>>> FORMER IRS ATTORNEY --- PATRICK T. SHEEHAN >>> 

>>> SERVICES: DEEMED UNCOLLECTIBLE    >>>

>>> IRS COLLECTION EFFORTS

>>> COLLECTION - INDIVIDUAL

>>> COLLECTION - BUSINESS

>>> OFFER IN COMPROMISE

>>> PAY OVER TIME/INSTALLMENT AGREEMENT

>>> INNOCENT SPOUSE RELIEF

>>> REQUEST FOR PENALTY ABATEMENT BASED UPON REASONABLE CAUSE

>>> DEEMED UNCOLLECTIBLE

>>> TRUST FUND RECOVERY PENALTY

>>> AUDITS AND AUDIT RECONSIDERATION

>>> STATUTE OF LIMITATION

>>> BANKRUPTCY

>>> JURISDICTION OF FEDERAL COURTS / TAX LITIGATION

>>> IRS NOTICES

THERE ARE TIMES WHEN A TAXPAYER MAY HAVE SUBSTANTIAL UNPAID LIABILITY, but due to his or her age or health or other factors, he or she may simply be unable to pay his or her liability under an installment agreement or an Offer in Compromise. When faced with such a situation, the IRS must make a decision whether to try to continue to collect the liability or decide whether to deem a taxpayer's account as uncollectible. Being deemed uncollectible represents an additional option that may be available to a taxpayer to resolve his or her tax problems.

The IRS may deem a taxpayer's account as uncollectible for many reasons, but typically does so because of an inability to pay. If the IRS determines that a taxpayer is uncollectible, the taxpayer's account is subsequently removed from the IRS' active inventory list. Although a taxpayer's account may have been deemed uncollectible, the IRS is not legally barred from attempting to collect a taxpayer's tax liability in the future. Furthermore, interest and penalties will continue to accrue on the unpaid liability.

While this option may be available for a taxpayer to resolve his or her tax liabilities, it is often difficult for a taxpayer to ascertain whether the IRS has deemed them uncollectible because, as a policy matter, the IRS does not generally disclose whether a taxpayer has been deemed uncollectible. This IRS policy is designed to encourage a taxpayer to continue to make an effort to address his or her tax liability. Nevertheless, avenues exist for making inquiries into a taxpayer's collection potential. These avenues may be used to determine if this option is appropriate for a taxpayer.

In the past, we have successfully represented taxpayers to determine their collection potential and to determine whether being deemed uncollectible is a viable option for them. Our firm possesses both the skills and experience necessary for success when dealing with the IRS regarding this option for resolving a taxpayer's tax liabilities.

If you cannot pay your tax liabilities, please call us.

We can help. Call us before the IRS calls you! ®


Patrick T. Sheehan & Associates, Attorneys At Law, P.C.  | DISCLAIMER | 1-877-447-7529  | CONTACT