Astrid M. Molina – EA, MTAX
Former IRS Revenue Agent
Tax Resolution Director
Mobile: (210) 623-0022
Email: as**********@*******************on.com

Office location:
2751 E County Line Rd
Unit #449
Lutz, FL 33559
Phone: (813) 501-5040

Business Hours
Monday – Friday: 9am – 6pm EST 
Extended Hours
Tuesdays and Thursdays: 8am – 7pm EST
By Appointment Only
Saturdays: 10am – 2pm EST

Tax Problems

If you’re facing IRS problems—such as back taxes, unfiled returns, audits, or wage garnishments—AM Master Tax Resolution is here to help. We provide expert IRS tax resolution services for both individuals and businesses, offering strategic solutions to reduce tax debt, stop collection actions, and restore financial stability.

Whether you need to set up a payment plan, apply for an offer in compromise, or resolve a business tax audit, our team will guide you through every step. We serve clients across the U.S. and Puerto Rico with personalized, results-driven support.

Don’t let tax issues escalate—contact us today to start your path to relief.

For Individuals

Falling behind on taxes can happen to anyone — unexpected financial setbacks, medical emergencies, or simply the demands of everyday life. Unfortunately, unfiled personal or business tax returns can quickly result in IRS penalties, interest, and added stress.

At AM Master Tax Resolution LLC, we specialize in IRS tax help in Tampa, Florida and beyond. Whether you’re dealing with delinquent tax returns or several years of unfiled taxes, our experienced team of tax professionals is here to protect your finances and give you peace of mind.

Our tax resolution experts provide personalized solutions to help you:

  • File past-due tax returns and bring your account current
  • Reduce or eliminate IRS penalties and interest for late filings
  • Recover and organize lost or missing tax records
  • Explore IRS relief programs designed to help taxpayers get a fresh start

The longer you wait to address unfiled taxes, the fewer options you may have for relief. Taking action now with the help of a trusted Tampa tax professional can protect your income, assets, and financial future.

At AM Master Tax Resolution LLC, we understand how overwhelming tax problems can feel. Our mission is to make the process clear, manageable, and stress-free — while negotiating directly with the IRS on your behalf.

📞 Call us today at 813-501-5040 or request a consultation online to get started.
 Let AM Master Tax Resolution LLC help you resolve your IRS problems and move forward with confidence.

Failing to file tax returns on time can create serious financial and legal consequences. The IRS takes unfiled returns very seriously—each year that goes unfiled can result in penalties, interest, and the risk of enforcement actions such as wage garnishments, bank levies, and even criminal prosecution in extreme cases. Beyond the penalties, not filing also prevents you from claiming refunds or valuable tax credits that you may be entitled to.

At AM Master Tax Resolution LLC, we specialize in helping individuals and businesses bring their filings current, protect themselves from IRS enforcement, and regain peace of mind. With over 30 years of IRS experience, including service as a former IRS Revenue Agent, we understand how to quickly and effectively resolve unfiled tax return issues.

Why Unfiled Returns Are Risky

  • The IRS may file a Substitute for Return (SFR) on your behalf, which usually overstates your tax liability since it excludes deductions, credits, and expenses.
  • Penalties for failure-to-file and failure-to-pay can add up to 25% or more of the balance due.
  • Multiple years of unfiled returns increase the risk of liens, levies, or the IRS classifying your account as “seriously delinquent.”
  • Without filing, you may lose refunds permanently—refund claims are only available within three years of the original due date.

How We Help

  • Secure IRS Records: We obtain your IRS wage and income transcripts to accurately reconstruct past returns.
  • Prepare and File Missing Returns: Ensuring all allowable deductions and credits are included.
  • Penalty Relief: Request abatement for penalties under reasonable cause or the First-Time Abatement program.
  • Negotiate with the IRS: Once returns are filed, we can set up an affordable Installment Agreement, Offer in Compromise, or explore other IRS resolution programs.
  • Prevent Enforcement: Filing missing returns reduces the chance of aggressive collection actions.

Why Choose AM Master Tax Resolution LLC?

  • Former IRS Experience: We know how the IRS reviews unfiled return cases.
  • Bilingual Service (English & Español): We serve clients across the U.S. and Puerto Rico.
  • Nationwide Representation: As a licensed Enrolled Agent, we represent taxpayers in all 50 states.

