ebotCPA — The Entrepreneur's CPA

    Full payment may create an exceptional hardship

    An Effective Tax Administration offer may be considered when full payment is possible but collection would cause economic hardship or be inequitable. These cases require careful documentation, and the IRS decides whether relief is warranted.

    How it works

    1. 1

      Understand the circumstances

      We review the balance, financial position and circumstances behind the request. We identify whether hardship or public-policy grounds may be relevant.

    2. 2

      Gather records and assess the case

      We organize financial, medical or other supporting documentation and evaluate how it relates to the proposed grounds. The review also considers applicable filing and payment compliance.

    3. 3

      Prepare the agreed submission

      If an offer route is appropriate, we prepare the agreed materials and respond to IRS questions within scope. Acceptance remains an IRS decision.

    Which sounds like you?

    A serious illness affects your finances

    Ongoing treatment may make collection incompatible with basic needs.

    Dependents need essential support

    Payment could leave family members without basic living needs.

    You are older and have limited income

    Available equity may be tied up while income is fixed.

    Circumstances beyond your control created unfairness

    You can document events that may make collection inequitable.

    What we do

    Economic hardship grounds

    An economic-hardship request explains how collection of the full liability would affect necessary living expenses. • Describe the financial and personal circumstances affecting payment. • Gather records supporting medical, dependent-care or fixed-income needs. • Compare available assets and income with basic expenses. • Explain why collection would create the claimed hardship. You receive an organized hardship summary and a list of supporting records for the agreed scope.

    Public policy and equity grounds

    A public-policy or equity request explains why collection would be inequitable under the circumstances. • Establish the relevant events and timeline. • Assemble available third-party and contemporaneous records. • Connect the evidence to the stated equity or policy concern. • Review whether another resolution route better fits the facts. You receive a documented case outline with the evidence and issues identified for review.

    What is included

    The scope reflects the specific circumstances, records and offer work agreed before engagement. • Review the account and relevant financial information. • Organize documents supporting hardship or equity grounds. • Prepare the agreed Effective Tax Administration offer materials. • Address IRS requests within the agreed representation scope. You receive a written scope, deliverable list and fee terms before representation begins.

    IRS authority and references

    These provisions address compromise authority and Effective Tax Administration procedures. You receive the references relevant to the agreed scope.

    Engagement and representation

    The IRS evaluates the evidence under its applicable rules and makes the decision on an offer. You receive a written summary of the agreed representation scope.

    Client perspective

    Proof from Google reviews

    5.0 average · 105 Google reviews · ebotCPA, Irving, TX

    Read all reviews

    “EbotCPA made filing my taxes so much easier than I expected! They explained everything in a way that was easy to understand, caught deductions I didn't even know I qualified for, and made the whole process stress-free. Super responsive.”

    Harrison NdetanTax Preparation · Google

    “Working with Mr. Ebot has been an absolute pleasure. He is highly knowledgeable, detail-oriented, and makes the tax process simple and stress-free. His professionalism, responsiveness, and genuine care for his clients really set him apart.”

    Ndohnwi MomaTax Strategy & Planning · Google

    Published pricing

    These are the current published fees from our service catalog. We confirm final scope and any quoted add-ons in writing before work starts. The $97 Notice Review is credited toward the $497 Case Analysis. Fixed fees, confirmed in writing before work begins. Not a guarantee of any IRS outcome. We never charge a percentage of tax saved.

    Free Notice Decoder / free path

    The free decoder explains your notice from its type and date. No documents are uploaded at the free step.

    Free

    Notice Review

    Send us your IRS notice along with your own transcripts. We tell you what the notice is, what it means, and what the issues appear to be at a high level. This is information, not tax advice.

    $97

    Case Analysis

    We pull your transcripts, analyze your whole situation, and give you a written do-it-yourself plan.

    $497

    Representation

    Power of attorney (Form 2848) and we represent you before the IRS. Flat $1,000.

    $1,000

    Resolution work

    Final scope depends on work type and amount owed.

    Fixed by work type and amount owed

    Common questions

    What happens before offer in compromise: effective tax administration work begins?

    We discuss your goals and records, confirm the engagement scope and fee in writing, and identify deadlines before substantive work starts.

    How do you determine the fee?

    Current catalog amounts and quote terms are listed in Published pricing above. We confirm the agreed work, responsibilities, and any quoted scope in writing before engagement.

    What records should I prepare?

    The records depend on your situation. We provide a focused request list after confirming the work and reporting period.

    Authority and standards
    • IRC § 7122 · Compromise AuthorityStatutory basis for all offer types including ETA
    • IRM 5.8.11 · Effective Tax AdministrationIRS procedures for evaluating ETA offers
    • Treas. Reg. § 301.7122-1(b)(3) · ETA GroundsRegulatory definition of effective tax administration compromises
    • IRM 5.8.11.2.1 · Economic HardshipSpecific guidance on hardship-based ETA offers

    Last updated: