Creative Settlements

• A 74 yr. old retiree in Davenport, Iowa, hired Clear Creek after he was assessed almost $60,000 in capital gains taxes, individually, for the sale of a storage-business he had helped his son open. The Internal Revenue Service had previously levied our client's bank accounts and he was having difficulty paying his mortgage as a result. The Associate was able to work diligently to have our client placed in a non-collectable status 53 with the Internal Revenue Service. Due to the fact that our client is retired and does not anticipate having a change in income, he will likely walk away from $56,000 in Internal Revenue Service liabilities. He can now afford to pay his mortgage and other bills.


• An individual in Brooksville, Florida hired Clear Creek to resolve an individual tax liability of approximately $10,000 owed to the Internal Revenue Service. When our client hired Clear Creek, they noted that the Internal Revenue Service had completed this return for them, and that this was from where the liability arose. The Associate assigned to the case first began by taking a detailed look at the return that had been filed for the year with the liability. After doing this, the Associate noticed that the Self Employment Tax listed on the return seemed inconsistent with other items on the return. The Associate then contacted the Internal Revenue Service and obtained a series of records and documents pertaining to the income and other items for that year. Using that information, the Associate worked with our client to assist him in completely re-doing the return, entering the information correctly into the right line items. The new return showed that our client did not owe a liability at all. A formal request was prepared and submitted to the Internal Revenue Service with the new information proving that our client did not owe the money. With the return processed, our client will owe nothing at all to the Internal Revenue Service and will, in fact, receive a refund in the amount of the payments that had been made previously at the Internal Revenue Service’s insistence.


• An individual in Santa Barbara, California who owns and operates a small property management company recently hired Clear Creek to assist him in managing his liability of approximately $90,000 owed to the State. The Associate assigned to the case was able to negotiate a 'Stay' of Enforced Collections with the State of California to protect our client from further levies while we worked to gather his financial information. Our client wanted to be placed into a hardship status; however, the State demanded a payment plan that would be no more than two years with monthly installments of $3,750. After gathering and providing all of the financial information, we were able to negotiate our client into a hardship status to be reviewed at the end of the year and reestablished based on our client’s income at that time.


• A painting company in California hired Clear Creek to handle a business liability of approximately $66,000 owed to the Internal Revenue Service. The owner of the business was in the process of shutting down the corporation and conducting a separate business as a sole proprietor. Clear Creek prepared, submitted and negotiated a successful Certificate of Discharge addressing the remaining business assets upon closure. Clear Creek also prevented enforced collection for the entirety of our representation, and the case remained in queue for a Revenue Officer long enough that the Assessment Statute Expiration Dates passed. Accordingly, the individual owner of the corporation was able to avoid personal liability for the Trust Fund Recovery Penalty, resulting in savings of approximately $49,000 to our client. Because the business is now defunct and dissolved with no remaining assets, the total balance due will likely be written off as non-collectible due to a defunct corporation, resulting in savings of approximately $66,000 to our client.


• A single mother of three, working multiple jobs in Truckee, California, hired Clear Creek to manage her $35,000 tax liability owed to the Internal Revenue Service. The Associate assigned to the case immediately released the wage garnishment and put a stop to the hardship it was causing. Soon after being hired, the Associate was able to negotiate a Partial Pay Installment Agreement. With payments of $400 every month for 60 months, our client will save over $11,000.


• An individual in Peoria, Arizona hired Clear Creek to manage a liability of $12,000 owed to the Internal Revenue Service along with a liability of $5,000 owed to the State of Arizona, for personal income tax. The Associate assigned to this case discovered that our client had not filed personal income taxes for 10 years, and immediately negotiated an indefinite 'Hold' of enforced collection activity with both taxing authorities while our client filed his missing Federal and State returns. Once all of the missing returns were filed, we completed an Offer in Compromise for the Internal Revenue Service, and successfully negotiated the acceptance of $100 to resolve our client's $12,000 liability. The Arizona Department of Revenue immediately accepted our proposal to have our client's $5,000 liability placed into permanently non-collectable status, as our client is on disability for the rest of his life due to the removal of a kidney and diabetes, and has no true future income potential to repay the liability. With Clear Creek's help, our client's total savings were $16,900.



• A home health care business suffering from years of late Medicaid payments was in an Installment Agreement for $2,500 per month to satisfy a $110,000 liability. The business defaulted their Installment Agreement and accrued four additional quarters of liability bringing the liability to $210,000. The Revenue Officer was reassigned and began issuing notices of Intent to Levy. The Associate assigned to the case appealed the notice and held a hearing with the Appeals Officer, whom sustained the levy action stating the business was not profitable and the Service could no longer allow pyramiding of the liability. The case was sent back to the Revenue Officer for collection. The Associate was able to prepare an additional statement of financials and requested the account be placed in uncollectable of a period of one year to allow the business to become profitable, restructure their operation, holding Enforced Collection Action and putting a halt on Installment Agreement payments.



• A retired couple residing in Independence, Missouri hired Clear Creek to manage a personal liability of approximately $75,794.61 owed to the Internal Revenue Service and $15,131.80 to the State Department of Revenue for past due income taxes stemming from previous business operations. The devoted couple had worked very hard their entire adult lives and created a decent savings for retirement. Unfortunately, due to the amount of retirement funds, the government agencies wanted full payment of the tax liabilities immediately. The Associate assigned to this case immediately discerned the urgency of the situation and began working on a resolution with our clients to satisfy their personal liabilities. In reviewing all financial documentation, it was determined that, though the tax liability could be paid off with our client's equity in assets as well as their retirement accounts, they needed these funds to live on through their remaining years. The Associate filed an Effective Tax Administration Offer In Compromise with the Internal Revenue Service and the State of Missouri Department of Revenue. Through strenuous negotiations with both government agencies, the Effective Tax Administration Offers In Compromise were approved. The federal Offer was approved for $37,500.00 to be paid off within a period of one year; the state Offer was pushed through for $11,151.81 to be paid off in full within two months. This allows our clients to pay off the amounts gradually, as to not create a financial burden on them, and they can enjoy the rest of their lives without the threat from the Internal Revenue Service or State of Missouri. Through the acceptance of both Offers in Compromise, our client saved approximately $42,274.



• A church serving the community of Gainesville, Florida hired Clear Creek to resolve its Internal Revenue Service withholding tax account with a balance of $10,221. The Associate assigned to the case determined that the business was open to enforced collection action and immediately requested Revenue Officer assignment as well as full protection from enforced collection action. In the meantime, several missing returns were filed to show federal tax compliancy. Once the Revenue Officer was assigned, and after unfailing negotiation, it was determined that the best resolution for the business would be a Status 53, Currently Not- Collectable. The account will remain in the not-collectable status indefinitely unless there are significant changes for the business or if the church drops out of compliancy with the Federal Government. The Internal Revenue Service will continuously monitor the account for any changes on a two-year rotation. The collection statute expiration dates will begin running on all outstanding liabilities beginning in one year.



• A retirement home business hired our firm to manage a $120,000 liability owed to the Internal Revenue Service. The Associate assigned to the case negotiated a 'Hold of Enforced Collection Action' immediately for our client. After several months of our client struggling to become 'Current and Compliant' it was determined that shutting down the business was best. Our client then shut the doors, and the Associate put together an Offer in Compromise for the remaining $43,000 in liability. The Associate conducted a financial analysis, and determined to offer just over $3,500. After thorough negotiations, the Offer in Compromise was accepted. We were able to save our client over $100,000 by filing this Offer in Compromise.



• A couple in Elmore City, Oklahoma who travels consistently due to their occupation hired Clear Creek to manage a $22,000 owed to the Internal Revenue Service, and to release a wage garnishment. Since the husband received self-employment income, one hundred percent of his paycheck had been garnished, leaving him unable to meet his regular living expenses. Within one business day of obtaining our client's Power of Attorney form, the Associate assigned to the case was not only able to negotiate the release of the current wage garnishment, but was also able to negotiate an affordable Installment Agreement to repay the outstanding tax balance. Our client is now completely protected from any further aggressive collection actions, and they are able to sleep at night with an affordable Installment Agreement.





• An excavation company in Evansdale, Indiana hired Clear Creek to manage their $46,000 liability with the Internal Revenue Service. Our clients were not current with their deposits and a notice of Intent to Levy was issued. The Associate assigned to this case filed an appeal to protect our clients from Enforced Collection Activity. In addition the Associate successfully negotiated to have the business placed in Status 53- Currently Non-Collectible status while remaining in business. This will allow the business to focus on increasing its business profits and making their tax deposits without the stress of having to worry about the Internal Revenue Service or having to make monthly payments towards their past due liability.





• The issues for our clients from Brooklyn, New York began when they purchased a winning lottery ticket. It was a State Lottery scratch ticket where you could win up to one million dollars, paid out at $1,000 a week for the rest of your life. Shortly after their good fortune they were contacted by a factoring company that would pay them out a lump sum amount while the company collected the state disbursements. They accepted the offer and took a lump sum payment from the company in the amount of $500,000 (only half of their original winnings.) They were not advised when taking the payout the tax implications that would ensue. When they went to file their 2008 1040 Income Tax Return, they found that they were going to owe over $150,000 in income taxes. At this point they contacted Clear Creek to assist in resolving the Internal Revenue Service liability. Though they had won the lottery, the funds had already been used to pay past debts (such as student loans and medical bills) and provided to family as gifts. Their financial condition did not demonstrate an ability to make regular payments and we moved to negotiate an Offer in Compromise with the Internal Revenue Service. Our original proposal was $12,257 to settle their quickly growing debt (due to interest). This proposal was denied on the basis they could full pay the debts as the Internal Revenue Service did not account for all necessary expenses. We filed again with a slightly increased Offer amount of $14,242 and we received a Counter Offer from the Internal Revenue Service for $55,000 which we accepted. Our clients saved approximately $150,000 (after interest accrual) through the negotiated Offer in Compromise settlement.





• An elderly couple in San Antonio, Texas hired Clear Creek to handle their personal tax liability of $30,000. The couple was currently paying an Installment Agreement for $600 per month. After reviewing our client's financial statements, the Associate assigned to the case appealed to the Internal Revenue Service for the dissolution of the Agreement, and instead, argued for our client to be placed into a 'Non-Collectable Status.' Through exhaustive negotiations in which the health status of the elderly couple was revealed, the Associate was able to negotiate a 'Non-Collectable Status' meaning our clients no longer have to make Installment Agreement payments to the Internal Revenue Service.





• A married couple in Hercules, California hired Clear Creek to resolve a $21,000 liability owed to the Internal Revenue Service. The Associate assigned to the case submitted an Offer in Compromise on their behalf based on their situation and inability to resolve the liability in full. The Associate assigned to the case successfully negotiated with the Internal Revenue Service for the acceptance of the Offer for $4,329 on the $21,000 liability. Our clients were very happy with the assistance that Clear Creek provided to them and the savings that they achieved.






• A retired worker in Las Vegas, Nevada hired Clear Creek to abate $25,000 in penalties and fees that had been assessed to his tax balance. After reviewing the case in full, the Associate assigned to the case elected to pursue a settlement based on the age and working status of our client, rather than merely working to reduce the penalties and fees. After receiving the necessary paperwork from our client and negotiating with the IRS, the Associate secured a total settlement offer in the amount of $2,000 for our client and his $25,000 tax liability.






• A realtor in Boulder, Colorado hired Clear Creek to manage a liability of $64,000 owed to the Internal Revenue Service for past due personal income taxes. The Associate assigned to this case negotiated a 'Hold' of enforced collection activity while gathering the necessary financial information to support an Offer in Compromise proposal. By engaging in a thorough review of our client's financial situation, the Associate determined that our client could not pay more than $4,000 toward this IRS settlement option. The Associate prepared a thorough proposal that was initially denied on the grounds that our client's income was high enough to sustain a monthly payment plan, despite the downturn in the real estate market. The Associate promptly filed an appeal and held an appeals conference to argue the case. The appeals board agreed that the Reasonable Collection Potential was in line with what we had proposed, and accepted the Offer in Compromise for $4,000, saving our client approximately $60,000.






• An individual in Minot, North Dakota hired Clear Creek to manage a $35,000 liability owed to the State of North Dakota and an $11,000 liability owed to the IRS. Before hiring Clear Creek, our client had been required to pay $100 per month to each, $200 per month she has not had since her husband died. The Associate assigned to this case first determined the accurate amounts owed. Our client was very close on her estimate for her personal state liability. However, the personal IRS liability had actually gone up since she last checked by about 10%. Also, the IRS was still trying to collect a $55,000 liability incurred by a business her deceased husband had run. The Associate quickly negotiated 'Stays of Enforced Collections' with both the State and the IRS to protect our client's assets while compiling requested financial documents. The Associate used these forms to determine the best course of action for our client. The Associate then negotiated a 'Currently Non-Collectable'’ status with the State, and then with the IRS on both the business and personal liabilities. Now, our client does not send a penny to either the State or the IRS, and her liabilities have been written off. Clear Creek saved our client a total of over $100,000!






• A married couple in Palmdale, California hired Clear Creek to resolve an Internal Revenue Service liability of approximately $250,000. The Associate assigned to the case continued to keep the couple protected from Enforced Collection Action while we were in the process of analyzing their financial condition. The Internal Revenue Service was requesting an Installment Agreement of over $8,000 per month which our client did not want to pursue. We then began proceeding towards an Offer in Compromise. The couple had a large lump sump payment of $101,420 coming in which we used as our Offer amount. After lengthy negotiations, the Internal Revenue Service accepted our proposed amount. Our client submitted a $19,052 down payment and will submit monthly payments of $1,716 per month for 48 months. Overall, this successful Offer in Compromise saved our client approximately $150,000.






• A salvage company in Cooperstown, Pennsylvania hired Clear Creek to resolve a federal tax liability of approximately $37,500. Our client was not 'Current' on federal tax deposits and had several missing returns when they hired us. Clear Creek quickly filed a Collection Due Process Appeal to protect our client from levies and asset seizure which provided time to achieve being 'Current' and qualify for a formal resolution with the Internal Revenue Service. Through the Collection Due Process conference, the Associate negotiated a Partial Pay Installment Agreement of only $100 per month. As long as our client remains 'Current and Compliant' and makes all timely Installment Agreement payments, our client will have paid a total of approximately $12,000 upon the expiration of the Collection Statute for the most recent period of liability. The remaining balances will then be barred from collection due to the statute of limitations, resulting in a total savings of approximately $25,500.






• A corporation doing business in Summerville, Texas hired Clear Creek to manage its Internal Revenue Service withholding tax account with a balance of approximately $77,400. The Associate assigned to the case determined that the business was open to enforced collection action and immediately requested Revenue Officer assignment as well as full protection from enforced collection action. Once the Revenue Officer was assigned, and after unfailing negotiation, it was determined that the best resolution for the corporation would be a Status 53, Currently Not- Collectable. The account will remain in the not-collectable status indefinitely unless there are significant changes for the business (increased income) or if the corporation drops out of compliancy with the Federal Government. The Internal Revenue Service will continuously monitor the account for any changes on a twelve month rotation. In the meantime, the associate will be pursuing a full abatement of penalties and associated interest on the account.






• An individual in Kirkland, Washington hired Clear Creek to manage a proposed trust fund assessment of $30,000 owed to the Internal Revenue Service for Civil Penalty liability not yet paid by his corporation. The Associate assigned to the case immediately filed a protest citing case law and the Internal Revenue Manual in support of non-assessment to prevent a personal tax lien and collection efforts. After several months of working with Appeals, the Associate was able to successfully prevent the assessment of the trust fund liability to our client, relieving him of all personal debts with the IRS.







• A transportation corporation doing business in Ithaca, New York hired Clear Creek to manage its IRS withholding tax account with a balance of $123,995.23. The tax account was assigned to an exceptionally aggressive Revenue Officer who was taking enforcement against the business but also wanted to assess another business owned by the president with the liability due to a potential alter-ego. The Associate assigned to this case worked with the corporation to create an Intercompany Funds Policy regarding the use of shared employees and vehicles and proposed a minimal Installment Agreement to the Internal Revenue Service. After on-going and consistent negotiations with the Revenue Officer, the Associate was able to negotiate a minimal payment agreement of $500 per month to satisfy the business liability. In addition, the Associate prevented the assessment of the tax liability on the other corporation as well as the personal assessment of the Trust Fund Recovery Penalty. This saved our client's businesses and reduced our client's stress associated with having such a large balance hanging over their heads and the Internal Revenue Service taking enforced collection action.







• An Education Center in Lafayette, Indiana hired Clear Creek to resolve a $182,000 debt owed to the Internal Revenue Service. The Associate assigned to the case tried to get our client 'Current and Compliant' with their tax obligations for an extended period of time while continuously keeping them protected from enforced collections. After a thorough review of their financial situation, it was determined that shutting the business down was the best option. Our firm assisted them in shutting down the business and was able to reduce the amount of liability that they were personally responsible for to $75,000. The Associate then negotiated the acceptance of a Partial Pay Installment Agreement. Our client will pay $70 per month for 10 years, thus paying $8,400 in total. Once our client is done paying on the Installment Agreement, they will have saved approximately $173,600!







• A dentist in Indiana hired Clear Creek to resolve a federal tax liability of approximately $105,000 that included several year's of past-due 1040 Individual Income tax. Our client's social security benefits were being garnished by the Internal Revenue Service, resulting in an approximate average of $2,300 per month being taken by the Internal Revenue Service. Initially, the Revenue Officer assigned to the case was absolutely unwilling to approve an Installment Agreement for our client. She pointed to the many consecutive years of accruals and our client's failure to remedy the problems, and she acted as if she was doing our client a favor by only taking $2300 each month through Social Security garnishments. Furthermore, the Revenue Officer was not satisfied with merely taking the $2300 in social security benefits: she would not formalize the social security garnishment into an ongoing Installment Agreement. Instead, she was adamant that she needed to keep the case in her inventory so that she would have the right and ability to levy our client's bank accounts or accounts receivable, garnish wages, and/or seize client assets any time she felt the need. The Revenue Officer believed that our client's ability to pay each month was far greater than our client claimed. The trust level between the Revenue Officer and our client had been severely eroded. This was obviously a very stressful and uncertain arrangement for our client. In order to alleviate this stress, our client wanted a formal Installment Agreement. This would establish a set payment amount every month, along with keeping our client completely protected from future levies or seizures so we filed a Collection Due Process Appeal which took the case out of the hands of the antagonistic Revenue Officer. Through this Appeal process, Clear Creek successfully negotiated a formal Installment Agreement of $2,000 per month for now relieved client.







