Tax Law Legal Help:IRS, Audits, Tax Debt, Liens, Levies, and Taxpayer Rights

Name: Vikk Ai
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Vikk AI provides instant tax law guidance for U.S. taxpayers. It explains the federal Internal Revenue Code framework, IRS procedural authority, audit process, tax debt relief options (installment agreements, Offer in Compromise, Currently Not Collectible status, penalty abatement, innocent spouse relief), federal tax liens and levies, taxpayer rights, U.S. Tax Court vs district court litigation, state tax issues, and prepares your case. Free to start.

Tax law in the U.S. involves substantial federal foundation through Internal Revenue Code (Title 26 U.S.C.) plus state tax laws.

The fundamental framework:
federal income tax administered by Internal Revenue Service (IRS) - independent agency within Treasury Department; substantial federal tax procedural framework in IRC plus IRS regulations and procedures; substantial body of federal tax case law from U.S. Tax Court, federal district courts, Court of Federal Claims, federal courts of appeals, U.S. Supreme Court; state tax laws administered by state revenue departments; substantial federal-state coordination.

Major federal tax types:
income tax (individual and corporate), employment taxes (FICA, FUTA), self-employment tax, estate and gift tax, excise taxes (specific products and activities).

State tax types substantially varied:
income tax (most states have, some don't - Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming have no income tax), sales and use tax (most states), property tax (all states with substantial local administration), estate tax (some states), unemployment insurance tax, others.

IRS procedural framework substantial:
examination authority (audits), collection authority (liens, levies, seizures), administrative appeals, criminal investigation, taxpayer assistance.

IRS audit types:
correspondence audit (mail-based, simple issues), office audit (in-person at IRS office), field audit (substantial in-person at taxpayer's location).

Tax debt relief options substantial:
installment agreement (monthly payments), Offer in Compromise (settle for less than full amount under specific circumstances), Currently Not Collectible status (temporary halt of collection during financial hardship), penalty abatement (relief from penalties under specific circumstances), innocent spouse relief (relief from joint liability under specific circumstances).

Federal tax liens automatic upon assessment plus notice plus demand for payment plus failure to pay; Notice of Federal Tax Lien (NFTL) provides public notice; substantial impact on credit and asset transferability.

Federal tax levies substantial collection power:
wage levy, bank levy, asset seizure (with substantial procedural protections); specific exemptions for certain assets.

Taxpayer rights comprehensive:
Right to be Informed, Right to Quality Service, Right to Pay No More than the Correct Amount, Right to Challenge IRS Position and Be Heard, Right to Appeal, Right to Finality, Right to Privacy, Right to Confidentiality, Right to Retain Representation, Right to a Fair and Just Tax System (Taxpayer Bill of Rights).

Litigation forums substantial choice:
U.S. Tax Court (specialized tax court, no prepayment required, substantial body of tax expertise, deficiency cases); U.S. district court (generalist court, prepayment required for refund cases); U.S. Court of Federal Claims (specialized claims court, prepayment required).

Whether you are dealing with IRS audit, addressing tax debt, evaluating Offer in Compromise, dealing with federal tax lien, addressing IRS levy, considering tax court litigation, dealing with state tax issues, or evaluating any tax matter, Vikk AI is your always-available legal research and document preparation partner. Many basic tax matters can be handled through Vikk AI alone with self-advocacy. Substantial cases benefit from tax attorney, CPA, or enrolled agent representation. Many areas have free tax help through Low Income Taxpayer Clinics (LITCs), VITA program (free tax preparation for low-income), TCE program (free tax preparation for elderly). Ask any question about your situation, applicable claims, available remedies, statute of limitations, and how to evaluate your case. Upload IRS notices, tax returns, financial records, communications with IRS, tax court documents, and any other documents and Vikk AI analyzes everything in plain English. Draft IRS responses, Offer in Compromise applications, installment agreement requests, penalty abatement requests, audit responses, and consultation preparation packages in minutes.

