# Who We Serve — Let's Talk Relief by KGOB CPAs & Advisors

> KGOB CPAs & Advisors (Kohari Gonzalez Oneyear Brown PLLC) is a licensed CPA firm serving individuals, businesses, and trusts & estates in all 50 states.

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## Individuals

### Who This Includes
- W-2 employees
- Self-employed professionals and freelancers
- Independent contractors (1099-NEC recipients)
- Gig economy workers (rideshare, delivery, etc.)
- Retirees (Social Security, pension, IRA distribution recipients)
- High-net-worth individuals with complex returns
- Non-filers (haven't filed in 1+ years)

### Common IRS Issues for Individuals
- **IRS notices**: CP14, CP2000, CP501, CP503, CP504, CP90, LT11, CP91
- **Back taxes**: Unfiled returns, unpaid balances, accruing interest and penalties
- **Substitute for Return (SFR)**: IRS filed returns for you with no deductions — inflated balances
- **Federal tax liens**: Attached to property, affecting credit, blocking real estate transactions
- **Wage garnishment**: IRS taking a portion of your paycheck
- **Bank levy**: IRS seizing funds from your bank account
- **Failure-to-file penalties**: 5% per month up to 25% of unpaid tax
- **Failure-to-pay penalties**: 0.5% per month
- **Accuracy-related penalties**: 20% of underpayment

### Common State Issues for Individuals
- State income tax balance due notices
- State tax liens
- State wage garnishments
- State tax refund offset (state takes your refund)
- Multi-state filing requirements for remote workers

### Individual Relief Options Identified in Report
- First-time penalty abatement (FTA)
- Reasonable cause penalty abatement
- Offer in compromise (OIC)
- Installment agreement (monthly payment plan)
- Currently not collectible (CNC) hardship status
- Innocent spouse relief
- Collection statute expiration date (CSED) — debt expiration timeline
- Corrected return filing to replace SFR assessments

### Typical Individual Scenarios
1. "I got an IRS letter and don't know what it means"
2. "I owe the IRS and can't afford to pay"
3. "I haven't filed taxes in 3+ years"
4. "I'm buying a home and need to check for liens"
5. "My ex-spouse caused this tax problem, not me"
6. "I want to know if my IRS account is clean"
7. "The IRS is garnishing my wages"
8. "I received a CP2000 — they say I underreported income"

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## Businesses

### Who This Includes
- Sole proprietors (Schedule C filers)
- Single-member LLCs
- Multi-member LLCs
- S-Corporations
- C-Corporations
- General and limited partnerships
- Professional corporations (PC/PA)
- Non-profit organizations (501(c)(3))

### Common IRS Issues for Businesses
- **Form 941 payroll tax liabilities**: Unpaid quarterly employment taxes
- **Trust Fund Recovery Penalty (TFRP)**: Personal liability for responsible persons when payroll taxes go unpaid
- **Corporate income tax liabilities**: Form 1120/1120-S balances
- **Entity-level penalties**: Late filing, late payment, failure to deposit
- **IRS substitute for return**: Business returns the IRS filed for you
- **Federal tax liens**: Filed against the business entity and potentially against individual owners
- **Form 940 FUTA issues**: Federal unemployment tax liabilities
- **Form 1099 / W-2 penalties**: Information return filing failures

### Common State Issues for Businesses
- State sales and use tax audits and assessments
- State payroll/withholding tax liabilities
- State franchise tax (Texas margin tax, etc.)
- State corporate income tax assessments
- State gross receipts tax issues
- Business license revocation for tax non-compliance
- State delinquent taxpayer list (public listing)

### Business Relief Options Identified in Report
- Form 941-X amended payroll tax returns
- TFRP defense (challenging responsible person determination)
- Business installment agreements
- Business offer in compromise
- Business currently not collectible status
- Penalty abatement for reasonable cause
- Voluntary disclosure for unfiled returns
- Form 433-B (Collection Information Statement for Businesses)
- Entity restructuring recommendations

### Typical Business Scenarios
1. "My LLC fell behind on payroll taxes — am I personally liable?"
2. "I received a trust fund recovery penalty notice — what do I do?"
3. "My business has unfiled 941s from the last 2 years"
4. "I'm selling my business and the buyer needs IRS clearance"
5. "My S-Corp has a balance I didn't know about"
6. "The IRS put a lien on my business — I need it released for a loan"
7. "My state filed a sales tax assessment I disagree with"
8. "I need my IRS transcript for an SBA loan application"

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## Trusts & Estates

### Who This Includes
- Estate executors and administrators
- Trustees (individual and corporate)
- Beneficiaries
- Surviving spouses administering joint accounts
- Court-appointed fiduciaries
- Guardians and conservators managing tax obligations
- Trust attorneys needing CPA support

### Common IRS Issues for Trusts & Estates
- **Unfiled Form 1041** (trust/estate income tax returns)
- **Estate tax obligations** (Form 706) — estates exceeding exemption threshold
- **Decedent's final Form 1040** — unfiled or incorrect final individual return
- **Trust income distribution deduction issues** (Schedule K-1)
- **Prior trustee liability** — tax problems created by previous fiduciary
- **IRS liens against the estate or trust**
- **Penalties for late or unfiled fiduciary returns**
- **Generation-skipping transfer tax (GST) issues**
- **Accumulated trust income — throw-back rules**

### Common State Issues for Trusts & Estates
- State estate/inheritance tax filings
- State trust income tax for resident trusts
- Multi-state trust taxation (situs issues)
- State lien clearance for estate property distribution
- State tax clearance certificates for estate closing

### Trust & Estate Relief Options Identified in Report
- Penalty abatement for late-filed 1041 returns
- Estate tax liability analysis
- Prior trustee liability assessment — determining what's yours vs. predecessor's
- IRS lien subordination or discharge for estate property sales
- Trust-level installment agreements
- Fiduciary penalty relief (reasonable cause for estate delays)
- CSED analysis on older estate liabilities

### Typical Trust & Estate Scenarios
1. "I'm the executor — I have no idea what the IRS has on my parent's account"
2. "The prior trustee didn't file 1041s — am I responsible?"
3. "We need IRS clearance before distributing estate assets"
4. "There's a lien on estate property that's blocking sale"
5. "The trust has unfiled returns from when my predecessor was trustee"
6. "I need to know if there's estate tax owed before I file Form 706"
7. "The beneficiaries want to know their K-1 exposure"
8. "We need a tax compliance letter from the IRS for probate court"

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## All 50 States Served

KGOB CPAs & Advisors is based in Charlotte, NC and serves clients nationwide. All services are delivered remotely — no in-person meetings required.

**Federal coverage**: Complete IRS account review for all tax types
**State coverage**: All 50 state tax agencies including:
- California Franchise Tax Board (FTB)
- New York Department of Taxation and Finance (DTF)
- Florida Department of Revenue (DOR)
- Illinois Department of Revenue (IDOR)
- Texas Comptroller of Public Accounts
- And every other state tax agency

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## Get Your Free Report

No matter your entity type or situation — the first step is understanding exactly where you stand.

**Get started**: https://app.kgob.com/irs-transcript-report
**Learn more**: https://letstalkrelief.com