What happens when you owe the IRS
The IRS usually sends a Final Notice of Intent to Levy at least 30 days before it takes your wages or bank funds, so act within those 30 days.
The IRS charges a late payment penalty of 0.5% a month, up to 25%, plus interest. It doubles the rate to 1% a month 10 days after it sends a Final Notice of Intent to Levy.
If you have not filed, the IRS also charges a late filing penalty of 5% a month on the unpaid tax, up to 25%.
A tax relief CPA or enrolled agent at Maris & Associates CPAs represents you if the IRS audits one of your returns.
IRS options when you cannot pay in full
We match you to an IRS option by what you can pay after basic living expenses:
- Payment plan (installment agreement).You pay the full balance over time. In 2026, you can apply online if you owe less than $100,000 and pay within 180 days, or owe $50,000 or less on a monthly plan.
- Offer in compromise.You pay less than the full balance when the IRS cannot expect to collect it in a reasonable time.
- Currently not collectible.The IRS pauses collection while you face financial hardship, and it can still file a lien. The IRS generally has 10 years after assessing a tax to collect it, and it counts the pause toward those 10 years.
For an offer or currently not collectible status, the IRS asks for a collection information statement listing your income, expenses and assets. We build it from your pay stubs and bank records before the IRS sees it.
How to reduce what you owe the IRS
| Relief | Who qualifies | How to request it |
|---|---|---|
| Automatic penalty relief | Who qualifiesYou filed and paid on time for the prior three years, or 12 quarters for quarterly returns. The IRS applies it to eligible original returns for tax year 2025 and later, and to 2026 quarterly returns. | How to request itNo request. The IRS does not charge the late filing, late payment or late deposit penalty, and you still owe the tax and interest. |
| First Time Abate | Who qualifiesA penalty on an earlier return, or on an eligible 2025 or 2026 quarterly return that still got a notice. You had no penalties in the prior three years, other than estimated tax penalties or ones the IRS removed. | How to request itA call to the number on the notice, or Form 843, the IRS abatement request, if the IRS cannot approve it by phone |
| Innocent spouse relief | Who qualifiesYou signed a joint return and did not know, or have reason to know, of your spouse’s error | How to request itForm 8857, within 2 years after the IRS starts collecting from you |
| Bankruptcy discharge | Who qualifiesIncome tax due over three years before the petition, counting extensions, on a return filed over two years before it and assessed over 240 days before it. You filed no fraudulent return and did not evade the tax. | How to request itA petition from your bankruptcy practitioner. We confirm each date from your IRS transcripts, including any time added to the tests. |
How to stop IRS liens, levies and garnishment
Federal tax lien
The IRS files a public Notice of Federal Tax Lien so creditors can see its claim on your property. The IRS must release the lien within 30 days after you pay the balance in full. We ask the IRS to withdraw the public notice, or to lift the lien from a property you are selling, where the IRS allows it.
Bank levy and wage garnishment
After a bank levy, your bank holds the money for 21 days before paying the IRS. The IRS takes part of each paycheck until you make other arrangements, pay the balance or get the levy released.
The IRS cannot start a levy during these periods:
- While it reviews your good faith payment plan request
- While it considers an offer in compromise it has accepted for processing
- While your payment plan is in effect
The IRS can still levy if you waive that protection in writing or it finds collection at risk.
Seizure of property
The IRS can seize and sell property you own, but it needs written approval from a federal district court to levy your main home. The IRS must release a levy when it determines that you face economic hardship from it. We document that hardship with your budget and bills.
Get your IRS balance reviewed
Send us your latest IRS notice, and we quote the balance review before we start any work.
Filing years of back tax returns
The IRS sets up a long term payment plan online only after you file every required return, so we file your missing years first.
If you need one missed or amended return with no balance to resolve, we file it through our tax help service.
Excellent service from Aziz and Sam! I was years behind on my tax returns, they helped me work my way through all the needed documents. Thank you gentlemen for your prompt assistance
IRS tax relief Everett WA process
- Step 01
Sign the IRS authorization.
You sign Form 2848, so a CPA or enrolled agent on our team can speak with the IRS for you.
- Step 02
Pull your IRS transcripts.
We request your IRS transcripts, the IRS records of your returns and balance, and check them against your notices.
- Step 03
Get a written plan.
You receive the balance, the missing years and the program we recommend before we file anything.
- Step 04
File and follow up.
We file the returns and program forms, then answer the IRS until it closes your case.
What IRS tax relief costs
We quote the balance review first, then price IRS tax relief Everett WA work from these factors:
Tax years.We count the years you owe or have not filed.
Program.We document more for an offer in compromise than a payment plan, because the IRS requires a full financial statement and supporting records.
Enforcement.We check whether the IRS filed a lien or issued a levy.
Business taxes.We check whether payroll or business returns are part of the balance.
A payment plan for one tax year, with every return filed, is the lightest case.
These are the factors, not a quote. You see each quote before we start that stage.
How to check a tax relief company
Before you hire anyone, including us:
Ask which IRS program they plan to use, and get it in writing.
Check your own numbers with the IRS Offer in Compromise Pre-Qualifier.
Walk away from anyone who tells you to stop filing or ignore IRS notices.
The IRS warns that offer in compromise mills often overpromise results and charge high fees to taxpayers who do not qualify.
Tax preparation, payroll, FBAR and Washington tax debt help
- Individual tax preparationWe prepare annual Form 1040 returns once your back years are filed and current.
- Payroll tax problemsWe bring missed federal payroll tax deposits current and resolve payroll tax balances for Washington employers.
- Filing for unreported foreign accountsWe prepare late FBARs, the yearly reports of foreign bank accounts, and returns for US residents with foreign accounts.
- Washington tax debtWe handle Department of Revenue tax warrants and payment agreements for unpaid Washington business taxes.
Talk to an Everett tax relief CPA
Bring the notices you have, even with records missing, and a CPA or enrolled agent will set out the IRS tax relief Everett WA options open to you.
Book a consultation