# Tax Relief 101

> Free, authoritative IRS tax resolution information for taxpayers and professionals. No sales, no upsells. Every guide is reviewed by tax and accounting professionals with over a decade of experience.

Tax Relief 101 is a free educational resource that translates complex IRS rules, Internal Revenue Manual procedures, and tax resolution strategies into plain language that average taxpayers can understand and act on.

## Core Principle

Taxpayers deserve direct access to the same IRS rules and data that professionals use, without paying firms thousands of dollars to simply file IRS forms on their behalf.

## Content Areas

- Offer in Compromise (OIC): How to settle IRS debt for less than owed using Form 656 and the RCP formula
- Installment Agreements: All five IRS payment plan types, thresholds, and qualification rules
- Currently Not Collectible (CNC): How to prove inability to pay and pause IRS collection (Status Code 53)
- Innocent Spouse Relief: Three types of relief under IRC Section 6015 for joint filer liability
- Fresh Start Program: OIC, streamlined agreements, and lien threshold changes under the IRS Fresh Start Initiative
- IRS Liens & Levies: How to release federal tax liens (Form 12277) and stop wage/bank levies
- CSED Expiration: The 10-year IRS collection statute (IRC Section 6502), tolling events, and calculation
- Audit Defense: Responding to IRS audits, Statutory Notices of Deficiency, and audit reconsideration
- Appeals & Tax Court: CDP hearings, IRS Appeals, and U.S. Tax Court procedures
- Trust Fund Recovery Penalty: Personal liability for unpaid business payroll taxes (IRC Section 6672)
- IRM Simplified: Plain-English reference to key Internal Revenue Manual sections used in tax resolution
- 2026 Tax Law Updates: OBBBA impact on IRS collection, OIC formulas, and expense standards

## Calculators

- OIC Eligibility Calculator: Estimates minimum acceptable offer using the official RCP formula
- CSED Clock Calculator: Calculates collection statute expiration with tolling events
- IRS Expense Standards Lookup: All 50 states, county-level housing and transportation allowances

## Glossary

200+ IRS and tax resolution terms defined in plain language with IRM and IRC citations.

## State Guides

State-specific tax collection data, statutes, and combined federal/state resolution strategies for California, Texas, Florida, and New York.

## Important Disclaimers

- Tax Relief 101 is NOT a law firm, CPA firm, or the IRS
- Content is educational only and does not constitute tax, legal, or financial advice
- All tools run client-side; no taxpayer data is collected, stored, or transmitted
- Users should consult a qualified tax professional for advice specific to their situation

## Full Content

For complete content index, see: https://www.taxrelief101.com/llms-full.txt

## Contact

editorial@taxrelief101.com