Most taxpayers qualify for some form of Fresh Start relief, but eligibility depends on your specific circumstances. If you owe $50,000 or less in combined taxes, penalties, and interest, you likely qualify for streamlined installment agreements. For Offers in Compromise, the IRS looks at your income, expenses, assets, and ability to pay. They’ve relaxed these standards significantly since 2011. Self-employed individuals need to show a 25% income decline, while others must demonstrate that full payment would create financial hardship. The most important requirement is being current with all tax filings. If you have unfiled returns, we need to address those first. But don’t let missing returns stop you from calling—we handle those situations regularly and can get you compliant quickly.