Individuals & self-employed taxpayers
Rudy Cortes, EAEnrolled Agent · Authorized to represent taxpayers before the IRSAbout the EA credential
IRS tax problems? Work directly with Rudy.
Tax debt, unfiled returns, notices or levies. Tell me what’s happening, and we can discuss the next step.
Work and fees are agreed in writing before paid services begin.
Rudy Cortes, EA · English & Spanish
How we’ll work together.
I personally handle your agreed records review, requests and IRS follow-up, once authorized.
Clients can call, text or email me directly at any hour. Virtual meetings are also available.
I respond within 24 hours; I may not answer immediately. Leave a voicemail to request a missed-call callback.
I created Taxpayers Corner and work from the same San Francisco office as Rudy Cortes Tax Service, our family’s business of more than 40 years.
3488 Mission St · San Francisco, CA 94110
Call or text 24/7 · Pacific Time
Services & fees
Starting professional fees · USD
Payment & relief
Payment plans When the IRS does not require a financial statement. From $600
I assess payment arrangements and filing requirements. Qualifying Simple Payment Plans use the time remaining before the IRS collection deadline. All required returns and current payment requirements must be satisfied. Interest and applicable penalties generally continue.
Partial-payment installment agreements (PPIA) Payments may cover less than the full debt From $800
I review records and finances to assess payments that may not cover the balance within the IRS collection period. Financial information is required; the IRS may review your ability to pay later.
Hardship status (CNC) Temporarily delay most collection From $800
I assess whether payment would prevent you from meeting basic living expenses. CNC can temporarily delay most collection. The debt remains; interest and applicable penalties continue to accrue. Liens, refund offsets and later financial reviews remain possible.
Offers in compromise (OIC) A possible settlement for less than the balance Final quote includes preparation, submission and IRS follow-up. From $1,000
An OIC may settle a debt for less if the IRS accepts it. I review records, finances and eligibility before recommending an application.
Preparation, submission, IRS follow-up and negotiations are included in the final professional quote for the agreed work. IRS charges and tax payments are separate.
Penalty relief Review a penalty From $600
I review the penalty, tax period, compliance history and circumstances. Some relief is automatic; other relief requires a request.
Returns, audits & collection
Unfiled returns Catch up on required returns By quote
I identify required missing returns and needed records. The years to address depend on your filing history and IRS requirements. IRS records may help fill gaps. If you must file, file even if you cannot pay in full; filing and arranging payment are separate steps.
The quote identifies the years and any preparation or filing work included. Return preparation is not automatically part of another resolution fee.
Levies and liens Address an IRS collection action By quote
A levy takes property; a lien is a legal claim against it. I review the issue, prepare an agreed request and communicate with the IRS. Relief requires agency action.
IRS Revenue Officer cases Respond to an assigned collection officer By quote
I handle agreed responses to an assigned IRS collection officer, including unpaid balances, missing returns and financial-information requests. Communication on your behalf requires authorization.
IRS tax audits Respond to an IRS examination By quote
I review audit issues, help organize supporting records and communicate with the examiner within our agreed scope and authorization.
California FTB wage-garnishment modification requests Request a change to an FTB wage order By quote
I review the tax withholding order and finances, prepare a modification request and contact California FTB once authorized. FTB may modify an order for hardship; only FTB can change it. Modification does not itself reduce the tax balance.
Know what your fee covers.
Your written quote identifies the work, tax years and final professional fee for the agreed resolution process from start to finish. Starting prices are not final quotes.
Included in the agreed fee
Your final OIC quote includes preparation, submission, IRS follow-up and negotiations through IRS acceptance of the agreed offer, with no extra professional fee for that scope.
Required financial preparation is included in quoted PPIA, CNC and OIC work.
Relevant IRS collection-deadline investigation and written findings are included in your resolution fee.
Optional work
Standalone records investigation is optional and separately quoted. Included investigation is not billed again.
Amounts paid separately
Tax payments and agency charges are separate from professional fees. Added work, return preparation and third-party costs require your approval of a written quote.
No recurring professional maintenance or monitoring fees.
Payment methodsPayment is due upfront, before work begins. Pay by Zelle, Venmo or PayPal using the instructions provided with your written quote.
Cancellation refund: 100% before any paperwork for your case is submitted to the IRS or a state tax agency. No cancellation refund after submission.
How your written quote is set out
Illustrative format; your quote identifies your agreed work, tax years and fee.
- Work and tax years
- The service and tax years covered by the engagement.
- Professional fee
- The final total for the agreed work, payable upfront before work begins.
- Included OIC work
- Preparation, submission, IRS follow-up and negotiations. The OIC service is complete when the IRS OIC department formally accepts the agreed offer; you must still meet the offer’s payment and compliance terms.
- Separate amounts
- IRS charges and tax payments are separate from professional fees.
- Added work
- Your approval of a written quote is required before added work or costs.
How IRS collection deadlines work
The IRS generally has 10 years from each assessment—the official recording of tax owed—to collect. Some events pause or extend this period (CSED); the tax year alone does not establish the deadline.
Bankruptcy and some requests or appeals can affect the period. Timely court action and certain earlier levies can affect collection beyond the ordinary deadline. An unfiled year does not prove the period has started. Records and case events need checking; keep meeting filing requirements and notice deadlines.
California FTB follows different rules.
Eligibility and outcomes depend on your circumstances and IRS rules. Fees do not guarantee a reduction or approval.
Tell me what’s happening.
Call or text with what you know about your tax issue. If I miss your call, leave a voicemail for a callback within 24 hours.
Call or text anytime · Replies within 24 hours
Keep Social Security numbers and tax documents out of your initial contact.
Contacting me does not stop collection or extend a deadline. Follow the agency’s instructions without waiting for a reply.
A few questions
What does the free first call cover?
In a free 30-minute call, I listen to your situation, explain basic tax-resolution options and discuss how I can help—or whether you may not need professional help. The call does not obtain IRS records or verify your account or eligibility. Any paid review or representation requires an agreed written scope and fee; representation also requires your authorization.
How are the fees agreed?
The starting fees are shown above. Before paid work begins, your written quote identifies the work, tax years and total professional fee. The fee section explains included work, optional work and separate agency payments.
How do I contact you during my case?
You can call or text me anytime, and clients can also email me or meet virtually. I respond within 24 hours. If I miss your call, leave a voicemail to request a callback.
Can I cancel?
Yes. You may stop the engagement at any time. If you cancel before I submit any paperwork for your case to the IRS or a state tax agency, I refund 100% of your professional fees. Once paperwork is submitted, cancellation does not qualify for a refund.
Can I handle this directly with the IRS?
Yes. Some matters, including qualifying online payment plans, can be handled directly. Professional representation is optional.
Does paying a fee guarantee IRS approval?
No. The IRS decides whether to accept a request. Changes in income, assets or filing compliance can affect the available options. Your written agreement defines the work included; a professional fee does not guarantee a reduction or approval.