• A sheet metal company in Apple Valley, Minnesota hired Clear Creek to manage an IRS tax liability of $155,429. Our client had sold his business to another party without doing a Certificate of Discharge which caused several issues as this is a necessary aspect of formalizing the sale of a company in the eyes of the IRS. Clear Creek worked with the Revenue Officer to delay and then not go forward with a Certificate of Discharge due to the value and condition of assets. This allowed time to pass and eventually the Internal Revenue Service placed the business liability into 'Status 53' or an uncollectible status. After looking further into assessment dates, Clear Creek noticed that our client had thirteen periods tax liability period that had passed the collection expiration date and could now not be rightly collected upon, however, our client was not aware of this legality until this time. Ultimately, this allowed our client to walk away from a personal assessment in the amount of 155,429.38 and additional periods expiring in August totaling another $23,089.18.







• A commercial cleaning business in Walton, Nebraska, hired Clear Creek to manage a liability for a sole proprietorship of $31,000 and a corporate liability of $210,000 as well as civil penalty personal liabilities of $152,000 owed to the Internal Revenue Service for past due withholding taxes. Our client had been in several Installment Agreements with the Internal Revenue Service and not able to comply with the extremely high monthly payment plans. Our client's sole proprietorship was previously closed due to a severe decline in business. In addition, the corporation's business had also severely declined causing a decline in net income. The Associate assigned to the case was able to negotiate with the Internal Revenue Service that both the sole proprietorship and the corporate tax liabilities be placed into a 'Currently Non-Collectible' status potentially saving our client over $240,000. Furthermore, the Associate assigned to the case is currently negotiating that the civil penalty personal assessment liability be placed in currently non-collectible as collection of the debt would cause a severe hardship to our client at this time.







• A Daycare and Preschool in Tiffin, Iowa hired Clear Creek to manage a business liability of $35,000 owed to the IRS for past due withholding taxes, as well as a related personal assessment of over $25,000. Our client was interested in closing down and starting a new venture with a competitor so the Associate assigned to this case quickly worked with our client to properly shut her business down in a way that preserved as much asset value as possible. The Associate was then able to negotiate a 'Currently Non-Collectable' status for her business saving our client an immediate $35,000. Once the business was taken properly shut down, the Associate worked with our client to clean up the financial information, and was then able to negotiate a 'Non-Collectable' status on her personal assessment as well, saving her another $25,000. Our client will not be required to pay on any of these liabilities unless she starts her business back up, or her financial picture changes drastically.







• A sole proprietor in Lewisville, Texas, hired Clear Creek to manage a Personal Income Tax liability with the Internal Revenue Service in the amount of $20,000. Shortly after hiring our firm, the Associate assigned to the case appealed a proposed IRS levy. This prevented the IRS from levying our client's bank accounts or pursuing any other sort of enforced collection activity. This also allotted sufficient time to gather and compile an accurate financial portfolio and resolution proposal. By the time our client's case reached the Appeals Division, the Statute of Limitations had expired on three separate periods of liability. This resulted in a reduction of $11,000 in total liability. During the Appeals Hearing, the Associate negotiated for the remaining liability to be placed into a 'Currently Non-Collectable' status. Through the duration of the 'Currently Non-Collectable' status, the Statute of Limitations will expire on two of the three remaining periods of liability which will leave our client with only $3,000 in outstanding liabilities.








• A roofing and construction company in Colorado Springs, Colorado hired Clear Creek to resolve a liability of $5,978.21 owed to the Internal Revenue Service. Upon our initial call to our client, Clear Creek was informed that the business had closed, but the IRS was still pursuing the liability owed. After several missing returns were filed, the Associate assigned to the case quickly began negotiations with the IRS to place the business and the entirety of its liability into a permanent 'Non-Collectable' status. The IRS now considers the business a 'defunct entity', saving our client $5,978.21.








• A lawn care service company near Columbus, Ohio hired Clear Creek to manage a tax liability exceeding $500,000 owed to the Internal Revenue Service for past due employment taxes. The Associate assigned to this case uncovered a legal procedure that would allow the business to be restructured in a way that not only reduced their overall operating expenses, but also allowed them to eliminate a large portion of their business debt because it was mostly penalties and fees. Not satisfied with reducing the business debt from over $500,000 to $55,000, the Associate prepared an Offer in Compromise with the goal of settling the remaining tax liability for under $6,000. After meticulously preparing a detailed proposal, the settlement was accepted by the IRS for only $3,000. As a result, our client was able to have her business restructured in a way that saved her over $497,000 and allowed her to avoid filing bankruptcy on her family business.








• A retired individual from Santa Fe, New Mexico hired Clear Creek to manage a $12,000 personal debt owed to the IRS. Struggling to get by on Social Security, our client wanted the Associate assigned to the case to try to have the penalties and fees reduced from the account so that the monthly payments would be more manageable. Rather than abating the penalties, the Associate prepared a settlement to the IRS in the form of an Offer in Compromise. The goal was to have $8,000 reduced from the tax liability. However, the Associate was able to secure a total settlement amount for only $100. Additionally, the IRS allowed for five months to get this amount together and ultimately resolve the entire $12,000 tax liability for $20 per month for five months.








• An auto body repair shop in Cordova, South Carolina hired Clear Creek to resolve a liability of approximately $5,000 in Withholding Taxes due to the Internal Revenue Service. Our client was notified of this liability several years after the return was due, and insisted that they had paid the tax in full. The IRS maintained that there was a large balance due that needed to be paid. Our client was coerced into making several large payments toward this liability by an IRS Revenue Officer who had made several threats of seizure and levy action if the small auto body shop did not comply. It was after they had been forced to make these payments that our client hired Clear Creek. The Associate assigned to the case immediately began investigating the liability and discovered that the IRS had, in fact, made a grievous error: they had failed to properly process a different type of return and improperly applied a balance due to the period in question. The Associate contacted the IRS immediately. The first representative refused outright to adjust the balances and insisted that no mistake had been made: a situation our client had run into before. In response, the Associate then drafted a formal appeal and protest of the liabilities, showing unequivocally that the IRS had made an error, and demanded that the IRS fix their mistake and refund all monies previously paid toward the false liability. After lengthy negotiations, the IRS was eventually forced to concede. As a result, all balances our client owed to the IRS were eliminated completely and our client received a check refunding all monies previously paid to the IRS.








• An entrepreneur in Middlesex, New Jersey hired Clear Creek to manage a liability of $50,000 owed to the IRS by a now defunct company for past due withholding taxes. The Associate assigned to this case quickly uncovered that the liability actually totaled more than $205,000, with $75,000 in penalties and interest. The Associate has been working with our client to organize a proper shut-down of the defunct company in order to wipe out the liability entirely. Throughout the process, the Associate has worked with the Revenue Officer to ensure that the business stays in a 'Non-collectable' status so the IRS can not take any enforced collections. After seeing continued success with the first business's liabilities, our client hired the Associate to take care of his personal liabilities, as well as those of another business. While the Associate was still working with our client on his substantial personal liability, the Associate learned that this second business is also defunct, but owes over $460,000. However, basing his argument on the length of time the business had been shut down, and the difficulty of obtaining documentation, the Associate was able to negotiate a full 'Currently Non-Collectable' status for the entire business liability, saving our client another $460,000, and the headache of dealing with the IRS collections activity, on the spot.








• A self-employed individual in Grand Rapids, Michigan hired Clear Creek to manage a personal liability of approximately $6,405 owed to the Internal Revenue Service for past due income taxes. The Associate assigned to the case guided the individual and had him file his 2010 personal income tax return. With this filing, the refund that would have been due to our client was applied to the past due balance, full paying the liability. The Associate immediately began working on an Abatement of Penalties with the Internal Revenue Service. After thorough negotiations, the Associate was able to obtain a full Abatement of Penalties and associated interest on the previously paid tax account for a total savings of $5,287.








• A trucking company located in Amboy, Indiana hired Clear Creek to resolve a $270,000 liability with the Internal Revenue Service. They had previously operated a sole proprietorship that they ended up converting into a corporation. Due to a truck accident and mounting debts due, our client decided to shut down their business after engaging the services of Clear Creek. Through the shutdown of the business we were able to save our client approximately $144,000 in corporate liability. We then proceeded forward to negotiate an Offer in Compromise to resolve the personal debt totaling $136,000. We submitted a Deferred Periodic Payment Offer in the amount of $3,673.50, allowing the Offer amount to be paid over a period of 10 years. This proposed Offer in Compromise was accepted, saving our client approximately $132,000. Under our management, we saved our client approximately $276,000.








• A steel erector business in Southfield, Michigan hired Clear Creek to resolve a $20,000 liability with the Internal Revenue Service. They had been clients of our firm in the past, and after their penalties had been abated with their previous balance due, they contacted us immediately to assist in their most recent liability. The Associate assigned to the case contacted the Internal Revenue Service to get a 'Hold on Enforced Collection' as the Internal Revenue Service was threatening to take their social security income. The Associate then went through the W-2's and W-3 for the tax year in question to determine the problem, and from where the penalties were stemming. We then submitted updated forms and began negotiating with the Internal Revenue Service to reduce or remove the penalties. After months of strenuous negotiations with the Social Security Administration, the Associate was able to successfully negotiate the full $20,000 to come off the account, thus leaving our client free of all penalties and interest saving them the full $20,000 in addition to the thousands of dollars our firm had saved them only a year prior.








• A small Michigan tax preparation firm hired Clear Creek to manage $39,000 in IRS Withholding Tax liabilities. The Revenue Officer assigned to the case initially informed our client that the only option was full payment of the debt through large monthly installments, or the entire balance would be fully assessed to another business that the Revenue Officer believed was our client's 'alter ego'. The Trust Fund balance was also assessed to our client personally in the amount of $15,000. After attempting to work with this Revenue Officer, the Associate soon determined that the Revenue Officer was being unreasonable. He immediately contacted the Group Supervisor to have the case removed from the Revenue Officer because she was needlessly badgering our client and the case hadn't progressed in months. The Group Supervisor agreed that the Revenue Officer was being unreasonable and removed the case from her inventory. After the Associate discussed and reviewed the case and its history with the Group Supervisor, the IRS agreed to place our client's business into a 'Non-Collectable' status and to not pursue our client's new business through Alter Ego assessment. Furthermore, the Associate formalized an Affordable Installment Agreement for the remaining portion of the trust fund that had been personally assessed.









• A restaurant and bar owner in Mancelona, Michigan hired Clear Creek to manage a liability of approximately $20,000 with the State of Michigan Department of Revenue for Sales and Withholding tax. Clear Creek immediately went to work negotiating an affordable payment plan that would work with our client's limited ability to pay. The Associate assigned to the case negotiated a payment plan of $450 per month for this family-owned business. Our client had remained 'Current and Compliant' until recently when the new manager failed to file returns on time. The State was about to default the Installment Agreement and revoke the Sales and Liquor licenses, which would have resulted in the family having to shut down their dream business. The Associate was able to negotiate a payment plan outside of the Installment Agreement, allowing our client to pay the newly delinquent taxes over two months while remaining current on the previous Installment Agreement. Our client has taken over management once again and continues to operate legally. Now that the business is again 'Current and Compliant', the family can continue to operate their dream business.









• A large-scale machinery company in Forest Grove, Oregon hired Clear Creek to handle a sizable liability they had incurred with the Internal Revenue Service. Additionally, the owners of the company had personal liabilities with the IRS that they wanted settled. The Associate assigned to the case first addressed the business liability. By working with our client’s Revenue Officer, the Associate successfully proved our client's inability to satisfy the debt of over $140,000. This was done over time by substantiating the business's financial losses and minimal profits while effectively appealing all collections activity by the IRS. The Associate successfully negotiated a settlement that saved our client $30,000. The business is currently operating with a steady growth in profits and no interference by the IRS. In addition, our client's personal liabilities exceeded $162,000 when they first contacted Clear Creek. By filing all applicable Appeals, the Associate was able to postpone collection of the personal liabilities until the business settlement was finalized. By completing an in-depth analysis of our client's personal finances and its connection to their business, we were able to propose a successful settlement in the amount of $62,000. This saved our client $100,000 on their personal liability! Our client had come to Clear Creek owing approximately $302,000 for their combined liabilities to the IRS. The Associate assigned to the case effectively removed $130,000 from the amount owed. Additionally, the remaining portion is being paid back to the IRS through minimal monthly payments, putting no stress on our client’s business or personal life.









• An engineering firm located in Framingham, Massachusetts hired Clear Creek to manage a liability of approximately $195,000 owed to the Internal Revenue Service for past due Withholding and Unemployment taxes. The Associate assigned to the case guided the business' president through the eventual sale of the corporation. Civil penalties totaling approximately $80,000 were then assessed by the federal government to the president of the closed corporation. The Associate immediately began working on a resolution with our client to satisfy her personal liabilities. It was determined that based on her lack of future potential collectability, monthly disposable income, and personal assets, an Offer in Compromise would be in her best interest. After strenuous negotiations, an Offer in Compromise was approved with the Internal Revenue Service for a total of $2,040 resulting in savings of approximately $77,960.









• An Auto Repair company in Ohio hired Clear Creek to manage federal tax liabilities of approximately $3,600 and state tax liabilities of approximately $39,500. The Associate assigned to the case negotiated an affordable Installment Agreement of $150 per month to address the Internal Revenue Service debts. Clear Creek also prepared, submitted and negotiated acceptance of an Offer in Compromise with the state of Ohio for $24,650, resulting in total savings to our client of approximately $14,850 from their total tax bill. Clear Creek was successful in obtaining approval of this Offer in Compromise agreement on a deferred payment basis, so instead of paying the entire amount at once, our client is allowed to pay the Offer amount at an affordable monthly rate over two years. Clear Creek is still currently pursuing penalty abatement on the Internal Revenue Service case.









• A disabled former patent processor in Washington, DC hired Clear Creek to manage a liability of $28,000 owed to the IRS for past due income taxes stemming from overtime worked to pay medical bills associated with his several strokes suffered in his final year of work. Our client was being threatened with the levy of his bank account, but was willing to pay a monthly payment of up to $200 to avoid this. The Associate assigned to this case quickly opened contact and negotiations with the IRS, negotiating a 30 day 'Hold of Enforced Collections' for our client to work on his financial information with the Associate. Once the Associate had this information, he was able to negotiate a status of 'Currently Non Collectable' status with the IRS. This status assures our client that he will not be levied or collected upon, and will never need to pay off his debt if his financial situation does not improve. In this case, our client will never be able to earn anything beyond his disability, so his entire $28,000 liability will disappear with the statute of collections.









• A Colorado resident with over $25,000 in personal income tax liability contracted with Clear Creek in order to assist with the resolution of his back tax balance. Our client had lost a good paying job as an electrician and had been unemployed for some time. After a significant bout with depression, he was left with very little equitable assets to his name, and no way to satisfy the balances aggressively being pursued by the Internal Revenue Service. Ultimately, our client was forced to move in with family members in order to avoid living on the streets or out of his vehicle. The Associate assigned to the case acted promptly to buy time by placing our client into a 'Non-Collectible' status with the IRS, and then preceded to construct a thorough and organized Offer in Compromise. The Offer requested that $1,000 be paid short-term in lieu of collection of the full balance due. The IRS promptly accepted an Offer of $1,000 to be paid in installments over five months to satisfy over $25,000 in liability, resulting in a huge savings to our client.









• A resident of Potomac, Maryland hired Clear Creek to manage his individual income tax liability of $63,000 owed to the Internal Revenue Service. The Associate assigned to the case negotiated a 'Stay of Enforced Collection' to protect our client, and, after examining our client's tax history, discovered that our client's liability was due to back taxes assessed from his ex-wife's business. Thorough investigation revealed that our client was a candidate for Innocent Spouse Relief. Once an Appeals Hearing was conducted and supporting documentation was submitted, the Internal Revenue Service approved our Associate's request for Innocent Spouse Relief and abated the entire $63,000 tax liability, including all associated penalties and interest for our client, bringing his case to resolution. The Associate then negotiated with the State of Maryland to eliminate the liability for the same tax period.









• The owners of a dissolved maintenance business in Mabelvale, Arkansas hired Clear Creek to manage a liability of over $21,000 owed to the State of Arkansas Department of Revenue. Our clients have been dealing with several medical issues, including a disabled son who lives at home, and one individual suffers from lung cancer. The Associate assigned to the case was able to successfully negotiate a settlement with the State, whereby our client will make $500 monthly payments to settle their current outstanding liability of $13,000, saving our client over $8,000!









• An individual in Texas hired Clear Creek to manage a liability of $15,000 owed to the Internal Revenue Service. Our client owed income tax from 1997 through 2002 and was forced into a $500 per month Installment Agreement but could not afford the payments. Our client had already satisfied 90% of the tax portion of the debt owed, but the IRS was still pursuing our client for the remaining penalties and interest. The Associate assigned to the case immediately facilitated the termination of the Installment Agreement and negotiated that the entire liability be placed into an uncollectible status. Additionally, the Associate was able to negotiate a Penalty Abatement for the 1997 tax year within hours of having the case, saving our client over $1,100 in penalties and interest.









• A realtor in Newnan, Georgia hired Clear Creek to manage a $38,000 liability owed to the Internal Revenue Service. The Associate assigned to this case immediately negotiated a 'Stay of Enforced Collections' to protect our client's assets while compiling requested financial documents. Our client hired Clear Creek while on a payment plan for $450 per month, but wanted us to lower the plan to $200 per month. However, after the collection and review of our client's financial information, the Associate negotiated a 'Currently Non Collectable' status with the IRS. Now our client does not need to pay anything to the IRS at any time, and he will not be subject to any levy action, and his status will not be reviewed for two years. If his situation remains the same at that time, the status will continue indefinitely, and his liability will eventually expire due to the collection statutes.









• A family dining establishment in Conway, Arkansas hired Clear Creek to manage a liability of $35,000 owed to the IRS for past due payroll taxes. The Associate assigned to this case uncovered several missing returns that our client believed to have already been filed, but were somehow not posting. Upon submitting the missing returns to the IRS, the liability owed by our client increased substantially to the tune of $170,000 plus penalties and interest. Upon discussing the additional liability with our client, we advised that a new-company strategy could save our client tens of thousands of dollars. As our client would not have been able to keep up with the exorbitant payments necessary to ensure that the liability was paid in full through a monthly payment plan, our client decided that this was the best option. Due to the quick work of the Associate and his team, Clear Creek was able to ensure that the old business was closed properly. The new business was able to begin operating free and clear of any tax liens, and because the Assessment Statute had expired for the Trust Fund, our client realized a savings of $170,000.









