Specialized Tax Relief Strategies That Actually Work

Expert guidance from William McConnaughy, CPA – Former IRS Revenue Agent

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“We tried everything. The installment agreement was denied. The Offer in Compromise was rejected. We’re out of options.”

That’s what Robert told me when he first called about his $275,000 tax debt. His previous representative had exhausted the “standard” resolution programs, and the IRS was moving toward asset seizure. But what Robert didn’t know—and what his previous representative apparently didn’t understand—is that beyond the well-known resolution programs lies a sophisticated arsenal of specialized strategies that can achieve remarkable results when properly applied.

Six months later, Robert’s case was resolved through a combination of audit reconsideration, statute of limitations challenges, and strategic appeals procedures. His total liability was reduced to $45,000—a savings of $230,000.

Here’s what most taxpayers and even many tax professionals don’t realize: the IRS resolution programs you hear about in advertisements are just the tip of the iceberg. There are dozens of specialized procedures, lesser-known programs, and strategic approaches that can provide relief when conventional methods fail. These strategies often require deep knowledge of tax law, IRS procedures, and the kind of insider experience that comes from having worked within the system.

As a former IRS Revenue Agent, I learned about these strategies not from textbooks or seminars, but from seeing how cases were actually processed, which arguments carried weight with different types of agents, and which procedures could be used creatively to achieve results that seemed impossible.

Let me share these advanced strategies with you—the techniques that can turn seemingly hopeless situations into success stories.

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Audit Reconsideration: Reopening Closed Cases

When the Audit Process Goes Wrong

Most taxpayers think that once an audit is closed and additional taxes are assessed, the case is over. That’s simply not true. Audit reconsideration is one of the most powerful but underutilized tools for resolving tax problems, especially when the original audit process was flawed or new evidence becomes available.

Understanding Audit Reconsideration

What It Is: Audit reconsideration is a procedure that allows you to reopen a closed audit when you have new information that wasn’t previously considered, or when you can demonstrate that the audit process was fundamentally flawed.

When It’s Available:

• You didn’t participate in the original audit (due to lack of notice, illness, etc.)
• You have documentation that wasn’t available during the original audit
• The IRS made significant errors in their analysis or calculations
• You can demonstrate that the original audit conclusions were incorrect

Types of Cases Where It’s Most Effective:

• Default audits where taxpayers didn’t respond to initial notices
• Cases where critical documentation was lost or unavailable during audit
• Business audits where financial records were incomplete during examination
• Cases involving IRS agent errors or procedural violations

The Audit Reconsideration Process

Phase 1: Case Analysis and Evidence Gathering Before requesting audit reconsideration, I conduct a comprehensive analysis to determine if the case meets the criteria and whether reconsideration is likely to be successful.

Review of Original Audit:

• Analysis of all audit documentation and correspondence
• Identification of procedural errors or violations
• Review of evidence that was or wasn’t considered
• Assessment of IRS agent’s conclusions and methodology

New Evidence Development:

• Identification of documentation not available during original audit
• Reconstruction of lost or missing records
• Development of expert testimony or third-party verification
• Preparation of comprehensive evidence package

Strategic Assessment:

• Evaluation of likelihood of success based on available evidence
• Calculation of potential tax reduction if successful
• Comparison with other resolution options
• Timeline analysis for optimal submission

Phase 2: Formal Request Preparation Audit reconsideration requests must be meticulously prepared to meet IRS requirements and maximize chances of acceptance.

Required Documentation:

• Formal written request explaining basis for reconsideration
• Complete package of new or previously unconsidered evidence
• Detailed explanation of why original audit conclusions were incorrect
• Supporting documentation for all claimed positions

Strategic Presentation:

• Professional formatting and organization of request package
• Clear, logical presentation of arguments for reconsideration
• Emphasis on specific IRS errors or procedural violations
• Comprehensive response to all original audit issues

Phase 3: IRS Processing and Negotiation Once submitted, audit reconsideration requests go through a specialized review process that’s different from original audits.

