If you owe back taxes, have unfiled returns, or are facing a wage garnishment or bank levy, the IRS and Colorado Department of Revenue have several formal ways to resolve the debt — but which one fits your situation depends on your income, assets, and compliance history. Ruth Tax Law reviews your full financial picture and pursues the collection alternative that actually matches your facts, rather than defaulting to whichever option is easiest to file. We handle the full range of collection resolutions, including Currently Not Collectible status, Installment Agreements, and Offers in Compromise, and we can move quickly to release an active wage garnishment or bank levy while a longer-term resolution is negotiated.

Related topics: Currently Not Collectible Status · IRS Installment Agreements · Offer in Compromise · Wage Garnishment Release · Bank Levy Release · Collection Statute Expiration Date (CSED) · Passport Certification & Revocation (IRC §7345)

Payroll tax debt is treated differently than any other tax the IRS collects, because the trust fund portion of it can become a personal liability for owners, officers, and anyone with authority over which bills get paid. A business falling behind on payroll deposits is not just a business problem — it can quickly become a personal one. Ruth Tax Law helps business owners and responsible individuals resolve old payroll tax debt while getting current deposits back on track, and defends against personal assessment of the Trust Fund Recovery Penalty where appropriate.

Related topics: Trust Fund Recovery Penalty (TFRP) · Form 4180 Interviews · Current Payroll Deposit Compliance

When a case can't be resolved administratively and needs to go to court, CPAs and enrolled agents frequently bring in Ruth Tax Law to take it forward. We petition the U.S. Tax Court after a Notice of Deficiency, litigate through trial, and pursue judicial review of Collection Due Process determinations — the courtroom stage of a case, which only a licensed attorney can argue. Olena Ruth has extensive experience before the U.S. Tax Court, including through pro bono representation.

Related topics: Notice of Deficiency & Petitioning Tax Court · CDP Judicial Review · Tax Court Case Analysis

Not every disagreement with the IRS has to end in litigation. Both audit findings and collection actions carry a formal right to appeal, and the appeals process is often the fastest way to correct an examiner's position or stop an enforced collection action before it happens. Ruth Tax Law prepares and argues appeals at the administrative level — including Collection Due Process hearings, Collection Appeals Program requests, and audit reconsideration — so you have a real opportunity to be heard before a case escalates.

Related topics: Audit Reconsideration · Collection Due Process (CDP) Hearings · Collection Appeals Program (CAP)

A joint tax return means joint liability — even years later, even after a divorce, and even when only one spouse caused the problem. If an ex-spouse under-reported income, took improper deductions, or simply didn't pay, the IRS can still pursue you personally for the full balance. Ruth Tax Law evaluates innocent spouse relief, separation of liability, and equitable relief under IRC § 6015, and represents clients in U.S. Tax Court when the IRS denies relief administratively.

Related topics: Innocent Spouse Relief (Actual Knowledge Standard) · Separation of Liability · Equitable Relief Under IRC § 6015 · Divorce Settlements and IRS Liability Allocation

Falling behind on filing is more common than most people admit, and it rarely resolves itself. Left alone, missing returns often lead the IRS to file a Substitute for Return on your behalf — using the numbers least favorable to you and none of the deductions you're actually entitled to, which is frequently how a manageable problem turns into a six-figure balance. Ruth Tax Law gets you back into filing compliance with accurate, complete returns, works to have IRS-prepared substitute returns replaced with the real numbers, and sequences the filing with whatever collection or resolution strategy the rest of your case needs.

Related topics: Substitute for Return (SFR) Reconsideration · Getting Current Before Negotiating a Resolution

An audit notice is not an accusation, but it does require a precise, well-documented response. The IRS scrutinizes certain items more than others — Schedule C deductions, home office and vehicle expenses, and unexplained bank deposits among them — and how you respond in the first thirty days often shapes the outcome. Ruth Tax Law analyzes the proposed adjustments, gathers and organizes the documentation the examiner actually needs, and communicates directly with the agency on your behalf.

Related topics: Schedule C Audits · CP2000 Notice Response · Bank Deposit Analysis & Unreported Income

A federal tax lien can complicate — or completely block — the sale or refinance of real estate, and most title companies and lenders will not move forward until it's addressed. Ruth Tax Law negotiates lien withdrawals, discharges, and subordinations, advises on the lien expiration process, and drafts the payoff and advice letters banks and mortgage companies require to close a transaction.

Related topics: Federal Tax Lien Withdrawal · Lien Discharge & Subordination · Lien Release & Payoff

IRS penalties can add thousands of dollars to a balance that was already difficult to pay, and in many cases they can be reduced or removed entirely. Ruth Tax Law pursues penalty relief through both the administrative first-time abatement waiver and reasonable cause arguments, built around the specific facts that kept you from filing or paying on time.

Related topics: First-Time Penalty Abatement · Reasonable Cause Relief