# Tax Debt Consultants LLC — Full Content

> Carlos Samaniego, EA — The Tax Debt Detective. Enrolled Agent, NTPI Fellow, and Certified Tax Resolution Consultant helping individuals and business owners resolve IRS and California State (FTB) tax debt. Real walk-in office in Redlands, CA serving all of California and clients across the U.S.

## Firm Overview

Tax Debt Consultants LLC is a boutique tax resolution firm led by Carlos Samaniego, EA. The firm operates a physical, walk-in office at 1255 W Colton Ave, Suite #535, Redlands, CA 92374. Phone: 909-570-1103. Office hours: Monday–Friday, 9:00 AM – 5:00 PM Pacific.

This is not a call center. The firm is family-run: Carlos handles IRS representation, his son Andrew Samaniego is a licensed Enrolled Agent who founded Samaniego Tax Solutions, an independent partner firm in Monterey that consults on cases, and his wife Liz runs operations.

## Carlos Samaniego, EA — Background

- U.S. Army medic (veteran)
- 11 years as a civilian EMT
- Personally resolved over $1,000,000 of his own back IRS tax debt after eight years of avoidance
- Federally licensed Enrolled Agent (EA), admitted to practice before the IRS
- NTPI Fellow (National Tax Practice Institute)
- Certified Tax Resolution Consultant (CTRC)
- Author of multiple books on tax resolution
- Host of the weekly "Tax Debt Live" show on YouTube (Sundays 6 PM Pacific)

## The 3-Phase Tax Debt Triage© System

### Phase 1 — Triage (first 24–72 hours)
Pull complete IRS account, wage & income, and return transcripts. Identify every notice, levy, lien, Revenue Officer assignment, and enforcement deadline. File Power of Attorney (Form 2848) so the IRS contacts the firm, not the client. Stop active enforcement where possible (levy releases, hold codes).

### Phase 2 — Compliance
File all missing tax returns, commonly 3 to 30+ years, to replace IRS Substitute For Returns (SFRs). SFRs are filed by the IRS with zero deductions and almost always overstate the true balance. Filing accurate returns frequently reduces a balance by 40–80% before any resolution negotiation begins.

### Phase 3 — Resolution
Negotiate the appropriate resolution based on the client's actual financial reality:
- Installment Agreement (IA) — monthly payment plan
- Partial Pay Installment Agreement (PPIA)
- Currently Not Collectible (CNC, status 53) — IRS suspends collection
- Offer in Compromise (OIC) — settle for less than owed
- Penalty Abatement (first-time or reasonable-cause)
- Innocent Spouse Relief
- Collection Due Process (CDP) appeal

## Problems We Solve

### Unfiled Tax Returns
Clients with 3, 5, 10, 20, even 30+ years of unfiled federal and California returns. The firm reconstructs income from IRS wage & income transcripts, bank records, and 1099s, then files strategically to replace SFRs and start the 10-year collection statute clock.

### IRS Bank Levy
A bank levy freezes funds for 21 days before the bank sends them to the IRS. The firm works to secure a levy release within that window based on hardship, missing returns, or pending resolution.

### Wage Garnishment
IRS wage garnishments can take 70%+ of a paycheck. Garnishment release typically requires being in tax compliance (all returns filed) and entering a resolution.

### Tax Levies (General)
Includes Social Security levies (Federal Payment Levy Program, up to 15% of benefits), accounts receivable levies, and asset seizure.

### Tax Liens
Federal Tax Liens (NFTL) attach to all property and damage credit. Strategies include lien subordination, discharge, and withdrawal under Fresh Start.

### IRS Letters & Notices
CP14, CP501, CP503, CP504, LT11/Letter 1058 (Final Notice of Intent to Levy), Letter 11, Letter 2802C, CP90, CP91, CP297, Letter 3172 (NFTL), Letter 725-B (Revenue Officer first contact).

### IRS Passport Revocation (IRC 7345)
Tax debt of $62,000+ (2024 threshold, indexed annually) triggers certification to the State Department, which can deny or revoke a U.S. passport. Decertification requires resolution or a payment agreement.

### IRS Tax Audits
Correspondence audits, office audits, field audits, and Revenue Agent examinations.

### High-Dollar Tax Debt ($100K+)
Cases assigned to a Revenue Officer (RO). ROs can visit a home or business, summon records, and recommend liens, levies, and seizure. RO threshold is generally around $250,000 (ACS handles smaller cases).

### Payroll Tax Problems (Form 941)
Unpaid employment taxes are the highest-priority IRS enforcement category because they include withheld employee trust funds.

### Trust Fund Recovery Penalty (TFRP)
Personal assessment under IRC 6672 against owners, officers, or anyone responsible for collecting and paying withheld taxes. 100% of the trust fund portion.

### California FTB / State Tax
The California Franchise Tax Board is more aggressive than the IRS — it can levy a bank account with zero prior warning notice. Separate resolution programs (IA, OIC, hardship).

### Federal Employees, Military, FERDI
Federal Employee/Retiree Delinquency Initiative (FERDI) gives the IRS expedited tools against federal workers. Security clearances (SF-86) ask about tax compliance. Military personnel have specific protections (Servicemembers Civil Relief Act).

### IFTA Tax Debt (Truckers)
International Fuel Tax Agreement disputes can suspend a commercial driver's license and DOT authority.

### Cryptocurrency Tax Problems
Unreported crypto income, exchange 1099-B/DA reporting, John Doe summons exposure.

### Innocent Spouse Relief (IRC 6015)
Three flavors: traditional, separation-of-liability, equitable.

### Tax Debt After Divorce
Joint liability survives divorce decrees; the IRS is not bound by state-court allocations.

## Key Statistics

- The IRS collects approximately $4.7 trillion annually.
- IRS failure-to-pay penalty: 0.5% per month (10% per month if levy is issued).
- IRS interest currently compounds daily at federal short-term rate + 3%.
- Every 30 days of inaction on a tax debt adds approximately 2.5% to the balance.
- The IRS has 10 years (CSED, Collection Statute Expiration Date) to collect after assessment.
- California FTB has 20 years to collect.
- Bank levy hold period: 21 days before funds are remitted to the IRS.
- Final Notice of Intent to Levy (LT11) gives a 30-day window to request a Collection Due Process hearing.

## Contact

Tax Debt Consultants LLC
1255 W Colton Ave, Suite #535
Redlands, CA 92374
Phone: 909-570-1103
Fax: 909-475-2010
Website: https://taxdebtconsultant.com
Triage tool: https://taxdebttriage.com

Languages: English, Spanish