✅ Contact AM Master Tax Resolution LLC today at (813) 501-5040 or request a confidential consultation online. Let us help you get back into compliance and protect your financial future.

When you fall behind on taxes, the IRS can take aggressive collection actions — including wage garnishment (wage levy). Once in place, the IRS can seize a portion of every paycheck until your tax debt is fully paid, often with little regard for your financial hardship.

At AM Master Tax Resolution LLC, we know how overwhelming this can feel. With over 30 years of IRS experience as a former IRS Revenue Agent, I understand exactly how the IRS operates and what it takes to stop wage garnishment quickly. Attempting to handle this on your own can be stressful and time-consuming, but with professional representation, you’ll have a skilled advocate to protect your income and negotiate the best possible resolution.

There are several proven strategies to end wage levies and regain control over your paycheck. Our team will help determine the best solution for your situation:

✅ Pay Your Tax Debt in Full

If possible, paying the balance in full will immediately stop wage garnishment. While not always realistic, it is the fastest resolution.

✅ Enter Into an Installment Agreement

We can negotiate a structured monthly payment plan with the IRS. Once approved, garnishments stop, allowing you to pay down your balance while keeping your income.

✅ File an Offer in Compromise (OIC)

If eligible, this IRS program lets you settle your tax debt for less than the full amount owed. We’ll evaluate your qualifications and present the strongest case on your behalf.

✅ Request Currently Not Collectible (CNC) Status

If you’re experiencing financial hardship, unemployment, or serious health issues, CNC status can temporarily halt IRS collection efforts until your situation improves.

  • Former IRS Revenue Agent with insider knowledge of IRS tactics
  • 30+ years of tax experience helping individuals and businesses
  • Personalized tax relief solutions tailored to your financial situation
  • Fast action to protect your wages and stop aggressive IRS collections

Don’t let the IRS continue to garnish your hard-earned wages. The sooner you act, the more options you may have for relief.

📞 Call AM Master Tax Resolution LLC today at 813-501-5040 or request a consultation online.
 With insider IRS experience on your side, we’ll help you stop wage garnishment and find the right solution for lasting tax relief.

When unpaid back taxes linger, the IRS can take aggressive collection actions that go far beyond tax liens. One of the harshest enforcement tools is the IRS tax levy — the legal authority to seize your wages, bank accounts, retirement funds, and even physical property to satisfy tax debt.

  • For individuals, this can mean frozen bank accounts or garnished wages.

     

  • For businesses, it could mean losing essential equipment, vehicles, or other assets critical to operations.

     

If you’ve received a Notice of Intent to Levy, you must act immediately. Once a levy is in place, the IRS can confiscate your money and property with little regard for your financial hardship.

At AM Master Tax Resolution LLC, we know how to stop IRS levies quickly. With over 30 years of IRS experience — including a decade in the Automated Collection System (ACS) and as a former IRS Revenue Agent — we understand exactly how levies are initiated and how to get them released. Our expertise allows us to protect your assets while working toward a long-term solution for your tax debt.

The IRS can levy nearly any type of income or property. Common forms include:

💰 Bank Levy

The IRS can freeze your bank account. After 21 days, funds are withdrawn to pay your tax debt. If your balance remains unpaid, the IRS may continue levying new deposits.

💼 Wage Levy (Wage Garnishment)

Your employer is required to withhold a portion of your paycheck and send it directly to the IRS until your debt is resolved.

🚗 Property Levy

The IRS can seize physical assets such as cars, boats, or even real estate and sell them to satisfy your tax liability.

🏦 Retirement or Social Security Levy

Even pensions, IRAs, and Social Security benefits are not exempt — putting your financial security at risk.

  • Insider IRS knowledge from a former Revenue Agent

     

  • 30+ years of tax experience, including ACS collections

     

  • Fast action to release levies and protect your income and property

     

  • Personalized tax relief solutions tailored to your financial situation

Do not wait until the IRS drains your bank account or takes your property. The sooner you act, the more options you may have to stop collection efforts.

📞 Call AM Master Tax Resolution LLC today at 813-501-5040 or request a consultation online.
 We’ll work quickly to stop the levy, protect your assets, and resolve your tax debt for good.

