You likely qualify if you owe $50,000 or less in combined taxes, penalties, and interest, and you’re current on all required tax filings. The IRS also looks at your ability to pay—if paying the full amount would create financial hardship, you have a strong case for relief. Self-employed individuals in Pennsylvania get special consideration if their income dropped 25% or more from previous years. This is common among contractors, seasonal workers, and small business owners throughout our area. We’ll review your specific situation during your free consultation and tell you exactly which options apply to your case. The key is acting quickly. The longer you wait, the more penalties and interest pile up, making your situation worse.