IRS Fresh Start Program

The IRS Fresh Start Program is not a program you apply to; it is the name given to a set of 2011 and 2012 changes that raised installment agreement thresholds, expanded Offer in Compromise eligibility, and adjusted lien filing rules.

The changes are now simply the rules. Advertisers use “Fresh Start” to suggest a special amnesty that does not exist, and the IRS has warned taxpayers about it.

Why it matters: anyone promising to enroll you in Fresh Start for a fee is selling a name, not a program. See Offer in Compromise.

Guides that cover iRS Fresh Start Program

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.