Receiving an IRS audit notice can feel overwhelming — even if you believe your tax filings are accurate. IRS auditors are trained to ask leading questions and often seek more information than is legally required, increasing the risk of higher assessments. Without professional representation, the average taxpayer is at a serious disadvantage.

At AM Master Tax Resolution LLC, we provide IRS audit representation in Tampa, Florida and across the U.S., backed by over 30 years of IRS experience. As a former IRS Revenue Agent, I know exactly how the IRS operates — their procedures, tactics, and what auditors focus on during examinations. This inside knowledge gives us a unique edge in protecting your rights and achieving the best possible outcome.

When you choose AM Master Tax Resolution LLC, you get skilled audit defense tailored to your situation, including:

  • Direct representation in all IRS audit proceedings
  • Limiting disclosures to only legally required documentation
  • Reducing or eliminating penalties and interest whenever possible
  • Negotiating tax relief solutions, such as installment agreements, if balances are owed

With decades of IRS experience on your side, you gain:

  • An insider’s perspective from a former IRS Revenue Agent
  • Proven strategies to protect your rights during an audit
  • Confidence and peace of mind, knowing a skilled advocate is handling your case

You don’t have to face the IRS alone. With the right representation, you can navigate the audit process efficiently and with confidence.

📞 Call us today at 813-501-5040 or request a consultation online.
 Let AM Master Tax Resolution LLC put a former IRS insider on your side.

If you disagree with an IRS decision, you don’t have to accept it — you have the right to appeal. The IRS Appeals process gives taxpayers an independent review of audits, penalties, and collection actions, often resulting in reduced liabilities or fairer outcomes without going to Tax Court.

At AM Master Tax Resolution LLC, we use over 30 years of IRS experience, including service as a former IRS Revenue Agent, to defend your rights in Appeals. We prepare strong protests, handle all communications, and negotiate directly with Appeals Officers to achieve the best possible resolution for your case.

✅ Call us today at (813) 501-5040 or request a confidential consultation online. Let us represent you before the IRS Appeals Office and fight for the fair outcome you deserve.

IRS penalties and interest can cause a manageable tax debt to spiral out of control. Late filing, late payment, underpayment of estimated taxes, and accuracy-related issues are just some of the penalties the IRS may impose. Combined with daily compounding interest, these charges can add thousands of dollars to your balance and keep you trapped in debt far longer than necessary.

At AM Master Tax Resolution LLC, we specialize in securing Penalty and Interest Relief for individuals and businesses. With more than 30 years of IRS experience, including service as a former IRS Revenue Agent, we know how to present strong requests for abatement and negotiate with the IRS on your behalf.

Common Penalties We Challenge

  • Failure-to-File Penalty – for late or unfiled returns.
  • Failure-to-Pay Penalty – for unpaid balances after the filing deadline.
  • Accuracy-Related Penalty – for substantial understatement or negligence.
  • Trust Fund Recovery Penalty (TFRP) – assessed on business owners for unpaid payroll taxes.
  • Estimated Tax Penalty – for missed or insufficient quarterly payments.

Pathways to Relief

  • First-Time Penalty Abatement (FTA): Available if you have a clean compliance history.
  • Reasonable Cause Relief: Granted if you can show circumstances beyond your control (illness, natural disaster, reliance on incorrect professional advice, etc.).
  • Statutory Exceptions: Certain penalties may be reduced or removed under IRS law.
  • Interest Relief: While the IRS rarely removes interest, it can be reduced if penalties are abated.

Why Choose Us?

  • Insider Knowledge: As a former IRS agent, we know how penalty abatement requests are reviewed.
  • Tailored Strategies: Every case is different—we prepare the strongest argument for your situation.
  • Bilingual Service (English & Español): Making complex IRS relief options clear and accessible.
  • Nationwide Representation: As an Enrolled Agent, we can represent taxpayers in all 50 states and Puerto Rico.

✅ Contact AM Master Tax Resolution LLC today at (813) 501-5040 or request a consultation online. Don’t let penalties and interest keep you in debt longer than necessary—let us fight for the relief you deserve.

Owing back taxes doesn’t just put your income and assets at risk—it can also restrict your freedom to travel. Under current IRS and U.S. State Department rules, if you have a seriously delinquent tax debt (generally more than $62,000, adjusted annually for inflation, including penalties and interest), the IRS can certify your debt to the Department of State. Once certified, your U.S. passport may be denied, revoked, or not renewed until your tax matter is resolved.

