Compare Your
Tax Resolution Options

Side-by-side comparisons to help you make informed decisions about resolving your tax debt. Understand the pros, cons, and costs of each approach.

Currently Not Collectible vs. Installment Agreement

Two responses to not being able to pay. One pauses collection while the debt stays owed and growing; the other pays it down over time. The IRS is expl...

Currently Not Collectible (temporary delay)VSInstallment Agreement (payment plan)

Fresh Start vs. Offer in Compromise

These are not two programmes you choose between. "Fresh Start" is the name of a set of IRS changes, not an application you file. An Offer in Compromis...

"Fresh Start"VSOffer in Compromise

Offer in Compromise vs. Penalty Abatement

One addresses the tax itself, the other only the penalties on top of it. They answer different questions and are not alternatives....

Offer in CompromiseVSPenalty relief

Tax Lien vs. Tax Levy

Understanding the difference between an IRS tax lien (a legal claim against your property) and a tax levy (actual seizure of your property or assets)....

Tax LienVSTax Levy

Tax Resolution vs. Bankruptcy

Comparing IRS tax resolution options (OIC, installment agreements, CNC) with bankruptcy as approaches to handling overwhelming tax debt. Understanding...

Tax ResolutionVSBankruptcy

DIY Tax Resolution vs. Hiring a Firm

Should you handle your IRS tax debt yourself or hire a professional tax resolution firm? Compare the costs, benefits, and risks of each approach to ma...

DIY Tax ResolutionVSHiring a Tax Resolution Firm

CPA vs. Enrolled Agent vs. Tax Attorney

When seeking professional help with IRS tax problems, you have three main options: CPAs, Enrolled Agents, and Tax Attorneys. Each has different streng...

Enrolled Agent (EA)VSTax Attorney

Offer in Compromise vs. Installment Agreement

The two most popular IRS tax resolution options compared: settling your debt for less than you owe (OIC) versus paying the full amount over time (Inst...

Offer in Compromise (OIC)VSInstallment Agreement

CDP Hearing vs. Equivalent Hearing

The same form, the same office, and three consequences that differ. Missing the Collection Due Process deadline does not remove the hearing; it remove...

Collection Due Process hearingVSEquivalent hearing

Collection Due Process vs. Collection Appeals Program

Two routes to the same Appeals office, on different forms, different clocks, and with different endings. One can be reviewed by a court. The other can...

Collection Due Process (CDP)VSCollection Appeals Program (CAP)

Lien Discharge vs. Lien Subordination

Two certificates, two forms, and one difference: whether the lien comes off the property or stays on it and moves down the queue....

Discharge (Form 14135)VSSubordination (Form 14134)

Lien Withdrawal vs. Lien Release

One says the debt is settled. The other says the notice should not have been public. They are not stages of the same thing....

ReleaseVSWithdrawal (Form 12277)

Wage Levy vs. Bank Levy

One is continuous and partly exempt. The other attaches once to what was there. And the IRS uses two different verbs about releasing them....

Wage levy (Form 668-W)VSBank levy (Form 668-A)

First Time Abate vs. Automatic Exemption from Penalty

The IRS is replacing one with the other, and they require opposite things of the reader. One needs a request. The other needs nothing....

First Time Abate (FTA)VSAutomatic Exemption from Penalty (AEP)

Administrative Penalty Relief vs. Reasonable Cause

One is a record test the IRS applies to your account. The other is an argument you make with evidence. They cover different penalties and only one ask...

Administrative reliefVSReasonable cause

CP504 vs. the Final Notice of Intent to Levy

They sound like the same notice and one of them carries a 30-day right the other does not. This is the distinction this site got wrong....

CP504VSThe Final Notice (CP90, CP297, LT11, Letter 1058)

Pre-Levy vs. Post-Levy Hearing Notices

Both say you have a Collection Due Process right. On one the levy has not happened yet. On the other it already has, and the notice says why there was...

Pre-levy notice (CP90, CP297, LT11, CP77, CP177, CP298)VSPost-levy notice (CP90C, CP297A, CP297C, CP92, CP242)

Tax Return Transcript vs. Tax Account Transcript

One shows what you filed. The other shows what the IRS did afterwards, which is where every collection answer lives....

Tax return transcriptVSTax account transcript

Doubt as to Liability vs. Doubt as to Collectibility

Two offers in compromise, two forms, and one question that decides which: are you saying the tax is wrong, or that you cannot pay it?...

Doubt as to liability (Form 656-L)VSDoubt as to collectibility (Form 656)

Interest on a Penalty vs. Interest on the Tax

Removing a penalty takes its interest with it. Removing interest on the tax itself needs an IRS error. Two different rules, easy to merge into one wro...

Interest related to a penaltyVSInterest on the tax itself

A Private Collection Agency vs. the IRS Itself

A private firm calling about an IRS debt can be legitimate. The notice you were sent is what tells you, and the check runs in both directions....

A private collection agencyVSThe IRS

A Substitute for Return vs. Filing Your Own

If you do not file, the IRS can file for you. Filing afterwards can change the tax. It does not change the clock....

A substitute for returnVSFiling your own return

Estimated Tax Penalty vs. Failure to Pay Penalty

Both are about not paying. One is about not paying during the year, and it is the only penalty here that neither relief route reaches....

Underpayment of estimated tax penaltyVSFailure to pay penalty

Partial Payment Installment Agreement vs. Full-Pay Installment Agreement

One pays the balance in full before the collection statute runs out. The other accepts, by design, that it may not. The Internal Revenue Manual treats...

Partial Payment Installment Agreement (PPIA)VSFull-Pay Installment Agreement

Form 433-A vs. Form 433-F

Two Collection Information Statements the IRS uses to decide what you can pay. Which one you are asked for is not your choice — the Internal Revenue M...

Form 433-AVSForm 433-F

Short-Term Payment Plan vs. Simple Payment Plan

Both sound like "the easy option." They are priced, timed, and thresholded differently, and the IRS treats them as separate agreement types....

Short-Term Payment PlanVSSimple Payment Plan (formerly "Streamlined")

Guaranteed Installment Agreement vs. Simple Payment Plan

Both skip the full financial statement. They are gated by different dollar ceilings and different payoff windows, and only one of them is a liability ...

Guaranteed Installment AgreementVSSimple Payment Plan

Innocent Spouse Relief vs. Injured Spouse Relief

The names are one word apart and the doctrines are not related. One is about whether you owe the tax at all. The other is about getting back your shar...

Innocent Spouse ReliefVSInjured Spouse Relief

Bankruptcy Discharge vs. Offer in Compromise

Different questions, decided by different bodies, on different standards. This page compares the two specific tests, not resolution programs versus ba...

Bankruptcy DischargeVSOffer in Compromise

Still Not Sure Which Option Is Right?

Every page here describes what the IRS publishes. What it decides in your case is its own determination, on facts no page has.