Initial Review:

• Administrative review to ensure request meets basic criteria
• Assignment to audit reconsideration specialist
• Preliminary assessment of evidence and arguments

Detailed Examination:

• Comprehensive review of new evidence and arguments
• Re-examination of original audit conclusions
• Possible request for additional documentation
• Potential for settlement discussions

Resolution:

• IRS decision to accept, reject, or partially accept reconsideration
• Revised assessment based on new conclusions
• Appeal rights if reconsideration is denied
• Implementation of revised agreement

Advanced Audit Reconsideration Strategies

Burden of Proof Challenges: In audit reconsideration, you can sometimes shift the burden of proof to the IRS by demonstrating that their original conclusions were unsupported.

Statute of Limitations Issues: Original audits sometimes violate statute of limitations requirements, which can be raised effectively in audit reconsideration.

Business Valuation Challenges: Business audits often involve valuation issues that can be challenged with professional appraisals and expert testimony.

Record Reconstruction: When original records were lost or destroyed, professional record reconstruction can provide evidence for audit reconsideration.

Success Story: The Lost Records Case

Background: Construction company owner lost all business records in office fire, IRS conducted audit based on bank deposits, assessed $180,000 additional tax.

Challenge: No original records available to support legitimate business expenses during initial audit.

Strategy: Comprehensive record reconstruction using subcontractor records, supplier invoices, insurance claims, and third-party documentation.

Result: Audit reconsideration approved, assessment reduced to $25,000—a savings of $155,000.

Key Factors: Professional record reconstruction, comprehensive third-party verification, strategic presentation of reconstructed evidence.

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Collection Appeals: Fighting Unfair Collection Actions

Beyond Collection Due Process

While most people know about Collection Due Process (CDP) hearings, there are multiple other appeal procedures that can stop collection actions and achieve favorable resolutions.

Types of Collection Appeals

Collection Appeal Program (CAP): This allows you to request supervisory review of collection actions before they occur, often providing faster resolution than formal CDP procedures.

When Available:

• Proposed installment agreement rejected
• Lien filing you believe is inappropriate
• Levy action you believe violates procedures
• Collection actions taken without proper notice

Advantages:

• Faster processing than CDP (30-60 days vs. 6-12 months)
• Stops collection action while under review
• Less formal procedures than CDP hearings
• Can often achieve same results as CDP with less time and expense

Equivalent Hearing: If you miss the 30-day deadline for CDP, you can still request an “equivalent hearing” that provides similar protections.

Limitations:

• No automatic stay of collection activities
• Cannot challenge underlying tax liability
• More limited appeal rights than CDP

Benefits:

• Available even after CDP deadline expires
• Can still negotiate installment agreements and other collection alternatives
• Provides access to appeals officers with settlement authority

Strategic Use of Collection Appeals

Timing Considerations: The timing of collection appeals can be crucial for maximizing their effectiveness.

Pre-Collection Appeals:

• Challenge proposed collection actions before they occur
• Often more effective than trying to reverse actions after they happen
• Preserves taxpayer rights and negotiating position
• Prevents damage to credit and business operations

Post-Collection Appeals:

• Challenge collection actions that have already occurred
• Focus on procedural violations and improper enforcement
• Seek reversal of inappropriate collection measures
• Negotiate resolution to prevent future collection actions

Procedural Violation Challenges: Many collection actions can be successfully challenged based on IRS procedural violations.

Common Violations:

• Inadequate notice before collection action
• Failure to consider taxpayer’s ability to pay
• Collection actions while other procedures are pending
• Violations of Internal Revenue Manual procedures

Documentation Strategy:

• Comprehensive documentation of all IRS communications and actions
• Timeline analysis showing procedural violations
• Evidence of taxpayer compliance with requirements
• Proof of hardship caused by improper collection actions

Advanced Collection Defense Strategies

Multiple Agency Coordination: When state and federal agencies are both pursuing collection, strategic coordination can prevent conflicting actions and achieve unified resolution.

Asset Protection During Appeals: Strategic use of appeal procedures can provide time to protect essential assets while negotiating resolution.

Settlement Leverage: Appeals procedures often provide better negotiating leverage than direct negotiation with collection agents.

Success Story: The Procedural Violation Victory

Background: Small business faced bank levy without proper notice, IRS claimed notice was sent but taxpayer never received it.