• An Oregon farm with over $138,000 in corporate income tax liability hired Clear Creek to assist with the resolution of its large back tax balance. The corporation had ceased operations in 2007 and sold its assets to address the debt. The Revenue Officer on the case continued to threaten seizure of the assets that remained and our client submitted a Certificate of Discharge application for the equipment that was to be auctioned off publicly (in efforts to receive close to Fair Market Value of the assets). The Revenue Officer erroneously informed our client to turn the proceeds over to third party lien holders rather than to the IRS. After the sale was concluded and Clear Creek became involved, the Associate assigned to the case requested that the Revenue Officer's Group Manager clarify the lien priority with the IRS Area Counsel. The IRS Area Counsel's investigation revealed deficiencies in the lien filing by the third party lien holder, and thus, the IRS, and not the third party lien holder, should have been paid from the sale of assets. Our client wanted to settle the matter by making payments for the value of the equipment sold, recognizing that the proceeds from the auction should have been paid to the IRS; however, as the corporation had been closed for more than a year and had no assets remaining, it did not have the $138,000 the IRS demanded. The Associate acted promptly and argued at length that at the very most, the company should be liable for the amount of money it had errantly remitted to the third party – an amount nearly 75% less than what was being pursued by the IRS. The Senior Associate drafted an Offer in Compromise to reflect this proposal and submitted it through an Appeals Officer to expedite the resolution of this case. After several months of negotiation, the IRS accepted an Offer of $36,011.22 to be paid in 60-month to satisfy $138,000 in liability, resulting in a savings of almost $102,000. Furthermore, due to the success of the Associate's negotiations, liens will be released and our client will walk away from what would have amounted to a crippling financial crisis over the next decade.









• The Board of Directors of a Lodge in Vincennes, Indian hired Clear Creek to manage a liability of $26,000 with the Indiana Department of Revenue for sales and withholding tax. The State had been issuing notices for collection and was denying the renewal of the Lodge's Retail Merchant Certificate for 2011 unless the account was paid in full. The Associate assigned to the case immediately went to work researching the Lodge's filing history. The Lodge had undergone many changes within the Board of Directors during the past 18 months and many tax returns had been prepared, but were never actually filed or paid. The Associate assigned to the case worked closely with the current Governor of the Lodge and discovered that only copies of the returns were available; the State had no records and did not show the original returns as being filed. The Associate convinced the State Revenue Agent to re-submit the non-original copies in order to process the returns. This reduced the Lodge's liability from $26,000 to approximately $5,000, a savings of over $21,000. Our client is now able to pay the liability due in order to reinstate their Retail Merchant Certificate and can continue operating.









• An individual located in San Antonio, Texas hired Clear Creek to manage a personal liability of approximately $8,000 owed to the Internal Revenue Service. Our client was diagnosed with cancer and unable to work, and her disability check was barely enough to cover her monthly expenses. Once the Associate assigned to the case discovered multiple missing returns on the account, she informed our client to file the outstanding returns. Once the returns had been processed, the Associate was able to negotiate that the total balance be put into an 'uncollectable status' due to our client's medical and financial situation. Our client's liability was resolved just three weeks after hiring our firm.









• An individual from Naples, Florida hired Clear Creek to assist in resolving an outstanding individual income tax liability in the amount of $22,000 with the Internal Revenue Service. Our client had a balance due from a tax return that was prepared by the IRS. The Associate assigned to the case immediately advised our client to amend this return to reduce the total amount owed. Once this return was processed, the Associate negotiated with the IRS to place our client's account into 'Currently Not Collectible' status. After further review of our client's financial situation, the Associate determined that an Offer in Compromise would realize a substantial savings for our client and help to remove the liens in a quicker timeframe. After submitting the Offer and engaging in several months of negotiations, the Associate was successful in securing the settlement requested of $2,397.10, saving our client approximately $17,371.64. Our client has since made the final payment for the Offer in Compromise to complete his case and all Federal Tax Liens have been removed.









• A construction and framing business in Longmont, Colorado hired Clear Creek to manage an existing business tax liability of approximately $262,000 owed to the Internal Revenue Service for withholding taxes. In addition, the owner of the business requested representation regarding a personal tax liability of approximately $597,000 for past due business trust fund and income taxes. The Internal Revenue Service was not only pursuing collection on all of the liabilities, but was also pursuing criminal proceedings against our client for failure to file and for failure to pay. The Associate assigned to the account was able to negotiate that the Internal Revenue Service not proceed with criminal charges. In regards to the business tax liability, the Associate assigned to the case was able to negotiate a Partial Payment Plan Installment Agreement for the business in an amount of $467 per month for a total payout to the Internal Revenue Service of approximately $56,000 versus the $262,000 owed. Based on the total liability owed to the Internal Revenue Service and the interest the Internal Revenue Service charges, this payment plan will result in a savings to our client of approximately $500,000. Furthermore, the Associate assigned to the case was able to negotiate that our client’s personal tax liability of approximately $597,000 be placed in a currently non-collectible status with the Internal Revenue Service as the client has no ability to pay toward this debt.









• A dance studio in Paola, Kansas hired Clear Creek to manage a liability of $32,858.13 owed to the Internal Revenue Service. The Associate assigned to this case proposed a Fluctuating Installment Agreement starting at $200 and then going up to $1,100 in order to allow the business time to get funds situated and not cause an immediate default. A few months after the Agreement was in place Clear Creek noticed a Civil Penalty due to the 941, W2's, and W3's that were not matching for the tax year 2007. We then got the non-filing penalty removed from the account and our client's reported figures got reconciled with the Social Security Administration with the help of the taxpayer advocate service. This motion resulted in a savings of $4,781.43 for our client.









• A car salesman in Crestwood, Kentucky hired Clear Creek to manage a liability of $4,000 owed to the Internal Revenue Service. Our client was on an Installment Agreement for $150 per month, and was not able to pay this amount due to the decline in income. Therefore, the Associate on the case told him to stop paying the $150. She then put a 'Hold' on the case, and negotiated an Installment Agreement for $75 per month to cut the payment in half. Our client will now have the ability to pay more towards the principal balance if the car sales are there, but is only committed to the $75 per month.









• An individual in North Carolina hired Clear Creek to manage a personal 1040 liability of approximately $127,000. After extensive negotiations, Clear Creek was able to negotiate an acceptance of Status 53, 'Currently Non-Collectible,' with no scheduled follow up date. Our client is not required to pay anything toward the balance, and as long as the case remains in this status, the liability will be removed upon expiration of the statute of limitations and our client will walk away from all balances due.









• An individual in Kannapolis, North Carolina hired Clear Creek to relieve her wage garnishment that was placed against her by the state. When our client hired our firm, she owed a total of $6,000 in liability stemming from her individual income taxes, and North Carolina was garnishing her paychecks for $400 per month. The Associate assigned to the case was able to formally prepare and submit an Offer in Compromise within the same week that our Power of Attorney was filed with the state. Through the formal submission of the Offer in Compromise, the Associate was able to negotiate the immediate release of the wage garnishment. The state accepted our Offer for a total of $660 which our client will be able to satisfy over the course of a year, rather than paying $400 per month to pay off her $6,000 liability.









• An individual in Naples, Florida hired Clear Creek to resolve a liability of approximately $9,950 owed to the Internal Revenue Service. When our client retained Clear Creek, over 50% of her wages were being garnished by the IRS. Our client was unable to pay for everyday living expenses and was desperate to reach a successful resolution. The Associate assigned to the case quickly addressed the situation and immediately negotiated a full release of the wage garnishment and ensured protection from further enforced collection action. The Associate then gathered the requisite financial information and documentation and submitted an Offer in Compromise proposal on our client's behalf, which was accepted for $628.76, saving our client over $9,300!









• A paint and wall covering government contracted business in Moreno Valley, California hired Clear Creek to manage a $7,000 liability owed to the Internal Revenue Service. The Associate assigned to this case negotiated a 'Stay of Enforced Collections' to protect our client against the filing of liens which would affect his ability to maintain his government contracts. The Revenue Officer demanded full payment of all liability within eight days of being hired, including a balance that was incorrectly assessed by the Internal Revenue Service. The Associate assigned to the case filed a protest for the incorrect balance, and negotiated that the remaining liability be paid in two installments over a 30 day period. With this arrangement, the liens will not be filed, and our client will be able to continue business as usual.









• An oversize load escort truck driver based out of Sulphur, Louisiana hired Clear Creek to manage a liability of $48,000 owed to the IRS for unfiled personal income taxes. The Associate assigned to this case uncovered that the balance due was for returns prepared by the IRS. The IRS had taken his most recent tax refund, as well as a large bank levy, which had lowered the liability to $14,000. There was also a levy on our client's social security payments, drastically lowering our client's monthly income. The Associate negotiated with the IRS to stop both the bank and social security levies while our client filed the missing returns. Once filed, the returns showed that the IRS owed the client a refund. The Associate once again negotiated with the IRS to actually issue a refund. Last week, the IRS sent a refund check to our client for nearly $13,000, after attempting to collect a $48,000 liability from him.









• An auto restoration shop in Merriam, Kansas hired Clear Creek to resolve an outstanding withholding tax liability to the Internal Revenue Service in the amount of $36,000. The Associate assigned to the case immediately contacted the Revenue Officer and secured a 'Hold of Enforced Collections' to ensure that the IRS could not take any type of collection action against our client. The Revenue Officer was highly aggressive at first and had already been attempting levies against our client - a situation that the Associate quickly reversed. The Revenue Officer had also proposed the assessment of the Trust Fund Recovery Penalty against our client in order to assess him personally. After several rounds of negotiations with the Revenue Officer, the Associate successfully convinced the IRS to accept a small monthly payment plan. In addition, the Associate was also able to negotiate to place our client's Trust Fund Recovery Penalty balances into a cross-referenced status, ensuring that he would not have to pay separately against these balances, but instead, have them paid along with the business’s formal Installment Agreement.









• The owner of a Chinese restaurant in Kansas City, Missouri hired Clear Creek to manage a $10,000 in State tax liability. The State had previously levied our client's bank account for $9,910. The Associate assigned to the case was able to negotiate with the State to use part of the levied funds toward renewing their Sales and Use License and then release the remainder of the funds back to our client. Once the license was renewed, the Associate negotiated a manageable monthly payment plan to pay off the remainder of the tax liability.









• The president of a closely held private corporation in New York hired Clear Creek to resolve a myriad of tax issues caused by the negligent handling of his business by a trusted Certified Public Accountant. After months of negotiation, the Associate assigned to the case reversed over $100,000 in errantly assessed taxes to the corporation. which included extensive appeals and audits, However, nearly $90,000 in penalties remained on our client's account. Given the ongoing litigation with the CPA, and the fact that the penalties assessed were due in no part to the actions of the company's president, the Associate determined that the closure and restructuring of the business was the most viable option. After extensive work with the company's new accountant and the application of a viable restructuring strategy, the closely held corporation was closed, the remaining liabilities were placed into Non-Collectible Status with the Internal Revenue Service, and a new business was created, operating free and clear of any remaining penalties or tax liens. Currently, the Senior Associate is working closely with the former business' attorney to assist in ongoing litigation against the negligent CPA, as well as ensuring that in the event of any audit of the now closed company's returns, there will be no possibility of revamping prior absolved liabilities.









• An individual in Naples, Florida hired Clear Creek to assist in resolving an outstanding individual income tax liability in the amount of $22,000 with the Internal Revenue Service. Initially, our client had an older tax return that was prepared on his behalf by the IRS that needed to be amended. While the return was being processed, the Associate assigned to the case conducted a thorough review of our client's financial situation. After looking at all possible options for resolution, the Associate prepared and submitted an Offer in Compromise to the IRS to settle the total liability for less than what our client owed. The Associated continued to follow up with the IRS and successfully negotiated an Offer in Compromise of $2,397.10. This successful settlement saved our client over $17,000.









• An individual from Erie, Pennsylvania hired Clear Creek to assist in resolving an outstanding individual income tax liability in the amount of $27,000 with the Internal Revenue Service. The liability increased when our client filed her missing 1040 personal income tax returns for several prior years. Unable to pay the back taxes, our client promptly became current with her 2009 taxes and provided all financial information as requested. The Associate assigned to the case believed that our client qualified for 'Currently Not Collectible Status', rather than a standard Installment Agreement. After extensive negotiations with the IRS, the Associate successfully released our client's wage garnishment and her account was placed into Currently Not Collectible Status.









• An individual in Decatur, Georgia hired Clear Creek to manage a $65,000 tax liability owed to the State of Georgia for past due income taxes. Prior to hiring Clear Creek our client's employer was ordered to garnish our client's wages. The employer had not complied for the past five months with the State's order of garnishment. The State issued a Judgment through the Attorney General's Office against the employer for the entire liability ($65,000) that our client owed to the State. The Associate assigned to the case was able to negotiate with the Attorney General's Office that the judgment be completely lifted off the business upon receipt of payment of only the current portion of the outstanding garnishment, which is approximately $1,900.









• A retired woman from Longmont, Colorado hired Clear Creek to manage a liability of $11,332 owed to the Internal Revenue Service. Our client had already satisfied the tax portion of the debt owed, but the IRS was still pursuing her for the remaining penalties and interest. The Associate assigned to the case immediately obtained a Hold of Enforced Collection Action and filed an Appeal in response to a Final Notice of Intent to Levy. As the Appeal was processing, the Associate researched, drafted, prepared and submitted a Penalty Abatement Request to the IRS. During the Appeals Hearing, the Associate advised the IRS Appeals Officer that our client was not willing to enter into an Installment Agreement for the balance due until after a determination was made on our Penalty Abatement Request. Although the Appeals Officer was only assigned to address the Final Notice of Intent to Levy, the Associate entered into lengthy negotiations with this Appeals Officer, and succeeded in achieving a full abatement of all late filing and paying penalties and associated interest.









• A landscape company in Indianapolis, Indiana hired Clear Creek to negotiate a payment plan based on a $45,000 tax liability owed to the IRS for withholding, unemployment, and corporate income taxes. The Associate assigned to the case was able to prevent the IRS from seizing any financial assets by working directly with our client's assigned Revenue Officer while preparing a case resolution. Upon analyzing our client’s financial situation, the Associate determined that it would be in our client’s best interest to shut down their old company and start working under a new entity, as our client had already ceased operations but had not officially closed the business. The Associate guided both the shutdown of the old business as well as starting up the new business in a manner that released our client from all of their unemployment and corporate income taxes. As a result of the Associate's actions, our client was able to settle their entire tax liability for only $10,000 and avoided all enforced collection actions attempts by the IRS.









• A glass manufacturing company in Soldotna, Alaska came to Clear Creek seeking a payment plan for nearly $40,000 in tax liability owed to the IRS for withholding, unemployment, and corporate income taxes. The Associate assigned to the case was able to prevent the IRS from filing their intended levies and other enforced collection action while a case resolution was prepared. Upon analyzing our client's financial situation, the Associate determined that it would be in our client's best interests to shut down their old company and start working under a new entity. The Associate guided both the shutdown of the old business as well as starting up the new business in a manner that released our client from all of their unemployment and corporate income taxes. As a result of the Associate's actions, our client was able to settle their entire tax liability for less than $10,000.









• A small business owner in Green Bay, Wisconsin hired Clear Creek to manage both personal and business liabilities with both the State of Wisconsin Department of Revenue and the Internal Revenue Service for undetermined amounts. The Associate assigned to the case discovered an additional liability owed to the State of Wisconsin Department of Workforce Development. This collection agency was preparing to issue a continuous account levy that would attach to funds in our client's personal checking account. The Associate was able to quickly obtain financial information from our client and successfully stop the account levy. In addition, the Associate successfully negotiated an Offer in Compromise with the State of Wisconsin Department of Workforce Development whereby all penalties and interest were abated, resulting in a net savings to our client of over $8,000. The Department of Revenue was also issuing an accounts receivable levy to our client's primary vendor. The Associate was able to council our client through a business reorganization so that he could become current with his obligations to the Department of Revenue. A formal resolution with the Department of Revenue was then established so that our client could pay $1,000 per month to resolve a liability of over $103,000. Finally, the Associate was able to negotiate the placement of our client’s Internal Revenue Service liability of nearly $200,000 into a non-collectible status, where as long as our client remains current and compliant moving forward, he will not have to pay anything to the Internal Revenue Service towards his back tax liability. Our client is now able to manage his newly reorganized business without fear of enforced collection action from the State of Wisconsin or the Internal Revenue Service.









• A pizza shop located in Houston, Texas hired Clear Creek to manage an IRS liability of $25,000. The Associate assigned to the case advised the business owner that because his business had closed down a year prior, he needed to file 'final returns' which would formally close out the business with the Internal Revenue Service. The Associate put in a request for the case to be assigned to a Revenue Officer which would allow our firm to expedite the process of resolving the liability. Once the case was assigned to a Revenue Officer, the Associate assigned to the case analyzed the business financial statements to determine the most appropriate resolution to the liability. After this thorough review of the financial statements, we determined that the best course of action would be to place our client in a 'currently non-collectable' status. After intense negotiations with the Revenue Officer, we successfully negotiated the business liability into this status and prevented the IRS from personally assessing the corporate officer with the Trust Fund portion of the business liability.









• A floral shop in Southern Pines, South Carolina hired Clear Creek to resolve an Internal Revenue Service liability of approximately $20,000. Our client had previously inherited the business from her parents who had operated the floral shop for 25 years. Our client had intended to maintain its long history within the community and continue operating the business. Unfortunately, due to the economic downturn, she was unable to maintain the shop and her tax payments. After making several expense cuts and moving the location to a more visible location, our client finally succumbed to the mounting debt and closed her business. She was personally assessed with a portion of the corporate debt and we decided to file an Offer in Compromise to resolve the remaining $11,000 in IRS liability. We offered a total of $328.00 in an attempt to settle the approximate $11,000 still owed. The Offer was approved and our client will pay $328 in one lump sum payment. Overall, we saved our client approximately $19,500!









• An agricultural products business based in Hermiston, Oregon hired Clear Creek to assist with over $178,000 in back tax liability stemming from failure to file and pay 941 Withholding Taxes. The business was properly closed for all intents and purposes, but due to an error in recording the transfer of certain real property between the business and its officers, the Internal Revenue Service voiced its intent to pierce the corporate veil and subject personal assets to collection. On the eve of this determination, the Senior Associate assigned to this case proactively filed an Offer in Compromise with the Internal Revenue Service, affectively 'staying' any co-mingling determination and preventing the assessment of business liability to the officers personally. After months of intensive negotiations with an IRS Appeals Officer, the Senior Associate was able to secure a viable periodic payment agreement for $600.19 per month toward a total Offer in Compromise amount of $36,011.22. Our client realized a total savings of approximately $142,000. More importantly, no personal assessment was made and the business was formally closed, thus allowing our client to rest easy with the knowledge that lingering, convoluted issues with the Internal Revenue Service were properly and completely resolved.









