A tax problem for an individual is personal in a way a business dispute is not. Back taxes, an audit, a garnished paycheck, returns that were never filed, or a balance that belongs to a spouse all land on one household.
Whiteford steps in directly. We become the point of contact with the IRS, confirm what is actually owed and for which years, and put a resolution in place so the matter stops following you.
Most individual cases are some combination of four problems: returns that were never filed, a balance that was assessed and never paid, an examination of a return already filed, and enforced collection. Each carries its own deadlines, and the order in which they are addressed changes what relief is available.
What the IRS can do without going to court
Unlike other creditors, the IRS does not need a judgment. Once a balance goes unpaid after notice and demand, a federal tax lien arises, and after a final notice of intent to levy the agency can take money from a bank account or a paycheck. Those same notices carry hearing rights and deadlines, which is what makes an early response worth so much.
Common issues
Back taxes and unfiled returns
Unfiled returns and unpaid balances usually arrive together but are not the same problem. Where a return was never filed, the IRS can prepare a substitute for return from W-2s and 1099s, which allows the standard deduction and little else. Filing your own return for that year is usually the highest-value step.
IRS audits of a personal return
An audit is a request for proof. Most begin as a letter, and the first weeks decide whether it stays a correspondence exchange or grows into more years, penalties, or a referral. Knowing what you are and are not required to hand over is most of the difference.
Wage garnishment and bank levies
The IRS can levy wages without a court order once it has issued a Final Notice of Intent to Levy. Your employer must comply, and the amount left to you depends on filing status and dependents. A levy can be released, including where it creates economic hardship.
A spouse's liability landing on you
A joint return makes both signers liable for the whole balance, and a divorce decree assigning the debt to your former spouse binds the two of you, not the IRS. Innocent spouse relief under Section 6015 is the exception. The IRS gives one administrative determination per assessment, so the first request counts.
Resolving what is owed
No single program fits everyone. Installment agreements, currently not collectible status, an offer in compromise, and penalty relief each turn on income, assets, and compliance history. We work out which one your facts actually support before approaching the IRS.
Recommended next steps
- Put every IRS notice in date order, because the sequence sets your deadlines.
- Confirm which years are genuinely unfiled before you file anything.
- If a Final Notice of Intent to Levy has arrived, note its date immediately, because the hearing right it carries runs on a clock.
- Gather income and expense records before any payment plan or settlement is discussed, since every program turns on those numbers.
How we help
Frequently asked questions
The IRS filed a return for me. Can I still file my own?
Can the IRS take money from my paycheck without suing me first?
My former spouse created the tax debt. Why is the IRS coming after me?
I cannot pay what I owe. What are the options?
Where we work
All Whiteford offices where you can meet with an attorney
Baltimore
Suite 1500
Baltimore, MD 21202
Columbia
Suite 400
Columbia, MD 21045
Ocean City
Ocean City, MD 21842
Rockville
Suite 800
Rockville, MD 20850
Towson
One West Pennsylvania Avenue
Towson, MD 21204-5025
Denver
Denver, CO 80211
Bethany Beach
Bethany Beach, DE 19930
Rehoboth Beach
Rehoboth Beach, DE 19971
Wilmington
Suite 300
Wilmington, DE 19801
Washington, DC
Suite 1300
Washington, DC 20006
West Palm Beach
West Palm Beach, FL 33401
Lexington
Lexington, KY 40507
Fairfield
Suite 100
Fairfield, NJ 07004
New York
4th Floor
New York, NY 10022
White Plains
White Plains, NY 10604
Charlotte
Suite 315
Charlotte, NC 28211
Pittsburgh
Suite 1400
Pittsburgh, PA 15222
Falls Church
Suite 800
Falls Church, VA 22042
Richmond
Suite 2001
Richmond, VA 23219
Roanoke
Suite 1110
Roanoke, VA 24011
Virginia Beach
Suite 300-91
Virginia Beach, VA 23462
No offices in that state yet. Federal matters are handled from any office.