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Creative Settlements

260 Success Studies and Growing!

•A married couple in Virginia hired Clear Creek to manage a business liability of $133,751 and a personal liability of $96,045 owed to the Internal Revenue Service. Our client hired Clear Creek to put a stop to ‘Enforced Collections’ (levies and wage garnishments), that were making it difficult for our client to survive and meet their monthly financial obligations. After reviewing the couple’s personal financial documentation, as well as the business’s financial condition, the Associate determined that our client qualified for a ‘Currently Not-Collectable’ status on their personal tax liability, and a Defunct Business Entity for their business liability. The Associate conducted Appeals Hearings on both cases, and was successful in negotiating a ‘Currently Not-Collectable’ status for both the personal and business liabilities. Now that the couple is free from enforced collections, they are able to focus on growing their new business and saving money to resolve their tax obligations.

•A small business in Texarkana, Arkansas hired Clear Creek to recover $9,566 that was overpaid to the Department of Workforce Services. The State had been ignoring our client’s request for refund, claiming that the business did not qualify for a refund. The Associate assigned to the case made immediate petitions to the State. The State began making the same arguments that the business did not qualify for a refund and that once the State had the withholding for a business, there was no way to reclaim that money. It would just have to be withheld against the company’s future tax earnings. During negotiations, the State’s automatic withholding system withheld more money, running our client’s excess withholding total up to $10,941. These withholdings were completely outside what state law required. Even the notices from the State labeled these amounts as ‘overpayment’ and included the statement ‘this overpayment should be applied to future contributions.’ The Associate argued that businesses have a hard enough time operating and making a profit without the State consistently withholding more excess funds on a monthly basis and that our client needed the funds to operate. The withholding amount just kept growing with no hope that it would be applied correctly or be applied toward ‘future contributions due.’ After Clear Creek persistently called the State and its representative to reconsider the representative had no choice but to discuss this problem with her supervisor. Within two weeks of the additional withholding, a full refund of the $10,941 was issued.


•An individual residing in Lakewood, Washington hired Clear Creek to manage a liability of $1,763,586 owed to the Internal Revenue Service for past due personal taxes and civil penalties. Our client initially hired Clear Creek to negotiate an Installment Agreement, but upon a change in our client’s employment situation, our client required assistance with passing a financial background check for a government position. In order to receive clearance, our client was required to explain every tax lien appearing on the credit report, as well as explaining the current resolution strategy to resolve the tax liability. Since this taxpayer’s liability was predominantly the result of a failed business in early 2000, our client had liens filed in over ten states. After reviewing the financial documentation provided by our client, the Associate contacted the Internal Revenue Service and within two days was able to have a Revenue Officer assigned to the case. Once the case was assigned to a Revenue Officer, the Associate provided a detailed financial overview of our client’s situation and found that he qualified for ‘Currently Non-Collectable’ status. Additionally, the Associate was able to enter our client into an Installment Agreement for $25 per month with the State of California Franchise Tax Board. Both resolutions were achieved within a week, and our client was able to clear his financial background check. Additionally, our client is now in formal resolutions with both the Internal Revenue Service and the State of California, and the Collection Statute Expiration Dates are set to run on all civil penalties in December, saving our client a total of $1,701,880.