At AM Master Tax Resolution LLC, we help taxpayers avoid or resolve passport restrictions caused by tax debt. With over 30 years of IRS experience, including service as a former IRS Revenue Agent, we understand how to navigate these cases quickly to restore your rights and protect your ability to travel.

Consequences of Passport Certification

  • Denial of new passport applications.
  • Revocation of an existing passport.
  • Inability to renew an expiring passport.
  • Restricted international travel, which can impact both business and personal obligations.

How We Help

  • Immediate Case Review: We obtain IRS transcripts to confirm certification status.
  • Negotiate Resolutions: We work with the IRS to set up an Installment Agreement, Offer in Compromise, or other relief program to bring your account into compliance.
  • Request Decertification: Once resolved, we request the IRS to reverse certification and notify the State Department.
  • Protect Your Rights: We move quickly to prevent unnecessary travel restrictions, especially in urgent cases.

Why Choose AM Master Tax Resolution LLC?

  • Insider IRS Knowledge: We know how the IRS coordinates with the State Department.
  • Bilingual Service (English & Español): Accessible for both U.S. mainland and Puerto Rico clients.
  • Nationwide Representation: Licensed to represent taxpayers before the IRS in all 50 states and Puerto Rico.

✅ Contact AM Master Tax Resolution LLC today at (813) 501-5040 or request a confidential consultation online. Don’t let tax debt keep you grounded—we can help restore your passport privileges.

U.S. taxpayers with foreign bank accounts or assets exceeding $10,000 at any time during the year must file an FBAR (Report of Foreign Bank and Financial Accounts) and may also need to file Form 8938 under FATCA. Failure to comply can lead to severe IRS penalties—ranging from thousands of dollars per year to 50% of the account balance—and even criminal charges in willful cases.

At AM Master Tax Resolution LLC, we help clients resolve unfiled FBARs, foreign reporting mistakes, and IRS examinations involving offshore accounts. With over 30 years of IRS experience as a former IRS Revenue Agent, we know how to minimize penalties, guide you through voluntary disclosure programs, and protect your financial future.

✅ Contact us today at (813) 501-5040 or schedule a confidential consultation online. If you have unreported foreign accounts, act now—before the IRS contacts you.

For Businesses

Every business, regardless of size, is required by law to pay payroll taxes. The IRS considers these funds government property the moment they are withheld from employee paychecks. Failing to remit payroll taxes on time is one of the most serious tax violations — often viewed by the IRS as stealing from the federal government.

The consequences can be severe, including steep tax penalties, aggressive collection actions, and even criminal prosecution in the most extreme cases.

Payroll tax issues often start small but escalate quickly. Common causes include:

❌ Missed Deposits

Even a single missed payroll tax deposit triggers immediate penalties and interest, which grow with every pay period.

❌ Cash Flow Shortages

Business owners sometimes use payroll tax funds to cover other expenses, planning to repay later. Unfortunately, the IRS monitors closely, and penalties can snowball into overwhelming debt.

❌ Personal Liability

If your business cannot pay its payroll tax debt, the IRS can pursue individual owners personally. In the most serious cases, they may even bring criminal charges.

At AM Master Tax Resolution LLC, we understand how stressful payroll tax problems can be. With over 30 years of IRS experience — including 10 years in the Automated Collection System (ACS) and as a former IRS Revenue Agent — I know how the IRS investigates payroll tax cases and what strategies can lead to resolution.

Our payroll tax resolution services include:

  • Negotiating affordable installment agreements to pay down your debt over time
  • Exploring Offers in Compromise (OICs) to settle for less than the full amount owed
  • Working directly with the IRS to reduce penalties and halt aggressive collection actions
  • Protecting both your business and personal assets from further enforcement measures

The IRS takes payroll tax violations extremely seriously. The sooner you act, the more options you’ll have to protect your company and your financial future.

📞 Call AM Master Tax Resolution LLC today at 813-501-5040 or request a consultation online.
 We’ll help you resolve your payroll tax debt before it threatens the survival of your business.

If you owe significant back taxes, the IRS may file a federal tax lien against you. A tax lien is the government’s legal claim on your property — both personal and business — to secure repayment of your tax debt.

