Short answer
Many people don’t need to hire anyone. If you have filed your returns and owe $50,000 (IRS.gov, July 2026) or less, you can set up a Simple Payment Plan online yourself. Free help comes from the Taxpayer Advocate Service and Low Income Taxpayer Clinics. A licensed enrolled agent, CPA or attorney adds value for offers, unfiled years, levies, payroll taxes and appeals.
Key takeaways
- Payment plans, penalty relief and an offer pre-check can all be done directly with the IRS, often online.
- The Taxpayer Advocate Service helps free of charge when an IRS problem causes hardship or IRS channels have failed; Low Income Taxpayer Clinics represent eligible taxpayers for free or a small fee.
- Enrolled agents, CPAs and attorneys have unlimited representation rights; other preparers cannot represent you in collection or appeals.
- Verify the person who will sign your Form 2848 in the IRS directory, with the state board of accountancy or with the state bar.
- The FTC says to walk away from anyone who wants the whole fee upfront or says you qualify before seeing your records.
What you can do yourself
The “Fresh Start program” is the common name for the IRS Fresh Start Initiative, and its whole point was to make standard options easier to reach without a middleman. Most of them now have a self-service route.
| Task | Do-it-yourself route | IRS cost |
|---|---|---|
| Pay in full within 180 days (IRS.gov, 2026) | Short-term plan in the IRS Online Payment Agreement if you owe less than $100,000 (IRS.gov, 2026) | $0 (IRS.gov, 2026) setup fee; interest and penalties continue |
| Pay monthly | Simple Payment Plan (formerly the streamlined installment agreement) online if you owe $50,000 or less and have filed all returns; no financial statement needed | $29 (IRS.gov, 2026) online with direct debit, $69 (IRS.gov, 2026) online without |
| Penalty relief for a good record | Automatic for eligible returns under the Automatic Exemption from Penalty; for earlier years, call the number on the notice and ask for First Time Abate | None |
| Test an offer in compromise | The IRS Offer in Compromise Pre-Qualifier, then Form 656 with Form 433-A (OIC) | $205 (IRS.gov, 2026) application fee, waived for low-income applicants |
| Remove a lien notice after a direct debit plan | Form 12277 once you meet the conditions | None |
| Pause collection for hardship | Call the number on your notice or 800-829-1040 (IRS.gov, 2026) and ask about currently not collectible status | None |
| See what you owe and which years are missing | Transcripts in your IRS Individual Online Account | None |
If you have filed every return, owe less than the Simple Payment Plan limit and can afford a monthly payment, you probably don’t need anyone. The IRS says more than 90% (IRS.gov, 2026) of individual taxpayers qualify for that plan. Our step-by-step application guide walks through each route.
Free help: Taxpayer Advocate Service, LITCs and VITA/TCE
Three kinds of help cost nothing or very little. They are different services, so pick the one that matches your problem.
| Service | What it does | Who it helps | How to reach it |
|---|---|---|---|
| Taxpayer Advocate Service (TAS) | An independent organization within the IRS that steps in when normal IRS channels have failed. A case advocate works with the IRS for you until the problem is resolved. | People whose IRS problem causes financial difficulty, who face an immediate threat of adverse action, who got no response by the promised date, or where an IRS process isn’t working as intended | 877-777-4778 (IRS.gov, 2026), Form 911, or the TAS website qualifier tool |
| Low Income Taxpayer Clinics (LITCs) | Represent you before the IRS and in federal court on audits, appeals and collection disputes. They receive IRS grants but are independent of the IRS. | Generally, people whose income does not exceed 250 percent of the federal poverty guidelines, and people who speak English as a second language | LITC page or IRS Publication 4134 (Rev. 1-2026); free or a small fee |
| VITA and TCE | Free preparation of basic tax returns by IRS-certified volunteers. Useful for catching up on simple unfiled returns; not representation. | VITA: generally people who make about $70,244 or less, people with disabilities and limited-English speakers. TCE: especially people 60 and older | VITA/TCE locator or 800-906-9887 |
TAS is not a place to set up a routine payment plan you could arrange online, and a VITA site will not negotiate with a revenue officer. For more free options, see our list of free IRS resources.
