Michael L. Davis
Enrolled Agent, OIC Specialist
My Services

Since I work out of my home, I can charge less than most firms. Additionally, I work through the process with you step by step, charging for each incremental step if it is needed, so you never pay for more than you get.

Determine Your Potential as a Candidate for an OIC
First, I review your assets, liabilities, income and expenses (using the IRS Forms 433A and/or 433B) to determine if an OIC is feasible. If it is, I calculate the amount and terms that are potentially acceptable to the IRS. If it is not, I can usually suggest other means of settling conflicts with the IRS (See Alternatives to an OIC below). My fee for this initial analysis is generally $300.00 or more, depending on the complexity of your case.

Apply for an OIC
If an OIC is a realistic option and you are willing and able to pay the IRS the amount I have determined to be potentially acceptable, I will quote reasonable fees for additional services based on the difficulty level of your OIC. You can choose to have me do nothing more, or, for example, pay a $200.00 fee to have me prepare the OIC forms for you to submit to the IRS. Alternatively, you may choose to hire me to prepare your OIC and fully represent you, meaning that I would negotiate with the IRS OIC Specialist who examines your OIC.

Alternatives to an OIC
When an OIC is not an option, in many cases I can recommend your best alternative. For example, in certain circumstances:
  1. the IRS can be persuaded to suspend its collection actions temporarily, or potentially indefinitely,
  2. a taxpayer may be entitled to a relatively painless "streamlined installment agreement," or
  3. a federal income tax liability may be discharged through bankruptcy.
In some cases I will advise you that your best option is to wait out the expiration of the collection statute of limitations (the date on which your unpaid federal tax liability is extinguished by law).

If I determine that you do not meet the IRS's criteria for having an OIC accepted, at the very least I will have saved you the thousands of dollars you might have wasted if you had contacted an "offer mill" instead of me.

Attention
Attorneys, CPAs, Enrolled Agents and Tax Return Preparers: I can provide the same services to your clients in the role of a consultant and advisor to you, thereby enabling you to provide competent OIC services and representation, regardless of your OIC experience level. You are invited to contact me for more information.