Unlike a levy, a lien does not immediately seize assets, but it gives the IRS priority over other creditors if your property is sold. Tax liens can attach to real estate, vehicles, business property, and even accounts receivable, and they typically remain until your debt is paid, resolved through negotiation, or the statute of limitations expires. Even bankruptcy usually does not remove a tax lien, meaning it can continue to affect your financial future.

A Notice of Federal Tax Lien is a public record that can significantly damage your financial standing:

  • Lowers your credit score and makes borrowing difficult
  • Prevents qualifying for loans, mortgages, or credit cards
  • Can block leasing property or financing business growth

At AM Master Tax Resolution LLC, we specialize in IRS tax lien release in Tampa, Florida. With over 30 years of IRS experience, including 10 years in the Automated Collection System (ACS) and as a former IRS Revenue Agent, we know the exact steps the IRS takes to file and release liens. This insider knowledge allows us to act efficiently on your behalf.

Our tax lien services include:

  • Reviewing eligibility for IRS lien release programs
  • Negotiating payment plans or settlements to satisfy the debt
  • Pursuing lien withdrawal, release, or subordination depending on your situation
  • Restoring financial freedom and protecting your credit

Do not let an IRS tax lien hold you back from financial stability. Acting quickly increases your chances of removing the lien and protecting your assets.

📞 Call AM Master Tax Resolution LLC today at 813-501-5040 or request a consultation online.
 Let us help you release your IRS tax lien and regain control over your finances.

An IRS business audit can disrupt your operations, drain resources, and put your company at risk of large tax assessments, penalties, and interest. Whether your business is a corporation, S corporation, or partnership, the IRS will closely examine income, deductions, payroll taxes, and compliance records.

At AM Master Tax Resolution LLC, we protect businesses during IRS audits by handling all communications, preparing required documentation, and defending your rights every step of the way. With over 30 years of IRS experience as a former IRS Revenue Agent, we know how business audits are conducted and how to secure the best possible outcome for your company.

✅ Contact us today at (813) 501-5040 or request a confidential consultation online. Don’t face a business audit alone—let us defend your business and financial future.

Puerto Rico’s incentive programs under Acts 20, 22, and 60 offer powerful tax benefits for businesses and investors—but they also attract close attention from the IRS. Examinations often focus on residency, sourcing of income, and eligibility for tax exemptions, and mistakes can lead to costly assessments and penalties.

At AM Master Tax Resolution LLC, we defend taxpayers facing IRS audits related to Puerto Rico incentives. With over 30 years of IRS experience, including service in the LB&I International Division handling these very cases, we know how the IRS approaches Act 20/22/60 examinations and how to protect your rights.

✅ Contact us today at (813) 501-5040 or schedule a consultation online to safeguard your Puerto Rico tax incentives and ensure compliance.

The Employee Retention Credit (ERC) was designed to help businesses keep employees during the COVID-19 pandemic, but it has become one of the most heavily audited tax credits in recent years. Many companies were misled by aggressive promoters into claiming credits they didn’t qualify for, and now the IRS is cracking down with audits, repayment demands, and penalty assessments.

At AM Master Tax Resolution LLC, we defend businesses facing IRS challenges related to ERC claims. With over 30 years of IRS experience, including service as a former IRS Revenue Agent, we know how ERC audits are conducted and how to protect your business from unnecessary liabilities.

Common ERC Problems We Resolve

  • Ineligible or overstated credits claimed.
  • IRS audit notices requiring payroll, revenue, and eligibility documentation.
  • Repayment demands with penalties and interest.
  • Risk of fraud allegations due to improper claims filed by third-party companies.

How We Help

  • Conduct a detailed review of your ERC claim for compliance.
  • Represent you directly in IRS ERC audits.
  • Negotiate settlements or repayment options if credits are disallowed.
  • Pursue penalty relief where possible.

Why Choose Us?

  • Former IRS Experience: We know the IRS approach to ERC audits.
  • Business Protection: We focus on minimizing your exposure and preserving your financial stability.
  • Bilingual Representation (English & Español): Serving businesses in the U.S. and Puerto Rico.

✅ Contact AM Master Tax Resolution LLC today at (813) 501-5040 or schedule a confidential consultation online. If you claimed the ERC and are now facing IRS questions, let us protect your business and resolve your case.