All Tax law Categories

Tax Law

IRS Audit

Tac Debt Relief

Tax Lien

Tax Levy

What's the federal tax law framework?

Internal Revenue Code plus comprehensive IRS authority. Foundation of federal tax law.

Internal Revenue Code (IRC)

Title 26 U.S. Code. Substantial federal tax statute. Foundation of federal tax law. Substantial complexity. Foundation of taxpayer obligations and government authority.

IRS regulations

Treasury Regulations. Substantial body of regulations interpreting IRC. Foundation of detailed implementation. Specific procedural framework.

Revenue Rulings

IRS pronouncements applying IRC and regulations to specific factual situations. Foundation of guidance. Specific to circumstances.

Revenue Procedures

IRS procedural pronouncements. Foundation of administrative procedures. Specific to circumstances.

Notices and Announcements

IRS interim guidance pending formal regulations. Foundation of evolving guidance. Specific to circumstances.

Internal Revenue Manual (IRM)

IRS internal procedures manual. Substantial scope. Foundation of IRS procedures. Substantially relevant for IRS procedural compliance.

Tax court cases

Substantial body of U.S. Tax Court decisions. Foundation of tax case law. Substantial precedential authority.

Federal court tax cases

U.S. district courts, Court of Federal Claims, federal courts of appeals, U.S. Supreme Court. Foundation of broader tax case law. Specific procedural framework.

Major income tax categories

Wages and salaries, business income, capital gains, dividends, interest, retirement distributions, rental income, royalties, others. Foundation of broad income tax scope.

Major deductions

Standard deduction, itemized deductions (mortgage interest, state and local taxes capped at $10,000, charitable contributions, medical expenses), business deductions, retirement contributions. Foundation of taxable income reduction. Substantial body of rules.

Major credits

Earned Income Tax Credit, Child Tax Credit, education credits (American Opportunity, Lifetime Learning), retirement savings credit, others. Foundation of tax reduction. Specific eligibility requirements.

Self-employment tax

Substantial: 15.3% on self-employment income (combining employer and employee shares). Foundation of substantial self-employed obligation.

Employment taxes

FICA (Social Security and Medicare), FUTA (federal unemployment), withholding obligations. Substantial employer obligations. Foundation of employment tax framework.

Estate and gift tax

Estate tax on substantial estates. 2026 exemption substantial (approximately $14M+). Gift tax annual exclusion (typically $19,000+ per recipient in 2026). Foundation of wealth transfer taxation. See Estate Planning section.

Filing obligations

Annual return filing typically by April 15 (with extensions). Specific procedural framework. Foundation of compliance.

What's the IRS structure?

Substantial federal agency with comprehensive authority.

IRS overview: Internal Revenue Service. Independent agency within Treasury Department. Substantial federal tax administration authority. Foundation of federal tax administration. Specific procedural framework.
Major IRS divisions: Wage and Investment Division (individual taxpayers), Small Business/Self-Employed Division (small businesses, self-employed), Large Business and International Division (large corporations), Tax Exempt and Government Entities Division, Criminal Investigation Division. Foundation of substantial scope.
Examination authority: Substantial: audit authority including request for records, examination of returns, proposed adjustments. Foundation of audit framework. See IRS Audit page.
Collection authority: Substantial: federal tax liens (automatic upon specific procedural framework), levies (wage, bank, asset), seizures, others. Foundation of collection framework. See Tax Lien and Tax Levy pages.
Administrative appeals: IRS Office of Appeals. Independent review of IRS examination determinations. Foundation of internal review. Specific procedural framework.
Criminal Investigation: Special agents investigate substantial criminal tax violations. Foundation of criminal enforcement. Specific procedural framework.
Taxpayer Advocate Service: Independent organization within IRS to assist taxpayers with substantial unresolved issues. Foundation of taxpayer assistance. Free service.
Local Taxpayer Advocate: Each state has Local Taxpayer Advocate. Foundation of regional assistance. Specific to state.
IRS procedural framework: Substantial: notices, examination procedures, collection procedures, appeals procedures, hearing procedures. Specific procedural compliance critical. Foundation of comprehensive framework.
IRS notices: Substantial body of standardized notices. Foundation of communications. Specific to circumstances and notice type.
Statute of limitations - assessment: Generally 3 years from filing. Substantial exceptions: 6 years for substantial omissions, no limit for fraud or non-filing. Foundation of timing limit.
Statute of limitations - collection: Generally 10 years from assessment. Substantial timing limit. Specific procedural framework. Foundation of collection limit.
Refund statute of limitations: Generally 3 years from filing or 2 years from payment, whichever later. Foundation of refund claim timing. Specific procedural framework.
Authorization to represent taxpayer: Form 2848 Power of Attorney. Substantial scope: tax attorneys, CPAs, enrolled agents can represent. Foundation of representation.
Tax practitioner privilege: Limited privilege for tax practitioners (more limited than attorney-client). Specific procedural framework. Foundation of communication protection.

