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Negotiating Levy Releases

108 Success Studies and Growing!

• An individual in Memphis, Tennessee hired Clear Creek to resolve $28,000 in personal income tax liabilities owed to the Internal Revenue Service. Our client was assigned to an aggressive Revenue Officer who immediately began issuing bank levies and wage garnishments preventing our client from paying rent and other necessary bills. The Associate assigned to the case immediately went to work and released all levies and garnishments. Once the levies were released, the Associate prepared financial documentation proving that our client had no ability to pay the back taxes. The Associate successfully negotiated a ‘Currently Not Collectable’ status, which means that our client will not have to address his back taxes for a minimum of 18 months.

• An individual living and working in South Carolina hired Clear Creek to settle a number of past tax liabilities which he incurred on his personal income tax returns. Prior to retaining our services, his employer had been issued a wage garnishment that was set to take effect just days after the date he retained our representation. Within a matter of a few hours, the Associate successfully lifted the wage garnishment in its entirety and the employer of our client was notified immediately. This resulted in a significant savings to our client as none of his wages were forwarded to the Internal Revenue Service. In addition to having the wage garnishment released, the Associate was also successful in negotiating an Installment Agreement for our client that involved an affordable monthly payment which would not only feasibly resolve his tax issue, but would also prevent any future issues such as wage garnishments, or bank levies from occurring. As of today, our client is ‘Current and Compliant’ with all taxing obligations, is repaying the principal balance that he owes from prior tax years, and earning his full pay from his employer free from enforced collections.

• An attorney living in Gilbertville, Massachusetts hired Clear Creek to manage individual income tax liabilities of approximately $100,000 owed to the Internal Revenue Service. Prior to our client retaining Clear Creek, the assigned Revenue Officer had issued several levies that captured all of the funds in our client’s bank accounts and accounts receivable. Our client indicated that the levies issued to his account receivables were capturing his client’s settlement funds that were being held in a constructive trust. In addition, if the levies attaching funds in our clients’ bank accounts were not released, our client would be left subject to foreclosure of his home and he would be unable to continue operating his law practice. The Associate assigned to the case immediately contacted the Revenue Officer responsible for issuing the levies. The Associate successfully argued that the recently issued levies proposed an undue hardship to our client and he was able to negotiate the full release of all outstanding levies. Additionally, in presenting our client’s current financial condition to the Revenue Officer, the Associate successfully negotiated for our client’s collections case to be placed into a non-collectible status. Essentially, until our client’s financial condition improves, he will not be required to make any payments to the IRS. Further, through the passing of the Collection Statute Expiration Dates on each period of outstanding income tax liability, our client stands to save over $100,000! The release of the levy in connection with successfully negotiating the placement of the collections case into a non-collectable status allows our client the ability to continue operating his law practice, avoid having his home foreclosed upon, and provide for his family free from harassment, and subsequent stress, from the Internal Revenue Service.

• A transportation company located in New York City owed the Internal Revenue Service in excess of $1,500,000 in business liabilities. Our client was not making its Federal Tax Deposits, and its accounts receivable were levied as a result. Approximately 20 levies were issued, resulting in complete stagnation of cash-flow. Payments in excess of $100,000 were at risk of being captured by the Internal Revenue Service levy. The Associate assigned to the case identified procedural issues with the issuance of the levies and was able to work promptly with the Revenue Officer assigned to the case, as well as with the Group Supervisor to have the levies released. A formal ‘Hold on Enforced Collections’ was also negotiated which allowed for 30 days for our client to catch up on Federal Tax Deposits. These levy releases saved our client’s business.

• A self-employed debt collector in Vernon Hills, Illinois hired Clear Creek to manage a $50,000 liability owed to the Internal Revenue Service and a $10,000 liability owed to the State. When our client first contacted Clear Creek, his bank account was being levied and both he and his wife’s wages were being garnished by the Internal Revenue Service. The Associate assigned to the case immediately contacted the Revenue Officer to negotiate for the full release of each levy. Initially, the Revenue Officer refused to release any of the levied funds because our client was not in compliance. She indicated that until all outstanding returns were filed, all levies and garnishments would stay in place. The Associate then worked with our client to compile and prepare all financial documentation to demonstrate that the levies were creating an extreme hardship. We submitted all documentation to the Revenue Officer and we were able to negotiate for the full release of each levy that was placed against our client within the first two days of our representation. The Associate was also able to negotiate an extended ‘Stay of Enforced Collections’ with both the Internal Revenue Service and the State of Illinois while our client prepares his outstanding returns. Once all returns are filed, our client will then be placed into a ‘Currently Non Collectable’ status with each taxing authority.

• A woman in Englewood, Colorado hired Clear Creek to manage a garnishment imposed by the State of California. As a self-employed mother of four, and the only income provider in the household due to her husband’s diagnosis with multiple sclerosis, our client was unable to afford the basic necessities of living. The Associate quickly prepared a financial statement for the State in order to prove that this garnishment was causing an undue hardship to our client and her family. After speaking with the State and attempting negotiations through a manager, the State refused to release the levy due to the fact that our client had not filed many of her tax returns and had balances that were determined by the State. The California Taxpayer Advocate Service was immediately notified of the State’s unjustifiable actions. Although the Taxpayer Advocate office also had an issue with the missing returns and substitute balances, the Associate was able to successfully negotiate a release of the garnishment and institute a six month hardship ‘Hold’ in order to begin filing the missing returns and work toward a successful final resolution of the liability.

• Our client in Michigan hired Clear Creek to handle over $65,000 in personal tax liabilities. Prior to our representation the Internal Revenue Service issued a wage garnishment against our client. Upon the filing of our Powers of Attorney the Associate assigned to our client’s account immediately began aggressive negotiations regarding a release of the wage garnishment. After intense negotiations the Associate was able to negotiate a release of the garnishment as well as an affordable Installment Agreement to address the outstanding tax liability.

• An individual in Dearborn, Michigan hired Clear Creek to manage $99,000 of individual income tax liability owed to the Internal Revenue Service. Our client, a leukemia patient, was being garnished $258 from his Social Security checks by the Internal Revenue Service. The Associate assigned to the case worked quickly to gather documentation to demonstrate our clients’ progressively deteriorating health and despondent financial condition. Within days of receiving the case, the Associate negotiated a full release of levy and had the outstanding balance due placed in to an ‘Uncollectible’ status. Our client is now able to obtain Medicare and is not required to make any payments toward the liability.

• An audio engineer in Wilmington, North Carolina hired Clear Creek because his wages were being garnished in the amount of $3200 per month. Our client hired Clear Creek 72 hours before his next paycheck was set to be garnished. He had tried working with the Revenue Officer on his own and tried working with the Revenue Officer via his accountant, but their attempts were unsuccessful. The Revenue Officer told him, she was unwilling to reduce the amount of the garnishment or set up a payment plan. As a last ditch effort our client hired Clear Creek. The Associate assigned to the case was able to negotiate a full release of the levy prior to his next paycheck being issued. The Associate was also able to negotiate a payment plan with the Revenue Officer that our client was comfortable with as well which also enabled our client an additional 30 days from when the garnishment was released to make first payment so that he could catch up on his bills. The IRS is no longer garnishing these wages and he is living more comfortably now while making payments that do not cause him to fall behind on his bills and personal expenses.

• An oilrig worker in Texas hired Clear Creek after the Internal Revenue Service issued a wage garnishment levy for a tax liability of approximately $7,000. Upon retaining our services, our client stated that the wage garnishment would affect his income so greatly that it wouldn’t even be ‘worth it’ to keep his current job with his employer. Within three hours of hiring Clear Creek, the wage garnishment was released in its entirety, our client’s employer was immediately notified of the release and the garnishment never took place. This effectively saved our client his job as well as thousands of dollars every two weeks in wages he was able to earn. After successfully releasing the entire garnishment, the Associate also learned that all of the balances with the Internal Revenue Service were assessed by the Federal Government because our client had not filed returns for several years. Knowing that assessed balances are typically far higher than if our client would have filed an actual return, the Associate ordered wage and income transcripts from the Internal Revenue Service and worked closely with our client as he prepared his missing returns and filed them with the Internal Revenue Service. Once those returns were filed, the Associate worked closely with the Internal Revenue Service’s Reconsideration Department to have all the returns filed and processed. The Associate was able to negotiate that our client was due several refunds which the Associate had applied as credits to years with balances due. In the end, our client had only a minimal balance due to the Internal Revenue Service which he was able to pay in full. As a result of the work done by Clear Creek, our client walked away from his tax liabilities within 90 days, had no money taken from his wages by the Internal Revenue Service, and is ‘Current and Compliant’ with all taxing authorities.

• An orthodontic laboratory company in Abington, Pennsylvania hired Clear Creek to manage a liability of $6,600 owed to the Internal Revenue Service. The Internal Revenue Service had issued a levy on the company’s bank account which was creating a hardship for our client, as they were not able to pay their employees. Within a week, the Associate assigned to the case released the levy and negotiated a payment plan on their behalf.

• A family man from Bakersfield, California, hired Clear Creek to manage an Internal Revenue Service levy that had frozen his bank accounts. As a father of two that worked for a non-profit organization, and the only provider of income, our client was unable to afford the basics of living with his account frozen and all monies captured for disbursal to the taxing authority. With research, the Associate discovered that it was not an Internal Revenue Service levy, but a levy from the State of California. The Associate quickly prepared a Form 3651: Financial Statement for the State in order to prove the fact that this levy would cause an undue hardship to our client. After speaking with the State and attempting negotiations through a manager, the State refused to release the levy due to the fact that our client had not filed taxes in over ten years. The California Taxpayer Advocate Service was immediately notified of the State’s unjustifiable action. Although the Taxpayer Advocate office also had an issue with the missing returns, we were able to successfully negotiate a release of the levy and a 60 day Temporary Hardship Hold to begin filing the missing returns and work toward a successful resolution.

