Pannysylvania Magazine

MARIETTA, GA – August 15, 2026 – Fair Tax Solutions, the Marietta-based tax resolution firm led by CPA Len Nelms, is announcing expanded IRS Collection Defense capacity to serve Georgia taxpayers currently facing active enforcement. The firm is accepting new cases involving wage garnishments, bank levies, and federal tax liens, with direct access to IRS channels and a 4-step resolution process refined over more than two decades of practice.

Key Takeaways The IRS Data Book FY2023 (available at irs.gov) documents approximately 3.7 million levies issued in that fiscal year, reflecting the agency’s sustained enforcement capacity The Taxpayer Advocate Service’s Annual Report to Congress (FY2024), filed at taxpayeradvocate.irs.gov, identifies IRS collection-related undue hardship as one of the most serious systemic problems facing individual taxpayers Collection Due Process rights carry a strict 30-day response window from the date of the Final Notice of Intent to Levy; missing that window eliminates your strongest legal protections Fair Tax Solutions offers no-obligation consultations for taxpayers currently inside an active enforcement timeline Not every taxpayer qualifies for every resolution type, and the firm evaluates each case individually before recommending a path forward

Why Are Georgia Taxpayers Seeing More IRS Collection Activity Right Now?

The IRS’s enforcement posture has shifted significantly in recent years. Multi-year funding allocations tied to the Inflation Reduction Act have allowed the agency to rebuild its collection workforce and clear a substantial backlog of dormant taxpayer accounts. The practical result: accounts that sat unworked for years are now moving.

According to the IRS Data Book FY2023, the agency issued approximately 3.7 million levies in that fiscal year alone. That number reflects an institution that is operational, staffed, and processing cases. The Taxpayer Advocate Service’s Annual Report to Congress for FY2024 flagged collection-related undue hardship as one of the most serious ongoing problems the IRS creates for individual taxpayers, not because the IRS is acting unlawfully, but because the procedural machinery moves faster than most people realize.

“What we’re seeing is a wave of taxpayers who assumed their account was forgotten,” said Len Nelms, CPA and founder of Fair Tax Solutions. “It wasn’t forgotten. It was in a queue. Now that queue is moving, and people are receiving notices that have hard deadlines attached to them.”

What Makes IRS Debt Different from Every Other Kind of Debt?

Most debt requires a creditor to sue you, win a judgment, and then return to court to enforce it. The IRS skips every step of that process.

Using its own administrative authority, the IRS can issue a wage levy directly to your employer, seize funds from your bank account, and file a federal tax lien against your real property without any court order, lawsuit, or judicial review in between. It can do all of this from within its own systems. That’s not an exaggeration of its power. That’s a straightforward description of how the statutory framework operates.

The moment a Final Notice of Intent to Levy arrives, a 30-day clock starts running. That window gives you the right to request a Collection Due Process hearing, which legally pauses the levy while the hearing is pending. It’s the single most powerful procedural protection available at that stage of enforcement.

Miss the window and that protection disappears. The IRS doesn’t send a follow-up. The 30-day deadline doesn’t extend for extenuating circumstances. It’s a hard cutoff, and the system is built around the assumption that most people won’t know to use it.

That’s not a flaw. That’s the system working exactly as designed.

How Does Fair Tax Solutions Actually Stop Active Collection?

The approach starts from the collection action itself and works backward, not from the balance owed and forward toward settlement.

Consider a typical situation: a self-employed contractor receives a Final Notice of Intent to Levy with fewer than 30 days remaining before the IRS can move against her business accounts. The non-obvious first move isn’t to call the IRS and ask for time or to start gathering financial documents for an Offer in Compromise. It’s to file a Collection Due Process hearing request before the deadline closes. That single filing, done correctly and on time, legally interrupts the levy while representation is formally established. The CDP request has to be filed in the right format, sent to the correct IRS address, and contain specific language to hold up under review. A generic letter to the wrong office doesn’t accomplish anything.

That’s what specialized access to IRS channels actually means in practice. It’s procedural precision under time pressure, and it’s what creates room for everything that comes after.

Once the collection action is interrupted, the firm’s 4-step resolution process identifies the appropriate path forward. That might be an Offer in Compromise, which settles the debt for less than the full balance when a taxpayer genuinely qualifies based on income, assets, expenses, and future earning capacity. It might be a structured installment agreement. It might be a currently-not-collectible determination that formally suspends enforcement while documented financial hardship is on record with the IRS.

The right answer depends entirely on the facts of the specific case. Fair Tax Solutions doesn’t recommend a resolution type before reviewing those facts, and any firm that does is not giving you an honest assessment.

What Does Waiting Actually Cost?

There’s a common intuition that waiting is the cautious move. It isn’t.

The IRS charges interest that compounds daily on outstanding balances. Failure-to-pay penalties accrue on a statutory schedule. Each notice the IRS sends represents a completed procedural step, and each step taken narrows the options available at the next one. A taxpayer who receives a CP504 and waits has fewer choices than a taxpayer who responded to the CP503. A taxpayer who misses the CDP deadline on a Final Notice has fewer choices than one who filed it on time.

The cost of representation isn’t an extra expense. It’s the cost of preserving options that would otherwise close.

Who Needs IRS Collection Defense Most Urgently?

If you’ve received a CP503, CP504, or Final Notice of Intent to Levy, you’re already inside the enforcement sequence. Those aren’t informational notices. They’re procedural steps the IRS takes before it acts.

The clients who benefit most from immediate representation include small business owners with payroll tax liabilities or multiple years of unfiled returns, self-employed individuals who’ve accumulated balances across several tax years, wage earners who’ve already received an employer levy notice, and anyone facing a federal tax lien against real property.

Geographic proximity matters in this practice. A firm with direct IRS representation experience in Georgia understands the filing environment, the specific response timelines, and the procedural options that apply here. That’s a different category of service from a national debt relief call center or a general tax preparer who occasionally handles IRS notices.

About Fair Tax Solutions

Fair Tax Solutions is a Marietta, Georgia tax resolution firm led by CPA Len Nelms. The firm has more than 20 years of experience helping individuals and small business owners halt IRS collection actions, negotiate directly with the IRS, and reach durable resolutions for tax debt. The firm’s work includes stopping wage garnishments, releasing bank levies, addressing federal tax liens, and guiding taxpayers through Offer in Compromise filings, installment agreements, and currently-not-collectible determinations. Fair Tax Solutions is led by a licensed CPA with credentials in good standing and holds an A+ rating with the Better Business Bureau.

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Company Name: Fair Tax Solutions
Contact Person: Leonard Nelms
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City: Marietta, Georgia
Country: United States
Website: Fair Tax Solutions