For taxpayers with unpaid tax liabilities, the efforts of the IRS and the Georgia Department of Revenue to collect taxes will continue to bring challenges. Tax audits of both individuals and businesses require special skills to minimize their impact. Our firm has significant experience in handling audits, from the examinations to administrative appeals and, for federal tax matters, to the United States Tax Court.
For those taxpayers who are unable to pay their tax liabilities in a timely manner, negotiations with the IRS and the Georgia Department of Revenue are often necessary to work out affordable payments under an installment agreement. We have the expertise needed to arrange a reasonable payment schedule or, where appropriate, to negotiate an offer in compromise as a means for reducing the overall tax liability. We also have frequently handled matters involving the imposition of the “responsible person penalty” where owners can become liable for a failure of the company to pay over withheld employment taxes to the IRS or the Georgia Department of Revenue.