Who we help

For Individuals

Individual taxpayers, back taxes, innocent spouse relief, wage garnishment, and unfiled returns.

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?
Yes, and it is usually worth doing. You can file an original return for a year the IRS already closed with a substitute for return, and the IRS version is almost always worse than yours would have been: it allows the standard deduction and little else, with no itemized deductions, no basis in securities sold, and no business expenses against gross receipts.
Can the IRS take money from my paycheck without suing me first?
Yes. The IRS collects by levy rather than by court judgment, so no lawsuit is needed. It must first send a Final Notice of Intent to Levy, after which it can direct your employer to withhold. The amount left to you depends on filing status and dependents, and income from a second job can be taken almost entirely.
My former spouse created the tax debt. Why is the IRS coming after me?
Because a joint return makes both signers liable for the entire balance, and the IRS may collect all of it from whichever spouse is easier to reach. 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 route out.
I cannot pay what I owe. What are the options?
Depending on your income, assets, and filing history, an installment agreement, currently not collectible status, or an offer in compromise may fit, and penalties can sometimes be reduced. Acting early usually widens the range, because unresolved balances lead to liens, levies, and garnishments that are harder to undo than to prevent.

Where we work

All Whiteford offices where you can meet with an attorney

Maryland

Baltimore

7 St Paul Street
Suite 1500
Baltimore, MD 21202
(410) 498-6815
Maryland

Columbia

8830 Stanford Boulevard
Suite 400
Columbia, MD 21045
(410) 431-1954
Maryland

Ocean City

7408 Coastal Highway
Ocean City, MD 21842
(302) 829-3043
Maryland

Rockville

111 Rockville Pike
Suite 800
Rockville, MD 20850
(410) 347-8730
Maryland

Towson

Towson Commons, Suite 300
One West Pennsylvania Avenue
Towson, MD 21204-5025
(443) 278-2191
Colorado

Denver

2128 West 32nd Avenue
Denver, CO 80211
(720) 419-1296
Delaware

Bethany Beach

26 N. Pennsylvania Avenue
Bethany Beach, DE 19930
(302) 829-3043
Delaware

Rehoboth Beach

18949 Coastal Highway
Rehoboth Beach, DE 19971
(302) 829-3043
Delaware

Wilmington

600 North King Street
Suite 300
Wilmington, DE 19801
(302) 337-5359
District of Columbia

Washington, DC

1717 Pennsylvania Avenue NW
Suite 1300
Washington, DC 20006
(202) 972-6503
Florida

West Palm Beach

222 Lakeview Avenue, Suite 1550
West Palm Beach, FL 33401
(561) 282-9850
Kentucky

Lexington

250 West Main Street, Suite 1800
Lexington, KY 40507
(859) 687-6700
New Jersey

Fairfield

375 Passaic Avenue
Suite 100
Fairfield, NJ 07004
(973) 227-5900
New York

New York

444 Madison Avenue
4th Floor
New York, NY 10022
(646) 618-8660
New York

White Plains

1025 Westchester Avenue, Suite 106
White Plains, NY 10604
(914) 580-9176
North Carolina

Charlotte

4064 Colony Road
Suite 315
Charlotte, NC 28211
(980) 242-5001
Pennsylvania

Pittsburgh

11 Stanwix Street
Suite 1400
Pittsburgh, PA 15222
Virginia

Falls Church

3190 Fairview Park Drive
Suite 800
Falls Church, VA 22042
(703) 280-9260
Virginia

Richmond

Two James Center, 1021 E. Cary Street
Suite 2001
Richmond, VA 23219
(804) 485-1492
Virginia

Roanoke

10 S Jefferson Street
Suite 1110
Roanoke, VA 24011
(540) 759-3560
Virginia

Virginia Beach

249 Central Park Avenue
Suite 300-91
Virginia Beach, VA 23462
(757) 208-9512
Contact Michael March