A qualified tax resolution consultation confirms four things: what the IRS has sent, how much is owed and for which years, whether every required return is filed, and what the taxpayer can afford. With those answers you can say which resolution paths are realistic and quote the engagement, usually in 30 minutes.
Why the consultation decides your cost per case
Most resolution firms spend heavily to get a taxpayer on the phone and then lose them in a loose, friendly call that ends with "let me think about it". A consultation is not a chat. It is a short, structured diagnosis that leaves the prospect understanding their position and the next step.
Qualification starts earlier, in the advert and the form; our guide to qualifying tax resolution leads covers that. This piece is about the call itself.
The five stages of a good consultation
- Urgency check (2 minutes). Is there a levy, garnishment or final notice in play? If so, the rest of the call is shorter and the next step is faster.
- Notices and balances (5 minutes). Which notices, which years, roughly how much.
- Compliance (5 minutes). Unfiled returns and current-year estimated payments or deposits.
- Finances (10 minutes). Income, essential expenses, assets and equity.
- Options and engagement (8 minutes). What looks realistic, what you would do first, and the fee.
Sample intake questions
Urgency
- Has the IRS or your state taken money from your wages or bank account?
- Have you received a letter that mentions "intent to levy" or "final notice"? What is the date on it?
- Is any business you own behind on payroll tax deposits?
Anything that sounds like an active or imminent levy goes to the front of the queue. See IRS notice stages for what each notice means.
Notices and balances
- Which notices have you received? Can you read me the notice number in the top corner?
- Which tax years are involved, and roughly what is the total owed?
- Is this personal tax, business tax, or both?
- Has anyone, including another firm, already been in touch with the IRS for you?
The age of the debt matters. The Taxpayer Advocate Service explains that the collection statute expiration date is normally ten years from the date of assessment, and that events such as a pending offer in compromise, an installment agreement request, bankruptcy or a Collection Due Process request suspend that clock.
Compliance
- Which years, if any, have you not filed?
- Are you up to date with estimated payments this year?
- If you have employees, are your federal tax deposits current?
These questions shape every option. The IRS says that before applying for an offer in compromise a taxpayer must have filed all required returns, made required estimated payments, not be in an open bankruptcy and, if an employer, have made deposits for the current and past two quarters. The online long-term payment plan for individuals also requires all required returns to be filed. If returns are missing, filing is usually the first piece of work; see marketing unfiled return services.
Finances
- What is your household's monthly take-home income, and from what sources?
- What do you pay each month for housing, vehicles and health care?
- Do you own a home, other property or a retirement account? Roughly what equity?
- Do you hold cash, investments or digital assets?
- Are you self-employed or do you own a business?
These mirror the IRS's own Form 433-A, the collection information statement, whose sections cover employment, other financial information, personal assets (including digital assets), monthly income and expenses, and business information for the self-employed. The IRS uses its collection financial standards, the current set effective 29 June 2026, to judge which expenses it allows. Asking in the same order means the work you quote is the work you will actually do.
Goals
- What would a good result look like for you?
- What has stopped you dealing with this until now?
Matching answers to likely paths
| What you heard | What it points to |
|---|---|
| Owes $50,000 or less, all returns filed, can pay monthly | Possibly a streamlined payment plan; the IRS online long-term plan covers individuals owing $50,000 or less who have filed all required returns |
| Owes under $100,000 and can clear it within 180 days | A short-term plan, which the IRS offers online with no setup fee |
| Unfiled years | Filing first, then a collection alternative |
| Low income, few assets, high balance | Further financial analysis; an offer in compromise may be worth assessing, at a $205 application fee unless the taxpayer qualifies as low income |
| Active levy or final notice | Immediate representation and contact with the IRS |
Say "may" and "likely". Nothing on the first call is a promise, and a prospect who has been promised an outcome by someone else will respect the firm that is careful.
Close with a clear next step
End by summarising what you heard, the path you would investigate first, and what happens after they sign: a power of attorney (Form 2848), which the IRS lets practitioners request online through Tax Pro Account for individual taxpayers, then transcripts. The IRS wage and income transcript covers the current year and nine prior years, so you can confirm the facts quickly.
Speed matters before the call too; see speed to lead for tax resolution and building an intake team. If you want qualified taxpayers booked straight into these consultations, see our tax resolution marketing service.
Questions
How long should a tax resolution consultation take?
Most firms aim for 20 to 40 minutes. That is long enough to confirm the notices, the balance, the filing gaps and the taxpayer's finances, and short enough that the prospect does not feel they are being given the work for free.
What should a taxpayer bring to a tax resolution consultation?
Every IRS or state notice they have received, a rough figure for what they owe, the years they have not filed, and a basic picture of monthly income and expenses. If they have none of it, a good consultation still works from what they can remember and the firm pulls transcripts after engagement.
Should tax resolution consultations be free?
Both models work. A free call fills the calendar more easily but needs stronger qualification before it is booked; a paid consultation filters harder and suits firms with more demand than capacity.
- IRS: Online payment agreement application
- IRS: Offer in compromise
- Taxpayer Advocate Service: Collection statute expiration date (CSED)
- IRS: Request a power of attorney or tax information authorization
- IRS Form 433-A (Rev. 6-2026): Collection Information Statement
- IRS: Collection financial standards
- IRS: Transcript types for individuals
Want this built for your firm? See how our tax resolution marketing works. Book a strategy call and we will walk through your lead sources, intake and cost per retained case.