Challenge: Proving that proper notice wasn’t provided when IRS claimed it was sent.

Strategy: Comprehensive documentation of taxpayer’s mailing address history, postal service investigation, evidence of IRS procedural violations.

Result: Levy reversed, installment agreement approved, $45,000 in seized funds returned.

Key Factors: Thorough procedural analysis, comprehensive documentation, strategic use of appeals process.

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Statute of Limitations Strategies: When Time Is Your Ally

Understanding the Various Tax Statutes

The IRS operates under strict time limitations for assessing and collecting taxes, but these statutes are complex and often misunderstood. Properly applied statute of limitations defenses can eliminate tax debts entirely, but they require precise analysis and strategic implementation.

Assessment Statute of Limitations

General Rule: The IRS has three years from the later of the due date or filing date of a return to assess additional taxes.

Extensions and Exceptions:

• Form 872 (Consent to Extend) can extend the statute
• Substantial omission of income (25%+ of gross income) extends statute to 6 years
• Fraud or failure to file eliminates the statute entirely
• Various other actions can suspend or extend the assessment period

Strategic Applications:

• Challenge assessments made after statute expiration
• Identify unauthorized statute extensions
• Protect against future assessments when statute is about to expire
• Use statute protection to negotiate favorable settlements

Collection Statute of Limitations

General Rule: The IRS has 10 years from the date of assessment to collect taxes through enforced collection action.

Suspension Events: Several events can suspend the collection statute:

• Bankruptcy proceedings
• Collection Due Process hearings
• Installment agreement negotiations
• Offer in Compromise processing
• Innocent spouse proceedings
• Certain appeals and court proceedings

Strategic Implications:

• Calculate remaining collection period for each tax debt
• Identify unauthorized statute extensions
• Plan resolution strategies around statute expiration
• Protect assets until statute expires

Refund Statute of Limitations

General Rule: Taxpayers have three years from the filing date (or two years from payment date, if later) to claim refunds.

Strategic Applications:

• File protective refund claims before statute expires
• Amend returns to claim overlooked credits and deductions
• Challenge IRS offset actions taken after refund statute expiration
• Coordinate refund claims with other resolution strategies

Advanced Statute Strategies

Statute Analysis and Planning: Comprehensive analysis of all applicable statutes can reveal powerful defense strategies.

Multi-Year Statute Coordination: When multiple tax years are involved, different statutes may apply to each year, creating complex strategic opportunities.

Protective Actions: Various procedural actions can protect statute benefits while pursuing other resolution options.

Settlement Leverage: Statute of limitations issues often provide significant leverage in settlement negotiations.

Success Story: The Expired Statute Case

Background: Taxpayer received collection notice for $95,000 debt from 2013, hadn’t heard from IRS in several years.

Challenge: Determining whether collection statute had expired despite IRS pursuit of collection.

Strategy: Comprehensive analysis of assessment date, suspension events, and collection actions; identification of statute expiration.

Result: Entire $95,000 debt eliminated as uncollectible due to expired statute of limitations.

Key Factors: Precise statute analysis, comprehensive case history review, strategic assertion of statute defense.

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Trust Fund Recovery Penalty Defense

Understanding the Business Owner’s Nightmare

The Trust Fund Recovery Penalty (TFRP) is one of the most feared IRS enforcement tools, allowing the agency to hold business owners personally liable for unpaid payroll taxes. But this penalty can often be successfully challenged when you understand its requirements and limitations.

TFRP Requirements and Defenses

Who Can Be Assessed: The IRS can assess TFRP against any “responsible person” who “willfully” failed to pay payroll taxes.

Responsible Person Criteria:

• Duty to account for, collect, or pay withholding taxes
• Power to direct disbursement of funds
• Authority to determine which creditors to pay
• Ownership interest in the business

Willfulness Standard:

• Knowledge that taxes weren’t being paid
• Use of available funds for other business expenses instead of payroll taxes
• Reckless disregard for whether taxes were being paid

Common Defenses:

• Lack of responsible person status
• Absence of willful conduct
• Financial inability to pay taxes when due
• Reliance on others for tax compliance
• Duress or coercion by other responsible parties

Strategic TFRP Defense

Early Intervention: The best TFRP defense often involves intervention before the penalty is assessed.