What about tax debt and collection?

Substantial collection framework. Foundation of tax debt resolution.

Tax assessment

IRS determination of tax owed. Specific procedural framework. Foundation of debt determination. Critical: starts collection statute of limitations and lien rights.

Notice and demand

After assessment, IRS issues notice and demand for payment. Foundation of payment demand. Specific procedural framework.

Tax debt resolution options

(1) Pay in full, (2) Installment agreement, (3) Offer in Compromise, (4) Currently Not Collectible status, (5) Bankruptcy (limited tax discharge), (6) Statute of limitations expiration. Foundation of resolution paths. See Tax Debt Relief page.

Installment agreement overview

Monthly payment plan. Substantial procedural framework. Foundation of common resolution. Available for most tax debts. See Tax Debt Relief page for details.

Offer in Compromise overview

Settle tax debt for less than full amount. Substantial procedural framework. Foundation of settlement option. Specific eligibility criteria. See Tax Debt Relief page for details.

Currently Not Collectible (CNC)

Temporary halt of collection during financial hardship. Substantial procedural framework. Foundation of hardship relief. Specific eligibility criteria.

Penalty abatement

Relief from penalties under specific circumstances: reasonable cause, first-time abatement, statutory exceptions. Foundation of penalty relief. Specific procedural framework.

Innocent spouse relief

Relief from joint return liability under specific circumstances. Three types: traditional innocent spouse, separation of liability, equitable relief. Substantial body of case law. Foundation of substantial relief.

Federal tax lien overview

Automatic upon specific procedural framework: assessment, notice, demand, failure to pay. Notice of Federal Tax Lien provides public notice. See Tax Lien page for details.

Federal tax levy overview

Substantial collection action: seize wages, bank accounts, assets. Specific procedural framework. See Tax Levy page for details.

Bankruptcy and tax debt

Limited tax discharge in bankruptcy. Substantial body of case law. Specific procedural framework: typically 3-year rule (return due 3+ years before filing), 2-year rule (return filed 2+ years before filing), 240-day rule (assessment 240+ days before filing), no fraud/willful evasion. Foundation of bankruptcy tax discharge.

Statute of limitations expiration

Generally 10 years from assessment for collection. After expiration, IRS cannot collect. Foundation of substantial debt resolution. Specific procedural framework.

Tolling of statute of limitations

Various events can toll: bankruptcy, Offer in Compromise pending, taxpayer outside U.S., others. Foundation of timing analysis. Specific to circumstances.

Collection Due Process

Substantial procedural protection. Right to hearing before levy or upon Notice of Federal Tax Lien. Specific procedural framework. Foundation of due process protection.

Collection Appeals Program

Less formal than CDP. Substantial procedural protection. Specific procedural framework. Foundation of administrative appeal.

What about taxpayer rights?

Comprehensive taxpayer rights framework. Foundation of taxpayer protection.