When a professional adds value
A licensed professional can’t get you anything the IRS would not grant you directly. What you pay for is judgment, time and handling the IRS on your behalf. That is worth most in these situations:
| Situation | Why it’s harder than it looks |
|---|---|
| Offer in compromise | The IRS accepts an offer only when it reflects the most it can expect to collect. That figure depends on asset equity, allowable expenses and future income on Form 433-A (OIC), and a weak offer costs you the fee and the payment you sent. |
| Balance above the Simple Payment Plan limit, or a partial payment plan | These need full financial statements and negotiation over what the IRS counts as necessary living expenses. |
| Payroll taxes and the trust fund recovery penalty | Business owners and officers can be held personally liable, and interviews and appeal deadlines matter. |
| An active levy or garnishment | After a notice of intent to levy, you have 30 days (IRS.gov, 2026) to request a Collection Due Process hearing. That deadline protects your right to Tax Court review. |
| Appeals and Tax Court | Rejected offers, denied penalty relief and innocent spouse determinations have short appeal windows and procedure rules. |
| Several unfiled years or a substitute for return | Rebuilding self-employment income and replacing IRS-prepared returns takes time. See getting compliant on unfiled returns. |
| Any chance of willfulness or fraud | Start with a tax attorney: see the privilege rules below. |
If none of these apply to you, try the free IRS route first. You can always get help later if the IRS rejects a request.
Enrolled agent vs CPA vs tax attorney
Enrolled agents, certified public accountants and attorneys all have unlimited representation rights before the IRS. The IRS says they “may represent their clients on any matters including audits, payment/collection issues, and appeals.” Their practice before the IRS is governed by Treasury Circular 230. The differences are in training, licensing and a few legal limits.
| Credential | Licensed by | Training | Confidentiality | Tax Court |
|---|---|---|---|---|
| Enrolled agent (EA) | The IRS | A three-part IRS Special Enrollment Examination and a suitability check; 72 hours of continuing education every 3 years | Federal tax practitioner privilege, noncriminal matters only (IRC 7525) | Only after passing the Tax Court’s nonattorney exam |
| Certified public accountant (CPA) | State boards of accountancy | The Uniform CPA Exam, accounting education and experience; tax is one possible specialty | Federal tax practitioner privilege, noncriminal matters only (IRC 7525) | Only after passing the Tax Court’s nonattorney exam |
| Tax attorney | State courts or state bars | Law degree and bar exam; tax is one possible specialty | Attorney-client privilege, including criminal matters | Can be admitted as an attorney |
For most collection work, such as payment plans, offers, liens and penalty relief, an EA, CPA or attorney can do the same job. An attorney matters most when there is any risk of a criminal investigation, because the IRC 7525 privilege for EAs and CPAs does not apply to criminal matters. Litigation is the other case.
Whoever represents you files Form 2848, Power of Attorney and Declaration of Representative (Rev. 1-2021 (IRS.gov, 1-2021)), which names them and their credential. Their name on that form tells you who is actually responsible for your case.
How to verify a tax professional's credentials
- Get the name of the person who will sign your Form 2848. A company is not a credential. The individual is.
- Search the IRS directory. The IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications lists attorneys, CPAs and enrolled agents with valid PTINs, plus Annual Filing Season Program participants. It is the practical way to confirm an enrolled agent.
- Check the state license. Confirm a CPA with the board of accountancy in the state that issued the license, and an attorney with that state’s bar or court licensing office. Both show whether the license is active and any public discipline.
- Look for complaints. Search the company and the individual with “FTC” and your state attorney general, and read Better Business Bureau complaints, not just ratings.
- Know where to report problems. Report a tax relief company to the FTC at ReportFraud.ftc.gov. Report preparer misconduct to the IRS through its complaint page.
Questions to ask and red flags
Ask these before you sign anything. A good firm answers all of them plainly and in writing.
- Who will represent me, what is their credential, and will they sign my Form 2848?
- Will you pull my IRS transcripts before recommending an option or estimating an outcome?
- What is the total fee, what does it cover, when is it due, and what is your refund policy?
- Are there monthly or “maintenance” fees, and when do they stop?
- Which parts could I do myself, and would you tell me if I don’t need you?
- What will you file, and when? Can I see copies of everything sent to the IRS?
- What happens if the IRS rejects the request?
The Federal Trade Commission’s advice on tax relief companies lists the warning signs:
- A request to pay the whole fee upfront: “If they say that, walk away.”
- Telling you that you “qualify” before seeing your records: “Only the IRS or your state comptroller can decide what you qualify for.”
- Monthly maintenance fees that go on for months or years.
- Other customers’ results offered as a promise: “no company can promise a particular result.”
The full red-flag table, the FTC’s recent enforcement case and how the IRS really contacts you are on Is the IRS Fresh Start program legit? See also questions to ask a tax relief company.
Do tax relief companies really work?
Some do useful work, and some take fees for work they never do. The FTC says tax relief companies often charge an upfront fee that “can be thousands of dollars” to apply for IRS programs, when “most taxpayers are unlikely to qualify for the programs these scammers advertise,” and some “don’t even send your paperwork to the IRS.” Its first recommendation is to work out a payment plan directly with the IRS.
