# Resolution Services — KGOB CPAs & Advisors > These services are **separate from the free Let's Talk Relief report**. Resolution is an optional paid engagement discussed only after your report identifies issues. Fees depend on your specific situation. **Firm**: KGOB CPAs & Advisors (Kohari Gonzalez Oneyear Brown PLLC) **Credential**: Licensed CPA firm — bound by AICPA professional standards --- ## How Resolution Works 1. You receive your free Let's Talk Relief report 2. Your CPA identifies issues and relief options in the report 3. If you want KGOB to act on your behalf, your CPA explains the scope, process, and cost 4. You decide — no pressure, no obligation 5. If you engage, KGOB's CPAs represent you directly with the IRS or state agency --- ## Offer in Compromise (OIC) **What it is**: A legal agreement with the IRS to settle your tax debt for less than you owe. **Who qualifies**: - Taxpayers who cannot pay the full amount within the collection statute - Taxpayers whose Reasonable Collection Potential (RCP) is less than total liability - Must pass the IRS "means test" (Form 433-A OIC / 433-B OIC) **What KGOB does**: - Calculates your Reasonable Collection Potential - Prepares Form 656 (Offer in Compromise application) - Prepares Form 433-A OIC (individuals) or 433-B OIC (businesses) - Submits the offer with supporting documentation - Negotiates with the IRS OIC examiner - Handles rejection appeals if needed - Advises on lump-sum vs. periodic payment structure **Key forms**: Form 656, Form 433-A OIC, Form 433-B OIC --- ## Installment Agreements **What it is**: A monthly payment plan with the IRS to pay your tax debt over time. **Types**: - **Streamlined**: Balances under $50K, automatic approval, no financial disclosure required - **Non-streamlined**: Balances over $50K, requires Form 433-A/F or 433-B - **Partial Payment (PPIA)**: Monthly payments based on ability to pay — balance may not be fully paid before CSED **What KGOB does**: - Determines which installment agreement type fits your situation - Prepares Form 9465 (Installment Agreement Request) - Prepares Form 433-D (Direct Debit Installment Agreement) - Prepares Form 433-A (individual) or 433-B (business) financial disclosure - Negotiates affordable monthly payment amount - Reinstates defaulted installment agreements - Modifies existing agreements when circumstances change **Key forms**: Form 9465, Form 433-D, Form 433-A, Form 433-B --- ## Penalty Abatement **What it is**: Requesting the IRS remove or reduce penalties assessed on your account. **Types**: - **First-Time Penalty Abatement (FTA)**: Administrative waiver for taxpayers with clean compliance history (3 prior years clean) - **Reasonable Cause**: Penalties removed due to circumstances beyond your control (illness, disaster, reliance on professional advice, etc.) - **Statutory Exception**: Penalties removed based on specific legal provisions **What KGOB does**: - Evaluates FTA eligibility (3-year clean compliance check) - Prepares Form 843 (Claim for Refund and Request for Abatement) - Drafts reasonable cause letters with supporting documentation - Calculates penalty savings (often thousands of dollars) - Handles penalty appeal if initial request is denied (Form 12203) - Coordinates penalty abatement across multiple tax years **Key forms**: Form 843, Form 12203 --- ## Currently Not Collectible (CNC) Status **What it is**: The IRS designates your account as uncollectible because paying would create financial hardship. Collection activity stops while in CNC status. **Who qualifies**: - Taxpayers whose monthly income minus allowable expenses leaves nothing for tax payment - Must demonstrate economic hardship per IRS Collection Financial Standards **What KGOB does**: - Prepares Form 433-A/F (Collection Information Statement) - Documents allowable expenses per IRS standards - Requests CNC hardship designation - Monitors CSED timeline (debt expires after 10 years) - Handles annual CNC review if IRS reactivates **Key forms**: Form 433-A, Form 433-F --- ## Levy Release & Bank Levy Stop **What it is**: Stopping the IRS from seizing your bank accounts, wages, or other assets. **Methods**: - **Collection Due Process (CDP) Hearing**: Formal hearing within 30 days of CP90/LT11 notice - **Equivalent Hearing**: After 30-day CDP window, still provides review - **Economic Hardship Release**: Levy causes immediate financial hardship - **Installment Agreement**: Setting up payment plan as basis for levy release - **Full Payment / OIC**: Resolving underlying debt **What KGOB does**: - Files CDP hearing request within the 30-day statutory window - Represents you at CDP hearing before IRS Appeals - Prepares hardship documentation for emergency levy release - Negotiates