•An individual in Texas hired Clear Creek to represent him after an Internal Revenue Service Audit determined he owed personal Federal Income Tax liabilities totaling $22,000 for the 2010 through 2012 tax years. The Internal Revenue Service had audited our client based on faulty information and wrongly filed returns, and our client needed assistance to adequately dispute the audit. The Associate gathered the necessary case history and documentation from our client in order to effectively submit an audit appeal on behalf of our client. After submitting the correct taxing documentation and supporting financial information, the Associate negotiated with both the audit examiner and the examiner’s supervisor for the dismissal of the additional audit assessments along with the abatement of all associated penalties. The Associate successfully negotiated modifications on all years in question, significantly reducing the balances originally assessed. Additionally, the Associate was able to negotiate for the complete removal of all penalties charged to our client from the original audit. Upon negating the Internal Revenue Service audit findings, our client’s total liability was reduced to approximately $10,000. The Associate was also able to place our client into a comfortable monthly Installment Agreement, resolving the remaining Federal liability. The establishment of this resolution ensures that our client will be safe from any further enforced collection actions by the Internal Revenue Service.
• A business woman in Terre Haute, Indiana found herself and her construction grading businesses in debt to the Internal Revenue Service for a combined amount totaling over $70,000. She was attempting to resolve the liability on her own, but with running her own business, she became overwhelmed. She was unable to keep up with payments, deposits, filing of returns, and other tax responsibilities. She came to the conclusion she could not do this by herself and contacted Clear Creek for professional assistance. The Associate assigned to the case immediately assessed the situation, entered representation with the Internal Revenue Service and contacted the federal taxing authorities in order to determine what resolution would work best for our client given the financial condition for both her businesses and herself personally. Our client made the decision to close the business and the Associate was able to facilitate the shut down while working with the Internal Revenue Service to ensure the best possible financial outcome. With our assistance, our client was able to properly close the business and dispose of the assets while resolving all tax liabilities while leaving her with money in her pocket. Currently, the Associate is monitoring the case to make sure all liens have been removed from the assets and will be moving forward to request the refund of penalties and interest for our client.


• A couple in Franklin Tennessee hired Clear Creek to manage a liability of $400,000 owed to Internal Revenue Service for a personal income tax liability. During the initial call with our client, the Associate assigned to this case identified their main objective by carefully listening to the hardship being described. Our client had been struggling for several months maintaining their mortgage due to financial constraints and they did not see any hope for the future. After an unsuccessful attempt to modify the mortgage, our client felt all was lost and they had accepted the fact that they were going to lose their home to foreclosure. Our client expressed their desperation to sell their home before the inevitable foreclosure, but due to the federal liens filed against our client’s assets they had been unable to sell the home. The Associate assigned to this case proposed filing a Certificate of Discharge to negotiate the release of the liens and allow them to move forward with a short sale of their current residence. After only 3 weeks, the Associate was able to negotiate the release of the lien attached to their home. Our client was able to successfully close on the short sale of their home saving a tremendous amount of stress, financial hardship associated with a foreclosure and an unfathomable amount of high interest mortgage payments in the future. In addition, the Associate was able to negotiate a Partial Pay Installment Agreement in the amount of $300 per month with the Internal Revenue Service by proving our client’s financial hardship. The Partial Pay Installment Agreement will provide save our client $364,000.

• A pump and pumping equipment manufacturer located in McDonough, Georgia is a family owned and operated business that has been operating for over 40 years. With the turn of the economy in the early 2000’s, the business ran right along with it, losing customers and income alike. This family hired Clear Creek to resolve $25,000 of county tax liabilities, $161,000 of state tax liabilities, and $763,000 of federal tax liabilities which consisted of both business and personal liabilities. The Associate assigned to the case worked diligently with all taxing authorities in order to protect our client from ‘Enforced Collections’ such as levies or asset seizure, and place resolve all outstanding liabilities. After securing an Installment Agreement with the Internal Revenue Service for the business liabilities and monitoring the individual account which resulted in the reduction of 1040 liability of over $745,000, the Associate turned their attention to the liabilities with the State of Georgia. Specifically the $150,000 balance due for business Sales & Use and Withholding taxes. The State had assigned a Revenue Agent to the account who, in an aggressive action, had appeared at our client’s place of business to advise on the resolution they were seeking. The Agent was demanding $2,500 a month, but our client could not afford these monthly payments so the Associate filed an Offer in Compromise with the State of Georgia. Initially, the Offer Examiner rejected the Offer, stating that our client had sufficient assets and future monthly income to repay the debt. After aggressive negotiations the Agent receded his claim on the business assets and allowed expenses he had previously excluded from the income and expense statement. The Associate was able to secure a counter offer with the Offer Examiner to repay only the base tax and future interest portion of the liability, at payments of $1,500 a month over a five year timeframe. This action ultimately saved our client approximately $78,000 in penalties and interest accrued on his account.

