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Tax Attorney Serving Tennessee

Tax Law Attorney

An unresolved tax problem does not stay the same size — it grows every month through penalties and interest, and it can end in a lien on your property, a levy on your bank account, or a garnishment of your paycheck. At DeVore Law, PLLC, tax matters are handled exclusively by Devin S. DeVore, who represents clients before the Internal Revenue Service and the Tennessee Department of Revenue throughout the region.

Whether the issue is unfiled returns, a mounting balance you can’t pay, or an allegation that crosses into criminal exposure, Devin builds a resolution strategy around your actual financial picture and the specific agency you’re dealing with. His goal is to stop the collection actions and get you into a resolution that holds up.

Tax Law in Tennessee — What You Need to Know

Tax problems fall into two very different categories, and mixing them up leads to bad strategy. Civil tax debt — owing money you didn’t pay — is resolved through negotiation: payment plans, settlements, or hardship status. Criminal tax exposure — evasion or fraud — requires proving intent, and the government has to show you knew what you owed and deliberately tried to avoid it.

On the civil side, the IRS generally has 10 years from the date a tax is assessed to collect it — the Collection Statute Expiration Date (CSED). That clock sounds like relief, but it pauses any time you request an installment agreement, file an Offer in Compromise, or request a collection due process hearing, so it’s rarely as simple as waiting it out.

The Tennessee Department of Revenue runs a separate track entirely, with its own deadlines and collection procedures for sales tax, business tax, and franchise and excise tax. A client can be dealing with both agencies on different issues at the same time, and a strategy that works for one won’t necessarily satisfy the other.

Most tax problems are not fraud. An honest mistake, a bad year, or a return that never got filed doesn’t carry criminal exposure on its own — intent is what separates a civil balance from a criminal referral, and that distinction should shape how a case gets handled from the first conversation.

How DeVore Law, PLLC Can Help

A tax problem left alone doesn’t resolve itself — it escalates to liens, levies, and eventually criminal referral in the worst cases. Devin DeVore brings direct experience before both the IRS and the Tennessee Department of Revenue to every file.

IRS audit representation
Offer in Compromise negotiation
Installment agreement setup
Tax lien and levy release
Wage garnishment relief
Tennessee Department of Revenue disputes
Unfiled tax return resolution
Innocent spouse relief claims
U.S. Tax Court representation
Criminal tax defense for evasion and fraud allegations

Tax Debt Resolution Timeline in Tennessee

Tax resolution rarely moves fast, and clients benefit from knowing what to expect before they start.

The IRS has up to 10 years from assessment to collect — the Collection Statute Expiration Date — though this pauses during an active Offer in Compromise, installment agreement request, or appeal
An Offer in Compromise review commonly takes several months from submission to decision
Installment agreements can often be set up faster, though larger balances require more financial documentation upfront

Devin gives clients a realistic sense of which resolution path fits their timeline and financial picture, rather than defaulting to whichever option is easiest to file.