Voluntary Disclosure:

• Proactive communication with IRS about payroll tax problems
• Demonstration of good faith efforts to resolve issues
• Negotiation of payment plans before TFRP consideration
• Documentation of steps taken to prevent future problems

Investigation Response: When the IRS begins TFRP investigation, strategic response is crucial.

Interview Strategy:

• Careful preparation for IRS interviews
• Documentation of lack of responsible person status or willful conduct
• Strategic presentation of facts favorable to taxpayer
• Coordination with other potentially responsible parties

Documentation Development:

• Corporate records showing actual authority and decision-making
• Financial records demonstrating inability to pay taxes
• Evidence of reliance on professionals for tax compliance
• Proof of efforts to ensure tax compliance

Advanced TFRP Strategies

Multiple Responsible Person Issues: When multiple parties may be liable, strategic coordination can reduce individual exposure.

Corporate Structure Defense: Proper corporate structure and documentation can provide TFRP protection.

Settlement Negotiations: Even when TFRP liability exists, strategic negotiation can often reduce exposure or achieve favorable payment terms.

Success Story: The Delegation Defense

Background: Corporation failed to pay $180,000 in payroll taxes, IRS pursued company president for TFRP despite delegation of tax responsibilities.

Challenge: Proving lack of willfulness despite company president title and ownership.

Strategy: Documentation of specific delegation of tax responsibilities to CFO, evidence of president’s reliance on CFO for compliance, proof of lack of actual knowledge of non-payment.

Result: TFRP assessment eliminated against president, shifted to CFO who had actual control over tax compliance.

Key Factors: Clear delegation documentation, proof of actual vs. nominal authority, strategic presentation of defense evidence.

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International Tax Compliance Strategies

Resolving Offshore Account Problems

With increased IRS focus on international tax compliance, many taxpayers face overwhelming penalties for offshore account reporting violations. But there are several programs and strategies that can provide relief when properly applied.

Offshore Voluntary Disclosure Programs

Streamlined Filing Compliance Procedures: For taxpayers with minimal compliance risk and offshore account reporting issues.

Eligibility Requirements:

• Non-willful conduct in failing to report foreign accounts
• Compliance with all certification requirements
• Payment of back taxes, interest, and reduced penalties

Benefits:

• Reduced penalty structure (5% or 0% depending on circumstances)
• Protection from criminal prosecution
• Streamlined procedures with minimal IRS interaction

Full Voluntary Disclosure: For taxpayers with potential criminal exposure or willful non-compliance.

Requirements:

• Complete disclosure of all unreported income
• Payment of all back taxes, interest, and penalties
• Cooperation with IRS investigation
• Acceptance of standard penalty structure

Benefits:

• Protection from criminal prosecution
• Certainty regarding penalty exposure
• Resolution of all international compliance issues

FBAR and Form 8938 Penalty Relief

Reasonable Cause Relief: Many FBAR and Form 8938 penalties can be eliminated through reasonable cause arguments.

Common Reasonable Cause Situations:

• Reliance on professional advice
• Lack of knowledge regarding reporting requirements
• Health issues preventing compliance
• Natural disasters or other extraordinary circumstances

Documentation Requirements:

• Detailed explanation of circumstances preventing compliance
• Supporting documentation for claimed reasonable cause
• Evidence of good faith effort to comply once requirements were understood
• Professional opinions supporting reasonable cause position

Advanced International Strategies

Treaty Benefits: Tax treaties can provide relief from double taxation and reduce penalty exposure.

Amended Return Strategies: Strategic filing of amended returns can sometimes provide better outcomes than voluntary disclosure programs.

Settlement Negotiations: Direct negotiation with IRS international specialists can sometimes achieve better results than formal programs.

Success Story: The Inherited Account Case

Background: Taxpayer inherited foreign account from deceased parent, failed to report for 5 years, faced $350,000 in FBAR penalties.

Challenge: Demonstrating non-willful conduct despite multiple years of non-compliance.