A legitimate firm is doing the same things you could do: filing a power of attorney, reading your transcripts, preparing financial statements and forms, and dealing with the IRS. The results come from IRS rules, not from the firm. So judge a firm on three things:
- Licensed people who will sign your Form 2848.
- A clear fee in writing before work starts, with no open-ended monthly charges.
- Honesty about the free route, including telling you when you don’t need them.
If you do compare firms, our comparison of tax relief companies lists the criteria we used and discloses that we rank ourselves first. What the IRS charges, and what professional help typically involves, is on Fresh Start costs and fees.
How Global Gate Tax Relief works
Global Gate Tax Relief is a private tax-resolution firm in Irvine, California, working with clients in all 50 states since 2017. It is not the IRS and has no special access to Fresh Start that you don’t have. Our team, per our site, includes licensed tax attorneys, IRS enrolled agents and CPAs, supported by case managers and tax consultants.
- Free consultation, no obligation. If you can resolve it yourself, for example with an online payment plan, we tell you how. We decline cases where we can’t add value beyond our fee.
- Form 2848 and transcripts. If we take the case, we file a power of attorney and pull your IRS transcripts. We will not quote a settlement figure before reviewing them.
- Strategy. We recommend the option that fits your records: a payment plan, an offer, penalty relief, currently not collectible status or something else.
- Representation. We deal with the IRS for you. In urgent levy cases we can often act within 24 to 72 hours of engagement; release timing depends on the IRS.
The fee is flat and quoted upfront before any work begins. We don’t bill hourly, don’t add fees mid-case and don’t use long-term contracts. No outcome is guaranteed. One self-employed client who owed $47,000 got an installment agreement at $550 a month with no levy or garnishment; individual results vary. To talk it through, request a free consultation or call 1-877-800-8180. You can also read how our process works.
Frequently asked questions
Some do, but none can get you anything the IRS would not grant you directly. The FTC warns that many charge large upfront fees for programs most people don’t qualify for. A legitimate firm uses licensed representatives, quotes its fee in writing and tells you when you can handle it yourself.
Yes. Individuals who have filed all returns and owe less than the Simple Payment Plan limit can apply in the IRS Online Payment Agreement and get an answer right away. Short-term plans of up to 180 days are also available online.
Yes. TAS is an independent organization within the IRS and does not charge for its help. It generally takes cases where an IRS problem is causing financial difficulty, you face an immediate threat of adverse action, the IRS hasn’t responded, or an IRS process isn’t working as intended.
Generally, taxpayers whose income does not exceed 250 percent of the federal poverty guidelines, and people who need help understanding their rights in a second language. Clinics set their own eligibility rules, so contact the nearest one. Services are free or cost a small fee.
Both can represent you before the IRS on any matter. An enrolled agent is licensed by the IRS and specializes in tax; an attorney is licensed by a state. Attorney-client privilege extends to criminal matters, while the privilege for enrolled agents and CPAs covers noncriminal tax matters only.
Search the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications for enrolled agents, CPAs and attorneys. Then confirm a CPA license with the state board of accountancy and an attorney with the state bar.
When there is any chance of a criminal tax investigation, because only attorney-client privilege covers criminal matters, or when a case may go to litigation. For payment plans, offers, liens and penalty relief, an enrolled agent or CPA has the same IRS representation rights.
Sources
- IRS: Choosing a tax professional
- IRS: Understanding tax return preparer credentials and qualifications
- IRS: Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
- Taxpayer Advocate Service
- IRS Publication 1546, The Taxpayer Advocate Service Is Your Voice at the IRS (Rev. 6-2022)
- IRS: Low Income Taxpayer Clinics
- IRS Publication 4134, Low Income Taxpayer Clinic List (Rev. 1-2026)
- IRS: Free tax return preparation for qualifying taxpayers (VITA/TCE)
- IRS: Online payment agreement application
- IRS: Offer in Compromise Pre-Qualifier
- IRS: Payment plans; installment agreements
- IRS: Administrative penalty relief
- IRS: Make a complaint about a tax return preparer
- 26 U.S.C. 7525, Confidentiality privileges relating to taxpayer communications
- U.S. Tax Court: Practitioners (admission of nonattorneys)
- FTC Consumer Advice: Tax relief companies
We check every figure against IRS.gov and log changes on the key figures page.
Want a professional to look at your options?
Free consultation, no obligation. If we take your case, the flat fee is quoted upfront before any work begins. If you can handle it yourself through IRS.gov, we will tell you. No outcome is guaranteed.
This page is general information about IRS rules, not tax or legal advice for your situation. IRS figures change; each one links to its official source and the date we last checked it.