Law Offices of Darrin T. Mish

Tax Law FAQs

Common questions answered by a Tampa tax attorney.

General Tax Relief Questions

A tax attorney is a lawyer who specializes in tax law and representation before the IRS. Tax attorneys help individuals and businesses resolve problems including back taxes, IRS audits, wage garnishment, bank levies, tax liens, unfiled returns, payroll tax issues, Offers in Compromise, and penalty abatement.

Unlike CPAs or enrolled agents, tax attorneys have attorney-client privilege, meaning your conversations are completely confidential. We can also represent you in Tax Court and provide legal defense if you are under criminal investigation.

Consider hiring a tax attorney if:

  • •You owe more than $10,000 in back taxes
  • •The IRS is garnishing your wages or levying your bank account
  • •You are facing an IRS audit
  • •You have not filed tax returns for multiple years
  • •You are under criminal investigation
  • •You have payroll tax issues
  • •You need to request an Offer in Compromise
Fees vary based on complexity. We offer a free consultation to evaluate your case and provide upfront pricing. Most clients find that hiring an attorney saves them far more than the fees in reduced tax liability and penalty abatement.

Tax Attorney: Licensed lawyer with attorney-client privilege. Can represent you in Tax Court and criminal matters.

CPA: Licensed accountant. Can prepare returns and represent you before the IRS, but does not have privilege protection.

Enrolled Agent: IRS-licensed professional. Can prepare returns and represent you, but does not have privilege or court representation.

IRS Collection Questions

Yes, but it is rare. The IRS can seize property through a levy, but seizures are typically a last resort. They are more likely to garnish wages, levy bank accounts, file liens, or intercept refunds. If you are facing property seizure, contact a tax attorney immediately.

Ignoring notices makes things worse. You will face:

  • •Additional penalties and interest
  • •More aggressive collection such as garnishment and levies
  • •Tax liens on your property
  • •Loss of negotiation options
  • •Potential criminal investigation

The IRS will not forget about you.

Generally, 10 years from the date of assessment. This is the Collection Statute Expiration Date (CSED). However, the clock can be paused by bankruptcy, Offers in Compromise, Collection Due Process hearings, or living outside the U.S.
Criminal prosecution for non-payment is rare. The IRS targets intentional evaders who hide income or lie to agents. If you simply fell behind, you are a collection target, not a criminal target, and coming forward voluntarily is treated much more favorably.

Tax Debt Resolution Questions

An Offer in Compromise lets you settle your tax debt for less than you owe. This is an eligibility-based program where the IRS can accept pennies on the dollar for what you actually owe. Often called the Fresh Start program. You must prove you cannot pay the full amount before the collection statute expires.
If paying anything would prevent you from meeting basic living needs, the IRS may place your account in Currently Not Collectible (CNC) status. Collection stops while you are in CNC, and if you remain there until the statute expires, the debt goes away.
A payment plan that lets you pay off tax debt over time with monthly payments. For debts under $50,000, you can often get a streamlined installment agreement without detailed financial disclosure.
Yes. First-Time Penalty Abatement removes penalties if you have a clean 3-year compliance history. Reasonable Cause abatement applies if circumstances beyond your control (such as illness or disaster) caused non-compliance.

Audits Questions

Common triggers include high income, large deductions relative to income, self-employment income, cash-intensive businesses, home office deductions, round numbers on returns, and income that does not match W-2s or 1099s. Sometimes it is simply random.
Generally, 3 years from filing. If they find substantial underreporting (over 25% of income), they can go back 6 years. For fraud or unfiled returns, there is no limit.
No. You can have a tax attorney represent you. In most cases, you should not attend because having an attorney handle all communications prevents accidentally saying something that hurts your case.

Still Have Questions?

Every situation is different. If you didn't find your answers here, call us for a free consultation. We'll discuss your specific situation and explain your options.

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