Strategy: Documentation of inheritance circumstances, evidence of lack of knowledge regarding reporting requirements, demonstration of immediate compliance once requirements were understood.

Result: All FBAR penalties eliminated through reasonable cause determination.

Key Factors: Clear timeline of inheritance and knowledge acquisition, comprehensive documentation of reasonable cause, strategic presentation to international specialists.

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Business Tax Resolution Strategies

Specialized Approaches for Business Taxpayers

Business tax problems often require sophisticated strategies that go beyond individual taxpayer solutions. The interplay between business and personal liability, ongoing operations, and complex tax structures creates both challenges and opportunities.

Payroll Tax Resolution

Current Operations Focus: For businesses with ongoing payroll tax problems, resolution must balance current operations with past liability.

Trust Fund vs. Non-Trust Fund Allocation: Strategic allocation between trust fund (employee withholding) and non-trust fund (employer portion) taxes can affect resolution options.

Personal Liability Management: Business owners must consider both business liability and potential personal liability through TFRP.

Operational Continuation: Resolution strategies must allow viable businesses to continue operations while addressing past liabilities.

Business Structure Optimization

Entity Selection: Proper business entity selection can provide tax advantages and liability protection.

Asset Protection: Strategic business structuring can protect essential assets from IRS collection while maintaining operational viability.

Succession Planning: Business tax problems must be resolved in context of long-term succession and exit planning.

Multi-Entity Resolution

Related Entity Issues: When multiple related entities have tax problems, coordinated resolution often provides better outcomes than individual entity approaches.

Consolidated vs. Separate Strategies: Analysis of whether to pursue consolidated resolution or separate entity strategies based on specific circumstances.

Cross-Collateralization: Strategic use of cross-entity guarantees and collateralization in resolution negotiations.

Success Story: The Multi-Entity Resolution

Background: Related construction companies owed $540,000 across multiple entities, IRS pursuing collection against all entities and principals.

Challenge: Coordinating resolution across multiple entities while maintaining operational viability of profitable operations.

Strategy: Segregation of profitable operations, strategic entity closures, coordinated installment agreements, personal guarantee limitations.

Result: Total resolution for $185,000 across all entities, profitable operations preserved, personal liability limited.

Key Factors: Comprehensive multi-entity analysis, strategic operational restructuring, coordinated negotiation approach.

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State Tax Coordination Strategies

Managing Multiple Tax Agencies

When you owe taxes to both federal and state agencies, coordination between jurisdictions can create both challenges and opportunities for resolution.

Federal-State Coordination Issues

Information Sharing: Federal and state agencies share information that can affect resolution strategies.

Audit Coordination: Federal audit adjustments often trigger state audit adjustments, requiring coordinated response strategies.

Collection Coordination: Multiple agencies pursuing collection can create conflicts and opportunities for strategic resolution.

State-Specific Programs

State Voluntary Disclosure Programs: Many states offer voluntary disclosure programs with penalty relief for taxpayers coming forward voluntarily.

State Installment Agreements: State installment agreement programs often have different requirements and benefits than federal programs.

State Innocent Spouse Programs: Some states have innocent spouse programs that can provide relief even when federal relief isn’t available.

Strategic Coordination Approaches

Priority Analysis: Determining which agency to prioritize based on collection powers, statute of limitations, and resolution options.

Unified Resolution: Negotiating coordinated resolution agreements that address both federal and state liabilities.

Sequential Resolution: Strategic sequencing of federal and state resolution to maximize overall benefits.

Success Story: The Multi-State Resolution

Background: Business owner owed $120,000 federal and $85,000 across three states, agencies pursuing conflicting collection actions.

Challenge: Coordinating resolution across four tax agencies with different requirements and priorities.

Strategy: Unified financial presentation, coordinated settlement negotiations, strategic sequencing of resolution agreements.

Result: Total resolution for $55,000 across all agencies, unified payment plan preventing conflicting collection actions.

Key Factors: Comprehensive multi-jurisdiction analysis, coordinated negotiation strategy, unified financial presentation.

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Bankruptcy and Tax Debt: Advanced Strategies

When Bankruptcy Can Eliminate Tax Debts

While many people believe tax debts can’t be discharged in bankruptcy, the reality is more complex. Certain tax debts can be eliminated through bankruptcy when specific requirements are met.

