You may qualify if you owe $50,000 or less in combined taxes, penalties, and interest, and you’re current with all required tax filings. The program is designed for individuals and small businesses who are experiencing financial hardship and cannot pay their full tax debt. However, qualification depends on your specific financial situation, including your income, expenses, and assets. During our free consultation, we’ll review your complete tax situation and determine which Fresh Start options give you the best outcome. The key is acting quickly – the longer you wait, the more penalties and interest accumulate, potentially pushing you over the $50,000 threshold for certain programs.