• A retired individual living in Des Moines, Iowa hired Clear Creek to manage a personal liability of $24,636.23 owed to the Internal Revenue Service. Our client initially hired Clear Creek to enter into a standard Installment Agreement but due to the current financial condition of our client, the Associate submitted financial documentation to the Internal Revenue Service and negotiated a ‘Currently Not-Collectable’ status on all accounts. This placed a ‘Hold’ of enforced collection action on file which allowed the Associate to submit a full Offer In Compromise request. The initial Offer to the federal government was for $1,353.60 which would be paid off through a period of 24 months. Once the Examiner was assigned to the case, they determined that the collection potential of our client was substantially more and she counter-offered with a $2,900 amount. The Associate was not satisfied with this counter amount and conducted a full financial review with the representative. Upon completion of that review, the Associate negotiated an even lower Offer of $300 to be paid off within a period of five months. All figures were agreed upon by our client and payments will begin immediately. Once the last payment of $60 is received, the federal tax liens filed against our client will be discharged and our client will be completely debt free.

• A Japanese steak and sushi restaurant in Midlothian, Virginia, hired Clear Creek to manage a liability of over $80,000. The Associate assigned to the case immediately assessed our client’s business situation and began communicating with the State of Virginia in order to come to a resolution. Our client was currently paying $2,000 per month on an Installment Agreement, but this amount was proving to be a hardship for our client, and he needed a lower payment. The Associate assisted the business in becoming ‘Current and Compliant’ by educating our client of the business’s filing and deposit responsibilities. After reviewing the business’s financial information, the Associate ascertained that an Offer in Compromise would be the best resolution for our client. Several weeks after submitting the Offer, the State of Virginia accepted our Offer and waived $18,800 for our client.

• A couple in Midlothian, Virginia hired Clear Creek to manage $285,000 in Trust Fund Recovery Penalty assessments owed to the Internal Revenue Service. The personal liabilities derived from a business they helped manage with their father. The IRS had processed the Trust Fund assessments just as our clients’ 2009 and 2010 income tax refunds were being issued. The Associate assigned to the case immediately filed a Request for Taxpayer Advocate assistance demanding that the funds be issued to our clients to save their soon-to-be foreclosed-upon home. After extensive negotiation and financial documentation, the IRS only wanted to return half of the captured funds, stating that a hardship had not been proven to warrant the refund of the remainder. Fighting for her clients’ best interest, the Associate asked for pictures of the pantry, refrigerator, and gasoline tank gauges in their vehicles to prove that there was no gas for transportation and no food to feed the family. One week after the submission of the photos, and further negotiation with Taxpayer Advocate, the IRS issued a check to our clients in the amount of the full refund plus interest, for a total of $8,571.80.

• An individual living in Elmira, New York hired Clear Creek to resolve an income tax liability with the Internal Revenue Service of approximately $10,000. Once our client had filed all missing returns, the Associate assigned to the case submitted a proposal to the IRS for the minimum monthly payment the IRS would allow, and aggressively pursued that proposal. During negotiations, the Associate made the IRS aware of the fact that our client had very little disposable income that even the minimal agreement might stress his finances to the point of breaking. The Associate was then able to negotiate a specific clause of the Installment Agreement wherein our client would immediately be placed into a non-collectable status in the event that he became unable to pay on the established Agreement. This Agreement placed our client into the best possible situation: he would now be able to begin repayment of the tax liability while knowing that if the payments ever became too much, he would be able to ensure that the IRS would not seek enforced collections against him, and allow him to resume payments when that became possible once again.

