2026 UPDATE: We are reviewing guidance against current IRS publications, forms, and collection standards.

IRS programs

Understand the major resolution paths

Eligibility and outcomes depend on your facts. These guides explain the governing rules, process, tradeoffs, and source material without promising a result.

Offer in Compromise

A discretionary settlement program based on collectibility, liability, or effective tax administration.

Read the guide

Installment Agreements

Payment arrangements with different qualification, documentation, and payment requirements.

Read the guide

Currently Not Collectible

A temporary collection status for taxpayers whose allowable expenses leave no ability to pay.

Read the guide

Innocent Spouse Relief

Potential relief from certain tax, interest, and penalties attributable to a joint return.

Read the guide

Fresh Start

A group of IRS collection policy changes, not a single application or blanket forgiveness program.

Read the guide

Appeals

Administrative review and court pathways with strict procedural and filing deadlines.

Read the guide