IRS Tax Problem Discovery Process
Before choosing an IRS or California tax resolution strategy, it is important to understand the taxpayer’s actual notices, balances, tax years, filing status, deadlines, and collection risk.
EA Tax Resolutions uses the discovery process to review the facts first. The goal is to identify the issue, explain the practical options, and determine whether penalty relief, a payment plan, Currently Not Collectible status, an Offer in Compromise, levy help, lien help, unfiled return help, or another resolution path may apply.
What happens during a tax resolution discovery call?
A tax resolution discovery call is the first step in reviewing an IRS or California tax problem. EA Tax Resolutions uses the call to understand the taxpayer’s notices, deadlines, balances, filing status, collection activity, and overall facts before discussing which resolution options may apply.
The discovery process is not about guessing, pressuring the taxpayer, or promising a result. It is about identifying what needs to be reviewed so the next step can be based on the taxpayer’s actual IRS or California FTB situation.
When This Process May Help
The discovery process may help when the taxpayer needs to determine which tax resolution path is realistic.
Depending on the facts, possible next steps may include:
IRS Penalty Abatement Review
Some IRS penalties may qualify for administrative relief, reasonable cause relief, statutory relief, or correction of an IRS error, depending on the taxpayer’s history, facts, and documents.
IRS Offer in Compromise Review
An Offer in Compromise may be an option when the taxpayer cannot full pay the IRS and meets the IRS requirements. The IRS reviews income, expenses, assets, equity, future ability to pay, and compliance before making a decision.
IRS Payment Plan Review
A payment plan may be appropriate when the taxpayer can afford monthly payments and is compliant with required filings.
Currently Not Collectible Review
Currently Not Collectible status may be available when paying the IRS would create financial hardship. This does not erase the debt, but it may temporarily delay most active collection if the IRS agrees.
Levy or Garnishment Review
If the IRS or FTB is taking wages or bank funds, the taxpayer may need to act quickly to review the collection action, account history, financial hardship facts, and possible resolution options.
Unfiled Tax Return Review
If returns are missing, the taxpayer may need to identify which years must be filed before requesting a payment plan, OIC, CNC status, or other collection resolution.
California FTB Tax Debt Review
California FTB tax debt is separate from IRS tax debt. A taxpayer may need a separate plan for California notices, balances, liens, levies, garnishments, or payment arrangements.
Who This Applies To
Owe IRS tax debt.
Owe California FTB tax debt.
Received an IRS or California tax notice.
Received a CP2000 notice.
Have unfiled tax returns.
Are facing a wage garnishment.
Had a bank account levied or frozen.
Received a tax lien notice.
Are considering an IRS Offer in Compromise.
Need an IRS payment plan.
Cannot afford IRS payments and want to review hardship options.
Were contacted by an IRS Revenue Officer.
Received a passport-related tax debt notice.
Are unsure whether the balance shown by the IRS or FTB is correct.
Need a practical review before choosing a tax resolution strategy.
Why the first notice is not always the full picture
An IRS or FTB notice may show a balance, proposed change, deadline, or collection warning, but that notice may not explain everything that matters.
For example, the taxpayer may also need to review:
IRS account transcripts.
Wage and income records.
Missing tax return years.
Prior payment history.
Prior penalty history.
Collection status.
Tax lien or levy history.
Financial hardship facts.
California FTB notices or state balances.
Whether the taxpayer is current with new tax obligations.
The discovery process helps determine whether the issue is a balance problem, a filing problem, a collection problem, a penalty problem, a notice-response problem, or a combination of issues.
Who May Not Need This Page
A discovery call may not be necessary if:
You only need routine tax preparation and do not have a tax resolution issue.
You already know the balance is correct and simply want to pay it online yourself.
You are only looking for a guaranteed result.
You want someone to promise a specific settlement before reviewing your IRS or FTB account.
Your issue is outside EA Tax Resolutions’ tax resolution services.
EA Tax Resolutions does not guarantee outcomes. The IRS, California FTB, or other tax agency makes the final decision on relief, collection alternatives, payment arrangements, and account adjustments.
Documents Needed
IRS notices or letters.
California FTB notices or letters.
CP2000 notices.
Notice of Intent to Levy.
Bank levy notices.
Wage garnishment paperwork.
Tax lien notices.
Revenue Officer letters.
Passport certification notices, such as CP508C.
Recent tax returns.
IRS account transcripts, if available.
FTB account information, if available.
W-2s, 1099s, K-1s, or brokerage statements.
Proof of payments made to IRS or FTB.
Bank statements, paystubs, or basic financial records if hardship is involved.
Any prior IRS or FTB correspondence.
A short summary of what happened and what you are worried about.
How EA Tax Resolutions Helps
EA Tax Resolutions reviews your IRS or state tax account, identifies the issue, determines which options may apply, and helps prepare a response or resolution strategy based on the facts.
Our process may include:
Reviewing the tax problem you are calling about.
Identifying whether the IRS, California FTB, or both agencies are involved.
Reviewing notices, deadlines, balances, and tax years.
Discussing whether any returns are missing.
Discussing whether collection action has started.
Identifying whether transcripts, account history, or authorization may be needed.
