The IRS Fresh Start Program, Explained by Licensed Enrolled Agents

Eligibility Check

Find out which Fresh Start programs you may qualify for

A few quick questions, then we’ll connect you with an account executive for a free call.

Do you have any unfiled tax returns?

Do you owe the IRS, your state, or both?

Does any of this apply to you?

Roughly how much do you owe in total? (a rough estimate is fine)

Name *

Phone *

Email (optional)

Anything you’d like us to know? (optional)

Here’s the honest answer.

For balances under $10,000, full representation usually isn’t the most cost effective path. You can often resolve this directly with the IRS yourself, for example through a short term payment plan. We’d rather tell you that than take you on as a case that doesn’t need us.

If there’s more to your situation than the number suggests, like unfiled returns, a levy, or several years of history, give us a call and we’ll tell you honestly whether it’s worth a closer look.

Talk it through at (720) 826-6072

The short version

What Fresh Start actually includes, and what it asks of you.

Easier payment plans

Fresh Start made it easier to set up a monthly payment plan with the IRS. For many people it now takes less paperwork and no deep dive into your finances.

Penalty relief, if you qualify

What the ads call forgiveness usually means First Time Abatement. If your last three years were clean and your balance is paid or on a plan, the IRS can remove certain penalties.

A more realistic Offer in Compromise

Fresh Start changed the math the IRS uses to decide what you can afford, which put this program within reach for more people. Qualifying still comes down to your income and what you own.

Fewer tax liens

The IRS now waits until balances are higher before it files a tax lien, and there are clearer ways to get a lien removed once you’re in an agreement.

Room for hardship

If paying anything right now would leave you unable to cover rent, food, or other basics, the IRS can pause collection while you get back on your feet.

One catch: you have to be filed

The IRS won’t approve any of this while you have unfiled returns. If you’re behind on filings, that’s step one. We handle it, without judgment.

How it works

From an eligibility check to a plan, in three steps.

Eligibility check

Answer a few questions, then talk with an account executive about what’s going on. No judgment, no obligation.
An Enrolled Agent reviews your case

We pull your IRS records to see exactly where you stand. Which years are filed, what you owe, and which programs your situation supports. Then we walk you through it in plain language.
We set up the right program with the IRS

A payment plan, penalty relief, or a pause for hardship. Whichever one you qualify for, we set it up with the IRS directly so you can finally breathe.

IRS programs & eligibility

Named IRS programs, and the truth about who qualifies.

Every program below comes from the IRS’s own rules, not a generic promise. Your Enrolled Agent will tell you which ones actually fit your situation before you commit to anything.

Streamlined Installment Agreement A monthly payment plan sized to what you can actually pay. Fresh Start made this one easier to get.
First Time Penalty Abatement If your record was clean for the three years before the problem year, the IRS can remove certain penalties. Your balance also needs to be paid or on a plan.
Reasonable cause penalty relief For penalties caused by things outside your control, like illness, a disaster, or bad advice. Reviewed case by case.
Currently Not Collectible status Pauses IRS collection when paying right now would create real hardship.
Offer in Compromise An IRS program with strict financial rules. We check whether your situation actually supports one before you commit.
Unfiled return catch up Getting your missing returns filed correctly. The IRS requires this before it will approve you for any of the programs above.

Real experiences, real results

A team you can actually trust.

5.0 average from 74 Google reviews

Nicolette Zarlengo, EA and Rolland J. Kersch III, EA worked as a seamless team from El Dorado Tax Solutions, LLC. As the principal representative Nicolette provided my company with professional and dedicated assistance in resolving a complex IRS miss-use of my company’s TIN to another entity’s tax filing. The misallocated tax by the IRS would have proved devastating. The correction took patience and time to resolve, and I was fully briefed of El Dorado’s efforts all along the way. I had no doubt that the resolution would eventually happen, and I could see that a tax expert was the only way to manage the complex and time-consuming process. Thanks to Nicolette and Rolland for your professional support. El Dorado Tax Solutions hires very capable and professional staff to assist in solving complex tax issues.

Andrew White · Google review · 7 months ago

I received an unsolicited call from this company today. 4/20/26 After a short conversation the individual I talked to determined that El Dorado could not assist me based on my situation. But I was also given some advice that could be helpful. I appreciate their professionalism and I'll honestly consider using them for assistance in the future.

m m (Blackcvpi) · Google review · 6 months ago

Sean Gouran at El Dorado has been an exceptional partner to work with. Our nonprofit qualified for funds that were lost during COVID, and Sean guided us through every step of the process to recover them years later. His support, responsiveness, and consistency have made a meaningful difference for our organization. We’re grateful for his expertise and for the outstanding service El Dorado has provided throughout the entire experience!

Mason Garcera · Google review · 10 months ago

El Dorado Tax Solutions was incredible to work with. They saved me just under $60,000 and made the entire process easy, clear, and stress-free. Super knowledgeable, responsive, and genuinely helpful from start to finish. I would recommend them to everyone without hesitation.

Jeff Crum · Google review · 8 months ago

Helped us clear a state lien worth almost $20k - the State didn't process our tax returns properly and we ended up with a small, but very satisfying refund! The team was always responsive, professional, compassionate. Definitely a 5 Star experience 🤩

Kimberly Dickerson · Google review · 6 months ago

See all our Google reviews →

Questions people ask first

Is the Fresh Start Program real?

Yes, but it’s not what the ads make it sound like. There’s no single Fresh Start application or special deal to sign up for. It’s the name for changes the IRS made to programs it already had. Payment plans got easier to qualify for, the rules around tax liens loosened, and the math behind Offers in Compromise became more realistic. The programs are real. Whether you qualify depends entirely on your situation.

What about “IRS forgiveness”?

When people say forgiveness, they usually mean one of two real things. The first is penalty relief, which can remove penalties from your balance if you meet the rules. The second is an Offer in Compromise, which depends on your income and what you own. Both exist. Neither is automatic, and no honest firm can promise you either one before looking at your situation. That’s exactly what we do first.

Do I qualify if I have unfiled returns?

Not yet. The IRS requires you to be current on your filings before it approves any of these programs. That’s not a dead end, it’s step one. We help you get the missing returns filed correctly, then pursue the program that fits.

Does Fresh Start cover state taxes too?

Fresh Start itself is federal. But most states have their own versions of payment plans and penalty relief, and our Enrolled Agents handle federal and state cases together so nothing falls through the cracks.

The Fresh Start program exists for a reason. See if it's yours.

One call, and we’ll tell you honestly which Fresh Start programs your situation may fit.

(720) 826-6072 Check my eligibility

Do You Qualify For IRS Fresh Start?