Tax Resolutions, AM Master Tax Resolution

Astrid M. Molina – EA, MTAX
Former IRS Revenue Agent
Tax Resolution Director
Phone: (813) 501-5040
Email: astridmolina@ammastertaxresolution.com

Office location:
2751 E County Line Rd
Unit #449
Lutz, FL 33559

Business Hours
Monday – Friday: 9am – 5pm EST
By Appointment Only
Saturdays: 10am – 2pm EST

Tax Resolutions

For individuals and businesses seeking professional tax resolution services—whether related to outstanding tax balances, delinquent filings, IRS notices, or complex audits—AM Master Tax Resolution, LLC provides comprehensive support at every stage of the process. The firm specializes in effective IRS tax resolution strategies designed to reduce tax liabilities, stop collection actions, and restore long-term financial stability.

AM Master Tax Resolution, LLC offers experienced representation for a wide range of tax matters, including establishing affordable IRS payment plans, negotiating Offers in Compromise, resolving payroll and business tax issues, and managing IRS audits. Clients benefit from clear communication, strategic advocacy, and personalized solutions tailored to their unique financial and tax circumstances.

Serving clients nationwide and throughout Puerto Rico, AM Master Tax Resolution, LLC is committed to delivering results-driven tax relief with professionalism and integrity.

Do not let tax issues escalate – contact AM Master Tax Resolution, LLC at (813) 401-5040 or request a consultation online to start your path to relief.

Partial Pay Installment Agreement (PPIA)

A Partial Pay Installment Agreement (PPIA) is a specialized IRS tax resolution option designed for taxpayers who do not have the financial ability to repay their full tax liability. Under a PPIA, the IRS agrees to accept reduced monthly payments that will not fully satisfy the total balance owed before the Collection Statute Expiration Date (CSED). Once the statute expires, any remaining unpaid tax debt is legally discharged.

To determine eligibility, the IRS performs a comprehensive financial analysis that evaluates income, allowable living expenses, and available assets to confirm that the taxpayer is paying the maximum amount they can reasonably afford. This option can provide significant tax relief for individuals and businesses facing long-term financial hardship while remaining compliant with IRS requirements.

A Partial Pay Installment Agreement may be an effective solution for taxpayers seeking manageable monthly payments and protection from aggressive IRS collection actions.

Do not allow tax problems to escalate. 📞 Contact AM Master Tax Resolution, LLC at (813) 401-5040 or request a consultation online to begin your path toward tax relief and financial peace of mind.

Installment Agreement (IA)

A Traditional Installment Agreement (IA) is an IRS payment plan that allows taxpayers to repay their full tax balance over time through fixed, affordable monthly payments. The payment amount is determined based on the total tax liability and the taxpayer’s financial capacity, with the goal of satisfying the debt in full before the Collection Statute Expiration Date (CSED).

This IRS resolution option is best suited for individuals and businesses with sufficient income or assets to meet their repayment obligations within the IRS’s allowable timeframe. A Traditional Installment Agreement offers a predictable, structured, and manageable approach to resolving outstanding tax debt while remaining in full compliance with IRS requirements.

Taxpayers who qualify for an Installment Agreement may benefit from reduced collection pressure, clear repayment terms, and long-term financial stability.

Do not allow tax problems to escalate. 📞 Contact AM Master Tax Resolution, LLC at (813) 401-5040 or request a consultation online to begin your path toward tax relief and lasting financial peace of mind.

Offer in Compromise (OIC)

An Offer in Compromise (OIC) is a powerful IRS tax resolution program that allows eligible taxpayers to settle their tax debt for less than the full amount owed. This option is designed for individuals and businesses facing financial hardship or circumstances in which full repayment is unlikely.

The IRS evaluates an Offer in Compromise based on the taxpayer’s ability to pay, current and future income, allowable expenses, asset equity, and overall financial condition to determine a reasonable settlement amount. When approved, an OIC provides permanent relief from the remaining tax balance and offers taxpayers a fresh financial start.

An Offer in Compromise is ideal for taxpayers who are unable to satisfy their full tax obligations but are committed to long-term IRS compliance and financial stability.

Do not allow tax problems to escalate. 📞 Contact AM Master Tax Resolution, LLC at (813) 401-5040 or request a consultation online to begin your path toward tax relief and lasting financial peace of mind.

Penalty Abatement

Penalty Abatement is an IRS tax relief option that allows eligible taxpayers to reduce or eliminate certain penalties assessed for late filing, late payment, or failure to comply with IRS requirements. Through programs such as First-Time Penalty Abatement or reasonable cause relief, taxpayers may qualify for penalty reductions by demonstrating a history of compliance, unforeseen circumstances, or events beyond their control.