Discharge Requirements for Tax Debts

The 3-Year Rule: Income taxes can be discharged if the return was due (including extensions) more than 3 years before the bankruptcy filing.

The 2-Year Rule: The return must have been filed at least 2 years before the bankruptcy filing.

The 240-Day Rule: The tax must have been assessed at least 240 days before the bankruptcy filing.

No Fraud or Evasion: The return must not be fraudulent, and there must be no attempt to evade or defeat the tax.

Strategic Bankruptcy Planning

Timing Considerations: Strategic timing of bankruptcy filing can maximize tax debt discharge while protecting essential assets.

Asset Protection: Bankruptcy exemptions can protect essential assets while eliminating dischargeable tax debts.

Chapter 7 vs. Chapter 13: Different bankruptcy chapters provide different advantages for taxpayers with tax debts.

Advanced Bankruptcy Strategies

Pre-Bankruptcy Planning: Strategic actions before bankruptcy filing can improve outcomes and maximize debt discharge.

Post-Bankruptcy Compliance: Ensuring ongoing tax compliance after bankruptcy to prevent future tax problems.

Coordination with Other Relief: Combining bankruptcy with other tax relief strategies for optimal results.

Success Story: The Strategic Bankruptcy Case

Background: Individual owed $275,000 in income taxes spanning 8 years, some taxes eligible for discharge, others not.

Challenge: Maximizing tax debt discharge while protecting essential assets and maintaining future financial viability.

Strategy: Strategic timing of bankruptcy filing, comprehensive asset protection planning, coordination with pending IRS procedures.

Result: $185,000 in tax debts discharged, remaining $90,000 resolved through post-bankruptcy installment agreement.

Key Factors: Precise timing analysis, comprehensive asset protection, strategic coordination of procedures.

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Combining Strategies for Maximum Impact

The Art of Strategic Combination

The most successful tax resolutions often involve combining multiple specialized strategies to achieve results that wouldn’t be possible through any single approach.

Common Effective Combinations

Audit Reconsideration + Offer in Compromise:

• Use audit reconsideration to reduce assessed taxes
• Follow with OIC to settle remaining liability for pennies on the dollar
• Result: Maximum debt reduction through sequential strategies

Statute of Limitations + CNC Status:

• Obtain CNC status to stop collection activities
• Maintain status until collection statute expires
• Result: Complete debt elimination through strategic timing

Penalty Abatement + Installment Agreement:

• Eliminate penalties through abatement procedures
• Negotiate payment plan for remaining taxes and interest
• Result: Lower total debt and affordable payments

Business Restructuring + Resolution Programs:

• Optimize business structure for tax efficiency and asset protection
• Implement appropriate resolution programs for existing liabilities
• Result: Resolution of past problems and prevention of future issues

Strategic Sequencing

The order in which strategies are implemented can dramatically affect their success:

Assessment Challenges First:

• Challenge the underlying tax assessment before negotiating payment
• Audit reconsideration, statute challenges, and penalty abatement before settlement

Asset Protection Second:

• Implement asset protection strategies early in the process
• Use procedural protections to prevent asset seizure during resolution

Resolution Programs Third:

• Pursue appropriate resolution programs after maximizing debt reduction
• OIC, installment agreements, or CNC status based on optimized financial position

Professional Coordination

Complex tax problems often require coordination among multiple professionals:

Tax Resolution Specialist:

• Overall strategy development and IRS negotiation
• Coordination of various resolution procedures
• Management of case progression and timing

Attorney:

• Legal analysis and representation for complex issues
• Bankruptcy planning and asset protection
• Appeals and court proceedings when necessary

CPA:

• Tax compliance and planning
• Financial analysis and documentation
• Business restructuring and optimization

The Former IRS Agent Advantage: My background allows me to serve as the central coordinator for complex cases, understanding how each specialist’s work affects the overall strategy and ensuring optimal coordination for maximum results.

