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The Process

From first call to closed case.

Tax debt feels chaotic because the IRS communicates in fragments — a notice here, a levy threat there. The work of resolving it is actually orderly. Here's the sequence every case follows, and why the order matters.

Stage 01 / Investigate

See what the IRS sees

It starts with a free 30-minute phone consultation, followed by the online case evaluation form and a free 30-minute follow-up meeting where Attorney Clarke presents his analysis and recommended resolution. If you engage, a power of attorney (Form 2848) comes next. I pull your complete IRS transcripts electronically: every balance, penalty, missing return, pending action, and collection deadline. Most clients learn something about their own case in the first week — sometimes that the problem is smaller than the notices made it feel, sometimes that a deadline is closer than they knew.

Stage 02 / Analyze

Model every path

Through the secure portal you complete the online case evaluation form. I apply the IRS's national and local expense standards to it and model each resolution side by side — what an Offer would likely settle for, what an installment agreement would cost monthly, whether hardship status is supportable. Then we talk. You choose the path knowing the realistic numbers, and I quote the flat fee from the published schedule.

Stage 03 / Resolve

File, negotiate, close

I prepare and file the resolution package, respond to every IRS inquiry, and handle every conversation with the examiner, agent, or settlement officer — you never speak to the IRS unless you want to. Your transcript stays on the monitor until the resolution is accepted, collection activity stops, and your file closes with the paper to prove it.

What You'll Feel

The first change is silence.

Once the power of attorney is on file, IRS collection contact routes to me. The letters stop landing on your kitchen table; the calls stop coming to your phone. For most clients that happens in the first days of the engagement, before the substantive work even begins.

From there, you'll always know three things: where the case stands, what happens next, and what it costs — because the fee was fixed before we started.

Typical rhythmVaries by case & IRS workload
Week 1POA filed · transcripts pulled · contact reroutes to me
Weeks 2–4Case evaluation form · resolution modeling · path chosen
Month 2+Resolution filed · IRS processing & negotiationActive
CloseAgreement accepted · collection stops · file documentedDone
IRS processing times vary widely — OICs in particular can take months. I monitor throughout.

Resolution Roadmaps

The path, category by category.

Every case follows the same investigation and analysis spine — then branches into the resolution the numbers support. Here is each major path, start to finish.

Payment Agreement

Forms 2848 · 433 · 9465 · 433-D
01Free consultations + online case evaluation form
02Power of attorney (Form 2848) filed — IRS transcripts pulled
03Financials analyzed against IRS national & local standards
04Installment agreement proposed (Form 9465 / 433-D) at a payment your budget supports
05Negotiation with the IRS — terms, amount, and start date settled
06Agreement active: levies stop, one predictable monthly payment, account monitored

If the IRS rejects the proposal: a Collection Appeals Program case (Form 9423) puts the decision in front of an independent Appeals officer — fast.

Offer in Compromise

Forms 2848 · 433-A (OIC) · 656
01Free consultations + online case evaluation form
02Power of attorney (Form 2848) filed — IRS transcripts pulled
03Reasonable Collection Potential modeled (Form 433-A OIC) — the settlement math, before you spend a dollar
04Offer package filed (Form 656) with supporting documentation
05IRS investigation — typically 6–12 months; collection activity generally pauses while the offer is pending
06Offer accepted: pay the settled amount, stay filing-compliant five years — the rest of the debt is gone

If the offer is rejected: an appeal (Form 13711) within 30 days keeps the case alive in front of Appeals — where many offers are actually won.

Currently Not Collectible

Forms 2848 · 433-F
01Free consultations + online case evaluation form
02Power of attorney (Form 2848) filed — IRS transcripts pulled
03Hardship financials documented (Form 433-F) against IRS expense standards
04CNC status requested — the case for genuine inability to pay, made with evidence
05IRS grants hardship status — levies and payment demands stop
06Collection paused while the statute-of-limitations clock keeps running toward expiration

Ongoing: the IRS revisits CNC periodically; the account is monitored and the status defended at each review — and if finances change, the case pivots to the next best path.

The Map, At A Glance

One spine. Three paths. Every appeal covered.

Every case starts on the same investigation-and-analysis spine, then branches into the resolution the numbers support. Solid green arrows are the direct route; dashed green arrows are the appeal route when the IRS pushes back.

direct routeappeal routeFree consultation & case evaluationTwo free 30-minute meetings · no commitmentPOA + transcript investigationForm 2848 · the IRS file, in fullFinancial analysisForm 433 · which path the numbers supportPAYMENT AGREEMENTPropose installment agreementForm 9465 · 433-Dif rejectedCAP appeal — Form 9423Independent Appeals officer · fastwon on appealAgreement in placeLevies stop · one predictable paymentIRS acceptsOFFER IN COMPROMISEFile the Offer packageForm 656 + 433-A (OIC)if rejectedOIC appeal — Form 13711Heard by IRS Appeals · within 30 dayswon on appealOffer acceptedSettle for less · balance wipedIRS acceptsCURRENTLY NOT COLLECTIBLEDocument the hardshipForm 433-F vs IRS expense standardsif levy / deniedCAP appeal — Form 9423Fast review of a levy or denialwon on appealCurrently Not CollectibleCollections paused · statute clock runsIRS acceptsResolution — case closed & monitoredTranscripts watched · status defended at every IRS review

Free Tax Debt Tools

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Answers you can get right now, before you ever pick up the phone. Each tool runs entirely in your browser — nothing you enter is transmitted or stored.

Decoder IRS Code & Notice Decoder

Type a transcript code (570, 846…) or a notice number (CP504, CP2000, LT11…) and get a plain-English meaning, an urgency level, and next steps.

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Calculator Interest on Tax Debt Calculator

See what IRS interest alone costs on your balance — per day, per month, and per year, with daily compounding at the current quarterly rate.

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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.

Book a consultation Flat fees quoted up front · Licensed in New Hampshire & Massachusetts

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