Dealing with IRS Tax Debt & Smart Tax Planning

At Rogers & Russell, we don’t just fight tax problems when they happen—we help clients avoid them in the first place. Whether you are facing aggressive IRS collections, or you simply want a better tax strategy to protect your family or business, our attorneys provide practical solutions for both tax debt relief and tax planning.

Tax Debt Relief vs. Tax Planning

Sometimes you need immediate help with back taxes. Other times, the smarter move is to prevent problems before they happen. At Rogers & Russell, we handle both sides of the tax equation.

Tax Debt Relief Tax Planning
For taxpayers already facing IRS or Utah State Tax Commission collections For individuals, families, and businesses who want to avoid future tax problems
Stops wage garnishments, bank levies, and tax liens Minimizes tax liability through proactive strategies
Programs include Offer in Compromise, Installment Agreements, Penalty Abatement, Currently Not Collectible status Strategies include business entity structuring, retirement contributions, estate planning, and estimated tax planning
Focused on reducing or eliminating existing tax debt Focused on building long-term financial stability and compliance
Short-term: Immediate relief from IRS pressure Long-term: Sustainable savings and peace of mind
Success measured by debt forgiven, liens released, and collections stopped Success measured by lower annual taxes, fewer audits, and better wealth preservation

Which One Do You Need?

  • ✅ Behind on taxes? → Start with Tax Debt Relief.

  • ✅ Doing well but want to protect your money? → Invest in Tax Planning.

  • ✅ Both apply? → Many clients benefit from a two-part strategy: first, resolve existing tax issues, then put proactive planning in place to prevent future problems.Tax Debt Relief

Tax Debt Relief

Offer in Compromise (Settle for Less Than You Owe)

If you owe the IRS thousands of dollars in back taxes, you may qualify for an Offer in Compromise (OIC)—the IRS program that allows you to settle your tax debt for less than the full amount owed. In the right circumstances, taxpayers have resolved tens of thousands of dollars in debt for just a fraction—sometimes pennies on the dollar.

When an Offer in Compromise is accepted:

  • Your remaining tax balance is forgiven

  • You get a fresh financial start

  • IRS collections (levies, garnishments, liens) stop

⚠️ Important: After acceptance, you must stay compliant by filing and paying future taxes. If you default, the IRS can revoke the settlement and reinstate your full liability.

Successfully submitting an OIC requires detailed financial documentation and a deep understanding of what the IRS considers “reasonable collection potential.” Many Offers in Compromise fail because they are prepared by professionals unfamiliar with IRS guidelines.

At Rogers & Russell, our tax attorneys have successfully eliminated over $1 million in client tax debt through OICs. We know exactly what the IRS looks for, and we build each application to maximize approval chances.

📞 Call us today for a free evaluation—you may be able to settle your IRS tax debt for far less than you owe.

Installment Agreements (Affordable Monthly Payment Plans)

When you don’t qualify for an OIC, the IRS almost always allows payment through an Installment Agreement (IA)—a structured monthly payment plan.

Benefits of an Installment Agreement:

  • Stops IRS wage garnishments and bank levies while payments are current

  • Allows you to repay debt over time at an affordable pace

  • The 10-year IRS collection statute continues to run—meaning balances may expire before they’re fully repaid

  • Certain cases qualify for a Partial Pay Installment Agreement, letting you pay only part of your debt until the collection period ends

If you owe less than $25,000, the IRS usually approves a streamlined plan lasting up to 72 months (6 years). Larger balances may require detailed financial disclosures.

Our attorneys know how to structure your application to minimize your monthly payment and maximize your protections.

📞 Contact Rogers & Russell for help negotiating the best possible Installment Agreement with the IRS.

Expiration of Tax Debt (Collection Statute Expiration Date)

The IRS doesn’t have unlimited time to collect. By law, they have 10 years from the date of assessment to pursue collection. When that Collection Statute Expiration Date (CSED) passes:

  • The IRS can no longer collect the balance

  • All associated tax liens must be released

  • Your tax debt is legally discharged

Certain events—such as filing bankruptcy, submitting an OIC, or spending time outside the U.S.—can pause this 10-year clock. Once the pause ends, the clock resumes.

Because the calculation is complex, it’s crucial to review your IRS transcripts to determine exactly when each liability expires. At Rogers & Russell, we have the tools and experience to pinpoint your CSED dates and use them strategically in your tax relief plan.

Tax Planning Services

Why Tax Planning Matters

Tax planning isn’t just about saving money—it’s about avoiding future IRS problems. Many tax debts start with poor planning: missed estimates, unclaimed deductions, or structuring issues. By working with our attorneys year-round, you can stay compliant, lower your risk, and keep more of your money.

Common Tax Planning Strategies We Provide

For Individuals & Families:

  • Maximizing deductions and credits (mortgage interest, education, charitable giving, etc.)

  • Planning for self-employment and gig-economy income

  • Retirement contributions (401(k), IRA, SEP) to reduce taxable income

  • Timing strategies (income deferral, capital gains management)

  • Estate and gift tax planning to protect generational wealth

For Small Businesses & Professionals:

  • Entity selection & restructuring (LLC, S-Corp, C-Corp) for maximum tax efficiency

  • Expense categorization and depreciation strategies

  • Payroll & employment tax compliance (avoid TFRP assessments)

  • Tax planning for real estate investors and landlords

  • Quarterly estimated tax planning to prevent IRS underpayment penalties

For High-Net-Worth Clients:

  • Advanced trust and estate planning

  • Multi-state income tax strategies

  • Asset protection through business structuring

  • Coordination with investment advisors and CPAs for integrated planning

How Tax Planning Helps Avoid Future Debt

A smart tax plan:

  • Reduces the risk of audits by keeping filings accurate and defensible

  • Prevents underpayment penalties by properly managing estimated taxes

  • Protects your assets by addressing exposure before the IRS does

  • Creates long-term savings through proactive structuring and deduction strategies

By combining tax relief and forward-looking tax planning, our firm helps you not only fix today’s problem but also avoid tomorrow’s.

Our Process

  1. Free consultation — immediate relief options if you already owe back taxes

  2. Transcript & return review — see what the IRS sees

  3. Custom strategy — we design both a debt-relief plan and a forward-looking tax strategy

  4. Representation & compliance — we handle negotiations, filings, and appeals while setting up systems to keep you compliant in the future

  5. Ongoing planning — annual or quarterly reviews to adjust as your income, family, or business changes

Why Choose Rogers & Russell for Debt & Planning?

  • Dual focus: Unlike many firms that only handle emergencies, we combine tax defense + proactive planning.

  • Attorney-led guidance: Our lawyers understand both IRS collection law and complex tax structures.

  • Proven track record: Over $1 million in tax debt eliminated for clients, plus long-term planning that prevents future issues.

  • Local and accessible: With offices in Pleasant Grove and Salt Lake City, we serve clients across Utah.

Call to Discuss Your Situation

📞 Call 801-899-6064 today for a free consultation. Whether you need immediate IRS tax debt relief or strategic tax planning to secure your financial future, Rogers & Russell is here to help.