• A Consulting firm in Orlando, Florida hired Clear Creek to manage a liability of approximately $43,000 owed to the Internal Revenue Service. The Associate assigned to this case uncovered that the business had not been making regular Federal Tax Deposits on its 941-Employer Quarterly Tax Returns and would accrue an additional $70,000.00 in liability. The Associate contacted the assigned Revenue Officer to negotiate ‘A Stay of Enforced Collections’ to protect our client’s assets. However, the Revenue Officer had previously issued two levies against our client because Federal Tax Deposits were not remitted for the entire 1st Quarter and most of 2nd Quarter 2012. One levy was issued to our client’s bank and one to our client’s major Accounts Receivable, Disney. The Internal Revenue Service captured $22,000 from our client’s bank and $41,000 from Disney, totaling $63,000. The levies were devastating to our client’s livelihood. The Associate immediately began intense levy release negotiations with the Revenue Officer. The Associate was able to negotiate immediate release of half of the levied funds from our client’s bank for client’s payroll. In addition, the Associate was then able to negotiate a release of the remaining bank levy in order to bring our client current with Federal Tax Deposits. Within one business day of hiring Clear Creek, the Associate was able to bring our client to a ‘Current and Compliant’ status and negotiate the full release of the devastating levies issued by the Revenue Officer. Due to the diligent work of the Associate, our client’s business was saved and he was able to maintain a positive working relationship his largest client. In addition, our client then had the necessary capital to begin a new venture with Disney, further establishing a great business relationship and securing future revenue. Furthermore, now that our client is ‘Current and Compliant’ with all tax obligations, the Associate is currently negotiating a feasible Installment Agreement to address our client’s outstanding tax liability.

• A married couple living in Eastpointe, Michigan has been struggling to make ends meet since the wife was laid off in 2008 and has been unemployed since. Upon being laid off, the wife cashed out her retirement account for extra household income, but she did not account for the tax that would be accrued as a result. Small additional tax balances have also been incurred in each successive year with the State. The couple hired Clear Creek to manage their State income tax liability of approximately $6,100. Prior to retaining Clear Creek, the State of Michigan had begun wage levy proceedings on the husband’s wages. Due to our client’s history with the State of Michigan, the State was quite reluctant to release the wage levy and very strict in its requirements for establishing a payment plan in lieu of levy action. Through intense and aggressive negotiations with the Department of Revenue, the Associate assigned to this case was successful in negotiating a release of the wage levy and implementing an affordable Installment Agreement. Although the State agreed to release the wage levy, our client’s employer did not receive the levy release notice in a timely fashion. Despite the fact that Michigan generally does not refund levied proceeds to taxpayers, the Associate was able to successfully negotiate a full refund of our client’s wage levy proceeds totaling approximately $1,730 within a matter of days.

• A power plant operator residing in Warner Robins, Georgia hired Clear Creek to manage a personal liability of $73,561.91 owed to the Internal Revenue Service for past due income taxes. The liability began in 1997 and continued through 2007. Due to a wage garnishment that was in place, there was an extreme hardship on our client. The Associate assigned to the case immediately discerned the urgency of the situation and began working with the collections department at the Internal Revenue Service. Through consistent negotiations, the Associate managed a complete release of garnishment allowing our client to meet his monthly expenses. Additionally, a Partial Pay Installment Agreement was negotiated in the amount of $282 per month. This will result in a savings of approximately $40,000 before we negotiate full penalty abatement.

• Our client requested assistance to address a levy issued by the Internal Revenue Service. Due to the amount of funds being held by the Internal Revenue Service, our client was unable to pay his monthly mortgage which was behind two months. Clear Creek negotiated the release of the captured funds held by the IRS by negotiating an Installment Agreement. Additionally, our client was unaware of the wage garnishment mailed out two weeks before Clear Creek provided assistance. With continued negotiations, the wage garnishment was released as well. These negotiations and events took place within two days. Our client was able to pay his mortgage on time and avoid having to be late on his mortgage payments.

• An hourly employee in Lamar, Colorado hired Clear Creek to manager her liability of $40,000 from a business that she operated five years ago. The business closed in 2006, but the balances were assessed to our client as the sole member of the former LLC. The Internal Revenue Service placed a wage garnishment against our client that would have garnished 64% of her monthly wages leaving her unable to take care of her basic expenses. The Associate assigned to the case successfully negotiated to have the wage levy released within 48 hours and within 15 days of hiring Clear Creek her balances were placed in Currently Non-Collectible Status. She can now live her life free of worry that the Internal Revenue Service will garnish her wages or levy her bank accounts. Clear Creek is now helping our client to acquire the necessary records and proof to have the balances significantly reduced or eliminated all together.

• An individual in Pekin, Illinois hired Clear Creek to manage a tax liability of approximately $234,000 owed to the Internal Revenue Service for past due withholding taxes. The Revenue Officer issued a levy to our client's bank for collection of the entire debt owed to the Internal Revenue Service. The levy attached to approximately $4,500 of our client's funds. These funds were slated to pay our client's employees. The Associate assigned to this case was able to negotiate the full release of this levy. Since the time the $4,500 levy was released our client has continued to accrue additional liabilities which now totals approximately $326,000. Due to our client not making the required Federal Tax Deposits, the Revenue Officer issued an additional levy to our client's bank. The Revenue Officer was unwilling to release the levy due to our client’s non-compliance. Therefore, the Associate assigned to the account filed an appeal in response to the levy requesting the levy be released. The Appeals Officer denied the request for release of levy. The Associate then requested additional assistance from the Taxpayer Advocate's Office and was able to negotiate a partial release of levy so that our client would be able to meet his payroll obligations and become 'Current' with his tax deposits. Our client has now been making the required tax deposits and is eligible for an Installment Agreement.

• An unemployed individual in New York City, New York hired Clear Creek to manage an IRS tax liability of $26,000 and a State of New York liability of $6,000. When our client hired Clear Creek, the IRS was garnishing our client's Social Security Benefits and both the IRS and State of New York were threatening to issue additional bank levies. The Associate assigned to the case immediately negotiated a release of the Social Security garnishment and filed an Appeal with the IRS to prevent the issuance of additional levies. Clear Creek also negotiated a nominal payment plan with the state of New York to thwart the proposed state levies. When the case went to Appeals, the Associate argued that the proposed levies and garnishments would create a financial hardship to our client. The Associate was able to negotiate with the IRS to place our client into a 'Currently Not Collectable status' which immediately stopped the IRS collection process and allowed our client to continue his search for employment without the threat of impending IRS enforcement. Presently, our client is only obligated to pay $50 per month to the State of New York and nothing to the IRS.

• A company raising spider mites in California hired Clear Creek to manage its tax liabilities while the company began to file outstanding returns to remove a crippling levy. The Associate assigned to the case was able to prove that the business needed funds to complete their payroll obligations. Ultimately the enforcement was causing undue hardship on employees who had nothing to do with filing sales tax returns. Clear Creek got our client to file all returns and have the state issue funds back to the banks accounts.

• A construction manager and foreman from Cutler, Indiana hired Clear Creek to manage a $20,000 tax debt owed to the Internal Revenue Service. The Associate assigned to the case discovered that our client was missing several year's of tax returns. The Associate continued to follow up with the IRS to ensure that a 'Hold of Enforced Collection' activity was in place so that our client could have time to file his returns. Despite the negotiated 'Holds' the IRS levied our client for $5,500. The money that was frozen was a per diem allowance for our client to stay in hotels, due to his constantly shifting location for work. To prove our client's situation, the Associate collected pay stubs and bank statements to substantiate this assertion. With this information, the Associate was able to negotiate a full release of the levied funds on the basis that our client needed this money for basic living expenses.

• An electrician in Payette, Idaho hired Clear Creek to assist in dealing with a $10,000 tax liability with the Internal Revenue Service and the State of Idaho. Our client's primary concern was a wage garnishment that the IRS had filed with his employer. Through the quick work of the assigned Associate, we negotiated the release of the wage garnishment, set up our client on an affordable Installment Agreement of $110 per month, and released $100 worth of penalties and interest in our first phone call to the IRS.

• A mid-cap heating and cooling contracting company hired Clear Creek to release a $38,000 IRS levy that was severely crippling their business. This company had contracted with Trane to provide heat pumps and other related products and was also our client's largest supplier. The parties contractually agreed that payment of the remainder of the net price for the supplied products, approximately $41,000, was to be paid to Trane by April 30, 2011. Our client's bank account therefore contained funds that were due to be paid to Trane. The IRS levied our client's account for $38,000, which was scheduled to be surrendered to the IRS on April 18, 2011. This levy prevented our client from being able to pay its contractual obligations to Trane, and put our client at risk of losing its biggest supplier and being subject to a lawsuit for breach of contract which would ultimately force our client out of business. A partial release of the levy would not be adequate for our client to meet its contractual obligations so we successfully negotiated a full release of the levy allowing our client to meet its contractual obligation and continue its work.

