2 questions...

I assume you're asking whether it's preferable to call the IRS toll-free number or pay an in-person visit to your local IRS walk-in office. The answer depends on some variables, but in general, I think you'll get better service in a walk-in office. When addressing a balance over $25,000 than the taxpayer expects to take longer than 3 years to pay, neither walk-in nor toll-free are authorized to set up an Installment Agreement (IA). Taxpayers whose situations fall outside of what IRS considers "streamlined" criteria, must go through either the Automated Collection System (ACS) or a revenue officer.

Condor

Thanks.

Not really wondering which will give 'better service.' More interested in which option will produce more or less intense focus. I remember hearing that one option will get an officer who cares LESS about the particular/individual case -- and therefore might me more lenient.

Also, what about an approx 30k debt -- but CAN pay back within 3 yrs or less? Does it sound like they might go for a pmt arrangement?

If there are no other compliance obstacles such as unfiled returns and the collection information statement (CIS) does not reflect sufficient liquid assets to pay off sooner, odds are good IRS will approve the IA. An IA for a balance this large will need to be worked through ACS.

Condor

"Caring less" could work both ways -- if someone on the other side doesn't care very much, why would they be inclined to spend any extra time (beyond their minimum job requirements) working out an arrangement in your favor?

For that level of delinquency, and given the naivete of your approach posted here so far, you should hire a professional to represent you.

-Mark Bole

What happens when I hire one of those places advertised on TV/radio?

Where do they get their money from?

When you say 'liquid assets' you mean cash, yes? Would they go after real estate?

However, if the walk-in office also has a Revenue Officer group based at the same location, sometimes, the walk-in staff can refer you directly to an RO.

independent certified public accountant (CPA) or enrolled agent (EA).

Condor

I do have a cpa -- all he did was prepare my returns + said to prepare for the worst, then c-ya -- and he's been my accountant for 20 years.

Not all CPAs, EAs, and tax attorneys do collection representation. Start by asking yours for the names of some in your area who do. The ones who advertise on TV/radio will often take your money and leave you with another "c-ya" to add to your collection.

Perhaps your CPA is justifiably exasperated that you failed to heed his advice about making estimated tax payments or that you did not seek his counsel when it should have been apparent that you could expect a large tax liability.

Condor

If you are able to pay, you should expect the worst. The tv folks will take your money, help you file one form (an Offer in Compromise), and say "sorry" when it's denied a year later. Or, if you have no assets, little free cash flow, and the IRS accepts the offer, they'll want you to appear in their tv ads.

Just a brief note about "cpa". In some parts of the country the term "cpa" is generic for all accountants. I regularly (still) get called by that appelation, even though I might have explained the difference many times before.

ChEAr$, Harlan Lunsford, EA in LA

2) He may be frustrated with me, but I don't think that's why he hasn't offered to help. In all the years I've been doing biz with him, he's never offered ANY advice, etc. about taxes + how to avoid paying too much, strategies, etc., etc. -- All he's ever done is prepare my returns - not a peep of advice, ever. Maybe he's just lazy(?) Who knows.

Then I think it's high time you made a switch to an Enrolled Agent (EA) or even another CPA who specializes in tax work, since by now you've learned that not all CPA's are automatically tax qualified. A good tax person should be there for you year round and be proactive instead of reactive. As for EA over CPA, I can tell you that our fees are generally less than those charged by CPA's, but don't let that be your only criterion. For an EA near you, email me or go to

ChEAr$, Harlan Lunsford, EA n LA

I couldn't find the nat'l directory part of that site.

========================================= MODERATOR'S COMMENT: Click on the "Find an Enrolled Agent" link at the top-left side of the page

Also my reply didn't format exactly right; try

C$, H