• An individual taxpayer in Beaufort, North Carolina hired Clear Creek to manage a liability of over $25,000 owed to the Internal Revenue Service. Our client was severely disabled five years ago following an accident where he suffered a devastating brain injury leaving him incapacitated. Our client now lives with his mother, who is his caretaker. Prior to hiring Clear Creek, our client’s mother was persuaded by a Revenue Officer to enter into an Installment Agreement where $300 per month of our client's disability assistance would be paid to the Internal Revenue Service to resolve her son's outstanding tax liability. The Associate assigned to the case quickly discovered that there were several missing Federal Income Tax Returns that had resulted in assessed balances. The Associate was quickly able to negotiate 'holds' from enforced collection action to allow our client to stop using disability funds towards the Installment Agreement and allow time for the missing returns to be filed. By facilitating the filing of the missing returns, the Associate was able to completely resolve the outstanding liability and obtain a refund for our client that exceeded $4,000! Our client is now receiving the full amount of his disability assistance, which can be used for his care, rather than forward a portion of the government provided assistance back to the Internal Revenue Service.









• A medical staffing company in Glendale, California hired Clear Creek to manage $65,000 in outstanding tax liabilities. Prior to hiring our firm, our client had already been forced to sit through multiple meetings with her Revenue Officer, and twice he had interrupted her place of business to view the assets held by the company. The Associate assigned to the case was able to quickly develop a relationship with both the client and the Revenue Officer. This resulted in the IRS withdrawing their attempts to seize our client's assets, and moreover enabled time to create a new company for our client. During the reformation of our client's business, the Associate was able to twist the tax laws for our client's benefit and remove $22,000 of past due unemployment, corporate, and withholding taxes. Our client was able to immediately begin work under her new company that did not owe any tax liability, and was not being burdened by excessive penalties and interest.









• A restaurant owner in Lee, Massachusetts hired Clear Creek to help them manage two business liabilities of over $35,000 for outstanding Withholding Tax, Sales and Unemployment Tax due to the State of Massachusetts Department of Revenue and the Internal Revenue Service. Our client's goal was to sell their business, transfer the assets to the new owner, and obtain a Certificate of Discharge for all existing liens. The Associate assigned to the case discovered that there were several missing returns with the Massachusetts Department of Unemployment Assistance and additionally, the State of Massachusetts had two different accounts for the business. A great deal of the liability was due to assessed balances assigned to the old business account number, thus reflecting a higher balance than what was actually due. The Associate was able to negotiate with the Massachusetts Department of Unemployment to close out the old account and facilitate full payment of the liability under the correct business account number. Moving forward, the Associate was able to help our client obtain a liquor license with the Massachusetts Alcohol Beverage and Control Commission, which was a precondition to the terms of the agreement to sell the business. Our client was thrilled to learn that Clear Creek not only resolved the collections cases with the Internal Revenue Service and the State of Massachusetts, but also corrected the assessed liabilities that were associated with an old account number. Ultimately, this was the determining factor in selling the business to the new owner. Once the business was sold, the Associate negotiated a Certificate of Good Standing with the Massachusetts Department of Revenue and a Certificate of Discharge with the Internal Revenue Service. The business has now been transferred to the new owner free of any tax liens. Our client no longer has open collections cases with either the State of Massachusetts Department of Revenue or the Internal Revenue Service and the business has been successfully sold to a new owner.









• A couple in Denton, Texas hired Clear Creek to manage $574,000 in Internal Revenue Service estate tax liabilities stemming from an audit. Our clients owed this liability due to their position as trustees of the estate of their deceased daughter. At the time our clients hired our firm, they were frantic and worried, due to another firm's request for additional money that had thus far indebted them by $35,000 and offered no results. The Associate assigned to the case immediately put together an audit reconsideration request to address discrepancies in the calculations of the estate tax. After one year of negotiations, the IRS advised the Associate that our client had previously signed a statement agreeing to the full amount of taxes owed several years prior to the pending negotiations. Our client was mentally incapacitated and undergoing outpatient treatments due to a brain injury at the time. The IRS then transferred the case to the Department of Justice for further enforcement action. The Associate began a series of intense phone conferences to negotiate a settlement on the total liability owed. After several months, the Associate successfully secured an Offer in Compromise totaling $110,000, effectively saving our client over $450,000. Due to a specified payment arrangement and the sale of a rental property, our client will fully satisfy the Offer within one year, and all judgments and liens will be released in June 2011.









• An individual in Erie, Pennsylvania hired Clear Creek to manage a liability of $55,000 owed to the Internal Revenue Service for past due individual income taxes. The Associate assigned to this case discovered that our client had not been making her estimated tax payments towards the alimony income she was receiving since 2000. The Associate continually worked with our client to produce an accurate financial statement along with all supporting documents. He also filed a Collection Due Process Appeal to keep our client protected while she gathered the necessary funds to get current and compliant and work toward a resolution. When our client's ex-husband abruptly stopped making the requisite alimony payments to our client, the Associate promptly submitted a request for 'Currently Non-Collectable Status' as our client no longer received enough income to make payments toward the outstanding debt. With the aid of Taxpayer Advocate, the Associate successfully negotiated a 'non-collectable status' and our client is now protected from enforcement action and does not need to make any monthly payments to the IRS.









• A health care provider in Chicago, Illinois hired Clear Creek to manage a withholding tax liability to the Internal Revenue Service of over $260,000. When our client hired our firm, they had been coerced by their Revenue Officer into an unrealistic payment plan of $25,000 per month. The Associate assigned to the case immediately entered into negotiations with the Revenue Officer to reduce the Agreement. When our client could not make this payment, the Associate promptly filed an appeal to protect our client from enforcement action. While our appeal was being reviewed, the Associate analyzed our client's financial status and determined that there was in fact no ability to satisfy the liability on a monthly basis. He engaged in extensive negotiations with the Appeals Officer assigned, and successfully convinced the IRS to place our client into Non-Collectable Status. No further monthly payments are required, and the burden of this monthly debt has been eliminated.









• An individual in Rifle, Colorado, hired Clear Creek to resolve an outstanding tax liability of $12,000 owed to the State of California for previously unpaid income taxes. Our client needed this issue resolved as quickly as possible because he wanted to purchase a home and needed to release the lien that had been filed by the state. The Associate assigned to this case discovered that the lien had already expired and could not be collected upon by the state even though it remained on record. The Associate attempted to convince the state that the lien should be released, but they refused on the grounds of the previously owed liability. The Associate was then able to explain to the lending bank for our client's home that while the lien was in place, it had long since expired. The lending bank accepted the expired lien and our client was able to acquire the financing he needed in order to close on the purchase of his first home without having to make a single payment towards the previously owed liability to the State of California.









• A landscaping company in Noblesville, Indiana hired Clear Creek to manage a liability of $200,000 owed to the State for past due sales and withholding taxes. Upon obtaining an accurate liability update with the State, it was discovered that our client actually owed approximately $425,000 based upon substitute returns, and was under threat of arrest by the State. Clear Creek notified our client of the assessed balance due and advised him to file all returns that were assessed by the State on the client's behalf. Clear Creek worked with the state and held them at bay for over two years while our client filed all of the missing returns. Once all returns had been filed, our client’s liability was correctly assessed in the amount of $5,669.23, saving our client approximately $419,000. Our client is now set up on a formal Installment Agreement with the State for $338 per month which will resolve all liabilities owed within 12 months.









• A funeral home in Cincinnati, Ohio hired Clear Creek to manage a liability of $77,000 owed to the State of Ohio for past due Sales and Use, Withholding, and Commercial Activity tax. Upon obtaining a liability update for all the taxes owed, it was discovered that substitute returns assessed by the State made up a majority of the liabilities. Our client was notified of the substitute returns assessed and quickly filed the correct returns reducing the total liabilities to approximately $5,000. Clear Creek discovered a large credit on our client's commercial activity tax account and successfully negotiated to have all liabilities paid off with the credit and then a refund issued to our client. Clear Creek's quick action on this case got our client back in good standing with the State of Ohio and a refund in the amount of $7,260.17.









• A financial advisor in Feeding Hills, Massachusetts hired Clear Creek to manage liabilities of $153,000 owed to the Internal Revenue Service and $22,000 owed to the State for past due taxes. Our client had hired tax consulting firms in the past; however each firm produced no results for his nerves or his liability. Our client maintained that $11,000 of his $22,000 balance owed to the state of Massachusetts was during a year when he resided in Florida and not in Massachusetts. Many before Clear Creek had tried to negotiate with the state of Massachusetts, but had not obtained any results. The Associate assigned to the case was able to have the entire $11,000 Massachusetts balance for 2005 abated on behalf of the client. As far as the Internal Revenue Service case, our client worried that a reasonable agreement would not be reached with the Internal Revenue Service. Clear Creek, through numerous negotiations with Automated Collections System and a Revenue Officer who was later assigned, was able to negotiate to have all liabilities placed in Status 53, 'Currently Non-Collectible Status.' In addition to the Status 53 placement, the Associate was able to have the Revenue Officer expedite the Collections Statute Expiration Date on the balances for 1997 and 1998 resulting in our client no longer being liable for a total of $44,080.22 of his liability. Our client can finally relax, focus on his career, and for the first time in twelve years be free of the daily stress associated with the Internal Revenue Service constantly threatening and harassing him.









• A couple in Eagle Point, Oregon hired Clear Creek to resolve an Internal Revenue Service liability of approximately $7,000. They had not filed any personal tax returns for the previous six years. Since our clients were not filing the necessary returns, the Internal Revenue Service started to file substitute returns for them causing their balance to increase to approximately $82,000. The Associate assigned to the case was able to secure a 'Hold of Enforced Collection Action' which allowed them sufficient time to file the past due returns. Because the husband had been given limited amount of work due to the decline in the economy, and his wife was only working part-time, they did not have funds to pay an accountant. Therefore, we continued to secure 'Holds' with the Internal Revenue Service. Once their rental properties started to make money they were able file their returns. The Associate assigned to the case was able to negotiate the balance down to $26,000, and formalized an affordable Installment Agreement for $415 per month.









• A individual in Plano, Texas hired Clear Creek to manage a liability of $60,000 owed to the Internal Revenue Service for past due income taxes. Initially, our client was in a position to address the outstanding liability with a payment plan, however, after the Associate was able to negotiate the acceptance of an Installment Agreement, he lost his job. Our client was able to obtain other employment, but his new job paid substantially less then what he had previously been earning. In fact, our client was not able to meet his necessary living expenses. Based on this development, the Associate was able to move the case forward by requesting that the Internal Revenue Service place this account into a 'currently non-collectible status' until our client is more financially stable. The 'currently non-collectible' request was submitted, however, the Internal Revenue Service lost the request and automatically reinstated the Installment Agreement into which our client had previously entered. The Associate continue to negotiate with the Internal Revenue Service, resubmitted the request several times and after several long months was able to have the request approved. During the entire process the Associate maintained protection for our client against enforced collections. In addition, our client did not have to submit payments to the Internal Revenue Service even though the Internal Revenue Service maintained its position that our client had agreed to the Installment Agreement.









• A transportation systems company in Framingham, Massachusetts hired Clear Creek to manage a liability of $100,000 owed to the Internal Revenue Service for past due withholding taxes. The Associate assigned to the case continued to request 'Holds on Enforced Collection' to allow our client to become current and compliant with their tax obligations. Eventually, due to repeated non-compliance, the Internal Revenue Service moved forward with levy action. Because of this enforcement action taking place and the fact that the business could not remain current and compliant, we consulted with our client on the idea of closing the business and resolving the personally assessed liability with a different strategy. At the time of the company's closure, the amount of liability was approximately $176,000. The total amount of Trust Fund liability that was assessed to our client was approximately $51,000. This alternate strategy has already saved our client $125,000 in liability and we are proceeding with an Offer in Compromise to settle the remaining balance.









• A bulk printing corporation in Sacramento, California hired Clear Creek to resolve its significant outstanding business liabilities with the Internal Revenue Service. The Associate assigned to this case devised a strategy whereby the corporation could be restructured, thus absolving the business of the crippling tax liability and enabling it to reinitiate business with a clean slate as a separate entity. Due to the complexity of the process, the Associate negotiated for a six month 'Stay of Enforced Collection' by the Internal Revenue Service through the implementation of a non-collectible status and subsequently an additional six months through a graduated Installment Agreement whereby small payments could be made to keep the Internal Revenue Service at bay while the business accounts and assets were properly wrapped up. The Associate then submitted an Application for Certificate of Discharge to the Internal Revenue Service to discharge the tax liens from the business assets, which was initially rejected. The Associate revamped the Application and was ultimately able to secure a Discharge of all liens on the corporation's assets for nearly $3,000 less than the originally submitted Application requested. Currently, our client is in a viable Installment Agreement for legitimate taxes assessed to his personal account and has opened a new business free and clear of the former corporation’s liability. Upwards of $60,000 in savings will be realized upon issuance of the already approved Certificate of Discharge. Furthermore, the stigma caused by the poor history of compliance that had wracked the former corporation is a distant memory for both our client and his newly prospering business.









• An electrician in Fort Lauderdale, Florida, hired Clear Creek to assist in alleviating a liability of $20,000 owed to the Internal Revenue Service for past due income taxes. The Associate assigned to this case discovered that the IRS had filed substitute returns for our client, resulting in a liability that was greatly inflated from the actual amount owed. The Associate reviewed the amount of the substitute returns and assisted our client in preparing their previously missing tax returns; an adjustment that resulted in an initial savings in excess of $5,000, or more than 25% the entire liability owed.









• An unemployed individual in Ashville, North Carolina, hired Clear Creek to assist in alleviating a liability of $9,000 owed to the Internal Revenue Service for past due income taxes. The Associate assigned to this case determined that a non-collectible status request would allow our client to focus on catching up with his utility bills and expenses while being free of any tax liability burden for two years. The Associate reviewed the financial information from our client in order to ensure that the non-collectible status would be accepted, thereby allowing our client to ultimately resolve the liability with their yearly refund checks rather than needing to secure a formal agreement.









• A lawn care provider in South Carolina hired Clear Creek to manage a Withholding and Income tax liability owed to the Internal Revenue Service approximating $500,000. The Revenue Officer assigned to the case was initially very aggressive and immediately began to attempt to collect the full balance due through levy action. The Associate assigned to the case immediately filed the necessary Appeals to prevent the proposed enforced collections to ensure that our client was protected and that no levy action would take place. The Associate then drafted a formal proposal for our client to enter into an Installment Agreement of $500 per month and submitted it to the Revenue Officer. The Proposal was initially rejected, and the Revenue Officer demanded that the balance be paid in full. The Associate did not accept this and continued to aggressively negotiate the Proposal. After several more rounds of negotiations, the Associate successfully negotiated the acceptance of the Installment Agreement. Based on this Agreement, our client will pay $500 per month for the next seven years, or a total of $42,000. After his final payment, the remaining liability of $458,000 will be fully discharged, and our client will walk away free and clear of his remaining liability to the Internal Revenue Service.









• A property management company in Davie, Florida hired Clear Creek to resolve a $5,000 state tax liability. Upon initial research, the Associate assigned to the case found that the taxes due were for Documentary Stamp Tax from a real estate transaction involving the owner and the business. After doing research online regarding the tax balance and the documentation of the payments from the original transaction to the owner, the Associate determined that the tax had already been paid and the State had wrongfully assessed the balance to our client. The Associate then contacted the State Revenue Agent and requested information as to how the State assessed the Documentary Stamp Tax. After several conversations with the State, the Revenue Agent agreed that the State had made a mistake and removed the assessed balance as well as the existing lien.









• A funeral home company in Cincinnati, Ohio hired Clear Creek to manage two state tax liabilities in the amount of $77,000 for commercial obligations, and sales and use taxes. It was quickly uncovered that this balance was mostly from assessed liabilities on missing returns. While Clear Creek prevented the state from seizing our client's assets, our client quickly filed all the missing returns. Once these returns were filed, Clear Creek negotiated to have the new lower balances applied to our client instead of the former assessed amounts, and to have a credit on the company's commercial activity tax account applied to all periods with liability. Within three months of hiring our firm, our client received a refund for nearly $8,000 from the State.









• An automotive repair business in Sterling, Virginia hired Clear Creek to manage a State Tax liability of $107,000 for past due sales tax. The business eventually shut down, but the State assessed the owner of the business personally with the full liability. The owner of the business did not have the ability to fully pay the liability owed to the State and was in dire need of an alternate resolution. The Associate assigned to this case determined that our client qualified for an Offer In Compromise. An Offer was submitted to the State and we successfully negotiated a settlement of approximately $46,000 on the $107,000 liability. Furthermore, instead of the State demanding that our client pay the full $46,000 upon acceptance, we were able to set up a $500 per month payment plan in order to satisfy the settlement of $46,000. Overall, we saved our client $61,000 plus accrued interest on his State of Virginia liability.









• An excavating company in Altoona, Pennsylvania hired Clear Creek Consulting to manage a liability of $89,000 owed to the Internal Revenue Service for outstanding Withholding Taxes. The Associate assigned to this case had noticed that the Trust Fund liability had already been assessed by the assigned Revenue Officer and was paid in full through personal lending, as the initially assessed business liability was over $200,000 before the Installment Agreement was granted. Because the main cause of the liability was for withholding tax, our client was advised to use a staffing service in order to keep costs down and generate more income. Our client entered into a payment plan for the business liability of $2,500 per month. During the course of preparing the abatement request, our client fell out of compliance due to a payment being received late on the Installment Agreement which caused default and necessitated reinstatement of the Installment Agreement. However, our client had realized near the end of 2009 that the company was not going to again become profitable any time soon due to a significant downturn in the local economy coupled with the quickly diminishing construction industry in their area. After some lengthy discussion, the Associate noted that our client had another sole proprietorship that was not active and could still be used, and that the equipment used by our client was owed by the client personally, so there were no business assets to liquidate. Shortly after, our client closed their doors permanently, but the Revenue Officer assigned to the case continued to insist that the company was still operating and that there would still need to be a Trust Fund assessment. After months of arguing with the Revenue Officer and continuing to prove that the business was closed and did not accrue any new liability, she finally closed the case on her side, stating that she finally did see that the Trust Fund was paid, and acknowledged that the business was closed. This action allowed our client to walk away from approximately $90,000 of liability due for the business.









• A small business owner in Hortonville, Wisconsin hired Clear Creek to manage two business liabilities of over $30,000 for outstanding Withholding Tax and Sales Tax due to the State of Wisconsin Department of Revenue. The Associate assigned to the case discovered that there were several missing returns for 2008 and 2009. A great deal of the liability was due to assessed balances assigned to the business by the Department of Revenue, thus reflecting a higher balance than what was actually due. The Associate was able to negotiate the release of a wage garnishment for the owner of the businesses, and was able to negotiate a hold on future enforced collection action by the State Revenue Agent assigned to the business cases. Moving forward, the Associate was then able to assist our client in filing the missing returns, and was also able to negotiate with the State Revenue Agent to correct the taxpayer's filing status for 2008 and 2009. The filing adjustments have been made and the missing returns have subsequently been filed. Our client was thrilled to find out that Clear Creek not only resolved the collections cases for both businesses, but also corrected the assessed liabilities, which resulted in a refund to our client as opposed to a balance due. Our client is now in good standing with the State of Wisconsin Department of Revenue and currently has no balances due for either business.