• A couple located in Fort Washington, Maryland hired Clear Creek to manage an $82,000 liability owed to the Internal Revenue Service. The Associate assigned to this case filed all necessary appeals to protect our client's assets while compiling requested financial documents. Our client wanted his current wage garnishment of over $1,000 per month released, and a formalized payment plan for a lesser amount. The Associate completed a full financial analysis, and negotiated with the IRS Appeals department to protect our client's assets, release the current wage garnishment and establish a voluntary payment agreement for $750 per month. The Appeals Officer also allowed our client one year to sell his rental property which was becoming a significant financial burden. The Associate also worked with our client to establish proper withholdings and Estimated Tax Payments in order to prevent the accrual of new tax liabilities for the first time in 20 years!

• An individual in Winter Springs, Florida hired Clear Creek to release a levy that had been placed on his bank account by the Internal Revenue Service which was preventing him from being able to make his mortgage payment. The Associate assigned to our client's case negotiated with the IRS and our client's bank in order to secure a release for the full amount of the levy, totaling $1,301.48. The release of this levy allowed our client to make his mortgage payment and avoid the potential foreclosure on his home. In addition, the Associate negotiated a 'Stay of Enforced Collection' to prevent further levy action against our client in order to provide our client time to file his outstanding returns.

• A construction company in Lincoln, Vermont hired Clear Creek to resolve its $14,000 in Corporate and Withholding Tax liabilities with the Internal Revenue Service. Our client was facing several avenues of 'Enforced Collection' action and had already endured several levies. After familiarizing himself with the details of the case, the Associate immediately worked towards obtaining the release of an outstanding levy that had recently been issued against our client's business. After successfully negotiating the levy release, the Associate entered into negotiations with the Revenue Officer and was able to secure a formal $500 per month Installment Agreement which effectively protected our client from any further 'Enforced Collection' activity while satisfying the business's debt with the IRS.

• A woodworking Company in Fraser, Michigan hired Clear Creek to manage State and Internal Revenue Service liability issues. The Associate assigned to this case was able to assist our client in rectifying some estimated tax assessments from the Michigan Department of Revenue due to unfiled tax returns. Furthermore, once corrected, the State immediately moved forward with 'Enforced Collection' by issuing a levy on our client's business bank account. The Associate successfully negotiated a full release of the levy by proving a hardship and requesting an alternative method of collection; therefore allowing our client to make their biweekly payroll.

• An individual in West Jordan, Utah hired Clear Creek to manage a $14,000 liability owed to the Internal Revenue Service. Our client had not filed tax returns for the past nine years and had a garnishment levy against him that was attached to the majority of his income. The Associate assigned to this case was able to negotiate a partial release of the garnishment to allow income to flow back to our client to pay his monthly bills and avoid being evicted from his home, while also providing him time to file the missing returns.

• Owners of a personal care agency in Minersville, Pennsylvania hired Clear Creek to manage a liability of over $150,000 owed to the Internal Revenue Service. The Associate assigned to the case proposed an affordable formalized resolution strategy to resolve our client’s IRS case. While our proposal was being reviewed by the Revenue Officer, the Associate also filed timely requests for Collection Due Process Hearings to protect our client's accounts and assets. During the holidays, the Revenue Officer erroneously issued several levies that nearly drove our client out of business. The Associate quickly enlisted the assistance of the Taxpayer Advocate's Office, the Office of the U.S. Treasury Inspector General, and filed an emergency Appeal in an effort to release the funds captured by levy. The Associate was able to secure a release of the funds captured by the levies just in time for the business owners to pay their employees over Thanksgiving and Christmas. The Revenue Officer who issued the erroneous levies is currently under investigation for impropriety and our client is in the process of obtaining reimbursement for the bank charges incurred due to bounced payroll checks. The Internal Revenue Service Appeals Division has also agreed that the Associate's resolution strategy is acceptable and remanded the collections case back to the former Revenue Officer's Group Supervisor with instructions to establish a formalized resolution strategy.

• An individual in Arden, North Carolina hired Clear Creek to manage a debt of $42,000 owed to the State. Additionally, our client had his wages garnished and wanted immediate assistance with releasing this levy. The Associate assigned to the case was able to facilitate the release of the Wage Garnishment and negotiate an Installment Agreement in a matter of days. This was accomplished using our client's provided financial information and a nominal down payment deemed reasonable by our client. Additionally, the Associate provided a method for our client to be paid through his corporate insurance, alleviating any potential threat of wage garnishments in the future.

• An individual in Pekin, Illinois hired Clear Creek to manage a tax liability of approximately $234,000 owed to the Internal Revenue Service for past due withholding taxes. The Revenue Officer issued a levy to our client's bank for collection of the entire debt owed to the Internal Revenue Service. The levy attached to approximately $4,500 of our client's funds. These funds were slated to pay our client's employees. The Associate was able to negotiate the full release of the levy and is now negotiating a formal resolution with the Internal Revenue Service.

• A Carpet Cleaning and Property Restoration Company in Pittsfield, Massachusetts hired Clear Creek to manage an $8,000 liability owed to the State of Massachusetts for outstanding sales tax and withholding tax which had also been assessed to each corporate officer on an individual level. The Associate assigned to this case was working with our client to complete accurate financial statements in order to propose a strategy for repayment. The State Revenue Agent was not willing to entertain a 'Hold of Enforced Collection' action, and soon issued a levy to our client's payroll bank account. The Associate remained in constant contact with the State Revenue Agent although he was not willing to move the case forward in a reasonable fashion, and through the Agent's Supervisor, was able to have the levy released to cover payroll and all current State and federal tax payments. The Associate then negotiated a 'Hold' on any further collection action, and an affordable Installment Agreement for our client.

• A tile flooring company in Wenatchee, Washington hired Clear Creek to manage a liability of approximately $30,000 in federal withholding taxes. Just days before Clear Creek was hired, our client's Revenue Officer issued a levy, freezing all of their operating accounts. The Revenue Officer had also been putting pressure on our client's former secretary, and sole remaining officer, to make large, lump sum payments to the IRS, despite the fact that her husband had recently passed away. The Associate assigned to the case immediately negotiated a 'Hold' on any additional enforced collections on the account, and began working toward ensuring that the levy was released in full. Working quickly, the Associate drafted a formal Installment Agreement Proposal and submitted it to the Revenue Officer. After several rounds of negotiations, the Revenue Officer conceded to a full release of the levy, and to work toward getting our client into a formal payment agreement. The Associate also ensured that the Revenue Officer would no longer bother the secretary, ensuring that all contact dealing with the businesses liabilities would be done exclusively through Clear Creek, giving our client some much needed peace of mind. A chiropractic office in Cambria, California hired Clear Creek to manage a $13,000 liability to the IRS and stop the garnishment of Medicare payments against the business. The Associate assigned to this case immediately abated $646 from the account, released the Medicare garnishment against the business and established an affordable monthly payment plan for the business in the amount of $188 per month. The business was able to then collect full Medicare payments and have its liability resolved through an affordable monthly Installment Agreement.

• A children's sponsorship program in Raeford, North Carolina hired Clear Creek to manage a liability of $300,000 owed to the Internal Revenue Service for past due withholding and unemployment tax. The Associate assigned to this case prepared financial statements and a submitted a new Installment Agreement proposal to address all periods of liability, and was prepared to submit said proposal to the new Revenue Officer once assigned. The Revenue Officer was assigned, and immediately began to issue levies. During our discussions with the Revenue Officer, it was evident that he had no intention to work towards a quick resolution to the case. Therefore, we began communicating with the Group Manager to resolve the situation. We were successful in releasing a bank levy to cover payroll expenses and past due rent totaling approximately $50,000. The Associate negotiated a hold of any further collection action and we are now proceeding through the Appeals process to formalize the Installment Agreement.

• A couple in Spokane Valley, Washington, hired Clear Creek to manage a $300,000 personal tax liability with the IRS. The IRS was already on the verge of levying our client's oil well profits, and so the Associate assigned to the case immediately filed a Request for a Collection Due Process Hearing. Because our client was not 'current' with their tax return filings, the IRS moved ahead with collection action, despite our appeal, and captured $36,000 in levies. Through consistent and firm negotiations in appeals, the Associate was able to release all pending levies, and all monies that the IRS had taken were refunded to our client. Additionally, the Associate was able to negotiate and finalize an Installment Agreement in the amount of $5,000 per month, ensuring that no additional collection action would take place.

• An individual working as a real estate broker in Mt. Morris, Pennsylvania hired Clear Creek to manage a $35,000 liability with the Internal Revenue Service. The Associate assigned to this case discovered that our client had not filed the 2009 1040 Individual Income Tax Return by the extension deadline, and immediately obtained a hold of enforced collection to allow time to file the return with the understanding that if the deadline was not satisfied, the levy would continue until the return was received. Our client was not able to meet the deadline, and the wage levy was kept in force. However, within five business days of having filed the return, the Associate assigned to this case was able to successfully negotiate the release of the wage levy and negotiate a Streamlined Installment Agreement of $590 per month. Our successful levy release allowed our client to not only receive his full paychecks in the month of December, but allowed him to catch up on missed mortgage payments and avoid losing access to vital services at home, such as electricity, gas and water.