Taxpayer Bill of Rights overview: Substantial: 10 fundamental rights. Foundation of taxpayer protection. Codified in IRC. Specific procedural framework.
Right to be Informed: Right to clear explanations of tax laws and IRS procedures. Foundation of information access.
Right to Quality Service: Right to prompt, courteous, professional assistance. Foundation of service standards.
Right to Pay No More than the Correct Amount: Right to pay only legally due amount. Foundation of fair taxation. Specific procedural framework.
Right to Challenge IRS Position and Be Heard: Right to dispute IRS determinations. Substantial procedural framework. Foundation of dispute rights.
Right to Appeal: Right to fair and impartial administrative appeal. Foundation of internal review. IRS Office of Appeals.
Right to Finality: Right to know maximum amount of time to challenge IRS positions. Foundation of certainty.
Right to Privacy: Right to expect IRS inquiry, examination, enforcement to comply with law and respect rights. Foundation of constitutional protection.
Right to Confidentiality: Right to expect tax information not disclosed except as authorized. Foundation of privacy protection. IRC § 6103 strict protection.
Right to Retain Representation: Right to be represented by attorney, CPA, enrolled agent, or other authorized representative. Foundation of representation. Free representation through Low Income Taxpayer Clinics.
Right to a Fair and Just Tax System: Right to expect tax system to consider facts and circumstances affecting underlying liabilities. Foundation of equitable consideration.
Specific procedural protections: Substantial: notice requirements, opportunity to be heard, right to appeal, statute of limitations protections, levy and seizure procedural protections, others. Foundation of comprehensive procedural protection.
Taxpayer Advocate Service: Independent assistance for substantial unresolved issues. Foundation of escalation resource. Free service.
Low Income Taxpayer Clinics (LITCs): Free or low-cost representation for low-income taxpayers. Substantial scope. Foundation of access to representation.
Federal courts protection: Substantial constitutional and statutory protections. Specific procedural framework. Foundation of judicial protection.
Confidentiality limitations: Substantial: § 6103 protections plus exceptions (joint returns, court orders, statistical information, others). Foundation of confidentiality framework.

What about tax court and litigation?

Substantial litigation forums framework. Foundation of formal challenge.

U

S. Tax Court. Specialized federal court for tax cases. Substantial body of tax expertise. Foundation of typical tax litigation. Specific procedural framework. No prepayment required.

Tax Court advantages

Substantial: prepayment not required, specialized tax expertise, generally less formal than district court, judges with substantial tax experience. Foundation of preferred forum for many cases.

Tax Court jurisdiction

Income tax deficiencies, certain other tax issues. Foundation of specialty. Specific procedural framework.

Tax Court small case procedure

Available for cases under specific dollar threshold ($50,000 currently). Foundation of simplified procedure. Specific procedural framework. Decisions not appealable.

U

S. District Court. Generalist federal court. Foundation of broader jurisdiction. Specific procedural framework. Refund cases require prepayment.

U

S. Court of Federal Claims. Specialized federal claims court. Refund cases. Specific procedural framework. Foundation of additional refund forum.

Selecting forum

Strategic considerations: prepayment requirement (Tax Court no, others yes), expertise (Tax Court substantial), procedural rules, jury trial availability (district court only), appeals route. Foundation of strategic decision.

Tax Court petition

Filed within 90 days of Notice of Deficiency (150 days if outside U.S.). Specific procedural framework. Foundation of timing critical.

Notice of Deficiency

90-day letter (or 150-day for taxpayers outside U.S.). Triggers Tax Court petition right. Substantial procedural framework. Foundation of formal challenge.

Tax Court trial

Specific procedural framework: pleadings, discovery, trial, decision. Foundation of formal adjudication. Substantial procedural complexity.

Tax Court rules

Specific procedural framework different from federal civil rules. Foundation of specialized procedure.

Appeals from Tax Court

Federal Court of Appeals for circuit. Specific procedural framework. Foundation of appellate review.