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Katie Roy-Spielman profile picture
Katie Roy-Spielman
96 days ago
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Sarah has been great with dealing with my HC Divorce Case. She has able to explain things in depth if I need them. She takes the time and cares.
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Eugene Arrowood
348 days ago
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Over the past 5 years I've noticed my health declining. I've had 5 stents in my heart. I injured my back in 1982 And I have been dealing with that Ever since. I learned to do certain things a certain way or I would be down in my back With excruciating pain couldn't walk for several days in a row. Or just a slight twist and hurt for a day or 2. But I continued to work every day. I Had no choice. While I was at work Several months back. I knew I was getting worse and decided to file for disability. My steps were getting shorter and shorter more pain every day. I filled out the paperwork to retire. I called Easter and divorced attorney at Law. Started that paperwork this past April. My lawyer called me today November the 17th and advised me that I was accepted in my disability benefits went through. I never expected it to happen so quick. They called me every time I needed to know something if I called them they were quick to respond.Never had to wait on anybody. Good people to work with kind Courteous very knowledgeableThey advise me if I ever needed anything to call them and they would still help me. Thank you so much Easter and Devour. Eugene arrowood
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Johnny Prater
374 days ago
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Extremely helpful and knowledgeable. Easy to work with expert communication and got me the results I desired
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WA Andrews profile picture
WA Andrews
449 days ago
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First- Devon knows the IRS Resolution process like the back of his hand. When I left his office the first day of my consult, we had already completed necessary paperwork to start the IRS Resolution process. He mailed it out the next day! I was referred to Devon Devore thru my divorce attorney for a tax filing issue created by my ex husband involving a 6 figure past due tax bill. The taxes owed were not disclosed in the MDA settlement. Devon quickly made an appointment with me and he recommended we complete an IRS “Innocent Spouse Relief” form , asking the IRS to halt collections until they made a determination as to who owed what taxes. He had looked at all options and this resolution process fit what my situation needed the best. After 9 months the IRS notified us they ruled in our favor. I owed nothing and the ex owed all of the taxes!!!! I could not have won my tax case, and kept my sanity, without Devon’s expertise in handling a fairly complicated IRS tax challenge. The attorney fees were nominal compared to the amount of overdue taxes involved He was worth every cent. I can’t say enough about Devon! And how great it feels to not to have to worry anymore about my IRS issue. 10 star rating!!!
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Alex Bash profile picture
Alex Bash
463 days ago
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I loved Sarah’s tenacity and her desire to do what’s right for me and my family. Sarah was recommended to me by many people in the Knoxville to include a fellow attorney. I give her the highest recommendation possible.
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Some Shame
563 days ago
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This firm is awesome! I had a pretty serious problem with the irs and back taxes. They took the lead and walked me through a long process and exceeded my expectations all the way around! I could not be happier with the outcome! They were super professional and easy to communicate with! I would recommend them to everyone that is in serious irs trouble!
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Phillip G
611 days ago
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I used this lawfirm to help with my Social Security Disability Review. They did an excellent job and my review was favorable and my benefits were back in force in record time. I would recommend this lawfirm to my family and friends. Thanks Again for all your help!
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Carol Anne Harlow
653 days ago
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They helped me win my case and were very nice i would highly recommend them!
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Matthew Eubanks (Matt Eubanks)
726 days ago
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Devin's office has been a lifeline at the most challenging time of my life and has provided the best practices in facilitating my SSDI claim with urgency and compassion.
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Korosh
819 days ago
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اول عدد چرا از راست نوشته می‌شود دوم آل برند. یا لوگو یک بیزینس تمام اعیار هست ،آنهایی که قرض می‌گیرند باید تسویه کنند، هیچ کشوری برای نباید سواستفاده کند ، تمام بورس وفرابورس شاخص کل در تمام دنیا سرما یه گذار هستم بورس کالا باید تسویه کند، اگر گوگل فرار باشد هررثانیه خود رامعرفی کنم دارایی های من در برای آنانی که به مشکل خورده اند راهنمایی میکنم بنده شغل دولتی ندارم صندوق های مالی باید اجازه ابطال بدهند بعداز سرمایه گذاری نباید برای پس دادن پول در خواست سرمایه گذاری داشته باشند سود مکعب یک دروغ بی اساس از جانب بانک ها و همکار با بورس وفرابورس تمام پول ها در برنامه های گوگل پلی و آپ استور میباشد بانک ها و آپ ها داده ها را ۵۰ ٪ برداشته شدن داده باید برگردد ۱۸۰ حساب ارزی از جانب کارگزارها بعداز روشدن حسابهای مشکوک حساب وکالتی وقانون های از من درآوردی ایران کارت ۷۳۰ میلیارد دلار در ناکجا آباد بدهکارهستید بدافزاری بفرستد گریبانگیر خودش می‌شود وآخراز همه بلوکه کردن دارایی ها و ۲۵۰۰ فقره چک پاس شده بانک مرکزی چک بلا محل طلبهای من است یک فقره ۸۸۰۰۰ میلیارد تومان است که هفت سال پیش پاس شده وآن را بایگانی کردید وردها حواله کلان باید بحساب من می‌آمد وکم بودن سن وکلاهبرداری های خود را نسبت به کسی ندهید پلیس فتا باید ثانیه ای ابلاغیه برای تمام موسسه ها و بانک ها بفرستد ارسالی ها به حساب من نیامده به۱۸۰ حسابهای جعلی خودتان می‌آید اما بدهکاری ها هست ۱۷۰۰۰ میلیارد تومان در سال۹۵سود صندوق گنجینه،تمدن، حکمت که باید شخص بحساب بانک شهر واریز میشد که تا به امروز ۱۰ مرداد ۱۴۰۳ هنوز پرداخت نشده است ، سجام پرداختی ۳۵۰ میلیون تومان برای یک نفر ۳۸۰۰۰ مرتبه احراز هویت شدم یعنی ایران قابلیت یک اطلاع رسانی نمی‌تواند انجام دهد بانک پاسارگاد کارت صدور کرده خود را قبول ندارد بانک ها یی که حساب ندارم پول کلان از اکسل خارج کرده است.ویک شبه همه فناور شده اند
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IRS and Tennessee Department of Revenue — Two Different Fights

Federal and state tax problems don’t run on the same rules, and treating them the same is a common mistake.