• A couple in Westbury, New York hired Clear Creek to resolve a liability of approximately $211,000 owed to the Internal Revenue Service for past due Individual Income Tax. The Associate assigned to the case discovered that the Collection Statute of limitations was scheduled to run at the end of 2009. Clear Creek successfully negotiated to keep the entire balance in Status 53, 'Currently Non-Collectible Status,' preventing all collection activity against our clients. Clear Creek then monitored the account until the expiration of the Collection Statute, at which time the entire liability was removed due to the passage of time, and all tax liens were released. This strategy and work by Clear Creek resulted in savings to the client of approximately $211,000. The taxpayers now owe no money to the Internal Revenue Service and are completely free of tax liens.









• A defunct photography studio in Remsen, Iowa owing $11,000 in liabilities to the State for past due sales tax hired Clear Creek to manage its tax issue before personal assessments were made. After a careful review of the liability, the Associate determined that the entire balance was in connection with Estimated Tax Returns. The Associate assigned to the case was able to negotiate a full release of all sales tax liability once all returns were filed. Our client then came to us to deal with a $7,000 Withholding Tax liability with the Internal Revenue Service. Because the business was defunct, the Associate negotiated a payment of $2,700 to settle the debt. This equaled the total value of the remaining assets, and was accomplished by filing an informal Certificate of Discharge. Our request was accepted, and in total, we saved our client nearly $16,000!









• An individual taxpayer and restaurant owner in Douglas, Arizona hired Clear Creek to manage both a business and personal liability owed to the Internal Revenue Service totaling over $145,000. The restaurant was no longer a viable business and Clear Creek helped our client successfully close the business and abate over $20,000 in penalties. The Associate assigned to the case resolved the remaining personal liability of over $110,000 by submitting two Offers in Compromise proposals for both the primary taxpayer and his wife, who was also personally assessed a portion of the business liability. The Internal Revenue Service agreed to settle the outstanding liability of over $110,000 by accepting both of Clear Creek's Offers in Compromise for $10,162.76 each. Our clients will pay $87.61 each for the next 116 months to completely resolve their outstanding Internal Revenue Service liability resulting in a combined savings of over $89,000.









• An individual in Winter Park, Florida hired Clear Creek to manage a liability of $10,000 to the Internal Revenue Service. In our first contact with the Internal Revenue Service, the Associate assigned to the case discovered that our client owed more than double what was originally conveyed to our firm. With a liability of $22,000 and multiple outstanding returns, the Associate worked closely with our client to acquire all documentation necessary to prepare the outstanding returns. Clear Creek was able to monitor the account while more than $14,000 of the debt was eliminated due to expired collection statute dates. The remaining debt was a figure much higher than what was actually owed to the Internal Revenue Service. Through the filing of original returns, the debt was lowered to a much more manageable figure. Clear Creek was then able to release a wage garnishment that had been issued by the Internal Revenue Service that placed the client in a severe financial hardship. The client is now paying on an affordable Installment Agreement.









• A retiring chiropractor in Spokane Valley, Washington hired Clear Creek to manage a liability of $140,000 owed to the IRS for past due Withholding Taxes. The Associate assigned to this case quickly uncovered that our client actually owed $165,000 through his business, and over $230,000 through his personal account (some of which had been assessed as a result of the business). While our client was planning on selling the entire business, the Associate convinced him to shut down the corporation and sell the assets, including the book of current clients. In closing the business, the Associate was able to negotiate the release of all business liabilities not already assessed personally. The Associate then began to work on an Offer in Compromise for the personal liability. Our client stated that he was willing and able to pay up to $70,000 to settle the liability. After going carefully through all of the financial documents and working out the lowest possible offer, the Associate was able to negotiate a final Offer in Compromise of only $35,000. Overall, Clear Creek has saved our client over $345,000!









• An individual in Tualatin, Oregon, hired Clear Creek to resolve a $28,000 tax liability with the Internal Revenue Service. The Associate assigned to the case negotiated and maintained a 'Hold Against Enforced Collection' action while our client retrieved all old records to file all income tax returns from 2004 to 2009. Through the diligent work of Clear Creek and the cooperation of our client, the Associate was able to reduce the tax liability once the returns were properly filed, resulting in a refund for our client.









• The owner of a mobile cleaning service in North Carolina hired Clear Creek to manage multiple liabilities for personal and business taxes owed to the IRS. The Associate assigned to this case was able to identify the wrongful assessment of liabilities to our client's personal account which should have been assessed to the corporation. The Associate then submitted an 'Audit Reconsideration Request' on behalf of our client based on the erroneous assessment of the tax. The IRS recently confirmed that the period in dispute had been examined and adjusted, and all of the liability was removed, along with all of the penalties and associated interest, effectively reducing the total liability from $34,000 to $2,000.









• An individual in West Chester, Ohio hired Clear Creek to manage a liability of $170,000 in Trust Fund taxes owed to the IRS. The Associate negotiated many 'Stays of Enforced Collections' and filed multiple Appeals for our client in order to protect our client because her financial condition continued to worsen. The Associate negotiated the placement of our client into a 'Currently Non-Collectable' status which in effect means that NO money will be paid to the IRS, and all the liabilities will be discharged at the end of the collection statute.









• A bar in Brooklyn, New York hired Clear Creek to manage a liability of $56,000 owed to the State for a Workers Compensation Board Penalty for failure to produce employer records. The Associate filed a timely Request for Review in response to a Notice of Penalty, challenging the assessment of the Penalty. Thereafter, the Associate provided the necessary employer records, tax returns, and information to show that the penalty should be removed. After the Associate produced necessary information and conducted negotiations with New York Workers' Compensation Board, our client received a notice stating that the entire penalty of $56,000 had been removed from his account, and he now owes nothing to the state of New York. Clear Creek's work on behalf of our client resulted in savings of $56,000.









• A restaurant in Middlefield, Ohio hired Clear Creek to manage an IRS liability of $10,000 owed for past due employment taxes. The Associate assigned to this case also uncovered an additional $32,000 of liability owed to the IRS which also needed to be formally resolved. The Associate assigned to the case proceeded to an Appeals Hearing after attempting to work with a Revenue Officer who was less than amicable to our client. Upon discussing this case with the Appeals Officer, we have recently been able to place our client in 'Non-Collectable Status' to settle the entire $42,000 liability.









• In January 2010, an individual in Naples, Florida hired Clear Creek to assist in resolving his outstanding 2001 individual income tax liability. The IRS had filed a substitute return for our client resulting in a balance of approximately $22,000. We informed our client that this return could be amended, and he promptly worked with an accountant to prepare and file this return. During this time, our client also supplied verifiable financial documents that allowed us to place his individual income tax account into a 'Non-Collectible Status.' Once our client's financial condition improves, we will pursue a formalized Installment Agreement or Offer in Compromise settlement to resolve the liability in full.









• An HVAC installation and maintenance company in Hilton Head, South Carolina hired Clear Creek to resolve liabilities with the State of South Carolina and the Internal Revenue Service. When our client initially hired Clear Creek, there was a zero balance for the 4th Quarter of 2007, but through an assessment by the Social Security Administration our client was assessed with an Additional Tax Assessment in the amount of $200,000 for W2 issues. We contacted the Regional Employer Services Liaison Office of the Social Security Administration to discuss the matter further. Upon contact with the RESL Office, they informed us that duplicate W2's had been filed for the account. Because there were multiple W2's filed without matching names and Social Security Numbers, the accounts were placed in a reconciliation area. These W2's were being reported against the account as 'duplicate offsets' and should have been taxes paid against them. Our representative at the Regional Services Liaison Office informed us that he will be manually removing the duplicate forms from the account to correct the tax. Furthermore, upon providing this information to the Revenue Officer, she informed us that there will be no additional Trust Fund tax assessed against our client for any remaining liability for the period after the corrections are made. We protected our client from an additional tax assessment of $200,000.









• An auto parts store in Nitro, West Virginia hired Clear Creek to manage a liability of $21,922 owed to the IRS for past due withholding taxes. The Associate assigned to this case uncovered that this company's accountant had not been making tax deposits as required, and as a result, much of the liability was penalties and interest. The Associate made immediate contact with the Revenue Officer, and discussed the fact that the company is going through some serious corporate changes that may cause even further delay in obtaining enough profit for a payment plan, but that they may have the ability to start making payments consistently within one year. The Associate successfully negotiated Status 53 or 'Currently Not Collectible,' which the Revenue Officer had stated would be good for two years, not one year which is the norm - due to the taxpayer's unique circumstances.









• An individual in Sanford, Florida, hired Clear Creek to resolve approximately $99,000 of Federal Tax liabilities. The Associate assigned to the case was successful in maintaining 'Holds of Enforced Collection' for several months while gathering extensive financial information. Through a Collection Due Process Hearing, the Associate was able to negotiate a 'Currently Not Collectable Status' for our client based on his current financial position, saving our client over $99,000.









• An individual in Overland Park, Kansas hired Clear Creek to manage a personal liability of over $200,000 for past due Income Taxes. The Associate assigned to this case discovered that the IRS filed 'Substitute for Returns' for tax years 2004 and 2006 with the filing status as 'married filing separate' as opposed to 'married filing jointly' as our client had always done in the past. The Associate was able to negotiate with the IRS Examination Section in order to correct our client’s filing status for 2004 and 2006 despite the fact the 'Statute of Limitations' to make these adjustments had run. The filing status adjustments were made, resulting in a net savings to our client of over $44,000. The Associate was then able to conduct an Appeals Hearing where she successfully negotiated a resolution for the remaining outstanding liability.









• An individual in Julian, California hired Clear Creek to manage a liability of $36,000 owed to the State and $55,000 to the IRS for past due Income Taxes. Our client wanted to dispute the amounts due, but had been the victim of the California wildfires and had lost their home and all usable records in the fire, so they accepted the Assessments. The Associate assigned to this case found that the actual amount due to the IRS had risen to $83,000 due to the accrual of interest on the principal balance and applicable penalties, and the State amount had risen to nearly $38,000. Our client elected to rebuild their home, however, they had been in a lengthy and difficult legal battle with the contractor who built their home. The debt to their attorney alone for these court costs was upwards of $90,000, and are still accruing, as the court cases with the building contractor are still ongoing. Due to the cost to have the home built and the legal battle, they would not be able to make any payments toward their tax liabilities. Liens were filed by the State and IRS, as well as the contractor who built their house, so additional lending was not an option. The Associate assigned to this case successfully negotiated 'Uncollectible Status' for the Internal Revenue Service balances and 'Hardship/Uncollectible Status' for the State balances, thereby eliminating the debt in both cases.









• A company providing residential care for elderly and disabled patients in Florence, South Carolina hired Clear Creek to manage a liability of $80,000 owed to the IRS for past due Corporate Income and Withholding Taxes. The Associate assigned to this case immediately uncovered that the true liability was greater than $106,000. However, the Associate also recognized that the majority of the liability stemmed from two Corporate Income Tax Returns that had not been filed, and the IRS had made an assumption as to the amount owed. The Associate advised our client to file these returns as quickly as possible. Within two and a half weeks of the initial conversation, our client had filed the actual returns and the Revenue Officer had agreed to accept the amount on the newly filed returns. The liability has been reduced from over $106,000 to an estimated $15,000, and we are now in the process of setting up a payment plan on this amount. Once a payment plan has been established, we will work towards an abatement of penalties for further savings.









• A graphics company in Dallas, Texas hired Clear Creek to manage an estimated $50,000 owed to the IRS for past due Withholding Taxes. Upon initial contact with the IRS, Clear Creek discovered the business's actual liability was $214,350 due to a double-filing of the business's W-3 and W-2's for one particular tax year and past due taxes. A request was submitted to the CAWR Unit in Memphis to eliminate the duplication, and with the help of Taxpayer Advocate Service, $160,000 in liability was eliminated for our client.









• A non-profit business in Anchorage, Alaska hired Clear Creek to manage a liability of $229,000 owed to the IRS for past due Employment Tax and Civil Penalties. The Associate discovered that almost $95,000 of the liability stemmed from a failure to file W-2's for one particular tax year. While clearing up the W-2 issue, the Revenue Officer assigned to the case became aggressive and levied our client. The Associate assigned to the case negotiated the acceptance of the missing W-2 forms which led to a refund of over $102,000 in levied funds to our client, and a corresponding decrease in the total liability owed to the IRS.









• A family run restaurant in Warren, Ohio hired Clear Creek to resolve a $13,500 liability owed to the IRS. With a history of non-compliance on their Federal Withholding taxes, it was difficult to get the taxpayer back into the good graces of the IRS. The Associate assigned to this case worked with a Revenue Officer who was more intent on issuing levies than resolving the liability. Through Clear Creek's efforts, we were able to negotiate Status 53 with the Revenue Officer, easing his reticence to work with us by working to get our client 'current and compliant'. Provided our client remains current and compliant, the liability to the Internal Revenue Service will be released in full when the collection statute expires.









• A couple in Vancouver, Washington hired Clear Creak to manage State tax liabilities for two small businesses that were forced into seizure. Previous employees of our client committed theft and embezzlement which left the businesses with a combined liability of $130,000 for past due sales taxes. The Associate assigned to the case negotiated an Offer in Compromise that was denied three previous times. The Associate discovered that our client was assessed with a liability that originally stemmed from the actions of the ex-partners. Our client wanted to refinance their home and satisfy the State's lien as well as an additional personal loan. The process was arduous but the State finally agreed to settle with our clients and allowed the release of the tax lien for only $41,471. This included only the Trust Fund portion of the tax, and the State waived the remaining penalties, interest, court fees, collections fees and other taxes. The Associate was also able to negotiate a release of the 'Hold' allowing for reinstatement of the business licenses for future use should they decide to reopen another business.









• A nursing home facility located in Sanford, North Carolina hired Clear Creek in November 2007 to manage a $1,000,000 liability owed to the Internal Revenue Service. Since hiring our firm, our client racked up another $550,000 as well. The Associate assigned to this case negotiated many 'Stays of Enforced Collections' to protect our client's assets while compiling requested financial documents to pursue an Installment Agreement. After many denials from the Revenue Officer, we prepared an In-Business Offer in Compromise that was submitted in February of 2009. After eight months of examination and negotiation, we received a counter-offer from the IRS for a long-term deferred In-Business Offer in Compromise in the amount of $675,068.82 to be paid within 120 months. Our client accepted this Offer resulting in a savings of approximately $874,000.









• A staffing company in Midland, Michigan hired Clear Creek to manage multiple Internal Revenue Service liabilities, and state issues due to our client's multiple businesses and account specific situations. Recently they brought up yet another business that they had started many years ago, that now had tax trouble as well. They were trying to sell the client list of one of their businesses to a 3rd party for $90,000. They contacted their Associate at Clear Creek to go over the newest business venture, and to request advice in regards to the sale of their client lists. Because of their liability they did not know if the liens would attach to the list, and put the buyers in a bind if the Internal Revenue Service was to come after them. The Associate was able to negotiate with the buyer's attorney and the client to come to a conclusion to add a clause in the contract so that the buyer would not be affected by the tax lien. The buyer reluctantly agreed, and Clear Creek's client was able to sell their client lists for the $90,000.









• A retired couple in Wakefield, Rhode Island hired Clear Creek to manage a combined state and federal tax liability of over $55,000 owed for past due income taxes. The IRS was taking collection action in the form of a wage and social security benefit garnishment while the state was on the verge of the same action. The Associate assigned to this case quickly submitted a proposal to the IRS to place our client into Status 53, or 'uncollectible status.' The IRS initially disagreed with this proposal, but after fierce negotiations the Associate was able to secure this status. The IRS has effectively written off the liability as uncollectible, and will not be taking any further collection action. Meanwhile, the Associate's team negotiated a much more affordable Installment Agreement with the state of only $100 per month. Overall, Clear Creek has protected our client from losing nearly their entire monthly income to garnishments by the State and Internal Revenue Service.









• An office worker in Overland Park, Kansas hired Clear Creek to manage a liability of approximately $25,000 owed to the Internal Revenue Service for past due personal income taxes. The Associate assigned to this case worked with our client to prepare a Partial Pay Installment Agreement due to our client's low income. Just as the Associate was preparing to submit the payment proposal, our client was laid off from her job, and consequently unable to make any payments to the Internal Revenue Service on a regular basis. She took this opportunity to go back to school in order to find a better paying job in the currently competitive job market. This Associate obtained a 'Hold of Enforced Collections' for the duration of our client's classes, and for a few months following graduation so that she could settle in to a better financial position to make monthly payments. Throughout the duration of the 'hold', she was encouraged to make voluntary payments of anything she could afford to help offset the interest accruals. Shortly after graduation, ACS sent our client a 'Final Notice of Intent to Levy', which this Associate immediately appealed. Because our client had still not found full time employment by the time the hearing came around, the Appeals Board agreed that reasonable cause existed for the account to be place into uncollectible status, and put a 'Hold of Enforcement' in place for a minimum period of one year. This will allow our client to get on her feet again until such time she can enter into a formal Streamlined Installment Agreement to repay the liability.









• A Pentecostal Church located in Albany, Georgia hired Clear Creek to mange issues with both the IRS and the State of Georgia. Despite our client's permanent disability and fixed Social Security income, our client has been very cooperative throughout the resolution process which has included two business conversions, and a recent Trust Fund assessment. The Pastor and his friend were each assessed with over $14,000 in Trust Fund liability with the IRS once the entities had been closed. As previously mentioned, our client has a very low income, and they cannot currently support any type of payment plan so the Associate successfully negotiated a 'Currently Non-Collectible' status for our clients to settle this case.









• A sandwich shop located in Alexandria, Virginia, hired Clear Creek to manage an IRS liability of approximately $20,000 and a State liability of over $63,000. We were able to get our client to file all missing returns with each entity, and were also able to get our client to become current and compliant with all other filings and payments. At this time the business only makes a small profit, and is unable to support a payment plan with each taxing authority. We have submitted an affordable Installment Agreement proposal to the State of Virginia which we feel confident about, and we were successful in having the balance due to the IRS placed in Status 53 as 'Currently Non-Collectible'.









• An individual taxpayer in Atlanta, Georgia hired Clear Creek to manage a personal Federal Income Tax liability of approximately $33,395. For our client, we prepared, submitted, and negotiated an individual Offer in Compromise. After several rounds of negotiations with the Offer in Compromise Examiner, we were informed that the IRS accepted our Offer in the amount of $3,480. The accepted Offer in Compromise has resulted in savings to our client of approximately $29,915!