When successfully applied, penalty abatement can significantly reduce the overall tax balance and help restore financial stability. This IRS relief option is especially valuable for individuals and businesses seeking to resolve prior compliance issues while moving forward with a clean and sustainable tax record.

Penalty abatement may be used as a standalone solution or combined with other IRS tax resolution strategies to achieve the most favorable outcome.

Do not allow tax problems to escalate. 📞 Contact AM Master Tax Resolution, LLC at (813) 401-5040 or request a consultation online to begin your path toward tax relief and long-term financial peace of mind.

Innocent Spouse Relief

nnocent Spouse Relief is an important IRS tax relief program that provides protection for taxpayers who face unexpected tax liabilities resulting from errors, omissions, or improper actions taken by a current or former spouse. When approved, this relief removes the taxpayer’s responsibility for additional taxes, interest, and penalties associated with a jointly filed tax return.

To qualify, the taxpayer must demonstrate that they did not know—and had no reason to know—about the inaccurate or improperly reported items at the time the return was filed. Innocent Spouse Relief helps prevent unfair financial consequences and ensures individuals are not held liable for a spouse’s misconduct, negligence, or misrepresentation.

This IRS relief option is especially valuable for taxpayers seeking a fair resolution and financial independence in difficult marital or post-marital situations, including divorce or separation.

Injury Spouse Relief

Injured Spouse Relief is an IRS tax remedy designed to protect taxpayers whose portion of a joint tax refund has been improperly applied to satisfy a spouse’s past-due obligations. These debts may include child support arrears, federal or state tax liabilities, or defaulted student loans that are solely the responsibility of the spouse.

By filing IRS Form 8379, an injured spouse may request the return of their rightful share of the refund, ensuring they are not financially penalized for debts that are not legally theirs. This relief is particularly beneficial for individuals who contributed income, tax payments, or withholding to a jointly filed return but should not be held liable for their spouse’s separate financial obligations.

Injured Spouse Relief helps restore fairness in the tax process and ensures eligible taxpayers receive the refund to which they are entitled.

IRS Audit Representation

IRS Audit Representation provides taxpayers with experienced guidance and strategic advocacy when facing an IRS examination. A qualified representative—such as an Enrolled Agent, CPA, or tax attorney—acts as the primary point of contact between the taxpayer and the IRS, managing all communications, documentation, and responses throughout the audit process.

Professional IRS audit representation ensures that taxpayer rights are fully protected, audit inquiries are handled accurately and efficiently, and all applicable tax laws and IRS procedures are properly applied. This service is essential for individuals and businesses seeking to minimize financial risk, prevent unnecessary tax assessments and penalties, and achieve the most favorable outcome during an IRS audit.

With knowledgeable representation, taxpayers can navigate IRS examinations with confidence while reducing stress and disruption.

IRS Audit Appeals

IRS Audit Appeals provides taxpayers with a formal opportunity to challenge unfavorable audit determinations through the IRS Office of Appeals, an independent division dedicated to fair and impartial dispute resolution. During the appeals process, taxpayers may submit additional documentation, present legal arguments, and clarify factual issues to seek a reduction or elimination of proposed tax assessments, penalties, or audit adjustments.

Professional representation throughout an IRS audit appeal ensures that the taxpayer’s rights are fully protected, their position is clearly and persuasively presented, and all procedural and legal requirements are properly satisfied. Effective appeals advocacy can often resolve disputes without the need for litigation, saving time, expense, and unnecessary stress.

IRS Audit Appeals is a critical pathway for individuals and businesses seeking a more favorable outcome while resolving IRS disputes efficiently and equitably.

Currently Not Collectible (CNC)

Currently Not Collectible (CNC) status is an IRS hardship designation available to taxpayers who are unable to pay their tax debt due to significant financial hardship. When CNC status is approved, the IRS temporarily suspends all collection actions—including wage garnishments, bank levies, and enforced seizures—because the taxpayer’s income is insufficient to cover both necessary living expenses and tax payments.

While the outstanding tax balance remains on the account and interest continues to accrue, the IRS will not actively pursue collection efforts while the taxpayer maintains Currently Not Collectible status. This IRS relief option provides critical financial breathing room for individuals and businesses facing economic distress, allowing time to stabilize finances while remaining compliant with IRS requirements.

Currently Not Collectible status can be a strategic solution for taxpayers seeking protection from aggressive IRS collection actions during periods of financial hardship.