• A self-employed individual in Tiffin, Ohio hired Clear Creek to manage numerous business accounts. Ultimately, all companies had been closed down and our client was assessed with the Trust Fund Recovery Penalties from those businesses totaling $628,996.03. The Internal Revenue Service was exceedingly aggressive with the taxpayer and placed a Social Security Levy on his account in an attempt to collect the assessed balances. Due to the financial strain this was causing our client, the Associate assigned to the case felt this levy needed to be released and all tax accounts be placed into a 'Not-Collectable' status. The Associate was able to negotiate all accounts to be placed in a 'Not-Collectable' status and negotiated a full release of the Social Security Levy. Our client may now fully retire with no threat of enforcement against him or his family.

• A school bus company in West Alexander, Pennsylvania hired Clear Creek to resolve a $243,000 withholding tax liability owed to the IRS. The Associate assigned to the case immediately began researching the liability, and promptly discovered that $43,000 of the balance due was incorrect. The Associate worked with the Revenue Officer to properly allocate deposits to the correct account, and was successful in negotiating the abatement of penalties and interest corresponding to the misallocated payments. Additionally, by filing the proper appeals with both the Appeals Office and Taxpayer Advocate, the Associate successfully negotiated a refund of over $70,000 in recently levied funds, despite the fact that our client was not compliant with its current quarter deposits. Through a series of intense negotiations, the Associate was also able to secure an Installment Agreement of $2,500 per month on the newly adjusted liability. The Associate applied the same strategy with the State as well, and found that State deposits were misallocated. Our client's liability was reduced from $44,000 to $22,000, and the Associate successfully negotiated a monthly payment plan of $1,240 on the remaining balance. Overall, the Associate has saved our client over $65,000 and released a $70,000 levy, allowing our client to pay back the balance not by seizing lump sum levied funds, but instead over a long-term payment plan.

• An individual in Chatsworth, California hired Clear Creek to manage a personal income tax liability of approximately $162,000 with the Internal Revenue Service and release a wage garnishment of $1,000 per week. The Associate assigned to the case immediately began negotiations with the IRS High Dollar Unit and negotiated the reduction of the garnishment to $300 per week. While working to get our client 'Current and Compliant,' the IRS instituted a revision of the paycheck garnishment and raised the amount to $1,300 per week. The Associate was able to prove to the High Dollar Unit that our client's 2008 and 2009 Income Tax returns needed to be amended and that the garnishment was causing undue hardship for our client. Through intense negotiations and by submitting supplemental financial documentation, the Associate was able to secure a total release of all garnishments against our client’s income.

• An individual in Richmond, Missouri, hired Clear Creek to manage a tax liability of approximately $64,000 owed to the Internal Revenue Service for past due CT1-Railroad Retirement taxes. The Revenue Officer issued a levy to our client's bank for collection of the entire debt owed to the Internal Revenue Service. The levy attached to approximately $13,000 of our client's funds. After arduous negotiations the Associate assigned to this case was able to get the levy released. In addition, the Associate was able to negotiate and secure an affordable Installment Agreement.

• An individual in Mesa, Arizona, hired Clear Creek to manage an existing tax liability of approximately $51,000 owed to the Internal Revenue Service for past due income taxes. This liability was based on the Internal Revenue Service prepared returns as our client had not submitted returns from 2003 through 2009. Prior to Clear Creek’s involvement in the case, the Internal Revenue Service issued a wage garnishment to our client's employer. This garnishment was presenting a severe hardship to our client who is trying to support a household of five. Within a matter of days the Associate assigned to the case was able to negotiate with the Internal Revenue Service a release of the wage garnishment and also obtain a Stay of Enforcement. In addition, the Associate was able to obtain actual 1040 - Individual Federal Income Tax Returns for our client and submitted them to the Internal Revenue Service. At this time the Associate is currently negotiating a reduction in the tax owed from the $51,000 assessment to approximately $7,000 based on the recently filed returns.

• A wood working company in Fraser, Michigan hired Clear Creek to manage a liability of $50,000 owed to the State for past due unemployment taxes. Our client was levied by the State for $41,354.69; however, after negotiating with the State Revenue Agent, the Associate assigned to this case was able to secure the release of the levy. In addition, the Associate secured a formalized payment plan with the State Revenue Agent applying $5,000 of the levied funds towards a down payment on a $1,500 per month payment plan.

• A subcontractor in Nesconset, New York hired Clear Creek in order to prevent any future levies on his financial accounts due to an accrued $250,000 tax liability that his business owed to the IRS for past due withholding tax. The Associate assigned to the case not only prevented future levies from occurring by filing the appropriate paperwork, but also successfully appealed the current levy on our client's account. The Associate managed to work with an independent review board within the IRS, rather than our client's Revenue Officer, who had thus far been uncooperative. The review board agreed to release the payroll portion of the $30,000 levy so that our client could continue operating without issue. The Associate is currently formalizing a plan to satisfy the liability, and will be able to propose this resolution to the same independent review board that originally released the levy.

• A small business owner in Bogart, Georgia hired Clear Creek looking to manage its accrued sales tax liability. The Associate assigned to the case was able to negotiate the entire balance into an Installment Agreement and secure an agreement with the state to not file any liens on the balances owed. When our client defaulted its agreement, the state moved to immediately levy the bank accounts and denied any further assistance to our client. The Associate had retained his power of attorney on file just in case this situation arose in the future and was able to immediately release the payroll portion of our client's levy and secure a new Installment Agreement that still reasonably fit within our client’s budgetary constraints before addressing and releasing the penalty portion of the tax liability.

• A couple in Broken Bow, Oklahoma hired Clear Creek to assist in resolving an outstanding individual income tax liability in the amount of $13,000 with the Internal Revenue Service. Our client had multiple tax returns that were prepared on their behalf by the IRS that yielded higher balances that what should have been owed, and their paychecks were being garnished to satisfy this liability. The Associate assigned to the case determined that filing original returns would substantially reduce the total amount owed. Once the returns were filed, the Associate negotiated the full release of the wage garnishment and had previous payments reapplied to the actual debt owed. Through this strategy, our client's liability was satisfied in full, and our client was able to use additional refunds to pay off other federal debt.

• An in-home health care provider in Raleigh, North Carolina hired Clear Creek to resolve a withholding, unemployment and income tax liability owed to the IRS in the amount of approximately $62,000. The Associate assigned to the case worked with our client and was able to help the company get 'Current and Compliant' with all of its tax obligations, and was then able to draft and submit a formal proposal for our client to enter into an Installment Agreement. Acting on previously issued levy notices, the IRS issued a levy against our client's accounts receivable. The levy seized and withheld all of the funds that the small health care company received as income for the month, preventing them from being able to issue payroll checks. Working quickly, the Associate contacted the IRS and began negotiations to have all levies released and all funds returned to our client. After conducting further research on the levies, the Associate was able to determine that the IRS had issued the levy improperly, and that the efforts made by Clear Creek to protect our client were still in place. The agent assigned to the case had no choice but to release all enforced collection actions and return all funds to our client. Our client was then able to ensure that the payroll was successfully made so that the company's employees did not have to go through the holiday season without their hard-earned paychecks.

• An individual in Aleppo, Pennsylvania hired Clear Creek to manage a liability of over $59,000 owed to the Internal Revenue Service. Our client was in the process of transitioning between jobs and moving from Pennsylvania to Oregon when his personal bank account was levied for $1,900. Obviously panicked and alone during a cross country trip, our client was unable to leave his hotel. The Associate assigned to the case quickly addressed the situation and advised our client of what is required to obtain a release of funds captured by an account levy based on an argument of undue hardship. The Associate quickly gathered the requisite financial documentation and negotiated a full release of the funds which were frozen in our client's bank account. The funds were immediately available to our client which he then used to finish his move across the country. At the same time, the Associate was able to negotiate a hold from further enforced collection action on our client's account enabling our client time to transition into his new living arrangement, adjust to his new job, and file his past due tax returns.

• An individual residing in Houston, Texas hired Clear Creek to manage a personal income tax liability of approximately $15,000. Our client's wages had recently been garnished by the Internal Revenue Service with a significant portion already taken out of her recent paycheck. Upon initial contact with the Internal Revenue Service, the Associate assigned to the case determined that not only had our client's wages been garnished, but her bank account had also been recently levied. Within 24 hours of hiring Clear Creek, the Associate negotiated a full release of the Wage Garnishment as well as a full release of the bank levy with the IRS. The Associate also successfully negotiated an affordable monthly Installment Agreement for our client with staggered payments, allowing lower monthly payments for the first year.

• A residential management and service company in Knightdale, North Carolina hired Clear Creek to resolve a withholding tax liability of approximately $7000 with the Department of Revenue. Prior to hiring our firm, and before a resolution strategy could be formalized, the State enacted a garnishment on our client's bank account in the amount of approximately $3800. By submitting supplemental financial documentation to prove a hardship, the Associate assigned to the case was able to secure a release of the garnished funds in the amount of $3300. The Associate is now in negotiations for a payment plan as a resolution for our client’s outstanding tax liability.

• A couple in Castro Valley, California hired Clear Creek to manage a $14,000 tax liability and to address a crippling wage garnishment on their personal paychecks. The Associate assigned to this case immediately set about proving financial hardship. By considering all dependents within the household, the Associate was able to utilize IRS National Standards to prove that the garnishment was excessive. The Associate negotiated the release of the garnishment, and in addition, requested the previously captured garnished wages to be refunded to our client. In lieu of the garnishment, the Associate negotiated an affordable monthly payment plan that allows our client to pay back the debt within a five year period. We are currently waiting for the refunds to be issued and our client is extremely grateful for the hard, prompt and precise work we provided.

