IRS 2026 Standards Update Postponed
The IRS has officially postponed the 2026 Collection Financial Standards update from April to June 2026 due to Bureau of Labor Statistics data delays. This tool currently utilizes 2025/2026 Transitional Data in accordance with official IRS guidance.
For Tax Professionals
Use Tax Relief 101 as a Client Resource
Tax Relief 101 is built to help taxpayers understand IRS resolution — not to replace professionals. If you are an Enrolled Agent, CPA, or tax attorney, here is how to use this site to educate clients, set expectations, and save time.
What This Site Is — and What It Is Not
What it is
- Free educational resource with IRS source citations
- Client-side calculators (no data stored or transmitted)
- Plain-language explanations of IRS rules and procedures
- Independent — no firm affiliations, referral fees, or lead sales
What it is not
- Not a tax resolution firm or referral service
- Not a substitute for professional advice on specific cases
- Not providing case-specific analysis or IRS representation
- Not collecting or storing any taxpayer information
How Professionals Use This Site
Client Education
Send clients a specific guide link before or after a meeting so they understand the process, timeline, and realistic expectations for their resolution path. Every guide is written in plain language without sales pressure.
Example: Share the OIC guide with a client before discussing whether an Offer in Compromise makes sense for their situation.
Pre-Consultation Screening
Have prospective clients run the OIC Eligibility Calculator or Expense Standards Lookup before your first meeting. This gives you a baseline financial picture and saves time on initial data gathering.
Example: Ask a client to run the OIC calculator and bring their results to the first consultation. All calculations run client-side — no data is stored.
Continuing Education Reference
Use the IRM Simplified guide, glossary, and source citations as a quick-reference during case work. Every IRM citation and IRC reference is linked to the official source.
Example: Look up the exact IRM section for CNC annual review procedures (IRM 5.16.1) during case prep.
Setting Realistic Expectations
The guides explicitly address common misconceptions — like the difference between advertised OIC 'success rates' and actual IRS acceptance data. This helps you counter unrealistic expectations clients bring from TV and radio ads.
Example: Share the OIC Acceptance Rates article to explain why 'pennies on the dollar' claims are misleading.
Quick Resource Directory
Pillar Guides
Offer in Compromise
RCP formula, all 4 OIC grounds, Form 656 process
Installment Agreements
All 5 payment plan types, thresholds, lien triggers
Currently Not Collectible
Status Code 53, financial analysis, annual review
Innocent Spouse Relief
3 relief types, Form 8857, community property
Audit Defense
Notice of Deficiency, reconsideration, TFRP
Appeals & Tax Court
CDP hearings, Tax Court, TAS referral
Calculators
Client Data Privacy
All calculators on Tax Relief 101 run entirely in the browser. No financial data, income figures, asset values, or personal information is ever sent to our servers, stored in a database, or shared with any third party. When your client closes the browser tab, their data is gone. This is by design.
For details, see our Privacy Policy.
Questions or Feedback
If you have questions about using Tax Relief 101 as a professional resource, want to suggest a topic, or have found an error in our content, contact us at editorial@taxrelief101.com.