Protecting Businesses from Forced Closure | Negotiating Levy Releases
Offering Committed Protection | Recent Abatement Success Stories
Recent Formalized Installment Agreements | Creative Settlements

Negotiating Levy Releases

• An individual in Colorado hired Clear Creek Consulting to manage a $15,000 IRS liability stemming from an arbitrarily assessed return. Our client also had an active wage garnishment against him. The Associate discussed how we could get the levy released if we were able to get our client on an Installment Agreement, which was the strategy we pursued. When we first contacted the IRS to set up a streamlined Installment Agreement, we discovered that several years’ of returns were missing. The Associate called the client who returned to our office the next morning and completed all of the missing returns. We filed these returns and called ACS to get the returns filed and the levy released once we got an Installment Agreement set up. This Associate had to call ACS four different times before reaching someone who was helpful, however, this Associate was able to negotiate an Installment Agreement to resolve the liability and get the levy released on this same day.

• The owners of a printing shop in West Calcasieu hired Clear Creek Consulting to manage a liability of $8,228.40 owed to the Louisiana Department of Revenue and another liability of $33,276.75 owed to the local School Board. Our client’s husband was being garnished nearly 30% of his monthly wages by the Department of Revenue and was soon going to be garnished by the School Board, too. Our client lost her business after Hurricane Rita in 2005 and felt that the State didn’t even care about her losing her business as they simply wanted her money. The Associate assigned to this case had been successful in releasing the wage garnishment with the Department of Revenue and negotiating a $200 per month Installment Agreement. Our client is also paying the School Board $200 per month as well. After setting up the Installment Agreement with the School Board, the Associate then realized our client was being charged more for her 2005 Sales Taxes then they should have been. Our client lost all documents for 2005, and was unable to file her 2005 tax return, therefore resulting in having to file estimate tax returns. The School Board was charging nearly three times the amount the Department of Revenue was. The Associate then requested a recalculation of estimates and was able to reduce the amount owed for 2005 by nearly half. Instead of owing over $33,000 to the School Board, our client now only owes approximately $12,000.

• A real estate investor in Austin, Texas hired Clear Creek Consulting with a levy on his business bank account by the State of California Franchise Tax Board (FTB). The levy was issued to the business bank account for the full amount owed to the state which was $11,495.04. With our client owing additional taxes to other California taxing departments, he could not afford to full pay the State of California and was also in the middle of a project when the bank account was frozen. After numerous calls to the FTB with hold times as long as 45-88 minutes each, the Associate was able to negotiate the release of $3,833 and another $3,833 to be used as a lump sum payment. The State also requested that an Installment Agreement of $1,000 be set up in order for the levy to be released. The Associate contacted our client for approval, and when the Associate called the FTB back to formally set up the payment plan, the representative was unwilling to do what the other representative just promised. This State Revenue Agent was unwilling to release the levy in any amount and was also unwilling to set up an Installment Agreement in any amount. This Revenue Agent believed that because the real estate market was in bad shape, that our client would probably default the payment plan. The Associate argued that our client was already promised the levy release, and a payment plan amount, and that the Revenue Agent should not assume what our client can and cannot afford based on her own opinions of the economy. The Revenue Agent said her decision was final, and would note it in the computer so further changes could not be made. The Associate requested a supervisor, but was denied. The Associate quickly called the FTB Taxpayer Assistance Officer for immediate assistance. The Associate was able to obtain what was originally promised and was also able to negotiate the $1,000 per month payment down to a $750 per month payment. The levy was released on this same day and could now finish the project he was currently working on. Our client will also be able to use the funds released from the account to pay on his other state tax liabilities.

• An individual in Minot, North Dakota hired Clear Creek Consulting to manage a $47,000 liability owed to the IRS. Just prior to being hired, our client was levied and because our client had not filed returns for several years, it seemed that release of the levy would be impossible. The Associate assigned to this case managed to get several of these returns filed and posted and we were successful in negotiating the full release of the bank levies and wage garnishment against the client, even though our client still has outstanding returns and owes the IRS close to $50,000.