Refund cases

Filed in district court or Court of Federal Claims. Prepayment required. Specific procedural framework. Foundation of refund litigation.

Civil tax litigation cost

Substantial: typically $5,000-$50,000+ for substantial cases. Foundation of cost considerations.

IRC § 7430 attorney fees

Available for prevailing taxpayers in specific circumstances. Substantial body of case law. Foundation of cost recovery. Specific procedural framework.

Settlement throughout process

Most tax cases settle. Substantial: examination level settlement, Appeals settlement, Tax Court settlement. Foundation of negotiated resolution.

How Vikk AI Helps With Your Tax Matter

Ask: Get state-specific answers, 24/7, in plain English

Ask any question about your tax situation. Examples: "I owe substantial tax debt - what are my options?" "How does an IRS audit work?" "What's an Offer in Compromise?" "What's the statute of limitations for tax debt?" "Should I represent myself before IRS?"

Upload: Have any document analyzed clause by clause

Upload IRS notices, tax returns, financial records, communications with IRS, tax court documents, and any other documents. Vikk AI analyzes tax issues, identifies applicable resolution options, evaluates strategy.

Draft: Generate every document your case needs

Vikk AI drafts IRS responses, Offer in Compromise applications, installment agreement requests, penalty abatement requests, audit responses, and consultation preparation packages for tax attorneys.

Ready to start? Begin a free tax law conversation in 60 seconds, no credit card required.

Real Walkthrough:How Self-Employed Person Successfully Resolved $85,000 Tax Debt Through Comprehensive Strategy

Self-employed contractor accumulated substantial tax debt over 4 years due to financial difficulties: $85,000 federal tax debt plus penalties and interest, plus $15,000 state tax debt. IRS enforcement actions beginning: Notice of Federal Tax Lien filed, threats of bank levy. Substantial financial hardship: monthly income approximately $4,500, monthly expenses approximately $4,200. Used Vikk AI to evaluate options.

Step 1: Vikk AI helped develop strategy

Comprehensive analysis: (1) Total tax debt: $85,000 federal plus $15,000 state plus penalties and interest. (2) Available federal options: Offer in Compromise (potentially viable given financial situation), installment agreement, Currently Not Collectible status, penalty abatement. (3) Lien withdrawal/discharge options for credit/asset issues. (4) State tax debt parallel resolution. (5) IRC § 7430 attorney fees for substantial cases. (6) Timeline: collection statute of limitations approximately 7 years remaining. Strategy: comprehensive Offer in Compromise plus penalty abatement for federal, parallel state resolution.

Step 2: Initial response and Collection Due Process

Immediate actions: (1) Collection Due Process hearing requested upon Notice of Federal Tax Lien (substantial procedural protection, prevents immediate levy). (2) Engaged tax attorney/enrolled agent ($3,500 retainer for comprehensive representation). (3) Form 433-A (financial information) preparation: comprehensive financial analysis showing minimal disposable income, modest assets. (4) Documentation gathered: tax returns, financial records, bank statements, employment records, expense documentation. (5) Power of Attorney (Form 2848) filed authorizing representation.

Step 3: Offer in Compromise preparation

Comprehensive Offer in Compromise (Form 656) prepared: (1) Reasonable Collection Potential (RCP) calculation showing $18,000 (12 months future income at $1,200 net plus modest equity in vehicle). (2) Offer amount $18,000 lump sum (or $24,000 over 24 months installments). (3) Doubt as to Collectibility basis (cannot pay full amount in foreseeable future). (4) Comprehensive supporting documentation. (5) Offer application fee $205 (or fee waiver for low-income). (6) Submission to IRS. Pre-acceptance period during review (typical 6-12 months).

