Protect yourself from IRS penalties, tax liens, and levies by resolving unpaid taxes with strategic legal representation.
Delinquent or unpaid taxes refer to any liability that remains outstanding after the due date, whether from the current tax year or previous years. This occurs when a taxpayer fails to pay the full amount owed when filing a return, misses required tax payments such as estimated or withholding taxes, or has an IRS audit adjustment that increases their balance. When taxes remain unpaid, penalties and interest accrue, and the IRS may take collection actions, including liens, levies, or wage garnishment.
At J. David Tax Law, our experienced tax attorneys specialize in resolving unpaid taxes, back taxes, and delinquent tax issues, helping taxpayers regain control of their financial future. With four decades of collective experience, we have successfully represented clients across all 50 states, offering strategic legal solutions to reduce tax debt, prevent IRS enforcement actions, and secure favorable resolutions.
Legal Strategies for Tax Debt Resolution
We assess whether the IRS has followed proper legal procedures and identify violations or miscalculations that may allow for tax relief. Our tax lawyers negotiate Installment Agreements, Offers in Compromise (OIC), and Currently Not Collectible (CNC) status, ensuring you receive the best possible resolution.
Comprehensive IRS Representation
We handle all IRS communications, audits, and appeals, ensuring you never face the IRS alone. Our attorneys are skilled in negotiating with the IRS to prevent further enforcement actions and resolve your tax liabilities efficiently.
Immediate Action to Stop IRS Collections
If you owe unpaid taxes, the IRS can take serious collection actions. Our tax attorneys take swift legal action to halt enforcement, filing Collection Due Process (CDP) appeals, Collection Appeal Program (CAP) requests, and penalty abatement petitions to protect your assets and financial stability.
A Trusted and Proven Tax Law Firm
As an A+ BBB Accredited business with over 500 five-star reviews, J. David Tax Law has a national reputation for successfully defending taxpayers against IRS enforcement. Our award-winning legal team has helped thousands of clients secure tax relief.
Tax liabilities fall into different categories depending on their status with the IRS. While these terms are often used interchangeably, each carries specific implications under the Internal Revenue Code (I.R.C.), affecting how the IRS enforces collection actions and the legal remedies available to taxpayers.
Unpaid taxes refer to any outstanding tax liability paid by the due date. This can include current-year tax obligations and past-due amounts that have not yet escalated into formal IRS collection efforts. Although unpaid taxes may not immediately result in aggressive enforcement, they begin accruing penalties under I.R.C. § 6651(a)(2) and interest under I.R.C. § 6601.
Back taxes refer specifically to unpaid tax liabilities from prior tax years. When taxes remain unpaid beyond the initial due date and are carried over into subsequent years, they are considered back taxes. Back taxes are more likely to attract IRS enforcement actions, including tax liens under I.R.C. § 6321, wage garnishments under I.R.C. § 6331, and bank levies under I.R.C. § 6332. The IRS may also escalate collection efforts through direct contact with Revenue Officers or the Automated Collection System (ACS).
Delinquent taxes are back taxes that have progressed to active IRS enforcement due to prolonged nonpayment. Once the IRS deems a tax debt delinquent, the taxpayer is at significant risk of forced collection actions, including asset seizures and passport revocation under I.R.C. § 7345. The IRS may issue a Final Notice of Intent to Levy, signaling imminent action against wages, bank accounts, or property. In some cases, delinquent tax matters may be escalated to litigation, further limiting resolution options.
How Our Tax Debt Relief Process Works
Free Consultation
We begin with a free, confidential consultation to assess your unpaid taxes, review IRS notices, and determine the best legal strategy for resolving your tax debt.
Investigation
Our IRS attorneys conduct a detailed review of your IRS account, obtaining tax transcripts to identify balances, penalties, and enforcement risks.
Expert Negotiation with the IRS for Abatement of Penalties
Depending on your financial situation, we work directly with the IRS to implement the most effective tax resolution strategy.
Resolution & Future Tax Compliance
Once your unpaid taxes are settled, we help you implement long-term tax strategies to stay compliant, prevent future tax debt, and protect your financial stability.
We begin with a free, confidential consultation to assess your unpaid taxes, review IRS notices, and determine the best legal strategy for resolving your tax debt.
Our IRS attorneys conduct a detailed review of your IRS account, obtaining tax transcripts to identify balances, penalties, and enforcement risks.