• An individual in Wausau, Wisconsin hired Clear Creek Consulting to negotiate a levy release associated with a $73,544 liability owed to the IRS. The levy was for $42,299. The Associate negotiated a partial levy release down to $800

• An individual in Texas hired Clear Creek Consulting to assist with a wage garnishment associated with a $99,740 tax liability owed to the IRS. The Associate assigned to this case contacted ACS requesting the release of the garnishment based on hardship. At the initial contact with ACS they were not willing to negotiate a release until they received our client’s 2006 1040 and updated financials. We worked diligently with our client to collect the requested documents and once received, we again contacted ACS for a release. The representative we reached would not assist us as we had too many documents for her to receive by fax, however, she gave us information regarding an Expedite Unit at ACS so we could send the documents to them. We sent the documents overnight and then contacted ACS again to see if they had been received. They confirmed receipt and that the case was now assigned to a specific person. They could not give us contact information but, stated we would be contacted within five days if not sooner. Knowing that the garnishment was becoming exceedingly difficult on our client, we again contacted ACS. At this point we were able to reach a representative that assisted us. After extensive conversations with the representative at ACS we were able to negotiate the release of the levy and an installment agreement per our client’s request. The representative even faxed the release of garnishment then and there to our client’s employer.

• An individual in Mason City, Iowa hired Clear Creek Consulting to manage a $244,750 liability owed to the IRS. When hired, a levy was issued on only a couple of periods involved with the total liability. During the initial with our client, our client spent most of the time lecturing the Associate on how there was no law that required income tax to be paid. The Associate assured him that there were such laws, however our client was not so sure. Two days later our client called back and wanted us to move forward with his representation. The Associate convinced our client to file missing returns for 2005, 2006, and 2007, and complete a Form 433-A Collection Information Statement for Wage Earners and Self-Employed Individuals. Using the 433-A and filed returns, the Associate was able to negotiate with the Revenue Officer that the only way to resolve the case quickly was to put the client on a Partial Pay Installment Agreement. The Revenue Officer agreed to the Partial Pay Installment Agreement and released a continuous wage garnishment against our client. The Partial Pay Installment Agreement was approved and we are currently in discussions to submit an Offer in Compromise instead of letting the Partial Pay Installment Agreement run its course.

• An individual from East Haven, Connecticut hired Clear Creek Consulting to manage a $30,000 liability owed to the IRS. Once hired, an outstanding levy hit our client’s bank account, however, due to the IRS’ records, this period in question had already been paid, and therefore the Associate assigned to this case managed to release the levy immediately. Once this was accomplished, this Associate negotiated an affordable Streamline Installment Agreement. We are currently working on abating associated penalties.

• An individual in Lilburn, Georgia hired Clear Creek Consulting to manage a $211,522 owed to the IRS. When hired, our client was having his wages garnished in the amount of $7,000 per month. The Associate assigned to this case negotiated a partial wage garnishment release down to $3,000 per month. This Associate also submitted a Penalty Abatement Narrative and of the $44,644 we were looking to abate all but $1,813 were abated, thrilling our client.

• A BBQ restaurant owner in Marietta, Georgia hired Clear Creek Consulting to manage a state sales tax liability of approximately $200,000. However, once we got our client’s outstanding returns filed, our client owed approximately $350,000 on one business, plus $130,000 on another business that he owns. The Associate assigned to this case was able to negotiate an Installment Agreement based on a down payment of $117,000, with the balance due over the course of the next 12 months, which our client could do, however, not for another two months. We kept in contact with the state to ensure that our client was protected, but then the State Revenue Agent stopped returning phone calls. We tried calling many times, but were only able to leave voicemails. Then, the client’s personal accounts were levied. The State Revenue Agent would still not answer her phone or return our phone calls. After two days of attempting to reach her we called her manager, then a regional manager, and then a district manager. After two hours on the phone with the District Manager we were able to negotiate a conditional release of the levy, allowing our client to make his down payment and then enter into the Installment Agreement. The client was supposed to make his payment, however, the bank giving him the loan had not yet funded the loan. The District Manager called the bank and pushed the bank to give him an exact date to get the loan done. The District Manager also informed our client that once he entered the Installment Agreement, our client could have his liquor license back, which our client needed desperately. With diligence, we managed to convince the District Manager to give us exactly what we wanted and what the client wanted, including a full release of the levy.

