Segal, Cohen & Landis, P.C.
Find an IRS debt resolution option that fits your circumstances
IRS tax attorneys — Beverly Hills, CA. National representation.

The IRS Fresh Start initiative expanded access to certain payment arrangements, offers in compromise and federal tax lien withdrawal options. Today, Fresh Start is often used in advertising as a broad label for IRS debt relief. It is not a single application, a new annual enrollment program or a promise that your tax debt will be forgiven. Segal, Cohen & Landis, P.C. evaluates the actual IRS procedures available for your situation, explains the costs and requirements, and represents you through the appropriate process. Your income, necessary expenses, assets, filing compliance and collection deadlines determine which options may fit.
How We Help
Our Approach to IRS Fresh Start Program Help
Assess your eligibility
We review notices, tax years, balances, filing compliance and finances before recommending a resolution. Different IRS procedures have different requirements; an advertisement cannot determine approval.
Evaluate payment plans
An installment agreement may let you pay over time. We assess affordable terms and the documentation required. Interest and applicable penalties generally continue until the balance is paid.
Evaluate an offer in compromise
An offer may settle eligible debt for less than the full balance when the IRS acceptance criteria are met. We review collection potential and available grounds before recommending an application. Acceptance is not guaranteed.
Address liens and urgent collection
We review whether lien withdrawal or another collection remedy is available. A lien withdrawal and a lien release are different. Contact us promptly about a levy, wage garnishment or a notice with an appeal deadline.
Consider other relief
If a payment plan or offer is unsuitable, we evaluate currently not collectible status, penalty relief or another appropriate response. These are separate procedures with their own requirements.
How It Works
The Resolution Process
Confidential consultation
Discuss the IRS notice, debt and deadline with our team. Bring notices and a summary of your finances; do not send account passwords or Social Security numbers through general web forms.
Records and financial review
We review available transcripts, required returns, income, expenses, assets and payment history to identify realistic options.
Compare the available paths
We explain the proposed approach, alternatives, fees, expected obligations and limitations before you decide whether to engage the firm.
Prepare and represent
If retained, we prepare the applicable submissions and communicate with the IRS. Timing and outcomes depend on the procedure, facts and IRS review.
In Depth
What You Need to Know
What does Fresh Start actually cover?
The historical Fresh Start initiative changed aspects of installment agreements, offers in compromise and federal tax lien withdrawal. The rules of the specific procedure govern your application today. There is no universal Fresh Start debt threshold, application form or guaranteed discount.
If you cannot afford payments, currently not collectible status may temporarily delay collection; it does not erase the debt. Penalty relief and resolving unfiled returns require separate analysis.
Before responding to a Fresh Start advertisement
Ask which IRS procedure is being recommended, why you may qualify, what fees apply and what happens if the IRS declines the request. You can apply directly to the IRS; hiring a representative is optional. No firm can guarantee IRS acceptance, promise a universal percentage reduction or establish eligibility solely from the amount owed.
A consultation does not suspend a notice deadline, stop a garnishment or create an attorney-client relationship. If collection is underway, review wage garnishment representation or levy assistance and seek advice promptly.
Ready to Resolve Your Tax Problem?
Our attorneys have helped thousands of clients resolve IRS matters. Your consultation is free and confidential.
Common Questions
Frequently Asked Questions
Is the IRS Fresh Start program real?+
Fresh Start refers to an IRS initiative that expanded certain tax collection relief options. The name is also used broadly in advertising. Eligibility is determined under the specific IRS procedure, such as an installment agreement, offer in compromise or lien withdrawal.
Does Fresh Start automatically forgive tax debt?+
No. A payment plan generally pays the balance over time, while an offer in compromise may reduce eligible debt only if the IRS accepts it. Lien withdrawal does not by itself cancel tax debt.
Who qualifies for Fresh Start relief?+
There is no single eligibility test for all Fresh Start options. The applicable procedure, filing compliance, income, necessary living expenses, assets and collection circumstances matter. An offer in compromise generally requires filed returns and current required payments, and is unavailable during an open bankruptcy proceeding.
Do I need a tax attorney to apply?+
No. You can use IRS resources and apply directly. An attorney can help evaluate alternatives, prepare submissions and represent you in complex or disputed matters. We explain representation fees before engagement.
Does Fresh Start cover California FTB debt?+
IRS procedures address federal taxes. California Franchise Tax Board debt requires a separate state analysis and application where appropriate. Our California FTB service addresses those matters.
Further reading
Beverly Hills · Los Angeles · National
Segal, Cohen & Landis, P.C.
9100 Wilshire Boulevard, 601 East Tower, Beverly Hills, CA 90212
Free Confidential Consultation