Most taxpayers file tax returns and pay what they owe on time. If a taxpayer does not pay, the Internal Revenue Service sends the taxpayer a bill. This begins the collection process.
In explaining what a tax lawyer does that other representatives cannot do, it is helpful to understand what is meant by a legal issue. Legal issues are developed from expert creative analytical, interpretative, and technical research skills.
I get a great many contacts from tax protesters. The contacts are in two groups. Group #1 want me to cite technical support for their claim that they are immune from federal taxation either under the Constitution or the Internal Revenue Code.