Help with IRS problems: free help, paid representatives and what to avoid

Where can you get help with IRS problems?

You can get help with IRS problems from the IRS's own self-service tools, from two free programs (the Taxpayer Advocate Service and Low Income Taxpayer Clinics), or from a paid representative who holds one of three credentials. Which one fits depends on how much you owe, your income, and whether the IRS is already taking money.

Representation means someone you have authorized, usually on Form 2848, Power of Attorney and Declaration of Representative, talks to the IRS for you, signs agreements for you and attends meetings in your place. A person who only prepares returns or gives advice is not necessarily allowed to do that.

This section of Back Taxes Desk covers each route: how to pick between credentialed professionals, how the two free programs work, and how to recognize companies and letters that are designed to take your money rather than solve the tax problem.

What can you fix yourself before paying anyone?

Most people who owe back taxes can set up a payment plan, request penalty relief and check their balance on their own, at no cost beyond any IRS user fee. Try these steps before you hire a company, because a representative would do the same things through the same channels.

1. See the real balance. Sign in to your IRS Online Account, which shows your balance and certain notices the IRS has sent you.
2. Set up a payment plan online. Individuals who owe $50,000 or less in combined tax, penalties and interest can apply for a long-term plan online. The setup fee is $29 with direct debit or $69 with another payment method; the same plan costs $107 or $178 if set up by phone, mail or in person.
3. Ask for penalty relief. The IRS's new Automatic Exemption from Penalty, announced July 8, 2026, removes failure-to-file and failure-to-pay penalties during processing for people with a clean compliance history, and First Time Abate can still be requested during the transition.
4. Test an Offer in Compromise yourself. The IRS's free Offer in Compromise Pre-Qualifier tells you whether you are likely to qualify before you pay the $205 application fee.
5. Protect your appeal rights. If you receive a Final Notice of Intent to Levy (LT11 or Letter 1058), you have 30 days to request a Collection Due Process hearing on Form 12153.

If a self-help step fails, for example your plan is rejected or a levy has frozen your bank account, that is the point where outside help becomes worth the time or money.

Is there free help with IRS debt?

Yes. Free tax debt help is available from the Taxpayer Advocate Service (TAS), which does not charge anyone, and from Low Income Taxpayer Clinics (LITCs), which work for free or for a small fee if your income is low enough. Both are independent of the IRS collection and audit staff you are dealing with.

The Taxpayer Advocate Service

TAS is an independent organization within the IRS. According to the Form 911 instructions (June 2026 revision), it may help when a federal tax problem is causing financial difficulty, when you have tried and failed to resolve the issue through normal IRS channels, or when an IRS system or procedure is not working as it should. You ask for help on Form 911. Our guide to the Taxpayer Advocate Service walks through the form line by line.

Low Income Taxpayer Clinics

LITCs are independent organizations, many run by law schools and legal aid groups, that receive IRS grants to represent low-income taxpayers in audits, appeals and collection disputes, including in federal court. Eligibility generally requires income at or below 250% of the federal poverty guidelines, and the amount in dispute is usually under $50,000.

Each clinic applies its own screening, so treat these figures as a guide and confirm with the clinic. Alaska and Hawaii use higher guidelines. The Low Income Taxpayer Clinic page explains how to find a clinic in Publication 4134 and what to bring.

Who can help with back taxes as a paid representative?

Only enrolled agents, certified public accountants and attorneys have unlimited rights to represent any taxpayer before the IRS on audits, payment problems, collections and appeals. Anyone offering help with back taxes should hold one of those three credentials, or be working under someone who does.

Enrolled agents are licensed by the IRS itself after passing a three-part exam and must complete 72 hours of continuing education every three years. CPAs are licensed by state boards of accountancy, and attorneys by state bars. Preparers in the Annual Filing Season Program can represent you only on returns they prepared, and only before revenue agents, customer service representatives and similar IRS employees, not in appeals or collection. A preparer with only a PTIN has no authority to represent you, apart from returns they prepared and filed by December 31, 2015.

Do I need a tax attorney?

Most people with back taxes do not need a tax attorney. An attorney makes the most sense when there is any chance of a criminal investigation, when a case is headed to Tax Court beyond the small tax case procedure, or when attorney-client privilege matters. For payment plans, offers and penalty requests, an enrolled agent or CPA has the same representation rights. We compare the two in tax attorney vs CPA.

Enrolled agent or CPA for an IRS problem?

An enrolled agent's license is focused entirely on federal tax, while a CPA's covers accounting and auditing more broadly. For a collection or audit case either works; what matters more is how many cases like yours the person has handled. See enrolled agent vs CPA for the questions to ask.

Form 2848 or Form 8821: how do you let someone act for you?

Form 2848, Power of Attorney and Declaration of Representative, lets an eligible professional represent you and act on your behalf with the IRS. Form 8821, Tax Information Authorization, only lets a person see or receive your tax information; it does not let them argue your case, sign agreements or represent you.

Limit the form to the tax types and years in dispute. You can revoke either authorization later, and you should do so promptly if you end a relationship with a representative.

How do you choose a tax help company safely?

Choose a tax help company by checking who will actually handle your case and what that person's credential is, then compare the proposed fee with what the IRS itself charges. A firm that cannot name the enrolled agent, CPA or attorney assigned to you is a warning sign.

The IRS put misleading Offer in Compromise marketing, which it calls "OIC mills", on its 2026 Dirty Dozen list (IR-2026-30, March 5, 2026). These outfits overpromise and charge high fees to people who do not qualify. Our guide to tax relief scams shows how the pitch works, and are tax relief companies legit covers how to vet a specific firm.

• A guarantee to settle for "pennies on the dollar" before anyone has seen your finances
• A large upfront fee before any work is done or any IRS transcript is pulled
• Advice to stop talking to the IRS or to ignore notices
• No written engagement letter describing the work and the fee
• Pressure to decide on the first call

Scammers also pose as the IRS itself. A real IRS letter arrives by U.S. mail and carries a notice number such as CP14 or LTR 1058; see how to tell if an IRS letter is real and IRS phone scams for the checks.

Which kind of help fits your IRS problem?

Match the help to the problem: simple balances need self-service, stuck cases need TAS, low-income disputes suit an LITC, and complex or high-stakes cases justify a paid representative. The table below is a starting point, not a rule.

Whatever route you take, keep copies of every notice and write down the date and name of each IRS contact. That record is what TAS, a clinic or a paid representative will ask for first.

Pages in this section

The Getting Tax Help section covers who can help, what free options exist and how to avoid scams. Each page answers one question in detail:

• Enrolled agent vs CPA: how the two credentials differ for IRS problems
• Tax attorney vs CPA: when legal representation is worth the cost
• Taxpayer Advocate Service: who qualifies and how to file Form 911
• Low Income Taxpayer Clinic: income limits, costs and Publication 4134
• Tax relief scams: how OIC mills and upfront-fee firms operate
• Are tax relief companies legit: questions to ask before signing
• IRS letter scam: how to confirm a letter really came from the IRS
• IRS phone scam: what the IRS does and does not do by phone
• Tax scams Dirty Dozen: the IRS's annual list of the most common schemes