• A software engineer in Livonia, Michigan hired Clear Creek to obtain some relief from the Wage Garnishment that had been placed on his paycheck in the amount of $2,300 per month for owed personal income tax liabilities. The Associate assigned to the case was able to prevent the IRS from seizing any financial assets by working directly with the Internal Revenue Service and securing not only a full release of our client's wage garnishment, but also placing our client into a minimal payment plan of $900 per month which is nearly $200 less than our client’s initial request, and $1,400 less than the garnishment.

• A daycare in Herrin, Illinois hired Clear Creek to manage a liability of approximately $42,000 in withholding, unemployment and income taxes with the Internal Revenue Service. Prior to hiring our firm, the Internal Revenue Service had issued a levy against all of our client's business and payroll accounts, preventing our client from covering his necessary business expenses. The Associate assigned to the case acted immediately and contacted the Internal Revenue Service. After determining that the levy had been issued improperly, the Associate began negotiations with the Internal Revenue Service to have the levy released entirely and have all funds returned to our client. After several rounds of negotiations, the Associate was successful in having the levy released in full only a few hours after it had been issued, ensuring that our client was not inconvenienced by the enforced collection action. The Associate further ensured that a specific agent was assigned to all periods and types of liability so that there would be no further mistakes where enforced collections were erroneously taken against our client.

• A self-employed individual residing in Redmond, Washington hired Clear Creek to manage a personal income tax liability of approximately $42,000. Upon initial contact with the Internal Revenue Service, it was determined that there was an accounts receivable levy placed on our client's account. Thirty six hours after hiring Clear Creek, we were able to negotiate through the Collections Department, a full release of the levy and secure a 'hold' on any additional collection enforcement. This has enabled us to begin gathering adequate financial information and move forward with an Offer in Compromise to satisfy his tax liability.

• An overseas oil company worker and his wife from The Woodlands, Texas hired Clear Creek to manage a personal Internal Revenue Service liability in excess of $100,000. The Associate assigned to the case was able to negotiate an extended 'Stay' of enforced collection to ensure our client had enough time to file all missing personal income tax returns. Despite the best efforts of Clear Creek, our client did not submit the returns timely, and as a result, the IRS garnished our client's wages and per diem expenses. Due to his financial situation, this levy, in excess of $14,000, would have forced our client to be unable to return to work, as he could not afford his per diem and travel costs. The garnishment would have also forced him out of his home with his wife and children, and into a run-down mobile home. Through the efforts of Clear Creek, and by moving quickly with an Appeal, the Associate was able to quickly ensure the requested returns were processed, and negotiated a release of the garnishment in excess of $14,000. Through Appeals, we were able to negotiate a formal Installment Agreement to repay the liability over an extended period of time.

• An invisible pet fence company located in Pennsylvania hired Clear Creek to manage an Internal Revenue Service tax liability of approximately $32,000. Prior to hiring Clear Creek, our client received notice of levy from the Internal Revenue Service. The Internal Revenue Service levy attached to $1,373 of our client's funds. This was a significant amount of money to our client as they are a very small business. Although the Internal Revenue Service did not have record of all returns being filed or that our client was 'current' with the required tax deposits, the Associate assigned to the case was able to negotiate a full release of levy.

• An electrical contracting company in Baltimore, Maryland hired Clear Creek to manage a $33,000 liability owed to the IRS. Upon hiring our firm, the Associate assigned to the case immediately addressed a levy on our client's bank account that had captured $31,000. This levy action taken by the IRS was forcing our client to shut his doors. Through the efforts of the Associate assigned to this case, the IRS agreed to a partial release of the $31,000 levy, thereby allowing our client to remain open, and to move forward with an affordable resolution strategy.

• A nail and staple company in Turnwater, Washington hired Clear Creek to manage a liability of $218,000 owed to the Internal Revenue Service for past due Withholding taxes. Upon the inception of the case the Associate discovered that the Internal Revenue Service had issued 'Final Notices of Intent to Levy' on the Withholding taxes. The Associate immediately filed a Collection Due Process Hearing Request in order to preserve our client's rights and move forward with resolving the outstanding liability while keeping our client protected from enforced collection action. Although the request for the Appeal was on file with the Revenue Officer, Automated Collection Services, issued bank levies in the amount for $176,000. The Associate contacted the Revenue Officer who had been transferred off the account. The Associate was then able to locate the newly assigned Revenue Officer and although our client was not current with his tax deposits, the Associate was able to get an immediate release of the levy.

• An IT company in Jacksonville, Florida hired Clear Creek to resolve an Internal Revenue Service liability of approximately $40,000. The Associate assigned to the case stressed to our client the importance of remaining current and compliant. Our client did what was necessary to cut costs which would allow them to get current and compliant with their tax obligations. The Associate continued to successfully extend protect their assets during this process. However, due to our client's severe illness, our client canceled our firm's service several months later believing he could resolve this issue on his own. Our client soon thereafter called the Associate previously assigned to his case because the Internal Revenue Service had placed numerous accounts receivable levies on his account. Knowing the amount of success we had previously demonstrated, our client was confident that we could release the crippling levies that were in place. The Associate on the case was able to release all levies and put the entire balance, now close to $100,000 into a non-collectable status.

• A single mother of two in Epworth, Iowa hired Clear Creek to manage a liability of $16,000 owed to the State of Iowa. Her paycheck was being garnished at 25% resulting in monthly payments totaling $675 to the State. The Associate assigned to the case proved an undue hardship was taking place as a result of this garnishment. The Associate then proposed an affordable monthly Installment Agreement of $250, which was reviewed and accepted by the State Revenue Agent. The 25% garnishment was lifted and the affordable Installment Agreement was put in place immediately.

• An individual in North Carolina hired Clear Creek to manage a liability of $15,000 owed to the State of North Carolina for past due taxes. The Associate assigned to this case discovered that the reason a liability was even owed was because there was an error on our client's personal income tax return. Our client had a very aggressive State Revenue Agent assigned to his case, and intense enforced collections activity was being carried out against our client. A lien was placed against our client personally, and a levy was implemented which resulted in the repossession of our client’s personal vehicle. Through several conferences and negotiations with the State Revenue Agent, the Associate was able to not only prove that no liability was owed, but also that the taxpayer was, in fact, due a refund from the State of North Carolina. In doing so, the lien was released, and our client's vehicle was returned just days before the State was scheduled to auction it off to the public.

• A home healthcare provider in Texas hired Clear Creek to manage a liability of approximately $1.8 million owed to the IRS for past due Unemployment Taxes. In addition, the owners of the business were facing not only the personal assessment from the business tax, but also a liability of approximately $400,000 from past due Income Taxes with the Internal Revenue Service. Even though the business continued to accrue 941tax liability, of approximately $600,000 during our representation we were able to hold off 'Enforced Collections' for several months against the business and the owners. Due to the additional accrual of liability, the Internal Revenue Service refused to continue to hold off on levying all the business bank accounts and accounts receivables as well as the owners personally. During our negotiations to get the levies released, the business filed for Chapter 11 bankruptcy. Although the filing of the bankruptcy petition placed an automatic stay on future enforced collection actions of the Internal Revenue Service, the Internal Revenue Service also agreed to release all continuous levies. In addition, the Associate assigned to the case was able to obtain releases of levy that were issued on the owners' personal bank accounts as well as on their wages.

• An electrical service company in Bay Shore, New York hired Clear Creek to assist in resolving its outstanding business tax liability in the amount of $200,000. Due to the recent accruals of new tax liabilities, the IRS issued a levy against our client's accounts receivable which attached to approximately $135,000. The Associate assigned to the case promptly appealed this levy and maintained ongoing negotiations between the accounts receivable and the IRS to determine the amount of money that the IRS could reasonably realize from the levy. The Revenue Officer with the IRS was determined to receive full payment of the levy; however, after working with the Revenue Officer and our client's legal department, the Associate was able to prove to the IRS that they only stood to collect $23,000 of the $135,000 being held. The IRS issued a release of the levy for all funds in excess of $23,000. The Associate then negotiated with the Appeals Unit of the IRS and secured a $2500 per month Installment Agreement on the remaining balance. This payment plan allowed the client to get caught up with vendors and suppliers as this levy set them back in many ways. Clear Creek is now moving forward with a request for an abatement of approximately $70,000 in accrued penalties.

• A daycare facility in Easley, South Carolina hired Clear Creek to manage liabilities with both the IRS and the State of South Carolina. Our client has had a long history of non-compliance and has been hammered by the IRS with numerous levies. Clear Creek has been successful in negotiating that all bank account levies be released so that our client could make its payroll obligations. Our client had another levy imposed on their state funding that encompasses 70% of the company's income creating an extreme hardship. Clear Creek was successful in having the levy on the State funding fully released so that the business may resume normal operations and make weekly payroll. Clear Creek is now negotiating affordable Installment Agreements for these liabilities.

• An individual in Fountain Hills, Arizona hired Clear Creek to manage a liability of $17,000 owed to the IRS. Our client is a single mother with a three year old son who recently moved from Florida to Arizona in order to take care of her elderly mother. The Associate assigned to the case quickly discovered that the IRS had recently issued a levy and wage garnishment against our client’s bank account and her sole source of income which was used to care for her son and mother. The Associate gathered the requisite financial documentation and negotiated a full release of the funds that were levied as well as a full release of our client's wage garnishment. Furthermore, the Associate negotiated the placement of our client's case into a 'Currently Non-Collectible' status with the IRS. Our client is now able to care for her three year old son and elderly mother without fear of enforced collection action from the IRS.

