In order to work out any kind of deal, the IRS requires that the taxpayer be in compliance; meaning that all tax returns have been filed and tax payments are current. Once a deal is accepted, tax compliance must be maintained, and any failure to do so can result in a default of any successful agreement or negotiations with the IRS. In essence, why should the government agree to any future negotiation when the taxpayer cannot even stay in compliance now? Prior to accepting a resolution case at ProTax Consulting Services, we review a compliance agreement with our new client to ensure there is mutual understanding of the expectations. If, after the scope of our review, it is determined that compliance is a concern, we will address it immediately. Compliance includes the following: tax returns are not filed, or estimated tax payments have not been made, or there isn’t enough withholding taken out for the current year. Compliance is something that’s usually addressed at the outset of our engagement because even after we solve a tax case, blowing the compliance will undo all the good we have done.