• A social work business located in Washington hired Clear Creek Consulting to manage a $300,000 liability owed to the IRS. In working with our client, we advised our client that forming a new entity may be in their best interest which our client decided to do while we waited for an IRS Revenue Officer to be assigned. Once a Revenue Officer was assigned, this person was following protocol, and sent account receivable levies to the former business’ accounts to ensure this business was shut down. All bank levies and account receivable levies came up empty, except for one insurance company who messed up in their internal billing and never changed the business names. This insurance company sent all payments for the new business to the IRS for the old business liability, with the new EIN, and business name, which the Revenue Officer cashed illegally. By the time appeals were filed, the client had lost nearly $40,000. The Revenue Officer and his General Manager refused to release the levy, so the Associate assigned to this case filed an appeal based on wrongdoings by the IRS in stealing funds from one taxpayer and applying them to another with full knowledge of the distinction between the two businesses. After continuous negotiations with the Appeals Officer, we were able to obtain a full release of the levy from the IRS, as well as instruction to the Revenue Officer and GM to refund all $40,000 in levy proceeds.

• A Baptist church in Ann Arbor, Michigan hired Clear Creek Consulting to manage a $15,000 liability owed to the IRS and also had a $15,000 levy against them which tied up the all funds in the bank. Our client had $45,000 in the bank, all of which was earmarked for end-of-year charitable grants for missions, and medical charities. Had the levy been full-paid, and not released, the church would have been open to lawsuits from parishes, charities, and others. The Revenue Officer and General Manager refused to release the levy, arguing that the Federal Government funds charitable organizations, and that they can let the funds go for that in order to fund their charities through taxes. The Associate assigned to this case filed an appeal, and after four rounds of conferences, the Appeals Officer ended up releasing all but $4,000 of the liability, abated another $4000, and we are currently in the process of working with the Revenue Officer to set up an Installment Agreement for $500 per month on the remaining liability.

• An electrical contractor in Salinas, California hired Clear Creek Consulting to remove a wage garnishment on this sole proprietorship that was crippling our client’s ability to stay in business. Within days, the Associate assigned to the case released the wage garnishment associated with a $10,000 state liability by assisting our client file several past due returns. In the end, our client was set up on an affordable Installment Agreement of $500 per month which is exactly what our client desired.

• A self employed computer programmer in Lilburn, Georgia hired Clear Creek Consulting to release an ongoing wage garnishment of approximately $7,000 per month associated with a past due tax of $70,000 owed to the IRS. The Associate assigned to the case negotiated the wage garnishment down to $3,000 per month until our client managed to file five past due 1040s. This amount was satisfactory with our client as he wanted to pay this moving forward in a formalized Installment Agreement.

• An individual in Ventura California hired Clear Creek Consulting to resolve a $21,000 liability owed to the IRS. When the client hired us, he was having his wages garnished for the past several months because he had not filed three past due 1040s. Within weeks, we assisted him complete these returns and once they had posted, our client’s Revenue Officer stated that our client must pay his taxes in full because he had too many assets. The Associate assigned to this case educated this Revenue Officer that this is not the case because our client’s liability was under $25,000 and he therefore qualified for a Streamlined Installment Agreement that did not even need to be supported with financials. Once we stated this, the Revenue Officer checked this out with his supervisor and the next day a letter was issued to release the wage garnishment and our client was given an affordable Installment Agreement of $350 per month.

• An audio video company in Mooresville, North Carolina hired Clear Creek Consulting when their company’s bank accounts were levied by the IRS to address an outstanding tax liability of approximately $10,000. Our client was shocked at this aggressive enforcement activity because they thought they were on a formal Installment Agreement, however, they were simply paying their current tax obligations. With all of their funds frozen, they were on the verge of having to close up their company until they could arrange for payment, however, they hired Clear Creek Consulting and within days, the Associate assigned to this case negotiated with ACS that the levy be released. Furthermore, our client was now on a formal and affordable Installment Agreement in the amount of $700 per month. We are now in the process of abating the penalties associated with this liability.

