Federal Tax Services Before the Internal Revenue Service

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Iron Summit Legal focuses exclusively on federal tax matters before the Internal Revenue Service (IRS). Representation is grounded in a disciplined, compliance-first approach that prioritizes accuracy, procedural posture, and long-term resolution.

Rather than rushing to solutions, matters begin with careful transcript review and compliance analysis to determine which resolution options are legally available and appropriate. This approach reduces risk, avoids unnecessary escalation, and ensures clients understand both options and limitations before action is taken.

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We assist clients who have received IRS correspondence or are facing active collection action, including:

• CP and LT series notices
   
• Collection actions and enforcement letters
   
• Federal tax liens and levy notices
   
• Revenue Officer–assigned cases
   
• Imminent deadlines or escalation risk
   

Purpose:
To address IRS action before deadlines are missed or enforcement intensifies.

When tax debt cannot be paid in full, we evaluate and pursue appropriate resolution paths, including:

• Installment Agreements
   
• Partial Payment Installment Agreements
   
• Currently Not Collectible (CNC) status
   
• Offer in Compromise viability analysis
   

Each option is evaluated based on ability to pay, compliance status, asset accessibility, and procedural posture. No single solution fits every case, and not all options are available to every taxpayer.

Compliance is a prerequisite to meaningful IRS negotiation. We assist with compliance matters that are directly tied to enforcement or resolution, including:

• Filing delinquent federal tax returns
   
• Correcting Substitute for Return (SFR) assessments
   
• Transcript reconciliation and account analysis
   
• Restoring compliance to enable resolution
   

Important Note:
Routine tax preparation is not offered absent an enforcement, compliance, or resolution component.

For business owners and responsible individuals, we assist with federal payroll-related enforcement matters, including:

• Payroll tax collection issues
   
• Trust Fund Recovery Penalty (TFRP) exposure analysis
   
• Responsible person investigations
   
• IRS interviews and procedural defense
   

These matters involve potential personal liability and require careful legal handling.

Most matters begin with a focused review of IRS transcripts and compliance status. This initial phase allows for:

• Identification of assessments and deadlines
   
• Determination of enforcement posture
   
• Evaluation of available resolution paths
   
• Clear explanation of risks and next steps
   

Only after this review can informed decisions be made about strategy and resolution.

To maintain focus and effectiveness, Iron Summit Legal does not handle:

• State tax disputes
   
• Routine tax preparation without a resolution component
   
• Criminal tax defense
   
• Aggressive tax shelter or promotion planning
   
• Ongoing bookkeeping or payroll processing
   

Clients outside our scope may be referred to appropriate professionals.

Iron Summit Legal’s practice is limited to federal tax matters before the Internal Revenue Service. Representation does not include state-law matters unless separately agreed and permitted.

If you are facing IRS notices, enforcement action, unresolved tax debt, or compliance issues affecting resolution options, a brief screening call can help determine appropriate next steps.

Attorney licensed in Missouri.
Practice limited to federal tax matters before the Internal Revenue Service.
Not licensed in Virginia.

Veteran-owned. Virtual practice. Serving clients nationwide on federal tax matters.