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Daniel Rodriguez

Do You Qualify for the IRS Fresh Start Program?

When faced with an insurmountable amount of tax debt, a taxpayer must find a way to manage their back taxes or be faced with a number of consequences from the IRS. The IRS Fresh Start program is a way for taxpayers to handle their back taxes in a way that does not completely cripple their finances. If you or a family member need help to file for the IRS Fresh Start program, contact an experienced Sacramento tax debt forgiveness attorney. The NewPoint Law Group, LLP can help you deal with the IRS to negotiate a repayment plan that works for you. Our firm is here to explain when a taxpayer qualifies for the Fresh Start program.

Eligibility Requirements for the Fresh Start Program

The IRS Fresh Start Program is intended to help taxpayers by offering them a number of options for repaying back taxes. The series of tax laws were passed in 2011 as an alternative to placing a tax lien on the property of a taxpayer that owes back taxes. A tax lien would allow the IRS to possess and sell the property of a taxpayer if they did not pay their back taxes in a certain amount of time.

To avoid the imposition of a tax lien on their property, a taxpayer should consider applying for relief through the Fresh Start initiative. The following taxpayers are eligible to apply for the Fresh Start program:

  1. Taxpayers that owe the IRS less than $50,000 or that are capable of paying their tax debt down to below $50,000

  2. The taxpayer can eliminate their back taxes with a payment plan across 60 months (five years)

  3. This is the first time that the taxpayer has owed the IRS back taxes

  4. The taxpayer does not have any unfiled income tax returns

  5. The taxpayer agrees to a repayment plan with the IRS and does not default on that plan

  6. The taxpayer chooses to enter into an Offer in Compromise repayment plan with the IRS

This is not an exhaustive list. It is also important to note that a taxpayer does not have to meet all of the listed qualifications to be eligible for the Fresh Start program.

There are additional benefits to the Fresh Start program. For example, if a debtor owes less than $25,000, it will be easier to remove a federal tax lien that was placed on their property. Additionally, a taxpayer that owes back taxes for the first time may be able to successfully apply for a tax penalty abatement to alleviate some of their tax debt.

The Fresh Start program also offers benefits for owners of small businesses. For example, the owner of a small business that owes less than $25,000 in back taxes, and that agrees to a 34-month payment plan can be eligible for the debt relief program. A business owner can also be eligible for the debt relief program under the following circumstances:

  1. The business does not have unfiled business tax returns or unfiled federal employment taxes

  2. The business has never had a delinquent account with the IRS in the past

To learn more about the repayment options offered to taxpayers who owe back taxes, continue reading and speak with an experienced Sacramento tax lawyer today.

IRS Fresh Start Debt Forgiveness Repayment Plans

The Fresh Start Initiative gives taxpayers multiple options when choosing a repayment plan to pay off back taxes. However, the taxpayer will have to negotiate with the IRS to determine the best plan for the IRS and the taxpayer’s unique situation.

One repayment plan option is to enter into an installment agreement. As long as a taxpayer owes less than $50,000 in back taxes, they could be eligible for an installment agreement. This repayment plan allows a taxpayer to enter into a repayment plan that can last for up to 72 months. However, if a taxpayer misses a payment, their payment plan could be revoked by the IRS.

Another repayment option is an Offer in Compromise (OiC). The OiC is a negotiation between the IRS and the taxpayer to diminish the total amount of the taxpayer’s back taxes. An OiC is more likely to be successful if a taxpayer can show that they can pay off the remaining balance in a timely fashion.

Work with Our Experienced Roseville Tax Lawyers Today

If you or a family member need legal assistance to apply for the IRS debt forgiveness program, contact an experienced Roseville tax law lawyer today. With decades of combined legal experience, the legal team at the NewPoint Law Group, LLP is ready to help you manage your tax debt. Our firm understands the stress of owing back taxes, and we are here to provide you with the legal representation that you need to handle that issue. To schedule a confidential consultation to speak about your taxes, contact the NewPoint Law Group, LLP at 1-800 358-0305, or contact us online.

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