• A trucker in Connelly Springs, North Carolina hired Clear Creek to manage a liability of $10,000 owed to the IRS for past due sales taxes. Our client was in a hurry to hire Clear Creek because every pay period, one hundred percent of his $1,500 monthly paycheck was being garnished by the IRS to pay off his liability. This was especially distressing because he used a sizeable portion of his income to provide care for two elderly family members. Within two hours of receiving the case, the Associate assigned to this case contacted the IRS and negotiated a cease to the wage garnishment coupled with an Installment Agreement of only $42 per week. Our client is once again able to pay his own bills and provide some essentials for his family.

• A multimedia company located in Solon, Ohio hired Clear Creek to manage a liability of $20,000 to the IRS and sought assistance in releasing continuous Account Receivable levies that had been sent out by the Revenue Officer on October 22nd , leaving us with a deadline of November 21st to have the levies released. The Associate assigned to the case spoke with the Revenue Officer, who requested several documents including delinquent returns and a letter from our client outlining a plan to resolve the liabilities. The Associate assisted our client with restructuring the company in order to avoid a payroll liability in the future and immediately submitted the requested documents to the Revenue Officer. The IRS agreed to hold off on all future levy action, and when the Associate could not reach the Revenue Officer, the Associate successfully pursued the levy releases with the Group Manager and consequently all levies were released.

• An individual in Duluth, Minnesota hired Clear Creek to manage a liability of $30,000 owed to the IRS for past due income taxes. Upon being hired, our client's paycheck was being garnished in the amount of $1,500 per month to pay off the liability. The Associate assigned to this case immediately discovered several substitute returns were filed by the IRS. Once the correct returns were filed, the Associate negotiated the assessment of those amounts instead, saving the client approximately $15,000. Once the liability was cut by 50%, the Associate negotiated the release of the wage garnishment coupled with a new Installment Agreement for $230 per month which delighted our client.

• A construction firm in Valley Stream, New York hired Clear Creek to negotiate an Installment Agreement that would be viable and ensure a current and compliant status with the IRS. Unknown to Clear Creek or our client at the initiation of representation, the Revenue Officer handling the case had prepared and would soon submit levies on the firm's bank accounts. Having not received any notification of levy being issued, the first time the firm heard of this enforcement action was when it attempted to withdraw funds from its bank account for payroll and was prevented from doing so. A total of $15,000 was frozen due to the levy issued. The Senior Associate at Clear Creek assigned to the case acted immediately to identify first why there had been no notification of this levy received and second, the necessary steps for release. The Revenue Officer assigned to the case could not immediately be reached, therefore the Senior Associate worked with the Officer's Group Manager in her absence. After the Group Manager facilitated contact with the absent Revenue Officer, the Senior Associate was able to secure a full levy release within three days, ensuring that the firm's employees would be paid and the business could continue to operate.

• A metal manufacturing company in Owings Mills, Maryland hired Clear Creek to manage a liability of $20,000 owed to the IRS. The Associate assigned to the case successfully negotiated a hold of enforced collection action while our client prepared and filed the 2006 and 2007 941 Withholding Tax Returns that the Revenue Officer had previously assessed. Several weeks later, despite numerous calls to the Revenue Officer to check on the status of the returns, our client received a Notice of Levy attaching to $24,000. After more unsuccessful attempts to contact both the Revenue Officer and the Group Manager, the Associate filed an Appeal with the Taxpayer Advocate. Because our client filed the corrected returns, the true liability was reduced to $5,400, which was a much smaller amount to which the levy attached. With much persistence, the Associate was able to reach the Group Manager and negotiate the full release of the levy the day the funds were set to be sent to the IRS.

• A franchise sales group in Mesa, Arizona hired Clear Creek to manage a liability of $8,000 owed to the IRS for past due withholding taxes. At the time our client came hired our firm, the IRS had issued a bank levy which attached to $6400 in our client's bank account. The Revenue Officer and his Group Manager would not release the levy due to our client's past history of non-compliance. They would also not enter an Installment Agreement on behalf of our client either. Therefore, the Associate assigned to the case filed an Appeal in regards to their decision not to release the levy. During the Appeal Hearing the Associate was able to negotiate a release of the levy as well as negotiate an affordable Installment Agreement on behalf of our client.

• A construction company in California hired Clear Creek to manage a tax liability owed to the State of California of over $45,000. The State issued a levy for the $45,000 due, although the liability was an assessed balance stemming from estimated tax returns filed by the State. The Associate instructed our client to promptly file the missing returns, and the balance was then reduced to $5,600. The State Revenue Agent still wanted to collect the full $45,000 which would have put our client out of business. The Associate assigned to the case was able to get the levy reduced to just the amount owing saving our client over $38,000.

• An individual in West Virginia hired Clear Creek to assist in promptly absolving his liabilities in excess of $60,000 with the IRS and State of West Virginia. The Associate assigned to the case negotiated with the IRS and State while working to secure refinancing and full payment of the liability. Soon after receiving payment, due to an internal processing error, the IRS issued a levy on our client's bank accounts. The Associate secured a levy release from the IRS within a day of it being issued, argued successfully for immediate release of frozen funds with our client's bank manager and facilitated a full refund of all charges assessed by the bank as a result of the erroneous levy. As the issue with the IRS had been resolved, the Associate immediately and successfully secured releases of all liens held by the State.

• An individual taxpayer in Denver, Colorado hired Clear Creek to resolve a $105,000 liability with the IRS, and a $15,000 liability with the State of Colorado. One morning, the client realized her only bank account had been frozen. She frantically contacted the Associate and explained that if the account was to remain frozen, she would be unable to purchase food or gas or pay any other necessary monthly expenses. The Associate was quickly able to discern that the State of Colorado had issued a levy against our client's personal bank account. The Associate immediately began negotiations with the State to have the levy released. After being told that releasing the levy would be impossible, the Associate began moving up the chain of command at the Colorado Department of Revenue. Through continuous negotiations and persistence, the Associate was able to release the funds later that day.

• The owner of a restaurant in Delavan, Illinois hired Clear Creek to negotiate an IRS Installment Agreement associated with a liability of approximately $28,000. After a state contracted client failed to pay their bill to the restaurant, our client fell behind on her tax obligations. The client's Revenue Officer was reluctant to formalize an Installment Agreement because the business had defaulted an Installment Agreement once before. Nonetheless our firm was able to negotiate and secure an affordable Installment Agreement of $500 per month, however, the Revenue Officer had already begun the personal assessment of the Trust Fund against the corporate officer. Once the Trust Fund was personally assessed, we were able to negotiate that the Trust Fund portion of the Corporate debt be placed in a non-collectable status while the business satisfies the liability. During this time, we aggressively pursued an abatement of penalties on the account. The IRS agreed with our argument and abated over $5,000 of penalties and the associated interest. This amount will be applied to the existing balance, thus reducing the amount of time she will have to pay on her Installment Agreement.

• A daycare company in Indianapolis, Indiana hired Clear Creek to manage an IRS liability of approximately $250,000. Prior to hiring Clear Creek, our client was levied by the IRS through the Automated Collection Service Division. The levy attached to the Child and Adult Care Food Program (CACFP), which is a program facilitated by the State Department of Education. This program reimburses daycare providers for expenses incurred by purchasing food for the children who attend their daycares. The Department of Education was threatening to disqualify our client from ever being able to access this program in the future due to the IRS levy. Without this funding, our client would not be able to feed the children and would ultimately have to close the doors of the business leaving 55 to 60 children without sufficient daycare. The Associate assigned to this case immediately contacted the IRS and the Indiana Department of Education to negotiate the release of levy and ensure that our client would not be disqualified from CACFP. Although our client had over 38 missing tax returns with the IRS and a large outstanding balance even prior to the returns being filed, the Associate was able to negotiate a release of the IRS levy proving that it was causing an undue hardship. The Associate was also able to negotiate a Stay of Enforcement while our client files the numerous tax returns with the IRS. Unfortunately, upon the release of the levy, the IRS refused to provide written documentation that the levy had been released as it was through the IRS' automated levy program. The Associate aggressively continued to contact the IRS and negotiate for written documentation of the release of levy so that this documentation could be provided to the Indiana Department of Education. After intense negotiations, the Associate was able to obtain written documentation which was submitted to the Indiana Department of Education which will allow all children to continue attending the day care facility.

• A sod farm in Tea, South Dakota hired Clear Creek to manage a liability of $130,000 owed to the IRS for 941 taxes. The Revenue Officer had been working with the client for a few years and started to become more and more impatient. Clear Creek had proposed an Installment Agreement and it was denied by the Revenue Officer and then without any warning the client got levied for $5,000. The Associate immediately contacted the Revenue Officer and negotiated a full release of levy using possible lending as leverage. An individual in Colorado hired Clear Creek to manage a $15,000 IRS liability stemming from an arbitrarily assessed return. Our client also had an active wage garnishment against him. The Associate discussed how we could get the levy released if we were able to get our client on an Installment Agreement, which was the strategy we pursued. When we first contacted the IRS to set up a streamlined Installment Agreement, we discovered that several years' of returns were missing. The Associate called the client who returned to our office the next morning and completed all of the missing returns. We filed these returns and called ACS to get the returns filed and the levy released once we got an Installment Agreement set up. This Associate had to call ACS four different times before reaching someone who was helpful, however, this Associate was able to negotiate an Installment Agreement to resolve the liability and get the levy released on this same day.