• An individual with a tax liability stemming from a former business located in Basie, Virginia hired Clear Creek to manage a liability of $775,000 owed to the IRS for past due Employment Taxes. The Associate assigned to the case successfully negotiated the placement of the case into 'Currently Not Collectable' status, thus allowing the individual several years without the requirement of making a single payment to the IRS liability. The Associate assigned to this case also uncovered that an employee with this company had failed to file the W-2 forms properly, and that due to this fact, over $100,000 in failure to file penalties had accrued to the business. The Associate submitted the missing W-2 forms, and negotiated the release of these penalties.









• A small portraits studio hired Clear Creek to manage an Iowa State tax issue of $14,000. When our client hired Clear Creek, the State of Iowa was currently garnishing her wages due to past due employer withholding and sales tax. Upon contact with the State, it became clear that much of the liability owed was due to substituted returns filed on quarters after our client had cancelled her Employer Withholding account with the State. Within a week of our representation, it was clear that our client did not owe these taxes, and with close work with the State Revenue Agent, the majority of the liability was released. Because the wage garnishments had been going towards this liability, the overpayment will be applied to the small remaining sales tax liability, and our client is now due a refund.









• A wholesale juice distributor company based in Hawaii hired Clear Creek to assist with a discrepancy between 941 Withholding Returns and W-2 forms filed with the IRS that had resulted in significant penalties being assessed to the company and the owner of the business. The Associate assigned to the case enlisted a Taxpayer Advocate to work directly with the IRS and with our leadership, we quickly cut through the red tape associated with this process. The issue with the returns and forms was identified and resolved with the assistance of our client's accountant. The Associate assigned to the case was able to promptly draft and submit a request for abatement of over $6,000 in penalties assessed at that time. This request was granted, penalties were abated in full and our client’s books are now in order.









• An Aviation company in Arkansas hired Clear Creek to manage a $190,000 liability owed to the IRS. The Associate assigned to this case negotiated many 'Stays of Enforced Collections' to protect our client's assets. Being that the IRS failed to assign a field agent to this case in a timely manner we advised our client to complete a Certificate of Discharge of Federal Tax Lien with our assistance and negotiations. With the new LLC open and operating, there have been no new tax accruals and the IRS has recognized both businesses as two separate entities through the approval of the Certificate of Discharge. In September of 2009, we were able to confirm that the Assessment Statute Expiration dates for 90% of the liability had expired, and therefore the IRS had lost their ability to assess the responsible officer personally for the Trust Fund Recovery Penalty. There is still no field agent assigned to the case and a portion of the remaining Assessment Statute Expiration dates on the account will expire on April 15, 2010 with the remaining periods of liability expiring a year from that date. At this point the IRS has lost its ability to collect $181,998 from the business or from the officer personally.









• Clear Creek was hired to represent retirees living in Florida for a personal tax issue. Our client is a veteran who had in 2004 and 2005 taken disbursements from his retirement account. As he is disabled, this disbursement should have been tax-free. However, due to an IRS oversight, and with negligent accounting advice, the Withdrawal was classified as an Early Disbursement as opposed to a Disability Withdrawal. As a result, our client was assessed with roughly $14,000 in liabilities, including penalties and interest. Prior to our representation, our client set up an Installment Agreement for $550 per month, but was still being actively pursued by the IRS for a Social Security levy. By the time the threat against his Social Security wages was made, our client had been in and out of the hospital for some time due to his disabilities and contacted us to assist with this situation. This year an assessment was made against our client for an additional $1,750 for the same miscommunication on his retirement account disbursements. Through Clear Creek's efforts, we were able to correct the erroneous assessments and release the liability in full. Since the liability was released we were able to negotiate that all funds that were paid and levied be returned to our client which turned a $15,000 liability into a refund of over $2,000.









• A contracting service company in Oxford, Massachusetts hired Clear Creek to manage a liability of $155,000 owed to the IRS. The Associate assigned to this case proposed a Partial Pay Installment Agreement in order to obtain a 'Hold on Enforcement' action and to avoid seizure of the business. After a few months of going back and forth with the Revenue Officer, he agreed to grant an Installment Agreement of $1,000 per month to satisfy the liability. In addition to the Partial Pay Installment Agreement, the Associate is now working on a Certificate of Discharge for a third party to buy the assets of this company. We will then get the Civil Penalty assessed and bring down the total liability by $77,000. Once the Civil Penalty is assessed, we will be filing a personal Offer in Compromise to settle the remaining balance.









• An individual in Crawfordsville, Georgia hired Clear Creek to manage a liability of $42,100 owed to the IRS for Trust Fund Recovery Penalty taxes on a closed business. The Associate assigned to this case prepared, submitted, and negotiated an individual Offer in Compromise. After several rounds of negotiations with the Offer in Compromise Examiner, the IRS finally accepted our Offer in Compromise for the exact amount submitted, which was only $164.17! The taxpayer paid the Offer amount and has now settled his entire liability and all Federal Tax Liens are now released. The accepted Offer in Compromise has resulted in savings to our client of $41,935!









• A couple in Toney, Alabama hired Clear Creek in February to manage an IRS liability of $20,000. The husband had owned and operated his own business for many years, and all of the liability stemmed from his now defunct business. Because he was married, the liability was assessed to he and his wife jointly. The Associate assigned to the case put a 'Hold of Enforcement' on the case while our client came up with funds for a down payment to formalize an Installment Agreement. Tragically, the husband died in the midst of our representation. We continued to protect our client while she grieved, however, the IRS was adamant on collecting immediately on the estate. Unfortunately, there was no insurance, and now the liability was being assessed to his wife. Through strenuous negotiations with the Revenue Officer and Appeals Officer, we were able to claim an Innocent Spouse Request for the wife, and had that approved. This negotiation saved our client the full $20,000.









• A dentist located in Boulder, Colorado hired Clear Creek to manage a liability of more than $10,000 owed to the IRS associated with past due Federal Withholding Tax. At this point all communication between the Revenue Officer and our client had broken down due to fighting and miscommunication. The Revenue Officer had issued multiple levies and continued to levy our client's assets on a weekly basis. The Associate assigned to the case made contact with the Revenue Officer, and immediately began mediation in order to open lines of communication between our client and the Revenue Officer. The Associate then became aware that nearly $5,000 of the outstanding liability was assessed in error due to an erroneously created duplicate account. The Associate was able to gather the necessary documentation to substantiate our argument and was able to negotiate the release of multiple levies and previously issued liens on the business. Through negotiation with the Revenue Officer, the Associate was able to successfully argue for the case to be considered brought 'current' and 'paid in full' for only $2,345, saving our client nearly $5,000.









• A medical equipment salesman in Portage, Indiana hired Clear Creek to manage a liability of $67,000 owed to the IRS for past due income taxes from his business. The Associate assigned to this case began to work with the Revenue Officer in order to keep enforced collections at bay. The Revenue Officer initially wanted to set our client up on an Installment Agreement for $1,200 per month while our client was willing to pay $500 to $1000 per month. After reviewing financial documents with our client, the Associate proposed and negotiated a monthly payment of $600 per month, which will not pay the entire liability before the statute of limitations runs enabling our client to stop paying on the liability once this statute expires. The Associate was able to save our client about $600 per month in payments, and many years' worth of accrued penalties and interest by pushing the Agreement past the statute of limitations.









• A landscaping company in South Hampton, Pennsylvania hired Clear Creek to manage a $7,978 sales tax liability with the State of Pennsylvania. Our client's liability was finally sent to a collection agency and he was getting harassing phone calls daily for a liability amount that has since doubled with interest and penalty accrual. He hired us to negotiate a 'pennies on the dollar' settlement since the collection agency would not lower the liability amount when he called. The Associate assigned to this case called the collection agency and they would not budge on the liability so we informed them that our client would pay today if we could get the liability reduced by 50%. The collection agency stated that they did not have the ability to negotiate a lower amount. We called back a week later and were able to negotiate with the collection agency by stating that if we cannot 'get pennies on the dollar', we were going to call the Department of Revenue for the State of Pennsylvania and work with them instead of the collection agency. A week later we received a letter from the collection agency stating that they would settle for $3,978. We called the agency back and negotiated this settlement amount to be paid over two monthly installments which resulted in a savings of $4,000!









• An individual in Crawfordsville, Georgia hired Clear Creek to manage a liability of approximately $42,000 owed to the IRS for Trust Fund Recovery Penalty taxes on a closed business. We prepared, submitted and negotiated an individual Offer in Compromise. At the time of this writing, the IRS has accepted our Offer in the revised amount of $5,059. This is still pending final acceptance, however discussions with the Offer Examiner confirm that as soon as our Client files an amended Offer in Compromise for $5,059, the Offer will be formally accepted, which will result in a savings to our client of approximately $37,000.









• A catering business in Springfield, New Jersey hired Clear Creek to manage a liability of $32,000 owed to the State for past due Sales and Use taxes. The business owner had to shut down the business due to the economic downturn in December 2008 after receiving only two of the 25 scheduled corporate holiday parties she usually books for her customers on Wall Street. The Associate, who had a great working relationship with the assigned State Revenue Agent and his supervisor, submitted an Offer in Compromise for $21,000. The State Revenue Agent and the Compliancy Supervisor agreed to accept the $21,000 tax only portion of the Offer in Compromise. Our client is now paying that balance in monthly installments that will not accrue penalties and interest over the next 60 months.









• An individual hired Clear Creek to manage a liability of $82,000 owed for past due income taxes. When our client lost her lucrative job, she could no longer afford to pay back the amount that was due. In doing a detailed research of our client's financial situation, the Associate assigned to the case prepared and submitted an Offer in Compromise for $2,000 to be paid in five monthly payments. Our client promptly made the requisite payments, and the IRS accepted the Offer in Compromise based on her financial situation. This resolution saved our client $80,000.









• A taxpayer in Leavenworth, Kansas hired Clear Creek to manage a $5,800 tax liability with the State. When hired, our client originally wanted to negotiate a lower Installment Agreement payment. Upon researching our client's financial situation, the Associate assigned to the case determined than an Offer in Compromise might be more beneficial to our client. Clear Creek prepared and submitted an Offer in Compromise to the state of Kansas, and after several conversations, the Associate negotiated a very manageable Offer. Our client only had to pay a quarter of the base tax with no penalties or interest added.









• A glass replacement company in Utah hired Clear Creek to resolve a State Withholding and Sales tax liability of $39,633. The State had previously imposed several levies and liens on our client's assets which forced him to sell his family home and move into an apartment. After carefully reviewing our client's financial condition, we determined that the most appropriate resolution would be to submit an Offer in Compromise. We originally proposed an Offer in the amount of $4,000 while the State counter-offered with a minimum amount due of $10,000. After aggressive negotiations, the State of Utah accepted our Offer in Compromise proposal for $8,000, saving our client $31,633.









• An electrical contracting business in Yucaipa, California hired Clear Creek to manage a liability of $30,000 owed to the IRS for past due employment taxes. The business owners had not taken draws or paychecks in months, and were both filing for personal bankruptcy. The business income had dwindled and the owners wanted a chance to regain financial control after the economy tanked and needed time before it could support an Installment Agreement. The Associate assigned to this case negotiated with the Revenue Officer and was able to get the balance owing into Uncollectible Status, also known as Status 53, with a revisit date of one year to allow the business to recover its losses and get current and complaint with Federal Tax Deposits. The Revenue Officer finally agreed after three months of negotiation not to shut our client's business down or force them into an Installment Agreement.









• A nursing placement agency hired Clear Creek to handle their civil penalty issue for 2005. They had filed their W-2's, and W-3 on time, but the IRS stated they did not receive it, and were charging them a sizable penalty. The Associate that was assigned to the case put together a proposal requesting that the IRS review the W-2's and W-3 and respectfully reconsider the penalties on the account. The IRS continued to state they would not remove any penalties and did not want to expedite the request. Therefore, the Associate assigned to the case continued to contact them daily to get a point of contact with whom to negotiate. After strenuous negotiations with the underreporting department, our firm negotiated to have the entire liability reduced, saving our client the full $38,000 that the IRS was charging them in the first place.









• A couple in Gunnison, Colorado hired Clear Creek to manage a liability of $16,000 owed to the State for past due individual income taxes. Our clients were elderly and unemployed, and not sure how they were going to pay an Installment Agreement. The Associate assigned to this case uncovered an error made in the adjustment for the capital gains deduction and advised our client to have their tax return reviewed by a CPA and possibly amend the return if necessary. The CPA did amend the tax return, which restated our client's income drastically. The State proceeded to levy our client while the amended return was being processing. The Associate assigned to the case was able to stop the levy and have the return processed in three weeks instead of the six months that the State indicated. The State then sent a letter stating that our clients still owed the original tax and they were disallowing the amended return because of past tax owing, despite it being previously paid. The Associate sent a written protest and verbally negotiated the protest as well, resulting in the amended return being accepted and a refund being issued to our client for $2,013.06.









• A single mother in Hampton, Virginia hired Clear Creek to represent her for a liability her ex-husband accrued. The liability was a little over $17,000. She had been married to her husband at the time of the accrual and had as the IRS put it, she had been privileged to use the money that he did not pay the federal government. This was a point of contention and one that we fought vigorously. The Associate prepared an Innocent Spouse Proposal and submitted it to the IRS. After strenuous negotiations and providing the IRS with financial statements, proof of divorce, and proof of the financial hardship this was causing our client, the IRS agreed to eliminate the liability on behalf of our client. Our firm was able to save this single mother the full balance due of $17,000.









• An individual in Lancaster, California hired Clear Creek to negotiate an Installment Agreement for a personal tax liability owed to the State of California for $43,588.81. The Associate assigned to this case had submitted an Offer in Compromise to the State of California for $500.00 per month, however, over the course of the negotiations, it was determined that our client had bought and transferred two different properties that threatened to make the pending Offer in Compromise null and void. After supplying the information that our client had actually only served as a co-signer on the properties, and was no longer listed on them, we were able to have the total liability placed in a permanent financial hardship status and all liens were released, saving our client $25,610.65.









• A small electrical company in Cushing, Oklahoma hired Clear Creek to manage a liability of $50,000 owed to the IRS for past due employment taxes. The Associate assigned to the case prepared thorough financial statements and determined that our client did not have an ability to pay his liability in full through a payment plan nor did he have the ability to make a significant monetary offer to the IRS in order to settle his liability. However, our client did have the ability to acquire $500 to make a good faith Offer to the IRS to go towards his liability. Armed with this information, the Associate prepared and submitted an Offer in Compromise to the IRS offering this $500.00 good faith payment in exchange for forgiveness of the remaining liability. The Offer in Compromise was initially denied by the Offer Reviewer as he stated that his analysis of our client's financials determined that our client was able to full-pay the liability owed through a payment plan. The Associate continued negotiations with the reviewer as it was still her position that our client did not have the ability to full-pay the liability, nor make a larger contribution to the liability than the $500 that was originally offered. After intense negotiations, the Offer in Compromise Reviewer agreed to accept the original Offer in the amount of $500, saving our client approximately $45,500.









• A small family-run coffee shop in Yakima, Washington hired Clear Creek to manage a $107,000 liability with the IRS. The owners of the coffee shop also had personal liabilities totaling $8,000. Our Client hired Clear Creek when a 'Final Notice of Intent to Levy' was issued even though our client was working with their Revenue Officer. The Associate assigned to the case was able to negotiate a hold of enforced collection action until all the requested documents were obtained by our client and submitted to the Revenue Officer. The Associate also negotiated a partial payment Installment Agreement of $100 per month for both the business and personal liabilities. Because of the IRS' Statute of Limitations, numerous periods of the liability will drop off during the life of the Agreement saving our client approximately $100,000.









• A cardiac care nurse in Charlotte, North Carolina hired Clear Creek to manage a liability of over $40,000 owed to the IRS. Due to her husband's grave illness, our client was unable to make ends meet, let alone begin making payments to the IRS. Facing foreclosure on her home, our client hired Clear Creek to resolve the growing liability. The Associate assigned to the case first found some irregularities and was able to lower the tax liability to under $28,000. Within two months of the hire date, the Associate and his assistant were able to work as a team to provide detailed financial statements to the IRS and negotiate for the account to be placed in Status 53, or an uncollectible status. At this stage, we are in the process of discharging the lien on the client's home so that she will be able to sell the home rather than face foreclosure. With the account in Status 53, our client will not be required to make any payments on her liability, and will be able to instead use those funds to make ends meet and care for her husband.









• An individual in Granada Hills, California with outstanding liabilities to the State of California contacted Clear Creek to establish an affordable payment plan once he had completed filing all outstanding returns. Once the returns posted with the State, the client owed around $20,000. The Associate assigned to the case negotiated two stays of enforced collection action, yielding several months without any levy action. After reviewing our client's financial statements, the Associate submitted them to the State Revenue Agent with a request to grant our client one year in hardship status. The State will not collect against our client for one year, allowing him to make payments as his income allows.









• A beauty salon in Jefferson City, Missouri hired Clear Creek to assist in the management and resolution of its outstanding tax liability in the amount of $15,000 to the IRS. Our client worked with us in finalizing accurate financial information necessary for Clear Creek to be able to propose a resolution strategy. The business financial statements actually showed a loss at the end of each month. The Associate assigned to the case established a good working relationship with the Revenue Officer and successfully negotiated Status 53, or 'Currently Not Collectible', reducing our client's burden of making monthly payments. As long as our client remains current with taxes moving forward, the past due taxes will remain uncollectible.









• A floral shop in Houston, Texas hired Clear Creek to manage a $40,000 liability owed to the State of Texas. Prior to Clear Creek's communications with the State, the Comptroller had threatened to close the floral shop and seize all assets and inventory. The Associate assigned to this case negotiated a 'Stay of Enforced Collections' to protect our client's assets while compiling requested financial documents. After evaluating several options, the Associate determined that the best resolution was to negotiate an Installment Agreement with the State. Clear Creek negotiated a two-year payment plan for $1,350 per month. By doing so, the business was saved from forced liquidation and continues to provide flowers to Houston area residents today.









• An individual from Littleton, Colorado hired Clear Creek with an assessed liability of nearly $20,000. The Associate assigned to the case discovered that all liabilities stemmed from substitute returns from the IRS. The Associate worked with our client to get the original returns prepared and submitted to the proper unit of the IRS. The process took so long that a Final Notice of Intent to Levy was issued, which the Associate promptly appealed. The original returns eventually posted to our client's account, but since the most recent returns posted first, refunds due from those periods were reapplied to earlier periods. Once the earlier periods posted, the IRS determined that no refunds could be issued because of the three-year statute of limitations on requests for refunds based on the original filing of returns. The Associate successfully argued with the Appeals Department to return the refunds from recent periods to their original years which resulted in over $9,000 worth of refunds for the client. Thus, an original liability of nearly $20,000 was removed completely, and over $9,000 was returned to the client.









