Tax Defense Network Informative - Tax relief - delinquent taxes
Before you start paying out big bucks to tax relief agencies, you can do a little investigation yourself.
Before you get to the "intent to levy" stage, take the time to go to the IRS website (IRS.gov) for form 4506-T. Fill this out online, check the boxes for Account Transcript and Record of Account, then print off both pages. The form is easy and self explanatory, but page 2 is the instruction page. Read that, fill out the form, print it out, then find your state and the RAIVS team office for your area. A mailing address is provided, as is a fax number. On line 9, specify what years you are requesting for.
Know your taxpayer rights. The IRS has a statute of limitations on collections, which is ten years after assessment. They have three years to audit a return. Go to your regional Taxpayer Advocate office if you are experiencing difficulties, having trouble paying, etc. Don't expect a whole lot of miracles. The Advocate office is still an arm of the IRS, but go in prepared. Raise questions. Know your rights and due process.
Go to scribd.com for some excellent legal document research. You can buy a $1 Day Pass and download legal documents pertaining to any situation (in this case taxes) from reputable law firms and CPA's.
I prefer local representation, such as a local CPA. Nobody is cheap, but at least you have someone you can sit down with and talk to face to face.