IRS and Texas Comptroller defense · Bedford · Dallas–Fort Worth
Texas tax attorney.
The IRS has lawyers. You should too.
IRS notices, audits, levies, liens, payroll tax, and Texas sales tax. Patrick Smith reads what they sent you, tells you the deadline, and deals with the agency so you do not have to.
- Licensed Texas attorney
- Free consultation
- U.S. Navy Reserve veteran
- Serving all of Dallas–Fort Worth
Send the notice
Tell us what you received. We will tell you what it means.
The notice number, the date on it, and a sentence about what is happening are enough. The initial consultation is free and confidential, and you will hear back from Patrick, not a sales desk.
Notice decoder
What the number in the corner means.
Every IRS letter carries a notice or letter number, usually in the top or bottom right corner. That number tells you what stage you are in and how long you have. The eight most common are below; the full notice glossary covers the rest.
| Notice | What it is | The clock | Page |
|---|---|---|---|
| CP14 | First bill for a balance due | Date on the notice | |
| CP2000 | Proposed changes: reported income does not match your return | 30 days to respond | Read more |
| CP3219A · Letter 531 · Letter 3219 | Notice of deficiency, the 90-day letter | 90 days to petition the Tax Court | Read more |
| CP504 | Intent to levy. The IRS can take a state tax refund | Final notice usually comes next | Read more |
| LT11 · Letter 1058 · CP90 | Final notice of intent to levy, with hearing rights | 30 days to request a hearing | Read more |
| Letter 3172 | A federal tax lien has been filed, with hearing rights | Deadline printed on the letter | |
| Form 668-A | Bank levy: the account is frozen | Bank sends the money after 21 days | Read more |
| Form 668-W | Wage levy: taken from every paycheck | Continues until released | Read more |
Find your notice
Start with the paper in your hand.
Sixteen IRS problems, one page each: what it means, the deadline, your options, what happens if you ignore it, and when a lawyer is worth the fee.
CP2000 Notice
The IRS says the income on your return does not match what employers, banks, or brokers reported. It is a proposal, not a bill, and it has a response date.
Respond to a CP2000 →Final Notice of Intent to Levy
CP504, LT11, and Letter 1058 look alike and mean different things. One of them starts a 30-day clock that protects your bank account and your right to go to court.
Read your levy notice →Notice of Deficiency (90-Day Letter)
The IRS has formally determined that you owe more tax. You have 90 days to take the dispute to the U.S. Tax Court without paying first. The IRS cannot extend that date.
Understand the 90-day letter →Bank Levy & Wage Garnishment Release
A frozen bank account is held for 21 days before the money goes to the IRS. A wage levy repeats every payday until it is released. Both can be released.
Get a levy released →Revenue Officer Representation
A revenue officer is a field collector with a caseload, deadlines, and authority to levy. When one is assigned, the letters are over and a person is now managing your file.
Deal with a revenue officer →Payroll Tax & Trust Fund Penalty
Withheld payroll taxes belong to the government from the moment of the paycheck. If the company does not pay them, the IRS assesses the full amount against the people who could have.
Protect yourself from a payroll tax debt →Unfiled Tax Returns
The IRS will not approve a payment plan, an offer, or a hardship status until the missing returns are filed. It may also have filed versions of its own, with no deductions.
Get back into the system →IRS Audit Representation
An audit is a request to prove what is on your return. What you hand over, and what you say while handing it over, decides how far it spreads.
Prepare for an audit →Offer in Compromise
The IRS will settle a tax debt for less than the balance when the numbers show it cannot collect the full amount. The formula is public. Most rejected offers ignored it.
See whether an offer fits →More IRS problems
Texas Comptroller
State tax is a separate fight with separate rules.
Sales tax audits, franchise tax forfeitures, account freezes, and personal liability for a company's taxes run on Texas deadlines, not IRS ones. Most are 60 days.
Texas Sales Tax Audit
The Comptroller audits four years at a time, tests a sample, and projects the error rate across everything. The sample and the records you produce decide the number.
Prepare for a sales tax audit →Redetermination Hearings & SOAH
Sixty days to contest a Comptroller assessment in writing. The case goes to a Comptroller attorney first, then to an administrative law judge if it does not settle.
Contest a Comptroller assessment →Texas Franchise Tax
A missed franchise tax report can forfeit your company's right to do business and make its officers personally liable for company debts. It is usually fixable.
Fix a franchise tax problem →Personal Liability for Business Taxes
Sales tax you collected belongs to the state. If the business does not pay it over, Texas can come after the person who controlled the money.
Understand your personal exposure →Comptroller Liens, Freezes & Levies
The Comptroller can freeze a bank account for 60 days and levy it at any point in that window, without going to court. The account freeze is usually the first time an owner takes the debt seriously.
Respond to a freeze or lien →When to call
Tax problems get more expensive on a schedule.
The IRS works through a fixed sequence of notices. Rights that exist at one step are gone at the next. If any of these describes you, the clock is already running.
- A certified letter from the IRS is sitting unopened.
- Your notice says Final Notice, Intent to Levy, or Notice of Deficiency.
- Your bank account was frozen, or your paycheck came up short.
- A revenue officer called, visited, or left a business card.
- You have years of unfiled returns and do not know where to start.
- Your business is behind on payroll tax deposits or Texas sales tax.
- You paid a tax relief company and nothing has changed.
Common questions
Direct answers before you call.
What should I do first when I get an IRS notice?
Open it, find the notice number in the upper or lower right corner, and find the response date. Do not call the IRS to discuss the facts before you understand what the notice is. Most notices give 30 days, a notice of deficiency gives 90, and those periods run from the date printed on the letter.
Do I need a tax attorney or a CPA?
A CPA or enrolled agent is often the right choice for preparing returns and routine payment plans. An attorney matters when there is a court deadline, when you dispute the tax, when a business owner is personally exposed, or when there are facts you would not want repeated, because only communications with an attorney carry the full attorney-client privilege.
Can the IRS take my paycheck in Texas?
Yes. Texas law stops most creditors from garnishing wages, but it does not apply to a federal tax levy. After a final notice and a 30-day waiting period, the IRS can levy wages and bank accounts.
How much does it cost to hire you?
The initial consultation is free. If you decide to hire the firm, the fee depends on the problem, and you get a written fee agreement that states the scope of the work and the fee before anything begins, so the cost is known up front. Depending on the matter, the fee can often be paid in installments on a schedule written into the agreement.
Do you handle Texas Comptroller sales tax and franchise tax problems?
Yes. The practice covers disputes with the Texas Comptroller as well as the IRS, including sales tax audits, franchise tax, personal liability of business owners, and Comptroller liens and account freezes.
What areas do you serve?
The office is in Bedford and serves Tarrant County and the Dallas-Fort Worth area, including Euless, Hurst, Grapevine, Southlake, Colleyville, North Richland Hills, Keller, Fort Worth, Arlington, Irving, and Dallas. IRS matters are federal and are handled for clients anywhere in Texas.
Areas we serve
Tarrant County and Dallas–Fort Worth, from Bedford.
Most IRS work is done by mail, fax, phone, and secure upload, so distance is rarely an obstacle. When a meeting helps, the office is in the Mid-Cities, between Fort Worth and Dallas.
Next step
The notice has a date on it. Start there.
Send the first page of what you received. You will find out what it is, how long you have, and whether you need a lawyer.