• A printing company in Seattle, Washington, hired Clear Creek to manage an IRS liability in the amount of $50,000, however, they were unsure of how much they actually owed due to the fact that they had several missing returns. The Associate assigned to this case had discovered that there were several missing returns and that our client had not been able to reach compliancy for quite some time. After the missing returns were filed and the total liability was assessed, we had informed our client that the actual amount due for the business was over $128,000, and discussed all options available to them at that time. After carefully considering all options, our client had chosen to move forward shutting down and reopening another entity, and began working towards making this happen. A Certificate of Discharge was filed with the Internal Revenue Service and after extensive and lengthy negotiations, it was finally approved. The Trust Fund was not assessed to our client personally, and all remaining assessment statutes will expire by 2011. Through our intensive negotiations, our client received a savings of well over $120,000.









• A private security company located in Surfside Beach, South Carolina hired Clear Creek to manage a corporate liability of $115,000. After further review of our client's case, it was determined that the owner also had a single member LLC that owed approximately $60,000 as well. The Associate assigned to this case determined that there was a lack of viability for the corporation and with help from Clear Creek, the owner shut this business down immediately. In the midst of this process, the Revenue Officer assigned to both cases attempted to take aggressive enforced collection action. While stopping all forms of collection action against our client, the Associate assigned to the case determined that the single member LLC was not viable either, and Clear Creek again helped with the shut down of this business. As the Trust Fund portion of the liability of $129,296.87 was assessed to the officer of the businesses, it was determined that the individual had a lack of personal income and assets, and due to the amount of liability owed to the IRS, it was not possible for him to repay this debt. After many negotiations with the Revenue Officer, the Associate negotiated a Status 53 resolution for the companies which means that our client is free from collections until the statute of limitations runs out on all of the balances due. This resolution saved our client approximately $250,000.









• Our client, a small family-owned butcher and deli business in Indiana, hired Clear Creek to resolve a State assessed tax of $60,000 and an IRS liability of over $20,000. In working with the IRS, Clear Creek has been able to show that the client is unable to make any payments and has secured Status 53 or uncollectible status with the IRS. We have negotiated holds of enforcement on the client's account with the State of Indiana to allow them time to file the returns. Once these returns post to the system, the State liability will be reduced from $60,000 to roughly $5,000. We are in the process of negotiating that the $5,000 in State liability also be placed in uncollectible status. An individual hired Clear Creek to manage a state of North Carolina tax issue stemming from a move our client made from Colorado to North Carolina. In 2001 our client moved, but continued to work for the same company. In 2007, our client received written correspondence from the state of North Carolina that she owed over $7000 in state income tax due in large part from federal income tax information showing she resided in North Carolina. Our client claimed that this State income tax had been paid to the State of Colorado by her employer, rather than the tax being paid to North Carolina as it should have been. The State of Colorado had no record under our client's social security number that she had ever paid income tax to the state. Therefore, the Associate had to contact our client's former employer in order to establish where our client's state income taxes were being paid. Our client continued to maintain the position that her State Income Tax was being withheld by her employer, and paid to Colorado by the employer. In researching this claim, many of the Human Resource Personnel were less than cooperative because to them it didn't make sense that the company would be paying an employee's taxes on her behalf. We maintained our faith in our client's claim, and stayed persistent until finally someone was willing to help. After at least a dozen more calls than it should have taken, we were finally able to find someone who could locate the precious employment record located in some remote and obscure warehouse somewhere in California. The document did verify our client's claim. Therefore, North Carolina was at fault for assessing our client the amount of income tax it had for 2001. We presented the hard to find document along with an IRS W-2 wage statement to a North Carolina Agent. After some verbal persuasion, the North Carolina State Agent released the garnishment on our client's wages, the outstanding debt of the client was settled, and a refund of $466 dollars was issued to our client.









• A vitamin distributor in New Hersey had numerous missing 940 and 941 returns resulting in $9,380 liability owed to the IRS. The Associate negotiated a three week hold with the Revenue Officer so the client could file the missing returns. Unfortunately the returns and all tax records were destroyed during Hurricane Charley, however, we were able to provide the insurance claim as proof of damages to the Revenue Officer who then agreed to place the single quarter of liability into uncollectable status provided our client filed her 940 returns for 2003 and 2004, as she was the only employee at the time. Our client filed her returns and now her liability which has been paid totaled $208.









• An individual in Seneca, South Carolina hired Clear Creek to manage a $320,000 liability owed to the IRS which was constantly harassing him. As a retired 83 year old he did not want to deal with the stress and hassle that the IRS was subjecting him to. His Social Security wages, his only income, had been garnished, severely limiting his ability to maintain any kind of quality of life. He had also received a levy against his bank account which took several thousand dollars that he had been relying on. As his liability was so high, the IRS was unwilling to leave him alone and he was terrified of further collections against him. The Associate assigned to this case entered our powers of attorney forms, and had a rough negotiation with Automated Collection System for a hold on Enforced Collections, however, once successful, this was the first peace of mind our client had experienced in quite some time. Once we had the hold in place, we obtained all of the information that we needed to file our client's missing returns and eliminate the Substitutes for Returns that the Internal Revenue Service had filed against him. Over the next several months we ensured the IRS that our client had the necessary resources to get his missing returns completed and filed. Automated Collection Systems did not file the returns expediently or was very willing to speed up the process. In fact, due to the high dollar amount, ACS stalled and continued to attempt collection action to the very end. When the dust cleared we saw that we had not only been able to reduce our client's liability to zero, but had, in fact, ensured that he received a refund check from the Internal Revenue Service to the tune of $12,000.00!









• A developer in Upper Saddle River, New Jersey hired Clear Creek to manage an IRS liability of $902,000. When our client's business was up and running, it had neglected to file some 1120 returns and some 941 returns back in 2004. Due to the timeframe of this liability, we instructed our client to file a 'zero return' for the first quarter of 2005 and to not file 1120's due to the fact that there is nothing for the liability to attach to. In the end, our client walked away from the IRS being able to asses him personally and since the business is now a defunct entity, our client walked from the full balance of $902,773.81!









• An owner of an RV business in Montana had accrued more than $159,000 in outstanding tax liabilities owed to the IRS. Our client was approaching retirement, so we decided that the best course of action was to shut the corporation down and transfer ownership to some long-term employees who would then hire our client. Once this was in the works, we were in the process of filing an Offer in Compromise, however our client was not timely in submitting documents nor transferring ownership, however, the Associate managed to keep the IRS from levying the old and new business for several months. Eventually, an Offer in Compromise was accepted for $13,696 on the $80,000 in Trust Fund taxes that our client owed. In total, we saved our client over $145,000 from the original liability.









• When an individual in North Carolina contacted us regarding a $15,000 liability owed to the state, he was being harassed for not filing individual tax returns that the State said he had never filed. The State had been actively collecting against him for two years, and were still trying to get money from him after he was laid off from his job, lost his car and all his possessions, and was forced out of his home. He was adamant that he had filed those returns when they had been due several years ago. The assigned Associate's initial strategy was to attempt to get the information that the State had used to generate the substitutes tax returns. The State Revenue Agent could not locate what they had used, and told the Associate that it didn't matter much anyway; she would still attempt to collect. After this lack of cooperation, the Associate investigated the issue with greater scrutiny, and noticed that the statute of limitations on assessment and collections had passed. This Associate pulled up North Carolina's Revised Statutes and Tax Code and found the information regarding the states statute of limitations. This Associate called the State Revenue Agent, statutes in hand, and argued with her for some time. Eventually she was forced to contact her supervisor, and promised that she would call back to discuss the issue in further depth. The next call that this Associate received from the State Revenue Agent was a notification that the total liability was being dismissed, and that our client was free of any and all liability to the state of North Carolina.









• An individual hired Clear Creek Consulting to manage an IRS liability of $58,749.37. After reviewing financial information and current assets the Associate assigned to this case determined that an Offer In Compromise would be the best resolution for our client. The Associate submitted the Offer to the IRS in the amount of $91.27. The Offer came back denied, at which point we submitted an amended Offer in the amount of $6,946.64. The Offer was approved saving our client $51,802.73.









• Owners of a masonry business in Independence, Iowa hired Clear Creek to manage an $88,000 liability owed to the IRS. After much consultation, the Associate assigned to this case negotiated the closure of this business with the IRS as this was the owners desire, however, they agreed that only one owner was to be assessed with the Trust Fund. Once it was all completed, only one owner was assessed and $30,000 of liabilities were removed.









• Upon receipt and review of the account record with the State of Michigan for Sales, Use, and Withholding Taxes, the Associate assigned to this case discovered that our client was being charged an assessment that did not make sense. After contacting the State of Michigan and directing their attention to the matter, the assessed amount of tax liability was promptly removed from the total balance due. The total amount removed, and saved for our client for Sales, Use, and Withholding thus far equaled $17,393.69. We are now negotiating an Installment Agreement.









• Upon contact with the IRS for our client who hired our firm to manage an $80,000 liability owed to the IRS, the Associate discovered that our client was only receiving credit on behalf of two out of three dependent children residing within their household. After further research on the discrepancy, the client in fact claimed three separate dependents on his 1040 return, with one SSN incorrectly printed on the form. The oversight had not been recognized as far back as 2000 by the IRS or our client. Once we were able to receive the proper documentation from the taxpayer, we again contacted the IRS and this resulted in a savings of over $4,000 for our client. We are now negotiating an Installment Agreement for the balance.









• An ambulance transport company in Alabama hired Clear Creek to manage an ongoing IRS debacle. The Associate assigned to this case received notification from the IRS that the liability owed for the 2nd Quarter 2005 941 tax was found to be in error and that the taxpayer's total balance increased from the original amount determined. The account was assessed to the CAWR unit of the IRS for examination, which is when and where the initial change was made by the department to increase the liability because of a discrepancy between the W-2's and 941 tax on behalf of our client. Our client was already on an Installment Agreement, and all payments were being applied to the 2nd Quarter 2005, but the IRS stated that the 4th Quarter 2005 had never been filed. After discussing these issues with the taxing authorities it was determined that our client was fixed to a payment plan that was bound to default in a re-occurring pattern due to the fact that all payments were being applied to the single 2nd Quarter alone. Initially, it was requested that a formal letter with reasonable cause accounting for the incorrect assessment be submitted with the missing return, to the CAWR unit. Upon further discussions and negotiations, we sent only the 4th Quarter 2005 returns to the specified unit, as requested by the IRS, as well as informed the client to update her records with each division. Once the return was sent to the correct contact, and the misappropriated assessment was communicated to be inaccurate through the means of the federal government's account records, the official adjustment was made and the total liability for the 2nd Quarter 2005 was corrected from $285,078.86 to approximately $7,368.01.









• A construction company in East Wenatchee, Washington hired Clear Creek to manage a $46,202 owed to the IRS. The Associate assigned to this case showed the Revenue Officer that our client's W-2's and W-3's matched and the 1st quarter 2003 needed to be adjusted and the additional tax assessed, in the amount of $20,160.42 needed to be removed. This Revenue Officer was retiring and assured us that it was taken care of. Our client tried to sell one of his finished properties, however, it still showed a tax lien in the amount of $37,700.92 on the property he was trying to close. Ultimately, we had our client go ahead and pay the lien off with the funds from escrow. We then sent a petition over to the Taxpayer Advocate and once again showed that the W-2's and W-3's matched. We requested that the additional assessed tax, along with penalties and interest, be removed and refunded back to the taxpayer. Not only did the Internal Revenue Service refund the amount of the levy, they issued and additional amount of $633.00 in interest owed to the taxpayer for a refund in the amount of $39,236.85.









• A floral shop in Allentown, Pennsylvania hired Clear Creek to manage a $45,000 liability owed to the IRS. Of this amount, our client owed $14,000 in Trust Fund, so the Associate assigned to this case assisted in the formation of a sole proprietorship for our client and shutdown the corporation. Our client paid approximately $4,000 in a Certificate of Discharge which was negotiated to partially cover some of the Trust Fund tax liability. The Associate then negotiated Installment Agreements to the IRS and to the State for $250 each. In the end, we saved our client saved over $30,000.









• A gas line installation business in Lynnwood, Washington hired Clear Creek to manage an $85,000 liability owed to the IRS. After much consultation the Associate assigned to the case decided that the best course of action was to shut this business down and open another entity. Although the Revenue Officer was threatening an alter-ego determination, the Associate managed to explain that this was the only manner in which to resolve this issue. In doing so, we saved our client approximately $50,000 in past due taxes.









• A computer consultant in Salt Lake City hired Clear Creek to manage a $150,000 owed to the IRS. Although a final resolution is yet in place, the Associate assigned to this case crafted a plan that would enable the statutes to run which immediately saved our client $38,000. We are currently in the process of proposing an Installment Agreement after requesting a Revenue Officer to be assigned.









• A bar and grill in Madisonville, Louisiana hired Clear Creek to resolve a $25,000 liability owed to the IRS. The Revenue Officer moved forward to assess the owner of this business personally which according to our client, would lead to a divorce. The Associate assigned to this case held off this assessment through Appeals on the grounds that our client needed time to refinance a property to full pay the liability. We did manage to hold off on this personal assessment, the liability is paid in full and he is still happily married.









• The owner of a general store in West Virginia hired Clear Creek to manage a $140,000 liability owed to the IRS. Because the owner had a party interested in buying his business, but refused to buy it with liens attached, an immediate solution was necessary. The Associate assigned to this case called the Group Manager directly, and negotiated a fast track Offer in Compromise by agreeing to an offer in the amount of $110,000 and submitted the paperwork soon thereafter. Within weeks, our client's tax obligation and associated liens were erased and he sold his business within weeks of this issue being resolved, not to mention garnering a $30,000 in tax savings.









• A supper club in Wisconsin hired Clear Creek to manage a $26,000 liability owed to the state for past due sales taxes. The Associate assigned to this case attempted to negotiate a settlement with the Department of Revenue but this was rejected. We then submitted another proposal but this was also rejected based on our client not being timely with her most recent filing requirements and payment. Due to our client's past history the DOR sent her case to the State's revocation unit in order to revoke her sales license. Generally, the revocation unit with the Wisconsin Department of Revenue does not negotiate any type of payment plan until the taxpayer either pays the liability in full or sales license is revoked. We contacted the appointed revocation specialist and she would not negotiate any type of payment plan either. We then contacted her supervisor and negotiated with him to at least consider a payment arrangement. We then submitted a formal proposal to the revocation unit. Although this proposal was also rejected we were able to negotiate further with them resulting in a payment plan including an extension of when our client's revocation hearing will take place. With this date being set well into the future, our client is now positioned to abide by the payment schedule we arranged and if she is successful she will pay her liability in full prior to the hearing date, and her sales license will not be revoked.









• An individual in Tracy, California hired Clear Creek to resolve a $16,000 liability assessed to our client by the state. In researching this issue, we concluded that this assessment was improper as the additional income the State reported was due to income she received as a result of life insurance proceeds our client received after her husband passed away. We submitted a protest of the assessed tax arguing that the assessment was incorrect. In short time, we were informed that the State removed the assessed tax and our client is free and clear of this liability.









• An insulation installer in Fort Smith, Arkansas hired Clear Creek to resolve a $93,282 owed to the state of Arkansas. This was a Withholding Tax liability that stemmed from 1998 to the present. Through negotiations with the taxpayer assistance department the Associate assigned to this case was able to close out our client's withholding account from September 2004 through current, and in the process eliminated the liability that was associated with it. After these periods were removed, there was a balance of approximately $15,000. Because the State of Arkansas only allows for closed accounts to enter into an Installment Agreement for only the base portion of the tax, the Installment Agreement balance approximates $7,000. Our client is thrilled to only be paying monthly installments of $157.









• The owner of a now closed barbeque retailer in Lebanon, Tennessee hired Clear Creek to get the IRS off of his back as the IRS was trying to collect approximately $20,000 in past due taxes.Because this now defunct company did not file many returns, the IRS would not grant an Installment Agreement and was content with simply levying our client's bank account without warning. The Associate assigned to this case convinced the IRS that a voluntary wage garnishment may make more sense for both parties. In this instance, the IRS is guaranteed payment and our client is basically on an affordable payment plan although it is called something different. Furthermore, our client can now sleep at night, knowing what his monthly payment will be and is no longer in fear of enforced collection, nor does he have to hire an expensive accountant to file past due returns.









• A protective coatings distributor located in St. Louis, Missouri hired Clear Creek to manage a $180,000 liability owed to the IRS. After much consultation, it was agreed that the best course of action was to reorganize this business. With the IRS agreeing to this resolution strategy, the associate assigned to this case negotiated a Certificate of Discharge in the amount of $1,500 which saved our client $178,500.









• A Chinese Buffet located in Buffalo New York hired Clear Creek to manage a $290,223 liability owed to the state. The Associate assigned to this case successfully negotiated an Offer in Compromise and in the process extended the deadline of the money due twice so that the client could actually pay off the balance. In the end, we saved our client $13,935.53.









• A woman in Fargo, North Dakota hired Clear Creek to manage a $20,950 liability owed to the IRS and had a pending wage garnishment against her. The Associate assigned to this case prevented the wage garnishment and negotiated an affordable $270 monthly Installment Agreement for our client. Unfortunately our client lost her job due to too many missed days at work because of her cancer treatments. After more negotiation, the Associate managed to have our client's liability put into Status 53 saving our client $19,000 and now our client can put her energy into getting healthy.









• An individual from Austin, Texas hired Clear Creek to resolve an issue stemming from a $496,173.90 liability owed to the IRS. Although the client had closed his business down prior to hiring Clear Creek, our client still had a liability of $267,899.79 in civil penalties. The Associate assigned to this case tried to formalize an Offer in Compromise, however, the IRS would not accept the Offer because the government thought our client had additional funds. After many tedious negotiations, the IRS was worn down and they accepted a Partial Pay Installment Agreement. In this rarely negotiated agreement, our client will pay $1000 per month for 10 years. This Agreement saved our client $147,899 in civil penalties.









• A fitness center in Muncie, Indiana hired Clear Creek to resolve an IRS liability of approximately $50,000. After much consultation, it was decided that the best course of action was to close the business, and draw up a Certificate of Discharge on the remaining assets which totaled $3,142.25, Although this was the agreed upon value of the assets, we negotiated this figure down to $2,000. We then consulted our client to make some voluntary payments which brought the liability down to $7,125. Once this was the balance, an Installment Agreement was negotiated for $125 per month to be paid over a five year period and our client was thrilled that such a small liability remained to be paid in such small payments.









• A detective agency in Hebron, Ohio hired Clear Creek to resolve a $31,000 liability owed to the IRS. In resolving this liability, the Associate filed protests of the Trust Fund assessment so that our client could borrow money to address the Trust Fund portion of the tax. If a lien had been filed against our client personally, the loan would not have been granted. Once the protest was agreed to, the Revenue Officer accepted an affordable Installment Agreement of $1,000 per month for the balance due.