• An airplane mechanic residing in Apple Valley, Minnesota hired Clear Creek to manage a liability of $33,100 owed to the Internal Revenue Service for past due personal income taxes. Our client initially hired Clear Creek to enter into a standard Installment Agreement and release his wage garnishment. The Associate immediately discerned that a hardship was created by the garnishment and was able to negotiate with the Revenue Officer to release the full amount. Additionally, after a thorough review of the account and determining a hardship was still present, the Associate determined that the best resolution for our client would be an Offer in Compromise. The initial Offer to the federal government was for $8,250 which would be paid off through a period of 24 months. Once the Examiner was assigned to the case, the Associate carefully negotiated an even better Offer of $5,000 which would be paid off in five months. This final resolution saves our client approximately 28,100, and the liability is satisfied a lot sooner, and eliminates the stress of owing a federal tax liability.
• A home day care operator in Forest Park, Illinois hired Clear Creek to manage a $50,000 liability owed to the IRS for past due personal income taxes. The Associate assigned to this case negotiated several ‘Stays of Enforced Collections’ to protect our client’s assets while compiling requested financial documents. Our client wanted a payment plan in the amount of $200 a month. However, the Associate was able to negotiate a ‘Currently Non-Collectable’ status in which our client can pay any amount they have available, but are not required to make any monthly payments. This allows our client greater flexibility in scheduling tax payments and other financial obligations.

• A small engine repair and marine storage company in Brainerd, Minnesota hired Clear Creek to resolve a liability of $30,000 owed to the Internal Revenue Service. Upon contact with the Internal Revenue Service, Clear Creek determined that our client’s actual debt was approximately $115,000 for Employee Withholding and Business Civil Penalty liabilities. The Associate’s initial movement was to eliminate the $7,000 of Civil Penalty balances by working with the Taxpayer Advocate Office and filing outstanding tax forms for our client. While proceeding with this motion, our client informed us of a buyer for the business and the tight deadline by which sale needed to close, or the buyer would back out. Within a week of this notice the Associate team had prepared and submitted a request for the release of federal tax liens against the business property. Through fierce negotiations, the Associate team was able to secure an agreement to release the tax liens, with a balance totaling over $115,000, for a payment of only $30,000. However, our client missed the payment deadline due to the closing date being outside the 30 day payment timeframe, but the Associate was able to extend the 30 days and reinstate the Conditional Commitment to Discharge Liens in order for the sale to close. The Internal Revenue Service settled the business liability of over $115,000 for a lump sum payment of $30,000, saving the business liability of $85,000. The only balance remaining is the individual assessment of Civil Penalty against the Corporate Officers. This liability has already been assessed in the amount of $30,000, a portion of which will be addressed by the business purchase payment. The Associate will then proceed with a resolution of the remaining balance. Overall, our client will have saved over $55,000 in tax liabilities and was able to complete the sale of their business because of the quick actions and aggressive negotiations of the Associate team.
• A client who owns and operates a janitorial service in Connecticut hired Clear Creek to assist her with a withholding tax liability to the Internal Revenue Service in the approximate amount of $186,000. At the time our client hired Clear Creek’s services, she was very concerned about the extensive and aggressive stance that the Revenue Officer was taking against her business. In the months that preceded our firm’s representation, the Revenue Officer had not only been levying funds from the business’ bank accounts and showing up at their offices unannounced, but was also levying all of the business’ accounts receivable which made it impossible for the business to realize any revenue. Once the Associate assigned to the case filed powers of attorney with the Internal Revenue Service, he immediately began extensive negotiations with the Revenue Officer. Despite the fact that the Revenue Officer was intent on levying the business until it was closed down, the Associate managed to have all bank levies and levies issued to the business’ accounts receivable released entirely. This not only freed up extensive working capital to carry on business operations but also allowed the business to realize a profit within a few weeks. After all the levies had been released, the Associate and his team then analyzed the business’ financial condition and worked closely with our client and her accountant to obtain extensive documentation to verify the business’ finances. Using these figures, the Associate negotiated with the Revenue Officer to have our client’s business accounts placed in a ‘Currently Not Collectable’ Status for a period of two years. During these two years, the Internal Revenue Service will not proceed with any levy action against our client, the business will not have to make any payments to its past tax liability, and the time in which the Internal Revenue Service is legally allowed to collect against the business will continue to run.

