Services

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At Joseph Pearman Attorney at Law, we know that one (1) size does not fit all.
Consequently, an individualized fact sensitive approach is utilized for each and every case.

JPAAL

A Journey of a Thousand Miles Begins with a Single Step

Initial Consultation Phase

The first (1st) step you should take, whether the Government has begun sending you notices or not, is to seek professional guidance. The issues you are facing will not disappear and often acting quickly can result in a more favorable resolution.

During the Initial Consultation Phase, we will collect as much relevant information as possible from you, answer all your questions to the best of our ability, and propose a strategy(s) for resolution.

The focus of the Initial Consultation Phase is to provide you with information so that when you leave you will fully understand the extent of your tax problem and what it will take to resolve it. Whether you elect to retain our services or not, you will gain the knowledge that you need.

JPAAL

Implementing the Strategy

Pre-Resolution Phase

If you choose to retain us to represent you, then we will begin the process of implementing the specific strategy proposed in the Initial Consultation Phase.

During the Pre-Resolution Phase, we will collect even more detailed information from you as we draft our filings and prepare for negotiation with the Government.

The focus of the Pre-Resolution Phase is always to limit the financial impact of the anticipated resolution — both in terms of attorney fees and payment to the Government.

JPAAL

Getting Your Life Back on Track

Resolution Phase

Based on what the law permits, we do everything that we can to get the Government to agree to our proposed strategy.

During the Resolution Phase, we will negotiate the outcome that offers you the most benefit while also limiting your financial impact.

The focus of the Resolution Phase is what all the time, effort, and money is for — a favorable and equitable result for the client.

JPAAL

We Stand by Your Side for as Long as You Need

Post-Resolution Phase

Once a favorable resolution is successfully negotiated, the process of protecting you is not yet finished.

During the Post-Resolution Phase, before closing our file, we will monitor your case, for as long as necessary, to make sure that the negotiated resolution is fully and completely implemented.

The focus of the Post-Resolution Phase is to make sure that, pursuant to the negotiated resolution, the Government is no longer chasing you.

There are also additional Post-Resolution Phase services that you may wish to avail yourself such as WITHDRAWL OF NOTICE OF FEDEARL TAX LIEN.

Administrative Remedies


Listed below are brief synopses, of a non-exhaustive list, of the more commonly used Federal administrative remedies, for tax collection matters.

It is important to note that Indiana and Illinois have similar administrative remedies of which many may not be nearly as generous to taxpayers as the corresponding Federal administrative remedies.

Whether it be Federal or State, the taxpayer must satisfy specific requirements in order to qualify for any administrative remedy.

Penalty Abatement

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Depending on the circumstances, penalties can be fully or partially abated.

There are three (3) types of penalty abatement: (i) first (1st) time abatement; (ii) reasonable cause abatement; and (iii) re-designation of failure to deposit penalties for employment taxes.

Currently Not Collectible

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If the taxpayer has no ability to pay, then the Internal Revenue Service has the authority to deem the entire outstanding balance due as uncollectible.

Short Term Extension to Pay

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If the taxpayer simply needs a little time to gather the money to pay the entire outstanding balance due, then the Internal Revenue Service has the authority to grant up to one hundred eighty (180) days to make full payment.

Long Term Extension to Pay

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If the taxpayer needs more time than a Short Term Extension to Pay to gather the money to pay the entire outstanding balance due, then the Internal Revenue Service has the authority to grant up to one hundred eighty (180) days, or possibly longer, to make full payment.

Guaranteed Installment Agreement

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If the taxpayer owes no more than $10,000.00 and can full pay the entire outstanding balance due within thirty-six (36) months, then the Internal Revenue Service will enter into such a monthly payment plan.

Streamline Installment Agreement

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If the taxpayer owes no more than $50,000.00 and can full pay the entire outstanding balance before the expiration of the Collection Statute of Limitations, then the Internal Revenue Service will enter into such a monthly payment plan.

Regular Installment Agreement

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If the taxpayer does not fit within the Guaranteed Installment Agreement or the Streamline Installment Agreement parameters, then, after the taxpayer’s full financial disclosure to determine ability to pay, the Internal Revenue Service will enter into such a monthly payment plan.

Partial Payment Installment Agreement

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If a Regular Installment Agreement, which is based on the documented ability to pay, will not full pay the entire outstanding balance due by the time the collection statute expires, then the Internal Revenue Service will enter into such a monthly payment plan.

Offer in compromise

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If the collection of the entire outstanding balance due is in doubt, then the Internal Revenue Service, like any other creditor, has the authority to accept less than full payment as payment in full.

Bankruptcy

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If the facts are of a specific nature (type of tax, satisfaction of timing rules, etc.), then a bankruptcy filing will discharge all or some of the entire outstanding balance due.