Criteria

There are two main criterias you must meet to qualify for the program.  The first involves the tax issue while the other concerns your income.

To have a qualifying tax controversy your tax issue must:

1) Be a controversy�meaning you must have an issue involving past tax years.  This may include: the IRS notifying you that you are being audited, your refund is being held by the IRS, or your property is having a lien placed on it for back taxes owed.  The program does not assist in the current tax year�s preparation or tax filing unless in conjuction with resolving the tax controversy.

2) The back taxes owed or the amount the IRS is questioning cannot exceed $51,625 per tax year.  In other words, if the IRS is questioning three years of returns the amount for each year cannot exceed $50,000 in taxes owed or a total of $150,000 for the three years.

To meet our income guideline, your annual income must not exceed the following:

Size of
Family Unit
Income Ceiling
(250% of Federal Poverty Guidelines)
48 Contiguous States, Puerto Rico, and D.C.

Alaska
Hawaii
and
Guam
1
$27,075
$33,825
$31,150
2
$36,425
$45,525
$41,900
3
$45,775
$57,225
$52,650
4
$55,125
$68,925
$63,400
5
$64,475
$80,625
$74,150
6
$73,825
$92,325
$84,900
7
$83,175
$104,025
$95,650
8
$92,525
$115,725
$106,400
For each additional person, add

$9,350

$11,700

$10,750