Step 4: IRS review and acceptance plus state resolution

IRS review process: 9 months. Multiple correspondence rounds, supplemental information requests. IRS counter-offer at $24,000. Negotiation. Final agreement at $20,000 lump sum. Acceptance issued. Federal tax debt resolved. Plus parallel state tax resolution: state Offer in Compromise at similar reduced amount $4,500. Total resolution: $24,500 settlement (vs $100,000 combined original debt). Plus penalty abatement portion of $8,000. Lien release after Offer payment. Lien withdrawal request granted (improving credit recovery).

Step 5: Outcome

Comprehensive resolution. Total cost: $24,500 settlement plus $3,500 representation fees = $28,000 total. Net savings: approximately $80,000 in tax debt elimination plus penalty abatement plus interest. Plus credit recovery through lien withdrawal. Plus financial restart capability. Compared to: continued IRS enforcement could have included wage levies, bank levies, asset seizures. Compared to: bankruptcy alternative would have provided limited tax discharge. The case demonstrates the substantial value of comprehensive Offer in Compromise strategy with professional representation.

Total time: approximately 12 months from initial response to completed settlement. Net savings: approximately $80,000+ in tax debt resolution. The case demonstrates several key tax law principles: (1) Offer in Compromise substantial relief option for substantial debt with limited resources, (2) Collection Due Process protects taxpayer rights, (3) professional representation valuable for substantial cases, (4) penalty abatement substantial debt reduction option, (5) coordinated federal-state resolution often necessary.

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When should you use Vikk AI vs. when should you hire an attorney?

Vikk AI is your always-available legal research, education, planning, and drafting partner. For matters that need a courtroom advocate, Vikk AI tells you so honestly and connects you to a verified attorney in your state. Even then, Vikk AI keeps working alongside the attorney: analyzing documents, translating legalese, drafting your responses, and helping you be a better-informed, lower-cost client.

Use Vikk AI For	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)
Identifying applicable tax debt resolution options	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All substantial IRS audit cases
Drafting responses to IRS notices	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All substantial tax debt cases ($25,000+)
Drafting Offer in Compromise applications	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All complex Offer in Compromise applications
Drafting installment agreement requests	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All Tax Court litigation
Drafting penalty abatement requests	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All federal court tax litigation
Drafting Currently Not Collectible status requests	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All criminal tax matters
Drafting innocent spouse relief requests	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All cases involving IRS Criminal Investigation
Drafting consultation preparation packages for tax attorney	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All complex innocent spouse cases
Identifying applicable taxpayer rights	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All cases involving substantial penalty disputes
Identifying applicable statute of limitations	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All cases requiring expert testimony
Translating dense tax law into plain English	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All cases involving substantial business tax issues
Suggesting verified tax attorneys, CPAs, enrolled agents in your area	Hire a Verified Attorney to Lead (Vikk AI Still Supports You)All cases involving substantial international tax issues

Need an Attorney

If your case needs a courtroom advocate, Vikk AI can suggest verified attorneys in your area, or you can browse our directory listings and reach out to attorneys in your state on your own. Either way, your full Vikk AI conversation history and drafted documents are organized for the handoff, saving you billable hours of intake.

Why Vikk AI Is the Most Trusted AI Legal Assistant for This Topic

Built specifically for U.S. tax law, not retrofitted from a general chatbot

Generic AI tools like ChatGPT and Gemini frequently misstate IRS procedural requirements, audit rights, collection alternatives, taxpayer rights, statute of limitations rules, penalty abatement standards, and state tax law variations. Vikk AI is purpose-built for U.S. tax law, including federal Internal Revenue Code, IRS procedural framework, U.S. Tax Court vs federal district court vs Court of Federal Claims jurisdiction, state tax laws, and the substantial body of case law from federal tax courts.

Federal-state framework for tax law

Tax law involves substantial federal-state interplay: federal income tax through Internal Revenue Code (Title 26 U.S.C.), federal estate and gift tax, federal employment tax, federal excise taxes; state income tax (most states), state sales tax, state property tax, state estate tax (some states), state unemployment tax; many states have substantial tax procedures and remedies. Vikk AI applies your state's specific tax laws plus federal supplements.