• An individual in Saratoga Springs, New York hired Clear Creek Consulting to resolve a wage garnishment issue associated with an outstanding liability of $32,000 owed to the IRS. Within a week, the Associate assigned to this case negotiated that this wage garnishment be cut in half from $336 per paycheck. The wage garnishment will be removed in its entirety when our client files his 2002 1040 tax return.

• An individual in Dallas, Georgia hired Clear Creek Consulting to resolve a wage garnishment issue associated with an outstanding liability of $12,000 owed to the IRS. Within two weeks, the Associate assigned to this case negotiated that this wage garnishment be removed which was costing our client $1,500 per month as soon as an outstanding 1040 tax return was filed. This return was fast tracked and formally posted through ACS within days. Our client is now set up on a $200 monthly Installment Agreement for the remaining tax due. 

• An event planning business located in New York hired Clear Creek Consulting because the state of New York had levied this business for all the money in their account which amounted to about $75,000. The Associate assigned to this client argued with several State Revenue Agents and their superiors that this money did not belong to our client and that it was in essence a ‘constructive trust’ of their client’s money. Within several days the funds were released even though the state made it very clear that their office had not released a levy in over five years. This client is now able to remain in business and pay down the liability in affordable monthly payments.

• The owners of a now defunct cabinet company located in Midvale, Utah hired Clear Creek Consulting to release an IRS wage garnishment for an outstanding civil penalty tax of approximately $33,000. Through the Appeals Division of the IRS, the Associate assigned to this case negotiated the release of the wage garnishment which was causing the couple to fall further into debt, and at the same time negotiate a formal Installment Agreement to be paid over five years. The couple can now make affordable and consistent payments of $500 per month to fully resolve this liability.

• A Beaver Falls, Pennsylvania assisted living facilities company hired Clear Creek Consulting to manage and resolve a $443,000 liability owed to the IRS and a $37,000 liability owed to the State. Upon being hired, the Revenue Officer had a crippling levy in place that would not enable the company to meet its payroll obligations because this company had not made a single tax deposit in nearly 6 years. With a partial release of the levy, the staff did not quit, however the client had to remain current and compliant from this point forward. With the client remaining current with their tax obligations, the entity is now positioned for sale as a going concern which was the desire of the business owner for many months. Getting this levy released within three days of being hired was critical because if the levy was not released, the business would have been closed and furthermore, it could not be positioned for sale which would mean that the residents would have been shipped off to other more remote facilities, greatly affecting their lives.

• A Kentucky-based marketing consulting company had several tax liabilities totaling more than $140,000 and was battling an IRS levy of $97,000 when they retained Clear Creek Consulting. Within a few days of representation, the Associate assigned to this file negotiated a full release of this levy and furthermore, negotiated reasonable monthly payments for all three liabilities.

• A North Carolina Assisted Living Center retained our services to resolve over $500,000 in federal taxes. This client had not made federal tax deposits in years, nor had he established contact with his Revenue Officer in over 12 months. Before contacting Clear Creek Consulting, our client was issued a continuous Accounts Receivable levy for over $21,000 per month. Within 10 days of representation, we were able to establish an affordable Installment Agreement of $4,250 per month. Moreover, the release of this levy saved our client a costly legal battle concerning payables that would have been neglected had the levy remained in place.

• A Washington Internet Service Provider retained our services with crippling account receivable levies in place. The Revenue Officer and his Group Manager argued that these were continuous levies, the company was not current or compliant, and should be forcibly shut down once and for all. With the expertise of Clear Creek, we successfully protested this conviction, and the levy was immediately released arguing that the levy is in no manner continuous, nor was it just to the company’s employees or to its clients to shut this business down for non compliance.

• On the day prior to our initial representation, a Florida restaurant was levied by the state effectively freezing the company’s ability to pay its employees their due wages. Within days, the levy was released, the employees were able to cash their checks and our client is now on an affordable monthly payment plan.

• A New York daycare had been suffering through a two month business crippling account receivable levy collecting ALL of the daycare’s state reimbursable funding totaling approximately $180,000 per month. Within days of Clear Creek’s representation, the levy was released and the full amount of the liability has now been negotiated into an uncollectible status giving the business sufficient time to rehabilitate.

TOP

We deliver peace of mind, one client at a time