Pricing
Flat fees. Published. No asterisks.
Most tax firms make you sit through a sales call to hear a number. Here is my entire fee schedule, in public, so you can decide from your own couch whether the economics make sense. The fee is fixed in the engagement letter before work begins.
| Balance due | 2019–2022, assessed | $68,400 |
| Last notice | CP504 — intent to levy | 21 days to respond |
| Collection statute | Earliest expiration | 04 / 2031 |
| Analysis | Offer in Compromise viable — RCP well below balance | ✓ |
| Next step | File Form 656 with 433-A (OIC) | Flat fee quoted |
Fee Schedule
Every core service, every tier.
Self-employed and business tiers cost more for one honest reason: business income means more analysis, more documentation, and more IRS scrutiny. And one across-the-board exception: retired military receive 25% off every flat fee on this page.
| Service | Who it applies to | Flat fee |
|---|---|---|
| Payment agreements | ||
| Installment agreement | Individuals, not self-employed | $1,000 |
| Installment agreement | Self-employed individuals | $2,000 |
| Offer in Compromise | ||
| OIC — prepared, filed & defended | Individuals, not self-employed | $3,000 |
| OIC — prepared, filed & defended | Business filed on Schedule C (Form 1040) | $5,000 |
| OIC — prepared, filed & defended | Small business filed as an S-Corp | $6,000 |
| Hardship status | ||
| Currently Not Collectible placement | All qualifying taxpayers | $1,000 |
| Appeals | ||
| Offer in Compromise appeal | Individuals, not self-employed | $1,000 |
| Offer in Compromise appeal | Self-employed individuals | $2,000 |
| Innocent spouse | ||
| Innocent spouse relief (Form 8857) | All relief theories | $3,000 |
| Offshore & FBAR | ||
| FBAR voluntary disclosure | Delinquent FBARs, Streamlined Filing Compliance Procedures, or the Voluntary Disclosure Practice | $5,000 |
| Tax preparation — delinquent returns (per return) | ||
| Simple federal return | Delinquent individual filers | $300 |
| Each additional state return | Added to any return above | +$100 |
| Self-employed return | Business filed on Schedule C (Form 1040) | $1,000 |
| Self-employed return | Income filed through an S-Corp | $1,200 |
| Scam victims | ||
| Representation for documented scam victims (New Hampshire residents only) | Individuals scammed by digital currency schemes, and retired individuals who paid national tax debt relief companies that have closed their doors and are out of business — documentation required | Free |
| Everything else | ||
| Other tax matters | Hourly until scope is clearly defined, then converted to an agreed flat fee | $300 / hr |
Know the Difference
This practice vs. the national tax resolution companies.
You've seen the ads. Before you call an 800 number, compare what you're actually buying.
| Law Office of Peter J. Clarke, PLLC | National tax resolution companies | |
|---|---|---|
| Who you talk to | Attorney Clarke — a licensed NH + MA tax attorney with a CPA background and 17 years of practice | Typically a salesperson first, then a case manager |
| Fee transparency | Every core fee published on this website, before you ever call | Fees typically quoted by phone after a sales call |
| Fee structure | Flat fee, in writing, before you sign — it doesn't change unless the scope does | Often large upfront retainers, with additional fees possible as the case proceeds |
| Who does the work | Attorney Clarke signs every IRS filing and handles every negotiation personally | Varies — work is commonly spread across non-attorney staff |
| Consultations | Two free 30-minute consultations — a phone call, then video or in person — before you commit to anything | The initial call is commonly a sales consultation |
| Attorney–client privilege | Yes — you are hiring a law firm | Only if your case is actually assigned to an attorney |
| If you were scammed | Free representation for documented scam victims (New Hampshire residents only) | — |
| Retired military | 25% off all tax services | Varies |
| Accountability | One attorney's name on the door, answerable to the NH and MA bars | Some national firms have closed their doors mid-case |
General comparison based on commonly reported industry practices; individual companies vary. It is presented to help you ask the right questions of anyone you consider hiring.
Fee Questions
Asked and answered.
Why flat fees instead of hourly billing?
Because hourly billing puts your interests and your lawyer's in tension — every phone call costs you money, so clients stop calling. A flat fee means you know the total on day one, and my incentive is to resolve your case efficiently, not slowly. The technology this practice runs on is what makes those fees sustainable.
What does the flat fee cover?
All professional services for the engaged matter: the transcript investigation, financial analysis, preparation and filing, and every IRS communication through the decision on that matter. It does not include the underlying tax you owe, IRS application fees or required offer deposits, or tax return preparation — I'll tell you about any of those before you engage.
When does the $300/hour rate apply?
Only to matters outside the core services above — things like Collection Appeals Program cases (Form 9423), lien work, penalty abatement, or trust-fund penalty defense — and only until the scope is clearly defined. Once I've seen your transcripts and know what the matter involves, we convert to an agreed flat fee in writing. Nobody stays on an open-ended clock.
Why do self-employed and business tiers cost more?
Business income multiplies the work: profit-and-loss analysis, asset valuation, estimated-tax compliance, and — for S-Corps — the interaction between the entity and you personally. The IRS also scrutinizes business cases harder. The tiers reflect real hours, not a premium for the word "business."
Is there a military discount?
Yes. Retired members of the U.S. armed forces receive 25% off every published flat fee — resolution work and delinquent return preparation alike. Just mention your retired status at the free consultation and bring proof (such as a retiree ID or DD-214); the discount is written into the engagement letter with the fee.
I was scammed — a crypto scheme, or a tax relief company that vanished. Now what?
Two situations qualify for free representation, available to New Hampshire residents only: individuals scammed by digital currency schemes, and retired individuals who paid a national tax debt relief company that has since closed its doors and gone out of business. If you can document what you paid and what happened, Attorney Clarke takes the case at no charge — aiming to at least recover the taxes you paid on retirement funds you withdrew, and to move any underlying tax debt onto a legitimate resolution path. Bring contracts, payment records, account statements, and any correspondence to the free consultation.
Do I have to come to Portsmouth to meet in person?
No. Most of a case runs perfectly well by phone, video, and the secure portal, and the free follow-up consultation can happen in person at the Portsmouth office. If you'd rather meet near you, Attorney Clarke travels to clients' homes and to Regus satellite offices across both states — Nashua, Manchester, and Concord in New Hampshire; Boston, Bedford, Lawrence, Peabody, and Wakefield in Massachusetts. Travel arrangements are simply set up when you schedule the meeting.
Can I pay the fee over time?
Ask. Depending on the engagement, fees can often be staged across the phases of the case. What never changes is the total — it's fixed in the engagement letter.
Will you tell me if I don't qualify for an Offer in Compromise?
Yes — before you pay for one. The reasonable-collection-potential analysis happens in the free consultation stage precisely so you don't spend $3,000 chasing a settlement the numbers can't support. If an Offer isn't viable, I'll tell you what is.
Start with a free 30-minute scheduled phone consultation,
followed by a 30-minute free video or Portsmouth, NH office consultation.
For your convenience, Attorney Clarke is willing to travel to a Regus satellite office in Nashua, Bedford, Manchester, and Concord, NH, or to a Regus office in Boston, Bedford, Peabody, Wakefield and Lawrence, MA, to discuss your case in person.
If you live outside NH and MA, Attorney Clarke can still represent you before the IRS under federal practice rules. In this case, all meetings can be held through phone or video conferencing.
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