Privacy by default for tax matters

Your conversations about tax debts, IRS communications, audit issues, financial circumstances, and tax planning are encrypted in transit and at rest. They are never sold, never shared with third parties, and never used to train any public AI model. Privacy is essential when discussing tax matters that often involve sensitive financial information.

Honest about when tax matters need an attorney or professional

Many basic tax matters can be handled through Vikk AI alone with self-advocacy: simple penalty abatement requests, basic installment agreements, straightforward responses to IRS notices, basic Offer in Compromise applications. Substantial cases benefit from tax attorney, CPA, or enrolled agent representation: substantial audits, complex Offers in Compromise, tax court litigation, complex tax debt cases, criminal tax matters. Vikk AI helps you understand when self-help is appropriate and when professional representation is warranted.

Frequently Asked Questions

Who regulates federal taxes?

Internal Revenue Service (IRS). Independent agency within Treasury Department. Substantial authority: examination (audits), collection (liens, levies), administrative appeals, criminal investigation, taxpayer assistance. Foundation of federal tax administration. Substantial procedural framework.
What can I do about tax debt I can't pay?

Multiple options: (1) Installment agreement (monthly payments), (2) Offer in Compromise (settle for less than full amount), (3) Currently Not Collectible status (temporary halt), (4) Penalty abatement (relief from penalties), (5) Bankruptcy (limited tax discharge). Substantial body of options. See Tax Debt Relief page.
What's an IRS audit?

IRS examination of tax return. Three types: correspondence audit (mail-based, simple issues), office audit (in-person at IRS office), field audit (substantial in-person at taxpayer's location). Specific procedural framework. Foundation of compliance verification. See IRS Audit page.
What's a federal tax lien?

Automatic upon specific procedural framework: assessment, notice, demand, failure to pay. Notice of Federal Tax Lien provides public notice. Substantial impact on credit and asset transferability. Foundation of secured collection right. See Tax Lien page.
Can the IRS take my paycheck?

Yes, through wage levy. Substantial collection action. Specific procedural framework: notice and demand, Final Notice (30-day notice), Collection Due Process hearing right, then levy. Substantial procedural protections. Foundation of substantial collection power. See Tax Levy page.
What's an Offer in Compromise?

Settle tax debt for less than full amount. Substantial procedural framework. Three bases: doubt as to collectibility (most common), doubt as to liability, effective tax administration. Specific eligibility criteria. Foundation of settlement option. See Tax Debt Relief page.
What's the statute of limitations for tax debt?

Assessment: generally 3 years from filing (6 years for substantial omissions, no limit for fraud or non-filing). Collection: generally 10 years from assessment. Specific procedural framework with substantial tolling events. Foundation of timing limit.
Should I go to Tax Court or district court?

Strategic considerations. Tax Court advantages: no prepayment required, specialized tax expertise, generally less formal. District court advantages: jury trial available, generalist judges. Court of Federal Claims: specialized claims court. Foundation of forum selection.
Can I represent myself before IRS?

Yes, but substantial cases benefit from representation. Authorized representatives: tax attorneys, CPAs, enrolled agents (registered with IRS). Power of Attorney (Form 2848). Free representation through Low Income Taxpayer Clinics for eligible taxpayers.
What are my taxpayer rights?

Taxpayer Bill of Rights: Right to be Informed, Right to Quality Service, Right to Pay No More than Correct Amount, Right to Challenge IRS Position and Be Heard, Right to Appeal, Right to Finality, Right to Privacy, Right to Confidentiality, Right to Retain Representation, Right to a Fair and Just Tax System.
Can I use Vikk AI for tax matters?

Yes for many cases. Drafting responses to IRS notices, Offer in Compromise applications, installment agreement requests, penalty abatement requests, consultation preparation. For substantial cases (substantial audits, complex OICs, tax court litigation, criminal tax), tax attorney/CPA/enrolled agent representation typically warranted.