• An individual in Smyrna, Delaware hired Clear Creek to manage a liability of $144,146 owed to the Internal Revenue Service and to the State of Delaware for liability assessed from his closed business. Throughout the duration of the case, Clear Creek was able to negotiate numerous ‘Stays of Enforced Collection Activity’ to protect our client’s assets while we collected information in order to resolve the debt. Our client was in the middle of a divorce settlement while Clear Creek was assisting him with the tax liability, and it was discovered that his ex-wife had caused the large balances owed from their business. We assisted our client in the divorce proceedings by providing the appropriate information needed to hold the ex-wife accountable for her half of the tax debt. The Associate assigned to the case was able to negotiate an extremely affordable payment plan with the State, and negotiated that splitting the liability between our client and his ex-wife made the most sense. Through rigorous negotiations with the IRS, the Associate was also able to secure an Offer in Compromise for $8,852, saving our client over $135,000!

• An automobile repair shop in Statham, Georgia hired Clear Creek to manage $81,000 of sales and withholding taxes liability owed to the State of Georgia. The Associate assigned to this case negotiated many ‘Holds of Collection Action’ to protect our client while preparing a detailed financial analysis. This analysis revealed that our client did not have the financial means to pay the full balance within the State’s Statute of Limitations, so the Associate submitted an Offer in Compromise based on Doubt as to Collectability. The State rejected the initial Offer, and requested payments of $1,280 for 60 months. The Associate continued negotiations with the State until they accepted our Offer with payments of $900 per month for 60 months which will save our client over $20,000.

• A business owner in Gilbert, West Virginia hired Clear Creek to manage $138,000 owed to the Internal Revenue Service for Trust Fund Recovery Penalties. Our client was already in an Installment Agreement for his business, and had been personally assessed the penalties from these business liabilities. Any attempt to collect from our client personally would result in duplicate payments being made to the IRS for the same liability. The Associate assigned to the case immediately obtained a ‘Stay of Enforced Collection Action’ and handled all negotiations with the Revenue Officer. After proving that our client’s financial situation could not support the personal payments, the Associate was able to negotiate a ‘Currently Not Collectable Status’ completely alleviating our client from any further sleepless nights.

• An individual in San Antonio, Texas hired Clear Creek to manage personal tax liabilities of approximately $700,000 owed to the Internal Revenue Service. The Associate assigned to the case determined the tax liability was a result of assessed balances stemming from returns filed by the Internal Revenue Service. The Associate successfully negotiated several ‘Holds of Enforced Collection Action’ to allow our client time to file his Form 1040. The Internal Revenue Service Examinations Division accepted several of the Income Tax Returns filed by our client, but refused to make adjustments to one specific period. Through use of the Taxpayer Advocates Office, the Associate was able to successfully negotiate the adjustment of all the Federal Income Tax Returns which subsequently reduced our client’s liability by over $636,000! We are now pursuing a payment plan on this drastically reduced balance that our client can afford.

• An individual in Del Vale, Texas hired Clear Creek to resolve a $35,000 personal liability owed to the Internal Revenue Service. Our client initially requested that we negotiate the smallest Installment Agreement possible, as he was living off his social security income exclusively and had very little leftover at the end of each month. After reviewing our client’s financial situation, the Associate assigned to the case determined that ‘Currently Not Collectable’ Status would be more beneficial to our client. Our client essentially walked away from his tax liability and was allowed to continue to live his life and manage his affairs during his golden years without the constant stress of the Internal Revenue Service liability hanging over his head.
• A construction business in Lewisburg, West Virginia hired Clear Creek to help manage a liability in the amount of $46,686 owed to the Internal Revenue Service. The Associate worked with our client to ensure all returns were filed and became that he became ‘Current and Compliant’ with all tax authorities. Based on the client’s financial status, the Associate was able to negotiate that our client’s tax liability be placed in an ‘In-Business Currently Non-Collectible’ status. Due to the work of the Associate, our client is able to continue business operations and is not required to make payments toward the outstanding tax debt.