• After retaining another competing firm, an air conditioning installation business in Palm Desert, California hired Clear Creek to manage their $827,000 liability owed to the IRS. With much consultation, it was agreed that the best course of action was to close the business. Before the business was closed, we consulted our client on how to collect all of the company's account receivables, and we negotiated a Certificate of Discharge for $22,000 on the assets. Our client also secured a loan and made a voluntary payment of $50,000 to reduce the outstanding balance to $108,000. In following our recommendations, we saved our client over $500,000 in IRS obligations.









• A truck power washing company located in Anchorage, Alaska hired Clear Creek to manage a mounting problem with the IRS. When retained, the client had several missing returns that we managed to get filed and once these posted, our client had approximately $120,000 in outstanding tax liabilities. After much consultation, it was decided to change this company into a sole proprietorship and file a Certificate of Discharge on the assets which were valued at $8,000. In doing so, over $60,000 was discharged. Furthermore, this business was being levied by an aggressive Revenue Officer who eventually agreed to this resolution strategy.









• A wedding and prom dress company in Indiana hired Clear Creek to manage a $25,544.17 liability owed to the IRS. After much consultation with respect to the company's financials, it was decided that the best method for resolving this issue was to close the company. In doing so, our client will now only be responsible for the Trust Fund portion of the tax which is approximately $8,000. Our client is thrilled to have been shown the big picture, and is now on an affordable Installment Agreement. Furthermore, this stress is now removed from this individual's life.









• A business owner in Dover, Delaware hired Clear Creek to manage an outstanding tax liability of $500,000 owed to the IRS. Although this business was partially owed by her family, this business owner did not want her family or husband know of this huge issue. By successfully closing the corporate entity and submitting a Certificate of Discharge for the assets, the Associate assigned to this case shaved off $350,000 in liabilities. To reduce the the remaining $150,000 which was assessed to our client personally in the form of civil penalties, we filed and negotiated an Offer in Compromise which was accepted for $55,000 saving our client another $100,000.









• A security company in Bergen, New Jersey hired Clear Creek to manage an $80,000 liability owed to the IRS. This liability stemmed from a company that was closed in 2004, however, the manner in which the company closed was done improperly. When a newly assigned Revenue Officer was looking for full payment of the balance due, the Associate assigned to this case formally closed the business and filed all final returns. Once closed, the last formal company financial statement stated tangible assets of approximately $400,000, however, the Associate negotiated that there were only $7,000 in assets remaining and that this is the amount for which the Certificate of Discharge should be filed. The Revenue Officer agreed to this figure and enabled this payment to be directed toward the outstanding Trust Fund portion of the tax due. In the end, our client will have to pay about $25,000 in the form of an affordable Installment Agreement, saving our client approximately $55,000.









• A coffee and banking company located in Sacramento, California hired Clear Creek to manage an IRS liability of $523,535.99. At issue was the fact the Revenue Officer had alter ego case built up against our client for accruing a tax debt, closing the business and reopening an identical enterprise doing the same line of work with the same ownership in place and had accrued another significant debt with this company. Furthermore, the client was in the process of opening up three other businesses doing the same line of work which would have been assessed the full liability in this Alter Ego case if the Associate had not negotiated that the client would repay this amount over a 10 year time frame in the form of a formal Installment Agreement thereby saving our client's growing enterprise. No personal liens were filed against our client, thereby saving their credit too.









• A real estate renovations company in Elkins Park, Pennsylvania hired Clear Creek to manage three tax liabilities which follow: Approx. $10,000 to the IRS, $10,000 to the state and $18,000 to the city. The desire of the owner was to pursue shutting down the company which the Associate assigned to this case managed to do. In the process, each taxing authority desired to pin the tax on the owner, however, with diligence, we managed to have the entire federal and state tax liabilities reduced to zero and our client ended up paying $9,000 to the city which was paid over a two month period.









• A funeral home business in Washington, Ohio hired Clear Creek to resolve an outstanding tax liability owed to the state in the amount of $21,113, however, the Associate assigned to this file noticed that our client was incorrectly assessed for another $1,429.84 which was immediately removed once this 'oversight' was pointed out. Our client mentioned that they needed assistance in refinancing their home and wished to use these proceeds to pay off this liability. By negotiating with the State that the State was to receive payment in full, the State agreed to reduce the liability down to $16,000 which saved our client $5,113.









• A marketing company in Brooklyn, New York hired Clear Creek to correct a mess our client made prior to our representation which involved shutting down their company. This company owed the IRS approximately $175,000 when it shut down. The owner opened a new entity which promptly accumulated another $175,000 in new liabilities. The Revenue Officer was moving to have the new entity become liable for the prior company's liability which is known as 'successorship' determination. With much negotiation, the Associate managed to get the Revenue Officer to back off and accept a Certificate of Discharge in the amount of $7,000 even though the now defunct company's balance sheet showed assets worth approximately $100,000 which immediately saved our client $93,000. Due to our management, our client is now free from enforced collection and successorship liability. Our client is now making affordable Installment Agreement payments to address this liability.









• A hair and massage business located in Lombard, Illinois hired Clear Creek after another tax resolution firm based in Broomfield, Colorado failed to resolve our client's outstanding tax matter. Our client owed $296,000 to the IRS and after her negative experience with this competing firm, building trust with our new client was difficult, but not impossible and keeping this liability from her husband was even more of a challenge. After much discussion, the Associate assigned to this case convinced our client that we could close the company and prepare a Certificate of Discharge for the assets and have the Trust Fund assessed to her personally as she wanted to position the company for sale. Our client agreed to borrow money to pay off the Trust Fund and now she has three solid offers to purchase her company for over $100,000 which will more than cover what she must repay on the borrowed funds. Her Certificate of Discharge on the assets was accepted for $1,675 and we saved her approximately $140,000 in penalties, interest and tax.









• A roofing company located in Switzerland, Florida hired Clear Creek to protect them from having some property seized by the IRS to satisfy a liability of $80,000. In short, the Associate assigned to this case protected this property and all other company assets from seizure, and positioned the company to sell another property that the Company's owner did not mind selling to satisfy this debt. Once the property was sold and the liability was paid, the Associate negotiated a penalty abatement in the amount of $30,000 for our client.









• A Manufacturing company in Neshanic Station, New Jersey hired Clear Creek to manage an IRS liability of $50,000 and a state liability of $9,000. Within months the Associate assigned to this client successfully negotiated an Offer in Compromise with the IRS for $6,969.43 saving our client over $43,000. With respect to the liability owed to the state of New Jersey, we negotiated that because the business has been closed for several months, all the penalties and interest on this liability should be abated. The State Revenue Agent gave in and this $9,000 liability was settled for $1,943 which will be paid over the course of several months.









• A mobile home dealer in Little Rock, Arkansas hired Clear Creek to manage an IRS liability of $250,000. After all avenues were exhausted, our client decided to re-incorporate, and we filed a Certificate of Discharge on the assets saving our client over $125,000 in penalties and interest. We are now in the process of preparing an Offer in Compromise to absolve the remaining balance.









• A floral shop in Chico, California hired Clear Creek to manage a $65,000 liability owed to the IRS. The Associate assigned to this client negotiated that because much of the liability was from the 1990's, the ability for the IRS to assess the Trust Fund had run statutes, and therefore the liability was reduced to $15,000. Furthermore, the Associate negotiated to have some other prior payments reapplied to the Trust Fund, further reducing the liability to below $10,000. Due to this small amount, the Revenue Officer agreed to not assess the Trust Fund Recovery Penalty which preserved our client's personal creditworthiness. Our client is now selling the business to her daughter and because the assets only consist of some refrigerators and office supplies, the $65,000 liability will be settled for a few hundred dollars.









• A diner in St. Paul, MN hired Clear Creek to manage an IRS liability of $45,000. In discussing all of the resolution strategies available to our client and learning that our client wanted to position the business for sale, we concluded that the best resolution would be to prepare a Certificate of Discharge on the assets and re-incorporate the company under new ownership. In so doing, our client will settle this liability for less than $10,000, and will not be assessed the Trust Fund Recovery Penalty which will preserve our client's personal creditworthiness.









• A former client of a larger firm based in Broomfield, Colorado hired Clear Creek to resolve a tax issue that was basically ignored by the previous Power of Attorney. At issue was the need to preserve our client's credit history, who owned a residence home for senior citizens in Tucson, Arizona so he could move forward with solidifying citizenship for his wife who was still living overseas. With great creativity we secured a loan which was no small feat for our client to address the Trust Fund portion of the IRS liability of $45,000 so this would not be assessed to him. If assessed, this would have all but stalled the process of making his wife a US citizen. The remainder of the liability was placed into an affordable Installment Agreement that the business is now paying.









• A landscaping contractor in Sudbury, Massachusetts hired Clear Creek to resolve a $200,000 liability to the IRS. Due to the ignorance and incompetence of the assigned Revenue Officer, this case was only resolved due to the persistence of the Associate assigned to this client. By taking this case three times through the Appeals process, we were finally able to attain the buy-in necessary to formally close this business down and have the Trust Fund assigned to the responsible parties. We then had to explain the situation to the Certificate of Discharge Reviewer because the Revenue Officer's notes were completely incorrect. With diligence, we were able to straighten everything out, secured a loan to pay off the Trust Fund, and our client is now 100% compliant and has no liability.









• First, it is important to note that we finalized for our client, a proprietary trucking and hauling business located in Richburg, South Carolina, that their entire IRS liability of $100,000 was to be placed into a non-collectible status, indefinitely. Neither the IRS or the State Department of Revenue has any interest in levying or seizing our client's assets. The issue that necessitated immediate attention had to do with a Certificate of Discharge application, and a priority 1st mortgage on the property involved in a personal injury claim against the owner several years ago. Due to this legal matter, the owner proceeded to foreclose on the property. Late one Friday afternoon the Associate was notified that the property was to be auctioned the following Monday. We had attempted to have a Certificate of Discharge application accepted; however, the owner financing arrangements proved to be too difficult to push through with Technical Services. It appeared that the property would be sold at auction, and little, if any, of the proceeds would go to the Internal Revenue Service tax debts. After much brainstorming, discussions with four different attorneys representing our client on this legal matter, the Internal Revenue Service (Technical Services), my client, and the potential buyer listed on the Certificate of Discharge application, the Associate was able to come up with an 11th hour proposal that everyone could agree on. Rather than sell the actual property that was in question (93 acres of wooded area surrounding the business), we would sell the mortgage on the property. This transaction would be free from any interference from the Federal and State Tax Liens, and would allow the buyer to remain in primary lien position. When resubmitting our Certificate of Discharge proposal, we could utilize this mortgage as partial satisfaction of the agreed upon purchase price, with all remaining proceeds, $140,000, going to the IRS and closing costs. Working with the attorneys over the weekend, we were able to put a halt to the auction within approximately 2 two hours of the sheriff's sale on Monday morning. Had the brakes not been put in place on this, the taxpayer would have had to file bankruptcy, or enter into costly litigation. Instead, we were able to retain the property that would best be served in repaying the IRS.









• A landscaping contractor in Cleveland, Ohio hired Clear Creek to manage and resolve a $725,000 liability owed to several Ohio State tax departments. In submitting several Offers in Compromise to the State of Ohio, the Associate negotiated the liability down to $150,000 which normally must be paid in one lump sum, however, in this circumstance, the payoff was negotiated over a seven year time frame, thereby saving our client $575,000.









• A security systems business in Kingwood, New Jersey hired Clear Creek to resolve a $45,000 liability to the Internal Revenue Service while he was attempting to sell this business to another company. The Associate assigned to this case negotiated a settlement of $11,000 on the company's assets and protected our client from being assessed the Trust Fund Penalty.









• A catering business located in New Jersey hired Clear Creek to resolve a $200,000 liability to the Internal Revenue Service. With creatively and persistence, the Associate assigned to this case negotiated that the entire liability be placed into an uncollectible status so long as the business does not generate significant revenues which has not been an issue for several years as our client suffers from a debilitating condition and only works part-time.









• A painting contractor in Leicester, North Carolina hired Clear Creek to resolve a $275,985 liability to the IRS. After consulting with the client on how to best resolve this large tax liability, it was decided to dissolve the corporation and continue this line of work under a sole proprietorship. This strategy enabled our client to walk away from $137,000 in penalties and interest. We are now filing an Offer in Compromise to settle the Trust Fund balance.









• A software company in Houston, Texas hired Clear Creek to resolve a lingering issue involving a $13,000 liability that was incorrectly assessed to an old EIN. Following some forensic accounting on the case, where we were able to locate overpayments and mis-applications of deposits between EIN's, we filed an Appeal to resolve the issue. The Appeals Officer researched the case and concluded that the IRS Revenue Officer botched the case. As a result, the Appeals Officer erased the liability by throwing the liability into Status 53. The tax assessed is a non-trust tax on a non-existent entity and therefore has no ability to be assessed. Therefore, by filing the correct appeal, and researching the accounting of the business and the case, we were able to erase $13,000 in liability for our client.









• A residential and commercial painting contractor located in Lafayette, Louisiana hired Clear Creek to resolve a $60,000 liability to the Internal Revenue Service. The Associate assigned to this case negotiated that due to the destruction of hurricane Katrina, and the consequent demise of this business, that the company should be shut down and reorganized. With the consent of the Revenue Officer, the company was reorganized. Furthermore, the Associate negotiated that none of the Trust Fund should be assigned to our client which relieved him of the entire liability of approximately $60,000.









• A contracting company located in California was assessed W-2/W-3 related Civil Penalties for non-filing and intentional disregard for the 2001 tax year. Our client was assessed a $28,000 penalty for this period and eventually was levied for full payment of this liability. Clear Creek collected all necessary W-2 and W-3 information and upon submission found that our request may take up to 10 months to reach resolution. We contacted the Taxpayer Advocate's Office in California and were able to expedite the process to within 60 days. The taxpayer will be issued a check in the amount of $31,473.70 on August 22, 2006 which includes approximately $2,700 in accumulated interest.









• A client located in West Palm Beach Florida owed 1040 taxes from 1992. The assessed amount was $55,000. Interest of $45,000 had accrued and $7,000 in additional penalty as well. Thus, even with an abatement, the client would pay well over $100,000. The collection statute was getting ready to run in June 2007. Thus, the IRS was going to garnish wages non-stop (which would have full paid the liability given our client's income) or make our client sign a waiver extending the collection statute to payoff the debt on an Installment Agreement. I discussed the situation with the Revenue Officer given our client's disposable income and other debt, and was able to have an agreement accepted where our client pays $3,000 a month for the next 12 months and then is done. Our client will pay $36,000 and the $100,000 liability will be satisfied with no collection statute extension or enforced collection as long as the payments are made.









• A Houston in-home care company retained Clear Creek to resolve an IRS liability of $550,000 and transfer the assets of the company to another firm through a Buy/Sell Agreement. The assigned associate avoided any and all fraudulent conveyance of assets for the new owner while indemnifying the client from the Trust Fund Liability which the new owner would assume while also employing the former owner for a three year period of time. The company is now free from enforcement action and is able to address the liability by making affordable monthly payments.









• A Montana based painting company retained Clear Creek to resolve an IRS liability of $47,000. On our initial consultation, the Associate assigned to this case consulted our client to consider shutting down his company and opening up another company with only contract employees. Within thirty days, the client had a new company up and running with no payroll tax obligations, and the assigned Revenue Officer agreed to dismiss $33,000 in penalties and interest without any of the Certificate of Discharge proceeds being directed to the penalties and interest. These funds were all directed to the Trust Fund balance.









• An Illinois communications company retained Clear Creek to resolve a $2 million liability to the Internal Revenue Service. The assigned associate closed the corporation without any liens or enforced collection which was a specific client request so the client can move forward with capitalizing the new company. The liability was reduced to $500,000 which the client will address with personal liquidity.









• A New York and Florida restaurant chain had been battling continuous levies from both State Taxing Authorities on a total liability of $450,000. With the State of Florida, the Associate negotiated to have the file taken from the State Revenue Agent, and have it reassigned, and in the process had all money that had been levied returned to the client. The client is now in an affordable Installment Agreement with the State of Florida. With the State of New York, the Associate negotiated the client's previously negotiated Installment Agreement reduced in half and it is now affordable and manageable.









• After dropping a competing firm that had not managed to negotiate a resolution for our client in over two years, this Ohio-based tool and mold company now has a pending Installment Agreement all but finalized because the Associate assigned to this file managed to demonstrate to the Revenue Officer on this file that the assets in question were not enough to secure lending to pay down the $83,000 IRS liability. Within a few months, the Associate, using great creativity, managed to finalize an agreement that our competition could not obtain in two years.









• A competing firm was not able to obtain lien releases for several periods of liability in which the liability was paid in full. Within several weeks, the Associate assigned to this file secured the release of these liens through the state and county offices which enabled our client to obtain a business loan so that they could grow their business and pay down some other liabilities and our client is now cash flow positive.









• A Home Grocery Service in Willoughby Ohio retained Clear Creek to resolve a lingering IRS issue original involving $64,000 in successor liability that stemmed from a poorly executed debt restructuring plan months ago. By arguing that the new entity is different and that the equity in some business property is not worth seizing due to its encumbrance over the life of the collection statute, we were able to discharge the lien interest in the property, and remove all successor liabilities. We successfully negotiated that the new entity must pay a nominal $1,500 on the remaining corporate liability and the owners are now on an affordable $250 monthly Installment Agreement for the Trust Fund balance that approximates $32,000. Most of this liability will not be paid, however, because the statutes to collect will expire in a few years. At the very least, we effectively cut our client's liability in half.









• Clear Creek implemented a new resolution strategy that has only been recently permitted by the IRS. This new strategy is called a Partial Payment Installment Agreement which was successfully negotiated for a Utah Pluming Company. We explained to the Revenue Officer that the financial condition of the taxpayer could not support a traditional Installment Agreement Payment Plan, and that the entire liability of over $40,000 would never be fully paid. To resolve this issue, we negotiated a five year Partial Payment Plan for $500 per month, even though penalties and interest would continue to accrue daily over the next 60 months resulting in significant savings for our client.









• Once retained, the Clear Creek associate assigned to this Pittsburgh manufacturing company negotiated with the Attorney General's office to hold off on all civil prosecution until we had a firm grasp on the financial condition of this company. By auditing the company's books, we discovered that the former bookkeeper hid numerous state and federal tax notices and was funneling thousands of company dollars into her personal account. We immediately filed an appeal with the Internal Revenue Service and a police report which will be useful in abating penalties associated with this issue. The client is now making voluntary payments to the IRS Trust Fund liability while we continue our audit. Furthermore, the state accepted our formal proposal for an affordable State Installment Agreement.

• Clear Creek is changing the way people get tax help
• Proprietary Software unique to our industry for fast Tax Resolution
• End tax bank levies and property seizures
• Thousands of resolved tax cases
• Qualify to settle your taxes for pennies on the dollar
• Get tax help once and for all!