Depending on your financial situation, we work directly with the IRS to implement the most effective tax resolution strategy.
Once your unpaid taxes are settled, we help you implement long-term tax strategies to stay compliant, prevent future tax debt, and protect your financial stability.
Unpaid taxes bring liens, penalties, and IRS action. J. David Tax Law is here to protect you and your assets.
Unpaid taxes can quickly escalate into a serious financial and legal threat, leading to compounding penalties, interest accrual, and aggressive IRS enforcement actions. The IRS can place a federal tax lien on your property, restricting your ability to sell or transfer assets. In severe cases, delinquent tax debt may also trigger passport revocation or referral to the IRS Criminal Investigation Division.
At J. David Tax Law, our experienced IRS Lawyers intervene before IRS enforcement escalates. We conduct a comprehensive IRS account analysis, obtain tax transcripts, and review compliance records to develop a legally sound resolution strategy. Our tax law firm negotiates IRS payment plans (I.R.C. § 6159), Offers in Compromise (I.R.C. § 7122), and CNC status to reduce or eliminate tax liabilities. If penalties have been assessed, we pursue Penalty Abatement under I.R.C. § 6404, leveraging legal arguments based on reasonable cause or IRS procedural violations. Our tax lawyers take immediate legal action for taxpayers facing active collection by filing appeal requests, challenging improper enforcement, and securing relief.
Unpaid taxes can arise from various tax obligations, affecting individuals and businesses. The IRS imposes penalties and interest on unpaid tax liabilities, making it essential to understand which taxes are at risk if left unresolved. Whether it’s income tax, payroll tax, or excise tax, failing to meet payment obligations can lead to enforcement actions and potential jail time.
Tax attorneys, CPAs, and enrolled agents specialize in resolving unpaid taxes through legal and financial strategies. A tax attorney is best suited for handling IRS negotiations, appeals, and legal disputes. Enrolled agents and CPAs assist with tax compliance and filing issues. Legal representation is essential if your case involves tax liens, levies, or litigation. J. David Tax Law provides professional tax defense and resolution services to protect your assets.
Resolving multiple years of unpaid taxes requires a thorough IRS account analysis to determine penalties, interest, and collection risks. Options include Installment Agreements, Offers in Compromise, or obtaining Currently Not Collectible (CNC) status. Penalty relief may be available under I.R.C. § 6404 for reasonable cause. Filing delinquent returns under the IRS Voluntary Disclosure Program can mitigate enforcement risks. Consulting a tax lawyer ensures compliance while securing the most favorable resolution.
Unpaid taxes accrue interest and penalties, increasing the total balance owed. The IRS may file a federal tax lien, restricting asset sales or credit access. If enforcement escalates, bank levies and wage garnishments may be imposed. The IRS can also seize assets or revoke passports under I.R.C. § 7345 for serious delinquency. If you have unpaid taxes, Call us at (888) 789-5011 for a free consultation and expert legal assistance.
Back taxes are a form of unpaid tax debt that remains outstanding from previous tax years. While unpaid taxes refer to any balance not paid by the due date, back taxes specifically apply to past-due obligations carried over from prior years. These unpaid balances accumulate failure-to-file, failure-to-pay penalties and interest over time, increasing the total amount owed. If left unresolved, back taxes can lead to serious consequences. Addressing back taxes promptly is essential to preventing IRS enforcement and reducing financial strain.
The IRS generally has a 10-year statute of limitations (I.R.C. § 6502) to collect unpaid taxes, starting from the assessment date. However, this period can be extended by bankruptcy proceedings, collection due process appeals, or IRS agreements. There is no limit for assessing tax if a fraudulent return was filed under I.R.C. § 6501(c). Unfiled tax returns have no expiration for IRS enforcement. Understanding collection limits and legal options is very important for tax resolution.
Additional Resources
Civil Tax Litigation vs. Criminal Tax Litigation: What You Need to Know
Corporate Tax Litigation: Common Challenges and How to Overcome Them
What a Tax Litigation Attorney Can Do for Businesses and Individuals
Penalty Abatement for Individuals vs. Businesses: Is Your Tax Strategy Right?
Don’t Take ‘No’ for an Answer: Learn About Non-Collectible Status Appeals!
Is It Too Late for Penalty Abatement? Spoiler: It’s Not!