• The owners of a printing shop in West Calcasieu hired Clear Creek to manage a liability of $8,228.40 owed to the Louisiana Department of Revenue and another liability of $33,276.75 owed to the local School Board. Our client's husband was being garnished nearly 30% of his monthly wages by the Department of Revenue and was soon going to be garnished by the School Board, too. Our client lost her business after Hurricane Rita in 2005 and felt that the State didn't even care about her losing her business as they simply wanted her money. The Associate assigned to this case had been successful in releasing the wage garnishment with the Department of Revenue and negotiating a $200 per month Installment Agreement. Our client is also paying the School Board $200 per month as well. After setting up the Installment Agreement with the School Board, the Associate then realized our client was being charged more for her 2005 Sales Taxes then they should have been. Our client lost all documents for 2005, and was unable to file her 2005 tax return, therefore resulting in having to file estimate tax returns. The School Board was charging nearly three times the amount the Department of Revenue was. The Associate then requested a recalculation of estimates and was able to reduce the amount owed for 2005 by nearly half. Instead of owing over $33,000 to the School Board, our client now only owes approximately $12,000.

• A real estate investor in Austin, Texas hired Clear Creek with a levy on his business bank account by the State of California Franchise Tax Board (FTB). The levy was issued to the business bank account for the full amount owed to the state which was $11,495.04. With our client owing additional taxes to other California taxing departments, he could not afford to full pay the State of California and was also in the middle of a project when the bank account was frozen. After numerous calls to the FTB with hold times as long as 45-88 minutes each, the Associate was able to negotiate the release of $3,833 and another $3,833 to be used as a lump sum payment. The State also requested that an Installment Agreement of $1,000 be set up in order for the levy to be released. The Associate contacted our client for approval, and when the Associate called the FTB back to formally set up the payment plan, the representative was unwilling to do what the other representative just promised. This State Revenue Agent was unwilling to release the levy in any amount and was also unwilling to set up an Installment Agreement in any amount. This Revenue Agent believed that because the real estate market was in bad shape, that our client would probably default the payment plan. The Associate argued that our client was already promised the levy release, and a payment plan amount, and that the Revenue Agent should not assume what our client can and cannot afford based on her own opinions of the economy. The Revenue Agent said her decision was final, and would note it in the computer so further changes could not be made. The Associate requested a supervisor, but was denied. The Associate quickly called the FTB Taxpayer Assistance Officer for immediate assistance. The Associate was able to obtain what was originally promised and was also able to negotiate the $1,000 per month payment down to a $750 per month payment. The levy was released on this same day and could now finish the project he was currently working on. Our client will also be able to use the funds released from the account to pay on his other state tax liabilities.

• An individual in Minot, North Dakota hired Clear Creek to manage a $47,000 liability owed to the IRS. Just prior to being hired, our client was levied and because our client had not filed returns for several years, it seemed that release of the levy would be impossible. The Associate assigned to this case managed to get several of these returns filed and posted and we were successful in negotiating the full release of the bank levies and wage garnishment against the client, even though our client still has outstanding returns and owes the IRS close to $50,000.

• An individual in Wausau, Wisconsin hired Clear Creek to negotiate a levy release associated with a $73,544 liability owed to the IRS. The levy was for $42,299. The Associate negotiated a partial levy release down to $800

• An individual in Texas hired Clear Creek to assist with a wage garnishment associated with a $99,740 tax liability owed to the IRS. The Associate assigned to this case contacted ACS requesting the release of the garnishment based on hardship. At the initial contact with ACS they were not willing to negotiate a release until they received our client's 2006 1040 and updated financials. We worked diligently with our client to collect the requested documents and once received, we again contacted ACS for a release. The representative we reached would not assist us as we had too many documents for her to receive by fax, however, she gave us information regarding an Expedite Unit at ACS so we could send the documents to them. We sent the documents overnight and then contacted ACS again to see if they had been received. They confirmed receipt and that the case was now assigned to a specific person. They could not give us contact information but, stated we would be contacted within five days if not sooner. Knowing that the garnishment was becoming exceedingly difficult on our client, we again contacted ACS. At this point we were able to reach a representative that assisted us. After extensive conversations with the representative at ACS we were able to negotiate the release of the levy and an installment agreement per our client's request. The representative even faxed the release of garnishment then and there to our client's employer.

• An individual in Mason City, Iowa hired Clear Creek to manage a $244,750 liability owed to the IRS. When hired, a levy was issued on only a couple of periods involved with the total liability. During the initial with our client, our client spent most of the time lecturing the Associate on how there was no law that required income tax to be paid. The Associate assured him that there were such laws, however our client was not so sure. Two days later our client called back and wanted us to move forward with his representation. The Associate convinced our client to file missing returns for 2005, 2006, and 2007, and complete a Form 433-A Collection Information Statement for Wage Earners and Self-Employed Individuals. Using the 433-A and filed returns, the Associate was able to negotiate with the Revenue Officer that the only way to resolve the case quickly was to put the client on a Partial Pay Installment Agreement. The Revenue Officer agreed to the Partial Pay Installment Agreement and released a continuous wage garnishment against our client. The Partial Pay Installment Agreement was approved and we are currently in discussions to submit an Offer in Compromise instead of letting the Partial Pay Installment Agreement run its course.

• An individual from East Haven, Connecticut hired Clear Creek to manage a $30,000 liability owed to the IRS. Once hired, an outstanding levy hit our client's bank account, however, due to the IRS' records, this period in question had already been paid, and therefore the Associate assigned to this case managed to release the levy immediately. Once this was accomplished, this Associate negotiated an affordable Streamline Installment Agreement. We are currently working on abating associated penalties.

• An individual in Lilburn, Georgia hired Clear Creek to manage a $211,522 owed to the IRS. When hired, our client was having his wages garnished in the amount of $7,000 per month. The Associate assigned to this case negotiated a partial wage garnishment release down to $3,000 per month. This Associate also submitted a Penalty Abatement Narrative and of the $44,644 we were looking to abate all but $1,813 were abated, thrilling our client.

• A BBQ restaurant owner in Marietta, Georgia hired Clear Creek to manage a state sales tax liability of approximately $200,000. However, once we got our client's outstanding returns filed, our client owed approximately $350,000 on one business, plus $130,000 on another business that he owns. The Associate assigned to this case was able to negotiate an Installment Agreement based on a down payment of $117,000, with the balance due over the course of the next 12 months, which our client could do, however, not for another two months. We kept in contact with the state to ensure that our client was protected, but then the State Revenue Agent stopped returning phone calls. We tried calling many times, but were only able to leave voicemails. Then, the client's personal accounts were levied. The State Revenue Agent would still not answer her phone or return our phone calls. After two days of attempting to reach her we called her manager, then a regional manager, and then a district manager. After two hours on the phone with the District Manager we were able to negotiate a conditional release of the levy, allowing our client to make his down payment and then enter into the Installment Agreement. The client was supposed to make his payment, however, the bank giving him the loan had not yet funded the loan. The District Manager called the bank and pushed the bank to give him an exact date to get the loan done. The District Manager also informed our client that once he entered the Installment Agreement, our client could have his liquor license back, which our client needed desperately. With diligence, we managed to convince the District Manager to give us exactly what we wanted and what the client wanted, including a full release of the levy.

• A social work business located in Washington hired Clear Creek to manage a $300,000 liability owed to the IRS. In working with our client, we advised our client that forming a new entity may be in their best interest which our client decided to do while we waited for an IRS Revenue Officer to be assigned. Once a Revenue Officer was assigned, this person was following protocol, and sent account receivable levies to the former business' accounts to ensure this business was shut down. All bank levies and account receivable levies came up empty, except for one insurance company who messed up in their internal billing and never changed the business names. This insurance company sent all payments for the new business to the IRS for the old business liability, with the new EIN, and business name, which the Revenue Officer cashed illegally. By the time appeals were filed, the client had lost nearly $40,000. The Revenue Officer and his General Manager refused to release the levy, so the Associate assigned to this case filed an appeal based on wrongdoings by the IRS in stealing funds from one taxpayer and applying them to another with full knowledge of the distinction between the two businesses. After continuous negotiations with the Appeals Officer, we were able to obtain a full release of the levy from the IRS, as well as instruction to the Revenue Officer and GM to refund all $40,000 in levy proceeds.

• A Baptist church in Ann Arbor, Michigan hired Clear Creek Consulting to manage a $15,000 liability owed to the IRS and also had a $15,000 levy against them which tied up the all funds in the bank. Our client had $45,000 in the bank, all of which was earmarked for end-of-year charitable grants for missions, and medical charities. Had the levy been full-paid, and not released, the church would have been open to lawsuits from parishes, charities, and others. The Revenue Officer and General Manager refused to release the levy, arguing that the Federal Government funds charitable organizations, and that they can let the funds go for that in order to fund their charities through taxes. The Associate assigned to this case filed an appeal, and after four rounds of conferences, the Appeals Officer ended up releasing all but $4,000 of the liability, abated another $4000, and we are currently in the process of working with the Revenue Officer to set up an Installment Agreement for $500 per month on the remaining liability.

• An electrical contractor in Salinas, California hired Clear Creek to remove a wage garnishment on this sole proprietorship that was crippling our client's ability to stay in business. Within days, the Associate assigned to the case released the wage garnishment associated with a $10,000 state liability by assisting our client file several past due returns. In the end, our client was set up on an affordable Installment Agreement of $500 per month which is exactly what our client desired.

