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Tax Arbitration: Maximizing the rights of and options available to a taxpayer in seeking an amicable resolution of a tax delinquency issue.

Taxpayer Advocate Service: Is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. Each state and campus has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate. The goals of the Taxpayer Advocate Service are to protect individual and business taxpayer rights and to reduce taxpayer burden. The Taxpayer Advocate independently represents your interests and concerns within the IRS. This is accomplished in two ways:

• Ensuring that taxpayer problems which have not been resolved through normal channels, are promptly and fairly handled;

• Identifying issues that increase burden or create problems for taxpayers: Bringing those issues to the attention of IRS management and making legislative proposals where necessary.

Trust Fund Recovery Penalty: Internal Revenue Code Section 6672 (a).  To encourage prompt payment of withheld income and employment taxes, including social security and railroad retirement taxes or collected excise taxes, Congress passed a law that provides for the trust fund recovery penalty. This is used as a tool for collection of unpaid employment taxes.

If you are a "responsible person" the IRS can apply this penalty against you immediately after you do not pay trust fund taxes in response to a notice and demand for payment. Also, the IRS can apply this penalty regardless of whether you are out of business or without assets.

For more information on Trust Fund Recovery Penalty