Internal Revenue Service (IRS)

Federal income tax debt, audits, and criminal tax exposure fall under the IRS, governed by the 10-year CSED and its own set of resolution programs, including the Offer in Compromise and Fresh Start policies.

TN Department of Revenue (TDOR)

Sales tax, business tax, and franchise and excise tax obligations run through the state, with separate collection timelines and its own settlement and payment plan procedures.

When Both Apply

Business owners in particular can face federal and state exposure on the same underlying facts at once, requiring a coordinated strategy so a concession to one agency doesn’t create a problem with the other.

Building the Resolution Case

Both the IRS and TDOR evaluate a resolution request based on a specific financial formula, not just what a client says they can afford. Reviewers weigh:

Reasonable collection potential based on income and asset equity
Allowable living expenses under IRS national and local standards
Compliance history, including whether all required returns have been filed
Current withholding or estimated payment status going forward

Common Areas of Focus

Reasonable Collection Potential

The IRS calculates what it believes it could realistically collect from your income and assets — this number, not your balance, usually sets the floor for a settlement offer.

Allowable Living Expenses

The IRS applies its own expense standards, which don’t always match actual spending, so documenting anything above those standards takes specific justification.

Asset Equity

Home equity, vehicle equity, and retirement accounts all factor into what a resolution requires you to contribute, even accounts you can’t easily access.

Compliance History

Missing returns or inconsistent estimated payments can disqualify an Offer in Compromise before the financial numbers are even considered.

I build each resolution request around the specific numbers that will actually move the reviewer, not a generic hardship narrative.

When the Stakes Are Criminal — Evasion and Fraud Allegations

Some tax matters cross a line the IRS and TDOR take seriously enough to refer for criminal investigation.

Tax Evasion

Tax evasion requires proof of a willful attempt to avoid a known tax obligation — concealing income, falsifying records, or structuring transactions to hide money. Owing tax you genuinely couldn’t pay is not evasion on its own.

Tax Fraud

Tax fraud centers on false statements made knowingly on a return or in dealings with the IRS or TDOR. A criminal referral changes everything about how a case should be handled, including what gets said to investigators before an attorney is involved.

What to Expect — The Tax Resolution Process

01

Case Review and Compliance Check

We review your notices, account transcripts, and filing history to confirm every required return is filed before pursuing any resolution option.

Two professionals in dress shirts and ties engaged in discussion over documents and a tablet at a meeting table.

02

Financial Disclosure and Documentation

We gather the income, expense, and asset documentation the IRS or TDOR requires, built around the standard they’ll actually apply.

Two professionals in business attire discussing documents and resumes at a wooden desk.

03

Negotiation with the IRS or TDOR

We submit and negotiate the resolution — an Offer in Compromise, installment agreement, or hardship status — based on what the numbers support.

Man in black suit holding brass balance scales on wooden desk.

04

Resolution and Compliance Monitoring

Once a resolution is in place, I make sure ongoing filing and payment requirements are met so the agreement doesn’t default.

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Why Work With Devin DeVore for Your Tax Matter

Avvo award
Client champion award
Knoxville Bar Association award
Top 100 Trial Lawyers award

Tax representation at DeVore Law, PLLC is not delegated between attorneys. Devin DeVore personally handles every tax case, offering:

Direct access to your attorney

Experience before both the IRS and Tennessee Department of Revenue

Representation in state and federal court throughout East Tennessee

Active involvement in the Tennessee and Knoxville Bar Associations

Practical, numbers-first resolution strategy

His approach treats civil resolution and criminal exposure as genuinely different problems, and he builds the strategy around which one you’re actually facing.

Areas Served

DeVore Law, PLLC represents tax clients throughout Tennessee, including:

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Speak With a Tennessee Tax Attorney

If you’re facing an IRS or Tennessee Department of Revenue notice, a lien, or a levy, Devin DeVore can review your situation and lay out what resolution options actually apply.

Contact DeVore Law, PLLC to schedule a consultation and discuss your case with an attorney who works directly with both agencies.