• Two brothers residing in Knifley, Kentucky hired Clear Creek to manage personal state and federal liabilities for a soon-to be closed business. The Associate assigned to this case immediately became aware of a high level of aggression by the Revenue Officer and negotiated many 'Stays of Enforced Collection Action' to protect our client's assets. The Associate worked with the Revenue Officer to place all personal liabilities into a ‘Currently Not-Collectable’ status leaving only the business liability to attend to. Since the business was closing and had minimal assets, the Associate was also able to have the account placed into a ‘Currently Not-Collectable’ status as well. The primary issue the Associate had to manage was the auctioning of an estate partially owned by our clients and their other two siblings with a total sale price of $170,500. The property was passed down from the recently deceased parents to each of the four children; two of whom being our clients who owed nearly $60,000 to the Internal Revenue Service and $20,000 to the State of Kentucky. After further review, their recently passed mother had also accrued a very large Medicaid bill totaling nearly $400,000. The Associate worked very closely with the auctioning company, the real estate agent and the state’s attorney, and after two weeks of document drafting, concluded that Medicaid would be entitled to ½ of the sale of the estate and the four siblings would be entitled to ¼ of the remaining half of the proceeds. Once all figures were agreed upon, the Associate submitted Certificate of Discharge applications to both the Internal Revenue Service and the State of Kentucky. After substantial and lengthy negotiations, each taxing authority approved the request for removal of the tax liens in exchange for our client’s portion of the proceeds. The property was ultimately sold for $170,500 and after all fees were taken out, and the Medicaid bill was accounted for, $16,966.47 was paid to the Internal Revenue Service and $17,383.05 was paid to the State to satisfy all tax liens filed against both brothers. With these actions complete, the remaining balances on the accounts will continue in a Currently Not-Collectable status while the Collection Statutes will run leaving our clients with a zero balance due.

• A pump and pumping equipment manufacturer in McDonough, Georgia hired Clear Creek to resolve a $25,000 county tax liability, a $161,000 state tax liability, and a personal and business-related $763,000 federal tax liability. The Associate assigned to the case worked diligently with all taxing authorities to protect our client from enforced collections. While working to resolve the $540,000 Federal business tax liability, the Associate was also looking into the personal Federal tax liabilities. The Associate advised our client that his balances dated back to tax 1999. Upon learning this information, the Associate informed our client that much of this liability had exceeded the collection statute and with careful monitoring to ensure our client’s assets were levied, our client saved a total of $751,853. Our client now has a remaining individual tax liability of $138,782. The Associate is still working to resolve the remaining state tax liabilities.

• An unemployed single-mother in Fall Brook, California hired Clear Creek to manage a liability of $30,000 owed to the IRS for past due personal income taxes. The Associate assigned to this case quickly negotiated to have ‘Holds’ put on the case to protect our client from any potentially devastating collection action. After some negotiations, the IRS agreed that our client should not be forced to pay, or have her money taken to pay her tax liability, and put her into a ‘Currently Not Collectible’ status. This status will only change if her financial situation dramatically improves which is unlikely in the few years before the Statute of Collections expires. Clear Creek will have saved our client $30,000 plus any other interest that would have accrued.

• A business in Sellersburg, Indiana hired Clear Creek to manage a liability of approximately $400,000 owed to the Internal Revenue Service for past due business taxes, however, the Associate assigned to this case discovered that there were several state liabilities with the Indiana Department of Revenue as well which had been outsourced to a Sheriff’s Department in Indiana. The Associate took immediate action in contacting the Indiana Department of Revenue to negotiate a resolution for the outstanding liabilities that had been outsourced to the Sheriff’s Department. Even while the officer with the Sheriff’s Department was requiring immediate payment arrangements, the Associate conducted a thorough review of the outstanding balances directly with the Indiana Department of Revenue, only to discover that the Indiana Department of Revenue had falsely assessed approximately $54,394.95 of taxes to the business. The Associate immediately prepared a formal request to the Indiana Department of Revenue to rescind all balances owed to the Sheriff’s Department based on erroneous assessments to our client. As a result of exceptional diligence performed by the Associate, Clear Creek saved our client approximately $54,394.

