Tax resolution playbooks for the solo practitioner
Short answer
These playbooks teach one concept each, from the practitioner's side: how to add resolution to a practice, how to price and win the work, who may represent taxpayers, and how each IRS collection program works. Each cites IRS sources and links to the software that handles that step.
By the BestTaxSoftware.com editorial team. Updated . Prices checked on vendor sites that day.
Building the service
- How to add tax resolution services to an accounting practice
A step-by-step plan for a CPA, EA, or attorney adding IRS collection work: credential check, authorization, transcripts, programs, pricing, and software.
- How to start a tax resolution practice on your own
What a solo practitioner needs before opening a resolution-focused practice: credential, CAF number, fee model, intake, software, and compliance rules.
- How to price tax resolution services
Fee structures for solo resolution work: a paid investigation, flat fees by program, and how to account for hours so pricing holds as software cuts time.
- The revenue math of one resolution case
How to calculate net revenue and effective hourly rate on a resolution case, with every assumption stated, plus the effect of software cost.
- How to get your first resolution clients from clients you already have
Where IRS collection cases hide in an existing tax or bookkeeping client list, and how to offer help without overpromising.
Rights and authorizations
- Who can represent taxpayers before the IRS?
Representation rights by credential, from the IRS: CPAs, enrolled agents, and attorneys have unlimited rights; AFSP participants have limited rights; software has none.
- How a tax preparer becomes an enrolled agent
The IRS route to the enrolled agent credential: PTIN, the three-part Special Enrollment Examination, enrollment, suitability check, and continuing education.
- Form 8821 or Form 2848: which should you file first?
The difference between a tax information authorization and a power of attorney, who can sign each, and why many practitioners file 8821 first.
Working the case
- How to read an IRS account transcript for a collection case
What each section of an IRS account transcript tells a practitioner, the transaction codes that matter in collection, and how to calculate the CSED.
- Offer in compromise from the practitioner’s side
How a practitioner evaluates and prepares an offer in compromise: eligibility, reasonable collection potential, the forms, fees, and payment options.
- IRS installment agreements from the practitioner’s side
Short-term and long-term IRS payment plans, online eligibility thresholds, current setup fees, and when a practitioner adds value over a self-service request.
- Currently not collectible status from the practitioner’s side
What CNC status does and does not do, the financial forms the IRS asks for, and how it interacts with the collection statute.
- Penalty abatement from the practitioner’s side
First-time abatement and reasonable-cause relief explained for practitioners: who qualifies, which penalties are covered, and how to request each.
- What AI can and cannot do in tax resolution
A clear line between the casework AI tools can automate and the responsibilities that stay with a credentialed practitioner under IRS rules.