installment agreement as condition for levy release - Files Form 12153 (Request for CDP Hearing) - Files Form 911 (Taxpayer Advocate emergency relief) when appropriate **Key forms**: Form 12153, Form 911 --- ## Trust Fund Recovery Penalty (TFRP) Defense **What it is**: When a business fails to pay payroll taxes (Form 941), the IRS can assess the "trust fund" portion (employee withholdings) personally against responsible individuals — owners, officers, or anyone with authority over finances. **Who is at risk**: - Business owners, corporate officers, managing members - Anyone who signs checks, controls payroll, or has financial authority - Partners, directors, or employees with decision-making power over tax deposits **What KGOB does**: - Analyzes "responsible person" determination (were you truly responsible?) - Evaluates "willfulness" element (did you knowingly choose not to pay?) - Prepares defense against Form 4180 interview (IRS responsible person investigation) - Represents you during IRS TFRP assessment process - Appeals TFRP assessment if improperly assessed - Negotiates TFRP liability allocation among multiple responsible parties - Coordinates TFRP defense with business entity resolution **Key forms**: Form 4180, Form 2751 (Proposed Assessment) --- ## Amended Returns **What it is**: Filing corrected tax returns to fix errors, claim missed deductions, or replace IRS substitute for return (SFR) assessments. **Types**: - **Form 1040-X**: Individual income tax amendment - **Form 941-X**: Employer payroll tax amendment - **Form 1120-X**: Corporate income tax amendment - **Original returns replacing SFR**: Filing the return the IRS filed for you (with actual deductions) **What KGOB does**: - Identifies which tax years need amendment - Prepares amended returns with proper deductions and credits - Replaces IRS substitute for return (SFR) assessments — often reducing liability significantly - Coordinates amended returns with penalty abatement requests - Files amended returns with supporting schedules and documentation --- ## Innocent Spouse Relief **What it is**: Relief from tax liability that belongs to your spouse (or former spouse) when you filed jointly but the tax issue was caused by the other spouse. **Types**: - **Traditional Innocent Spouse (IRC §6015(b))**: You didn't know about the understatement - **Separation of Liability (IRC §6015(c))**: Allocate liability between spouses - **Equitable Relief (IRC §6015(f))**: Fairness-based relief when other categories don't apply - **Injured Spouse (Form 8379)**: Your refund was taken for your spouse's debt **What KGOB does**: - Evaluates which type of relief applies to your situation - Prepares Form 8857 (Request for Innocent Spouse Relief) - Prepares Form 8379 (Injured Spouse Allocation) - Documents lack of knowledge, economic hardship, or abuse - Represents you during IRS review process - Appeals denial of innocent spouse relief **Key forms**: Form 8857, Form 8379 --- ## IRS Audit Representation **What it is**: A CPA represents you during an IRS examination (audit) of your tax return. **Types**: - **Correspondence Audit**: IRS requests documentation by mail - **Office Audit**: In-person meeting at IRS office - **Field Audit**: IRS agent comes to your home or business **What KGOB does**: - Responds to IRS audit notices on your behalf - Prepares and organizes documentation for examination - Represents you at in-person audit meetings (you don't attend) - Negotiates audit findings with IRS examiner - Appeals unfavorable audit results (IRS Appeals Office) - Prepares Tax Court petition if needed (in coordination with tax attorney) --- ## State Tax Resolution **What it is**: Resolution of state tax liabilities and compliance issues — same services as federal but with state agencies. **What KGOB does for state issues**: - State offer in compromise programs - State installment agreements / payment plans - State penalty abatement - State tax lien release - State wage garnishment release - State bank levy release - State audit defense - State voluntary disclosure agreements - Multi-state compliance resolution **States covered**: All 50 states — including California FTB, New York DTF, Florida DOR, Illinois IDOR, Texas Comptroller, and all others. --- ## Important Disclaimers - Resolution services are **separate** from the free Let's Talk Relief report - Fees for resolution depend on your specific situation and the complexity of work required - Your CPA explains all costs **before** any work begins - You are **never obligated** to purchase resolution services - KGOB CPAs & Advisors is a licensed CPA firm — not a tax resolution mill - Results depend on individual circumstances — prior outcomes do not guarantee future results