Tax Solutions Education Center
A practical library of straight answers about IRS problems — written by a licensed Texas tax attorney admitted to U.S. Tax Court. Short explanations of every major resolution option, what the IRS can and can't do, and how to protect yourself. Browse the lessons below.
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How We Read Your IRS Transcripts
Before any strategy discussion, every matter at Lozano Tax Resolution starts here. Your IRS account transcripts show every assessment, every notice, and every deadline the IRS is tracking against you. This lesson walks through what is on a transcript, what it actually means, and what a Texas tax attorney looks for before recommending a path forward.
Before any strategy discussion, every matter at Lozano Tax Resolution starts here. Your IRS account transcripts show every assessment, every notice, and every deadline the IRS is tracking against you. This lesson walks through what is on a transcript, what it actually means, and what a Texas tax attorney looks for before recommending a path forward.
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What Is an Offer in Compromise?
An Offer in Compromise lets a taxpayer settle IRS debt for less than the full amount owed — sometimes dramatically less. The IRS accepts roughly 40% of offers it receives, and rejected ones are typically rejected for the same handful of reasons. This lesson covers who actually qualifies, how the IRS calculates an acceptable offer, and why most OIC submissions fail before they reach review.
An Offer in Compromise lets a taxpayer settle IRS debt for less than the full amount owed — sometimes dramatically less. The IRS accepts roughly 40% of offers it receives, and rejected ones are typically rejected for the same handful of reasons. This lesson covers who actually qualifies, how the IRS calculates an acceptable offer, and why most OIC submissions fail before they reach review.
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When the IRS Can't Collect From You
Currently Not Collectible status pauses IRS enforcement when a taxpayer genuinely cannot pay without hardship. It does not erase the debt, but it pauses the levies, the garnishments, and the collection letters while your situation is reviewed. This lesson covers what CNC means in practice, the financial standard the IRS applies, and when this is the right move versus a payment plan or an Offer in Compromise.
Currently Not Collectible status pauses IRS enforcement when a taxpayer genuinely cannot pay without hardship. It does not erase the debt, but it pauses the levies, the garnishments, and the collection letters while your situation is reviewed. This lesson covers what CNC means in practice, the financial standard the IRS applies, and when this is the right move versus a payment plan or an Offer in Compromise.
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Setting Up an IRS Payment Plan
Most taxpayers with IRS debt end up on an Installment Agreement. The difference between a well-structured plan and a poorly-structured one is measured in years and thousands of dollars. This lesson covers the four main types of IRS payment plans, how the IRS calculates what you can reasonably afford, and the common mistakes that lock taxpayers into agreements they cannot sustain.
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Most taxpayers with IRS debt end up on an Installment Agreement. The difference between a well-structured plan and a poorly-structured one is measured in years and thousands of dollars. This lesson covers the four main types of IRS payment plans, how the IRS calculates what you can reasonably afford, and the common mistakes that lock taxpayers into agreements they cannot sustain.
Save when both changes are in. Tell me when done.
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About Your Instructor
Norris Lozano is a licensed Texas Tax Attorney admitted to practice before the U.S. Tax Court, with 30+ years of legal experience. He brings firsthand IRS resolution experience to every lesson — drawn from Offers in Compromise, Installment Agreements, Current Not Collectible determinations, and Tax Court litigation, Appeals, and collection defense.
Frequently Asked Questions
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The curriculum requires approximately eight hours of focused study, which participants may schedule flexibly across multiple sessions to accommodate professional obligations.
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No prior legal background is necessary, as the material establishes foundational principles before progressing to advanced analytical frameworks and implementation techniques.
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Upon successful completion and assessment, participants receive a digitally verifiable certificate attesting to their mastery of essential contract law competencies.
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The course integrates on-demand video lectures, detailed case studies, and downloadable templates, providing a comprehensive learning experience that aligns with modern professional schedules.