What to do if you are unable to pay the IRS?

Now that the extended tax filing deadline of October 15, 2025, has passed, you may receive a notice from the IRS listing the tax you owe, plus penalties and interest. While the easiest option is always to pay the amount in full before the date on the notice, sometimes the amount you owe is more than you can pay at that time. If you are unable to pay the amount in full, the IRS does have payment plan options available.  The terms of the payment plan will vary depending on the amount owed, the number of years of tax owed, the time that the IRS has to collect the tax due, and your current income and assets.

If you need professional help but cannot afford an attorney, consider reaching out to a Low Income Taxpayer Clinic. These clinics offer free or low-cost assistance to individuals who meet certain income requirements and need help resolving tax issues with the IRS. They can:
·       Represent taxpayers during audits, appeals, and collection disputes, both with the IRS and in court
·       Assist taxpayers respond to IRS notices and correct account errors
·       Provide education on taxpayer rights and responsibilities.
Many LITCs offer services in multiple languages for those who speak English as a second language (ESL). To learn more and see if you qualify for assistance, visit the website: Low Income Taxpayer Clinics (LITC) - Taxpayer Advocate Service.

If your tax issue is not time sensitive, you may also consider reaching out to the Taxpayer Advocate Service (TAS). This independent organization within the IRS provides free assistance to all taxpayers upon request. TAS case workers are experienced and will work directly with the IRS on your behalf. Please note that due to high demand and the current government shutdown, it may take 30 to 60 days for a case worker to respond to your request.

While it might feel overwhelming, taking the first step is the most important part. Depending on your situation, many tax problems can be resolved without expensive legal fees, and in some cases, without any cost at all.

However, if your situation requires complex negotiation, legal dispute resolution, or court representation, and you are able to invest in professional legal counsel, our law firm is here to assist. We specialize in guiding clients through the complexities of IRS issues to achieve the best possible outcomes.

Contact Carbone Law, P.A. for a consultation if you believe you need expert legal help and want to discuss your options.