Employment and payroll taxes are among the most closely monitored areas of IRS enforcement. Businesses that fall behind on payroll deposits, misclassify workers, or fail to file required forms can face steep penalties, trust fund recovery assessments, and aggressive collection actions. These disputes not only threaten your company’s financial stability but can also put owners and officers personally at risk.

At AM Master Tax Resolution LLC, we help businesses resolve complex employment tax disputes with the IRS. With over 30 years of IRS experience, including service as a former IRS Revenue Agent, we understand how employment tax cases are investigated, assessed, and pursued. Our goal is to protect your business, defend your rights, and negotiate practical solutions.

Common Employment Tax Issues We Handle

  • Payroll Tax Debts: Unpaid or late Form 941/944 deposits and filings.
  • Trust Fund Recovery Penalty (TFRP): Personal liability assessments against business owners and responsible parties.
  • Worker Classification Disputes: Employee vs. independent contractor issues leading to audits and penalties.
  • Late or Missing Filings: Failure to file required forms such as Form 940, 941, or W-2s.
  • IRS Levies & Liens: Collection actions tied to payroll tax deficiencies.

How We Help

  • Represent you in IRS employment tax examinations and investigations.
  • Defend against the assessment of the Trust Fund Recovery Penalty.
  • Negotiate Installment Agreements, Offers in Compromise, or penalty relief.
  • Develop compliance strategies to prevent future disputes.
  • Provide bilingual (English & Español) support for businesses in the U.S. and Puerto Rico.

Why Choose AM Master Tax Resolution LLC?

  • Insider IRS Knowledge: Firsthand understanding of how employment tax cases are pursued.
  • Proven Representation: We stand between you and the IRS to minimize liability and protect your assets.
  • Nationwide Service: Licensed to represent businesses before the IRS in all 50 states and Puerto Rico.

✅ Contact AM Master Tax Resolution LLC today at (813) 501-5040 or request a confidential consultation online. If your business is facing payroll or employment tax disputes, act now—before the IRS escalates enforcement.

Businesses face some of the harshest IRS penalties, and once assessed, these charges can grow quickly with daily compounding interest. From late payroll deposits to misclassified workers, IRS penalty assessments can drain cash flow, damage credit, and even put owners personally at risk. The IRS uses penalties not only to collect revenue but also to enforce strict compliance with federal tax laws.

At AM Master Tax Resolution LLC, we help businesses resolve IRS penalty assessments and reduce their impact. With over 30 years of IRS experience, including service as a former IRS Revenue Agent, we know how the IRS calculates business penalties and what strategies work best to reduce or eliminate them.

Common Business Penalties

  • Payroll Tax Penalties: For late or missed Form 941/944 deposits and filings.
  • Trust Fund Recovery Penalty (TFRP): Holding owners and officers personally liable for unpaid payroll taxes.
  • Late Filing Penalties: Missing required business returns such as corporate tax returns, partnership returns, or information filings.
  • Accuracy & Reporting Penalties: For errors or omissions in business deductions, credits, or information returns (Forms 1099, W-2, etc.).
  • Estimated Tax Penalties: For corporations failing to make timely quarterly payments.

How We Help Businesses

  • Review and challenge the accuracy of IRS penalty assessments.
  • Request abatement under First-Time Abatement (FTA) or Reasonable Cause arguments.
  • Defend owners and officers against personal liability from the Trust Fund Recovery Penalty.
  • Negotiate affordable payment solutions (Installment Agreements, Offers in Compromise).
  • Represent your business in IRS Appeals to fight excessive or unfair penalties.

Why Choose AM Master Tax Resolution LLC?

  • Insider IRS Knowledge: We know exactly how IRS agents assess business penalties.
  • Proven Defense: We protect both your company and personal assets from aggressive enforcement.
  • Nationwide & Bilingual Representation: Serving businesses in all 50 states and Puerto Rico, in both English and Español.

✅ Contact AM Master Tax Resolution LLC today at (813) 501-5040 or request a confidential consultation online. Don’t let IRS penalties threaten your business—let us fight for the relief and solutions you need.

Book a FREE 15-30 minute case evaluation call

follow

Follow Us

Want to keep up with our latest news?
Follow us on Facebook, LinkedIn

NAEA
IRS enrolled agent
CPACharge