Reviewing whether penalty relief, a payment plan, CNC status, OIC, levy release, lien help, or another option may apply.
Explaining what documents may be needed next.
Determining whether EA Tax Resolutions may be able to assist.
Explaining the next step in the process.
Local California / FTB Context
Many California taxpayers have both federal IRS issues and California FTB issues. These are separate agencies with separate notices, balances, deadlines, payment options, and collection procedures.
A taxpayer may resolve one agency and still have an unresolved issue with the other. EA Tax Resolutions helps California taxpayers review IRS and FTB issues together when needed.
Who May Not Qualify or When Another Option May Be Better
The taxpayer ignores deadlines or misses scheduled contacts.
Required returns remain unfiled without a plan.
Payroll tax deposits or current compliance continue to fail.
Financial documents are incomplete or inaccurate.
The matter requires legal defense beyond tax collection representation.
Common Mistakes
Ignoring the notice.
Waiting until the deadline has passed.
Calling the IRS or FTB without first reviewing the tax years, balances, and facts.
Assuming the balance is correct without checking account history.
Agreeing to a payment plan that is not affordable.
Trying to submit an Offer in Compromise before reviewing eligibility.
Requesting penalty abatement without supporting documents.
Failing to file missing tax returns before requesting a collection resolution.
Assuming IRS resolution automatically resolves California FTB tax debt.
Not reviewing whether a levy, lien, or garnishment is already in progress.
Relying on generic tax relief advertising instead of a fact-based review.
What Happens After the Discovery Call?
After the discovery call, the next step depends on the taxpayer’s facts.
Possible next steps may include:
Step 1: Account Review
EA Tax Resolutions may review IRS or FTB notices, transcripts, account history, balances, deadlines, or missing return issues.
Step 2: Compliance Review
The taxpayer may need to confirm whether required tax returns are filed and whether current-year withholding or estimated tax payments need to be fixed.
Step 3: Financial Review
For collection cases, the taxpayer may need to provide income, expenses, assets, debts, equity, and hardship documents.
Step 4: Resolution Strategy
Depending on the facts, EA Tax Resolutions may review options such as penalty abatement, payment plan, Currently Not Collectible status, Offer in Compromise, levy release, lien resolution, unfiled returns, or California FTB resolution.
Step 5: Representation or Response
If representation is appropriate, EA Tax Resolutions may help prepare the response, request, or resolution package and communicate with the IRS or FTB when authorized.
Related Tax Resolution Services
EA Tax Resolutions is led by Anthony Fontana, CPA, a former California Franchise Tax Board auditor. We help taxpayers resolve IRS and California tax problems with a direct, practical, and fact-based approach. Our goal is to review the taxpayer’s actual account, explain the available options, and help determine the next step based on the facts.
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A Revenue Officer is an IRS field collection employee assigned to collect tax debt and secure compliance.
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A Revenue Officer may be assigned because of large balances, unfiled returns, business tax issues, payroll tax issues, or unresolved collection problems.
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You can, but it is often helpful to review the notices, deadlines, transcripts, and requested documents before responding.
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They may request tax returns, financial statements, bank statements, payroll records, asset records, and proof of current compliance.
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Revenue Officers can take or recommend collection actions if required notices and procedures are met.
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Possibly. The Revenue Officer may review compliance, financial statements, and the proposed payment amount.
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When properly authorized, EA Tax Resolutions can communicate with the IRS and help prepare responses and resolution proposals.
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Often, yes. Revenue Officer cases usually involve active field collection and should be addressed promptly.
FAQ’s
Get Help With IRS Revenue Officer Representation
If this tax problem has created stress, deadlines, collection risk, or a larger tax balance, do not assume the IRS or FTB position is final. EA Tax Resolutions can help review the notice, account history, and available options.
Schedule a free discovery call to get help reviewing your IRS or California tax problem.
Why the discovery process matters
Tax problems are rarely solved by guessing from one notice.
A taxpayer may have multiple tax years involved, missing returns, penalties, interest, a proposed assessment, a payment deadline, a levy risk, a wage garnishment, a bank levy, a tax lien, or both IRS and California FTB issues.
Before choosing a resolution strategy, the taxpayer should understand:
Which agency is involved: IRS, California FTB, or both.
Which tax years are involved.
Whether all required returns have been filed.
Whether the balance appears correct.
Whether penalties or interest are part of the balance.
Whether collection action has already started.
Whether there are deadlines to respond or appeal.
Whether the taxpayer can afford payments.
Whether financial hardship, penalty relief, or settlement options may apply.
A discovery call helps organize the problem before deciding what to do next.
What the Taxpayer Should Do Next
Before the call, gather whatever tax information you already have. You do not need everything perfectly organized, but it helps to have the main documents available.
Recommended steps:
Find the most recent IRS or California FTB notice.
Note any deadline listed on the notice.
Identify the tax years involved.
Write down whether you owe the IRS, FTB, or both.
List any collection action, such as a levy, garnishment, lien, or Revenue Officer contact.
Gather recent tax returns if available.
Gather any IRS or FTB letters you received.
Be ready to explain whether any tax returns are missing.
Be ready to discuss your general ability to pay.
Schedule a free discovery call with EA Tax Resolutions.