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Case Study: The Complete Strategic Resolution

Background: The “Impossible” Case

Client Situation:

• Total tax debt: $485,000 across 6 years
• Previous OIC rejected
• Business failed, personal guarantees triggered
• Asset seizure threatened
• Multiple failed attempts at resolution

Initial Assessment: Previous representatives had focused only on standard resolution programs without considering specialized strategies or combination approaches.

Phase 1: Comprehensive Analysis

Audit History Review:

• Identified procedural violations in original audits
• Discovered missing documentation that wasn’t considered
• Found calculation errors in IRS assessments

Statute Analysis:

• Calculated remaining collection periods for each year
• Identified unauthorized statute extensions
• Determined optimal timing for various procedures

Asset and Income Analysis:

• Comprehensive financial analysis using IRS methods
• Identification of protected assets and income sources
• Development of realistic settlement parameters

Phase 2: Strategic Implementation

Step 1: Audit Reconsideration

• Filed reconsideration for years with strongest evidence
• Reduced total liability from $485,000 to $320,000
• Established foundation for subsequent strategies

Step 2: Penalty Abatement

• Eliminated $75,000 in penalties through reasonable cause arguments
• Further reduced liability to $245,000
• Improved OIC calculation parameters

Step 3: Offer in Compromise

• Submitted new OIC based on reduced liability and improved financial position
• Negotiated acceptance at $35,000
• Achieved 93% reduction in total liability

Phase 3: Implementation and Compliance

Settlement Implementation:

• Structured payment plan within client’s financial ability
• Implemented compliance systems to prevent future problems
• Provided ongoing support through resolution completion

Long-term Success Planning:

• Established tax planning systems for ongoing compliance
• Implemented asset protection strategies for future security
• Created emergency protocols for addressing new issues quickly

Results Summary

Financial Results:

• Original debt: $485,000
• Final settlement: $35,000
• Total savings: $450,000 (93% reduction)
• Time to resolution: 14 months

Strategic Results:

• Complete resolution of all federal tax liabilities
• Protection of essential assets throughout process
• Establishment of systems preventing future problems
• Client peace of mind and financial security restored

Key Success Factors:

• Comprehensive initial analysis identifying all available strategies
• Strategic sequencing of procedures for maximum cumulative impact
• Professional coordination ensuring optimal implementation
• Insider knowledge of IRS procedures and psychology

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Take the First Step Toward Tax Freedom

The specialized strategies outlined in this guide represent the advanced techniques that can achieve remarkable results when standard resolution programs fall short. But success with these strategies requires deep knowledge of tax law, IRS procedures, and the strategic expertise that comes from understanding how the system really works.

As a former IRS Revenue Agent, I’ve helped hundreds of taxpayers achieve:

• Complete elimination of tax debts through statute of limitations defenses
• Dramatic liability reductions through audit reconsideration
• Successful defense against Trust Fund Recovery Penalties
• Resolution of complex international compliance issues
• Strategic bankruptcy planning that maximizes tax debt discharge
• Multi-strategy approaches that achieve results thought impossible

Don’t accept “impossible” when it comes to your tax problems. What seems hopeless to others may be entirely resolvable with the right knowledge, strategy, and professional expertise.

These specialized strategies aren’t widely known because they require insider knowledge of how the IRS really operates—not just the published rules, but the unwritten procedures, agent psychology, and strategic factors that determine success or failure. With over a decade of experience as both an IRS Revenue Agent and a CPA with a Master of Science in Taxation degree, I know exactly how to identify which specialized strategies apply to your situation and implement them for maximum effectiveness.

Contact William McConnaughy, CPA today:

📞 Phone: 916-979-7690
📧 Email: info@backtaxeshelp.pro
🌐 Website: https://backtaxeshelp.pro
📝 Online Consultation: https://backtaxeshelp.pro/contact-us/

Call 916-979-7690 today for your confidential consultation and discover which specialized strategies could transform your tax situation from hopeless to resolved.

Remember: When standard solutions fail, specialized strategies often succeed. With professional guidance from someone who knows these advanced techniques and how to implement them effectively, even the most complex tax problems can be resolved successfully.

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William McConnaughy, CPA, MS Taxation – Former IRS Revenue Agent
Licensed in California | Enrolled to Practice Before the IRS
Serving clients nationwide with IRS tax resolution services