportunity to correct … Read more
IRS Form 2750: Extend Your TFRP Assessment Period and What It Means for You
When it comes to payroll taxes, the IRS takes noncompliance very seriously. Employers are required to withhold certain taxes—known as “trust fund taxes“—from their employees’ wages and remit them to … Read more
A Business’s Guide to Completing IRS Form 433-B
If your business is grappling with tax debt, you might find yourself required to submit IRS Form 433-B, also known as the Collection Information Statement for Businesses. This form is … Read more
IRS Reopens Voluntary Disclosure Program For ERC Claims Until November 22, 2024
In a significant move announced on August 15, 2024, the IRS has reopened its Voluntary Disclosure Program (VDP), providing businesses with another opportunity to rectify incorrect Employee Retention Credit (ERC) … Read more
How Long Can the IRS Pursue Unfiled Tax Returns?
When it comes to taxes, many people worry about the statute of limitations, especially if they haven’t filed a tax return. While this should be the least of their concerns, … Read more
If You Owe Taxes, How Long Do You Have to Pay?
Owing taxes to the IRS can be scary, especially if you’re unsure about the timeline for payment. The IRS provides several options for taxpayers who owe taxes, allowing you to … Read more
IRS Red Flags for Employee Retention Credit Claims: What Businesses Need to Know
In a July 2024 article published by the IRS, additional warning signs have been identified for incorrect Employee Retention Credit (ERC) claims. These updates come as part of the IRS’s … Read more
Steven N. Klitzner, P.A. is a tax attorney based in Miami, Florida. He has been practicing tax law for over 40 years, and currently holds a 10.0 rating by Avvo. Mr. Klitzner was appointed to the IRS Service Advisory Council in 2021 and is... 