• A self employed computer programmer in Lilburn, Georgia hired Clear Creek to release an ongoing wage garnishment of approximately $7,000 per month associated with a past due tax of $70,000 owed to the IRS. The Associate assigned to the case negotiated the wage garnishment down to $3,000 per month until our client managed to file five past due 1040s. This amount was satisfactory with our client as he wanted to pay this moving forward in a formalized Installment Agreement.

• An individual in Ventura California hired Clear Creek to resolve a $21,000 liability owed to the IRS. When the client hired us, he was having his wages garnished for the past several months because he had not filed three past due 1040s. Within weeks, we assisted him complete these returns and once they had posted, our client's Revenue Officer stated that our client must pay his taxes in full because he had too many assets. The Associate assigned to this case educated this Revenue Officer that this is not the case because our client's liability was under $25,000 and he therefore qualified for a Streamlined Installment Agreement that did not even need to be supported with financials. Once we stated this, the Revenue Officer checked this out with his supervisor and the next day a letter was issued to release the wage garnishment and our client was given an affordable Installment Agreement of $350 per month.

• An audio video company in Mooresville, North Carolina hired Clear Creek when their company's bank accounts were levied by the IRS to address an outstanding tax liability of approximately $10,000. Our client was shocked at this aggressive enforcement activity because they thought they were on a formal Installment Agreement, however, they were simply paying their current tax obligations. With all of their funds frozen, they were on the verge of having to close up their company until they could arrange for payment, however, they hired Clear Creek and within days, the Associate assigned to this case negotiated with ACS that the levy be released. Furthermore, our client was now on a formal and affordable Installment Agreement in the amount of $700 per month. We are now in the process of abating the penalties associated with this liability.

• An individual in Saratoga Springs, New York hired Clear Creek to resolve a wage garnishment issue associated with an outstanding liability of $32,000 owed to the IRS. Within a week, the Associate assigned to this case negotiated that this wage garnishment be cut in half from $336 per paycheck. The wage garnishment will be removed in its entirety when our client files his 2002 1040 tax return.

• An individual in Dallas, Georgia hired Clear Creek to resolve a wage garnishment issue associated with an outstanding liability of $12,000 owed to the IRS. Within two weeks, the Associate assigned to this case negotiated that this wage garnishment be removed which was costing our client $1,500 per month as soon as an outstanding 1040 tax return was filed. This return was fast tracked and formally posted through ACS within days. Our client is now set up on a $200 monthly Installment Agreement for the remaining tax due.

• An event planning business located in New York hired Clear Creek because the state of New York had levied this business for all the money in their account which amounted to about $75,000. The Associate assigned to this client argued with several State Revenue Agents and their superiors that this money did not belong to our client and that it was in essence a 'constructive trust' of their client's money. Within several days the funds were released even though the state made it very clear that their office had not released a levy in over five years. This client is now able to remain in business and pay down the liability in affordable monthly payments.

• The owners of a now defunct cabinet company located in Midvale, Utah hired Clear Creek to release an IRS wage garnishment for an outstanding civil penalty tax of approximately $33,000. Through the Appeals Division of the IRS, the Associate assigned to this case negotiated the release of the wage garnishment which was causing the couple to fall further into debt, and at the same time negotiate a formal Installment Agreement to be paid over five years. The couple can now make affordable and consistent payments of $500 per month to fully resolve this liability.

• A Beaver Falls, Pennsylvania assisted living facilities company hired Clear Creek to manage and resolve a $443,000 liability owed to the IRS and a $37,000 liability owed to the State. Upon being hired, the Revenue Officer had a crippling levy in place that would not enable the company to meet its payroll obligations because this company had not made a single tax deposit in nearly 6 years. With a partial release of the levy, the staff did not quit, however the client had to remain current and compliant from this point forward. With the client remaining current with their tax obligations, the entity is now positioned for sale as a going concern which was the desire of the business owner for many months. Getting this levy released within three days of being hired was critical because if the levy was not released, the business would have been closed and furthermore, it could not be positioned for sale which would mean that the residents would have been shipped off to other more remote facilities, greatly affecting their lives.

• A Kentucky-based marketing consulting company had several tax liabilities totaling more than $140,000 and was battling an IRS levy of $97,000 when they retained Clear Creek. Within a few days of representation, the Associate assigned to this file negotiated a full release of this levy and furthermore, negotiated reasonable monthly payments for all three liabilities.

• A North Carolina Assisted Living Center retained our services to resolve over $500,000 in federal taxes. This client had not made federal tax deposits in years, nor had he established contact with his Revenue Officer in over 12 months. Before contacting Clear Creek, our client was issued a continuous Accounts Receivable levy for over $21,000 per month. Within 10 days of representation, we were able to establish an affordable Installment Agreement of $4,250 per month. Moreover, the release of this levy saved our client a costly legal battle concerning payables that would have been neglected had the levy remained in place.

• A Washington Internet Service Provider retained our services with crippling account receivable levies in place. The Revenue Officer and his Group Manager argued that these were continuous levies, the company was not current or compliant, and should be forcibly shut down once and for all. With the expertise of Clear Creek, we successfully protested this conviction, and the levy was immediately released arguing that the levy is in no manner continuous, nor was it just to the company's employees or to its clients to shut this business down for non compliance.

• On the day prior to our initial representation, a Florida restaurant was levied by the state effectively freezing the company's ability to pay its employees their due wages. Within days, the levy was released, the employees were able to cash their checks and our client is now on an affordable monthly payment plan.

• A nurse in Middletown, New York hired Clear Creek to manage a personal income tax liability with the State of New York. The State of New York had previously issued a levy on our client’s bank accounts in the amount of $3,800. Our client had recently refinanced the mortgage on her home to assure that she could afford her monthly payments. She was placed into a trial period with the financing company which stated that she could not miss any of the first three payments, or she would face foreclosure. The levy action had frozen all funds that were reserved for the purpose of paying the mortgage. The Associate assigned to this case contacted the New York State Department of Taxation and Finance, who, per our request, contacted the bank and stopped the money from being sent to the State. At this time, we obtained the requested mortgage document, and submitted the information to the State. The representatives reviewed the information and had determined that this was not enough cause to prove hardship. We were unrelenting however, and continued to negotiate until the State of New York agreed to fully release the funds. We were also successful in establishing a payment plan of $150 per month to satisfy the liability in full.

• An individual in Seattle, Washington hired Clear Creek to manage a $40,000 individual income tax liability owed to the Internal Revenue Service. In response to a continuous levy on wages that our client was experiencing, the Associate aggressively negotiated an immediate release of this levy. Our client is now on an affordable Installment Agreement and is now free from any future enforced collection activity.

• An individual in River Ridge, Louisiana hired Clear Creek to manage a liability of $9,338 owed to the Internal Revenue Service for income taxes. The Associate assigned to this case negotiated many ‘Stays of Enforced Collections’ to protect our client’s assets while compiling requested financial documents. Our client missed a deadline for filing the missing returns and a levy was placed on our client’s bank account as well as his wife’s bank account. Our client was very worried and was unsure how he would feed his family with these levies in place. The Associate was able to negotiate a release of this levy the day after the levy was placed on our client’s bank accounts enabling our client to pay his bills and feed his family.

• A couple from Camp Hill, Pennsylvania hired Clear Creek to manage a liability of $39,000 owed to the Internal Revenue Service. The Associate discovered that the Internal Revenue Service filed Substitute Returns for the 2001, 2002, 2003 and 2004 tax periods; however, the IRS filed their returns as Married Filing Separate. Because of filing status, the liability owed was inflated and ultimately the Internal Revenue Service’s aggression increased. The IRS placed a Wage Garnishment on our client’s pension prior to hiring Clear Creek as a result. Our client’s pension is their primary source of income and because the IRS was garnishing approximately $3,200 a month, a mere $300 a month remained to pay ordinary expenses and medical expenses. The Associate successfully negotiated with the Internal Revenue Service to release the Wage Garnishment due to an Economic and Undue Hardship within same week our client hired Clear Creek. The Associated advised our client to file the 2001, 2002 and 2004 Personal Income Tax Returns to correct the Internal Revenue Service’s figures which would provide additional savings.

• A factory worker in North Carolina hired Clear Creek with approximately $30,000 in federal liabilities, having been notified that he would have his next paycheck levied by almost 60%, with payday only 4 days away. With only a Power of Attorney document and a basic financial statement, Clear Creek was able to negotiate a release of the levy before noon the next day, and have a notice immediately faxed to our client’s employer in order to avoid the levy. With the levy out of the way, we are able to move forward in proposing an affordable, long-term payment plan in order to satisfy our client’s liability without having to worry about further collection action taken.

• A self-employed fisherman from New Bedford, Massachusetts hired Clear Creek to manage a personal liability with the Commonwealth of Massachusetts of $78,188.89. As a result of the high balance spanning back over ten years, the State was being particularly aggressive with our client. His income was being fully garnished, and the Department of Revenue had suspended his driver’s license. Without a substantial down payment, the State was unwilling to entertain any resolution options other than full payment. The Associate assigned to the case recognized the dire situation of our client. Our client was approaching retirement age and was caring for his daughter, a single mother of two young girls. After aggressively negotiating with the State Revenue Agent assigned the case utilizing documentation substantiating our client’s position, the Associate was able to negotiate a down payment of $1,000 to be taken directly from our client’s upcoming paycheck, and to continue to make affordable monthly payments of $500 moving forward. With the promise of receiving the funds, our client’s driver’s license was reinstated later that day, and the garnishment was released in full. Our client and his wife were ecstatic.