• A retired accountant from Sun City West, Arizona hired Clear Creek to manage a liability of $60,845. The Associate quickly discovered that the high amount of liability was due to ‘Substitute for Returns’ that the Internal Revenue Service prepared on behalf of our client as our client had not filed returns for several years. After filing original returns, the Associate assigned to the case was able to successfully negotiate a reduction in the liability from $60,845 to $25,412. In addition, the Associate also discovered that our client was due over $44,000 in refunds for 2002, 2003, and 2006 tax years. These refunds, however, were past the statute of limitations, and the Internal Revenue Service disallowed the credits. Even though our client paid an extra $44,165 in Estimated Tax Deposits, the Internal Revenue Service would not credit these deposits to the liability balance due to time-related regulations. By submitting a reasonable cause argument to the Appeals Department of the Internal Revenue Service, the Associate was able to prove and negotiate that these returns were filed late through no fault of our client. Ultimately the Associate was able to negotiate that the $44,165 plus interest should be refunded back to our client. This satisfied the outstanding liability balance as well as providing our client with a tax refund of over $18,700.

• Our client from Charleston, West Virginia hired Clear Creek to manage over $27,000 worth of liability owed to the Internal Revenue Service. Our client was self employed and did not have a steady income. The Associate assigned to this case managed to maintain ‘Holds of Enforced Collection Action’ to protect our client’s assets while compiling financial documentation to obtain the best possible resolution for our client. Since our client’s income was never constant, the Associate managing the case was able to successfully negotiate that a traditional Installment Agreement would be hard to sustain so the Associate was able to negotiate that all of our client’s liability be placed in a ‘Currently Non-Collectable’ status in lieu of making any payments to the Internal Revenue Service.

• An automobile and auto-parts auction house located in Loganville, Georgia hired Clear Creek to manage a liability of approximately $45,000 owed to the Internal Revenue Service. The Internal Revenue Service had previously put our client into Uncollectable Status only to immediately bring the tax case back to active collections. This sequence of events had happened to our client twice in a short span of time. After our client hired Clear Creek, the Associate assigned to the case was able to work very quickly to negotiate a Partial Pay Installment Agreement for $150 per month. Additionally, the Associate was able to negotiate with the Revenue Officer to avoid a personal assessment of the liabilities. Because the Installment Agreement only provides for partial payment, only $10,000 of the $45,000 that is owed will have to be paid back to the Internal Revenue Service. This Agreement will save our client roughly $35,000 in Internal Revenue Service liabilities.

• A bed-frame fabrication company in High Point, North Carolina hired Clear Creek to manage an estimated $1,800 balance owed to the Internal Revenue Service. Upon initial contact with the IRS, it was discovered that the business had failed to file returns for numerous years. The Associate assigned to the case assisted our client in filing all of its missing returns which increased the balance owed to $314,000. The Associate was able to secure many ‘Stays of Enforced Collection Activity’ while our client prepared all of the missing returns, and continued to keep our client protected while our client made the difficult decision to shut down his business. After the shutdown process was complete, our client was personally assessed a liability of $137,000. The Associate then prepared an Offer in Compromise in the amount of $2,100 for our client which was accepted saving our client $134,900.

• An individual in Dulles, Virginia hired Clear Creek to mange a liability of $12,000 owed to the Internal Revenue Service for personal income taxes. Our client had a levy on his bank account for $8,000. The Associate assigned to the case negotiated a release of the levied funds and an Installment Agreement of $175 per month as requested by our client. Our client’s bank then erroneously turned the levied funds over to the Internal Revenue Service and the Associate negotiated with Internal Revenue Service representatives to return the improperly collected funds. Our client’s money was returned and the Installment Agreement was put in place, saving our client approximately $8,000 and keeping him protected from subsequent collection actions.

