Tax Debt Resolution Attorney
There is no single fix for tax debt — there are several different tools, and picking the wrong one can cost months and leave money on the table. At DeVore Law, PLLC, tax debt resolution is handled exclusively by Devin S. DeVore, who works directly with the IRS and the Tennessee Department of Revenue to match clients with the option their actual finances support.
Whether the right answer is a settlement, a payment plan, or a temporary pause on collections, the decision should follow from the numbers — not from whichever option a client happened to hear about first.
Tax Debt Resolution in Tennessee — What You Need to Know
The IRS’s Fresh Start Initiative, rolled out starting in 2011, is the umbrella name for a set of policy changes that made several resolution tools more accessible: streamlined installment agreements, expanded Offer in Compromise eligibility, higher thresholds before a lien gets filed, and broader penalty relief.
None of these tools is universally better than the others — the right fit depends on income, asset equity, and compliance history. An Offer in Compromise settles a balance for less than what’s owed, but only when the numbers show the IRS genuinely couldn’t collect more. An installment agreement spreads the full balance over time. Currently Not Collectible status pauses collection entirely when a client can’t pay anything without covering essential living expenses, though interest and penalties keep accruing in the background.
Penalty relief is changing this year: First-Time Abate, the IRS’s longstanding penalty waiver for taxpayers with three years of clean compliance, is transitioning to a new Automatic Exemption from Penalty starting summer 2026, which extends similar relief automatically to taxpayers with three prior years (or twelve consecutive quarters) of on-time filing and payment.
How DeVore Law, PLLC Can Help
Choosing the wrong resolution path can mean paying more than necessary, or having an offer rejected outright. Devin DeVore brings direct experience with both IRS and Tennessee Department of Revenue resolution programs to every file.
The Tax Resolution Timeline
Resolution timelines vary significantly depending on which tool applies to a given balance.
Devin gives clients a realistic sense of which path fits their timeline and actually gets approved, rather than defaulting to whichever option sounds best upfront.
Three Common Resolution Paths
Each path fits a different financial picture, and applying for the wrong one wastes time the taxpayer often doesn’t have.
Offer in Compromise
Settles the balance for less than owed, based on the IRS’s calculation of reasonable collection potential from income and assets — not simply what a taxpayer offers to pay.
Installment Agreement
Spreads the full balance over structured monthly payments, with several tiers — guaranteed, streamlined, or partial-pay — depending on the balance size.
Currently Not Collectible
Pauses active collection when income and assets show a taxpayer can’t pay without compromising basic living expenses, though the debt itself doesn’t disappear.
Building the Financial Disclosure
Every resolution option depends on the same underlying financial disclosure, filled out correctly the first time. Devin builds the case around:
Common Areas of Focus
Form 433-A / 433-F
These individual financial disclosure forms are the backbone of an Offer in Compromise or a Currently Not Collectible request, and errors here are a common reason for rejection.
Form 433-B
Business financial disclosures require documenting business assets and cash flow separately from personal finances, even for sole proprietors.
Allowable Expense Standards
The IRS applies its own national and local expense standards, and documenting spending above those standards requires specific justification.
Asset Equity Documentation
Home equity, vehicle equity, and retirement accounts all factor into what a resolution requires, even funds that aren’t easily accessible.
I build each financial disclosure around the specific numbers that will actually move a reviewer, not a generic hardship narrative.
When Resolution Isn’t Enough — Penalty Relief and Appeals
Sometimes the balance itself isn’t the real problem — the penalties are.
Penalty Abatement
First-Time Abate has offered penalty relief for taxpayers with three years of clean compliance, and starting summer 2026 that relief transitions to an Automatic Exemption from Penalty applied without a separate request for qualifying taxpayers.
Appealing a Rejected Offer
A rejected Offer in Compromise isn’t final — the IRS Office of Appeals provides an independent review, and a rejection based on a miscalculated reasonable collection potential can often be corrected on appeal.
What to Expect — The Resolution Process
01
Case Review and Compliance Check
We confirm every required return is filed and review notices and account transcripts before pursuing any resolution option.
02
Financial Disclosure and Documentation
We prepare the specific 433-series form and supporting documentation the chosen resolution path requires.
03
Submission and Negotiation
We submit and negotiate the resolution directly with the IRS or Tennessee Department of Revenue based on what the numbers support.
04
Resolution and Compliance Monitoring
Once a resolution is in place, I make sure ongoing filing and payment requirements are met so it doesn’t default.
Why Work With Devin DeVore for Tax Debt Resolution
Tax resolution representation at DeVore Law, PLLC is not delegated between attorneys. Devin DeVore personally handles every 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 starts with the financial disclosure, not the preferred outcome, and builds the resolution strategy around what the numbers actually support.
Areas Served
DeVore Law, PLLC represents tax debt resolution clients throughout Tennessee, including:
Tennessee
Speak With a Tax Debt Resolution Attorney
If you owe the IRS or Tennessee Department of Revenue and aren’t sure which resolution option fits your situation, Devin DeVore can review your numbers and lay out the realistic options.
Contact DeVore Law, PLLC to schedule a consultation and discuss your case with an attorney who works directly with both agencies.