Payroll and Trust Fund Tax Problem

Payroll and Trust Fund Tax Problems occur when a business fails to properly withhold, deposit, or remit federal payroll taxes, including income tax withholdings, Social Security, and Medicare contributions. Because these trust fund taxes are considered funds held in trust for the federal government, the IRS treats noncompliance as a serious violation and may impose significant penalties.

One of the most severe consequences is the Trust Fund Recovery Penalty (TFRP), which allows the IRS to hold business owners, officers, or other responsible individuals personally liable for unpaid payroll taxes. Addressing payroll tax issues requires immediate action, accurate tax filings, and strategic negotiation with the IRS to prevent or reduce enforcement measures such as tax liens, bank levies, wage garnishments, and personal liability assessments.

Professional payroll tax resolution services are essential to protect the business, its leadership, and long-term financial stability while restoring full compliance with IRS payroll tax requirements.

Tax Lien Withdrawal

Tax Lien Withdrawal is an IRS relief option that removes a previously filed Notice of Federal Tax Lien from the public record, helping taxpayers restore their credit profile and regain financial flexibility. While the underlying tax debt may still exist, a lien withdrawal confirms that the IRS no longer maintains a public claim against the taxpayer’s property or assets.

The IRS may grant a tax lien withdrawal under several qualifying circumstances, including when the tax balance is paid in full, when the taxpayer enters into a qualifying Direct Debit Installment Agreement, or when the IRS determines that withdrawal is in the best interest of both the taxpayer and the government.

Tax lien withdrawal is especially beneficial for individuals and businesses seeking to rebuild credit, obtain financing, remove barriers to employment or licensing, and restore overall financial progress.

Stop Wage Garnishment & Bank Levies

Stopping Wage Garnishments and Bank Levies is a critical aspect of IRS tax resolution, focused on protecting taxpayers from immediate and ongoing financial hardship caused by aggressive IRS collection actions. When wages are garnished or bank accounts are levied, the IRS is actively seizing a portion of a taxpayer’s income or financial assets to satisfy outstanding tax debt.

Professional tax resolution intervention can help stop or release wage garnishments and bank levies by negotiating IRS payment arrangements, securing Currently Not Collectible (hardship) status, submitting an Offer in Compromise, or implementing other IRS-approved resolution strategies. Taking prompt action can prevent further asset seizures and minimize financial disruption.

By halting wage garnishments and bank levies, taxpayers regain control of their finances and can pursue a structured, manageable path toward resolving their tax liabilities. This service is essential for restoring financial stability, protecting income and assets, and preventing continued interference with personal or business operations.

Statue of Limitation Review (CSED)

Statute of Limitations Review is a strategic IRS tax resolution service that evaluates the IRS’s legal timeframe for collecting outstanding tax liabilities, known as the Collection Statute Expiration Date (CSED). In most cases, the IRS has 10 years from the date of assessment to collect a tax debt, making an accurate determination of the CSED essential to protecting taxpayer rights and developing effective resolution strategies.

A comprehensive statute of limitations review analyzes IRS assessments, payments, tolling events, and prior compliance actions to determine the precise expiration date for each tax year. Understanding these timelines can significantly influence available resolution options, including installment agreements, Partial Pay Installment Agreements, Currently Not Collectible status, or other hardship-based solutions.

By identifying the correct CSED, taxpayers gain clarity, strategic leverage, and a more informed approach to resolving IRS tax liabilities while avoiding unnecessary payments or prolonged collection activity.

Puerto Rico Tax Incentive & Compliance (Act 20, Act 22, Act 60)

Puerto Rico Tax Incentive & Compliance Services (Act 20, Act 22, Act 60) support individuals and businesses seeking to take advantage of the powerful tax incentive programs offered by Puerto Rico. These programs are designed to stimulate economic growth, attract investment, and encourage qualified residency and business relocation.

Puerto Rico tax incentives may provide substantial benefits, including reduced corporate tax rates, exemptions on certain passive income, and favorable treatment for eligible export services. However, participation requires strict adherence to eligibility criteria, bona fide residency rules, operational requirements, and ongoing local and federal compliance obligations.

Professional guidance is essential to properly structure business activities, maintain required documentation, file mandatory annual reports, and ensure continued compliance with Act 20, Act 22, and Act 60 regulations. Effective compliance planning helps safeguard long-term tax benefits while minimizing exposure to audits, penalties, or disqualification.

Puerto Rico Tax Incentive & Compliance services are critical for individuals and businesses seeking to maximize available tax advantages while maintaining full regulatory compliance and long-term financial stability.

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