• A single father who just lost his wife hired Clear Creek to manage a $25,000 liability accrued with the Internal Revenue Service for past due personal income taxes. Our client earns a meager income and relies heavily on the trucking industry to survive. The Revenue Officer had previously been very aggressive in his demands and caused our client much stress and worry. The Associate assigned to the case immediately obtained a ‘Stay of Enforced Collection Action’, and through a quick series of negotiations, was able to obtain an Uncollectable Status for our client in 12 days, completely alleviating our client from any further worry, stress and sleepless nights.

• A trucking company in Pelham, Georgia hired Clear Creek to manage $30,000 of withholding tax liability owed to the Internal Revenue Service. The Associate assigned to this case discovered that the officer of the business had individual income tax liability and civil penalties of approximately $106,000. The Associate worked diligently to protect our client from ‘Enforced Collections’ and establish a ‘Current and Compliant’ status with the Internal Revenue Service. Initially, the Revenue Officer requested a monthly payment plan of $1,986, but after a detailed financial disclosure, the Associate negotiated Status 53 - Uncollectible Status for our client.

• A client in Los Angeles, California hired Clear Creek to assist her with her tax liabilities owed to the Internal Revenue Service and to the State of California. The liability arose when the Internal Revenue Service did not allow her to claim mortgage interest deductions on several of her tax returns for mortgage payments she made on a house that she owned. The Internal Revenue Service performed various audits on our client’s tax accounts and disallowed all the mortgage interest she had claimed because the loan documents did not list our client as a borrower on the loan. When the audits were performed by the Internal Revenue Service, it was determined that our client’s tax accounts went from paying over $15,000 in refunds to having liabilities in excess of $17,000 to the Internal Revenue Service and over $5,000 owed to the State of California for the 2009 tax year alone. Upon retaining Clear Creek’s services, the Associate assigned to the case immediately went to work in obtaining the requisite documents to challenge the audit determination, and with an understanding of the federal tax code, submitted a detailed challenge of the audit determination. After extensive negotiations with the field audit team and their supervisors, the Associate assigned to this case was able to have the original returns accepted, and was successful in having the audit thrown out completely which saved our client’s $15,000 refund and had the liabilities to both the Internal Revenue Service and the State of California completely withdrawn. As of today, our client has received her large tax refund from the Internal Revenue Service and does not owe any money to either the Federal Government or the State of California.

• An individual in a small Colorado town hired Clear Creek to represent a related business regarding 941 tax liabilities. During the course of our representation, Clear Creek discovered that the Internal Revenue Service was attempting to assess our client with the Trust Fund Recovery Penalty arising out of a separate business that was not owned by our client. Our client had voluntarily assisted a friend by doing some minor bookkeeping and signing some checks related to the friend’s corporation. As a result of this assistance, our client faced being assessed with the Trust Fund Recovery Penalty, meaning she would be personally assessed with part of the tax debt of her friend’s company. Clear Creek filed an Appeal on our client’s behalf and conducted the Appeals hearing. We successfully argued that our client’s limited involvement in the other company was insufficient to meet the legal standard used to determine responsibility for the Trust Fund Recovery Penalty. This successful Appeal resulted in our client being completely exonerated from this particular liability, resulting in savings to our client of approximately $51,152.

• A single mother of three children hired Clear Creek to manage a personal liability of $24,973 owed to the Kansas Department of Revenue. The family was really struggling financially due to an abundance of medical bills, the divorce, and a recently-filed bankruptcy. Our client’s ex-husband operated a sole-proprietorship which brought in minimal income. Our client was barely able to pay her essential expenses with her modest income working at a juvenile correction facility, and full payment of the liability would leave her destitute and unable to properly care for her children. The Associate assigned to the case recognized our client’s hardship and set out to prepare and submit an Offer in Compromise on our client’s behalf. Going back and forth with the State of Kansas, the Associate was successful in negotiating an Offer amount of $5,269.00; however, the State wanted full payoff of the Offer amount within 30 days. Knowing that would not be feasible for our client, the Associate was able to postpone the deadline for full payment out 90 days, provided that the our client make payments of at least $200 each month leading up to the full payoff at the end of those 90 days. This allowed enough time for our client to borrow the funds from her friends and family. She is so relieved to have this entire situation behind her.

• 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.