Understanding the IRS Fresh Start Program

The IRS Fresh Start Program was created to help taxpayers who are struggling with back taxes find manageable ways to get back on track. Originally launched in 2011, the program has evolved to make it easier for individuals and small businesses to pay off their tax debts without facing overly harsh penalties or immediate collection actions.

Under the Fresh Start initiative, the IRS has expanded access to installment agreements and offer in compromise (OIC) options—allowing qualifying taxpayers to settle their debts for less than the total amount owed. It also raised the threshold for filing a federal tax lien, meaning fewer taxpayers face aggressive enforcement early in the process.

The Fresh Start Program can be a lifeline for those who have fallen behind due to job loss, illness, or other financial hardship. However, navigating the application and qualification process can be complex.

At Fine Law, we help clients determine if they qualify for Fresh Start relief, prepare accurate financial disclosures, and communicate directly with the IRS to negotiate the best possible outcome. If you’re struggling with tax debt, you don’t have to face the IRS alone—our legal team can help you get a truly fresh start.