Wall & AssociatesConsumerAffairs Accredited Brand
Wall & Associates takes pride in their trustworthiness and hard work to ensure your tax problems are resolved. They will negotiate on your behalf until a reasonable settlement has been reached with the I.R.S. Their authorized to work with taxing authorities in all 50 states.
Don’t handle your tax problems alone. Contact Wall & Associates today for a free, confidential consultation today.
I was a Wall & Associates customer with over $100,000 in back taxes. They resolved my case for just $1. I was very happy with their service and highly recommend them. Be patient with the process, the IRS is in no hurry to settle your case.
We hired Wall & Associates to settle a dispute with the state of Minnesota on an unemployment issue. The state had put us in the wrong classification, and was charging us at a higher rate than what it should have been. They even levied our bank account for payment. Wall said they would stop that and get the money put back in our account. We paid them a $5000 fee in Feb of 2017, and $450 per month after that. We sent them all of the documents they asked for, but they never contacted the state until May of 2017. Every time we would call our case workers, who were different every time, they just told us they are getting very close on settlement.
The state never received any type of correspondence from them, on any type of settlement. We stopped paying the monthly fee after Nov of 2017, as they were not earning their money. We immediately started getting letters, phone calls and threats of nonpayment from them. We must have gotten their attention. After the first of the new year, we contacted the state, and was able to resolve the matter easily in only two weeks, with very satisfactory results. I surely would not hire this company, let alone recommend them to anyone, as they are a total scam, and a rip off. We will be pursuing them for 6 months refund, and if they don't refund our money, we will pursue them legally, I am sure that social media would like reading about this rip off company.
Our office prioritizes client concerns above all else. Our office attempted to locate you as a client of our office, but were unable to.
For immediate assistance please contact us at 800-989-5911.
I owed the IRS $90,000.00. James ** and Wall & Associates helped me settle the tax debt for $1,900.00. I was able to pay the debt and build back my professional life. Throughout the process, they maintained great professionalism and impartiality in order to help me obey the law and fulfill my duty while in a difficult position. I strongly recommend James ** and Wall & Associates for their honesty and effectiveness.
Thanks for taking the time to share your experience about working with our office!
Worked with Wall & Associates for 18 months starting in 2015, and after app. $8,000.00 no resolution with the IRS. Continually got the runaround, when calling in, always given a new person, was the experience of my life. I would never want to work with this company for anything ever again.
We apologize for your experience. We are committed to client satisfaction and take client concerns seriously. In reviewing your account it doesn't appear that our office has corresponded with you since August of 2016.
If you would like to speak with someone regarding your concerns we can be reached at 800-989-5911.
We hired Walls & Associates in February 2016 to negotiate a tax debt with the IRS. My husband and I are both attorneys, but thought it better to hire a tax professional to handle the matter. After a $5,000 retainer and $500 per month for two years, we found they had done almost nothing. The IRS hadn't even been contacted on our behalf. Once we discovered this, Idris **, the associate handling our account, wouldn't even return our phones calls or emails (yet, Walls more than willing to continue withdrawing the monthly payment from our account). At this point, we are preparing a case for fraud against Walls and intend to hire an actual law firm to handle our tax concerns. Please be wary of this firm and hire someone else.
We apologize for your experience. We take client concerns very seriously and want to make sure that our client's are receiving the best representation services available. On review of your statements we have noticed a number of things that appear to be in error.
If you have further questions or concerns we encourage you to reach out to our office at (800) 989-5911.
Biggest scam artists around IRS suggesting I owe big taxes on IRA money that was already prefaced dollars unmoved from my 401k to an IRA and never increased it at all. Started moving funds out when I turned 65 because of a disability as a result of getting caught in the collapse of the WTC. Wall & Associates said they would resolve and my case was bounced from 1 associate to another with each person requesting over 100 pages of documents previously faxed to them. They are obviously a business definitely not interested in their clients...big very big scam company. I surely will be suing these bunch of clowns.
We apologize for your experience. You hired our office to administratively resolve your tax liability and in response our office has made you aware of a potential deficiency in regards to one of your returns. If you wish to supply additional information disproving the taxability of the accounts in question please do so. Our office has requested the caseworker assigned to your account reach out to you to discuss these matters.
- 1,080,882 reviews on ConsumerAffairs are verified.
- We require contact information to ensure our reviewers are real.
- We use intelligent software that helps us maintain the integrity of reviews.
- Our moderators read all reviews to verify quality and helpfulness.
For more information about reviews on ConsumerAffairs.com please visit our FAQ.
It will be 2 1/2 years and $15,000 since I hired this company to help me with my tax situation. I am still trying to figure who is on my case team. I just called in again and got transferred to the wrong office. That person was nice and pleasant and had to send an email to my team to give me a callback. If this cannot be resolved soon I will be going to a Tax acct or other legal help. I just want this company to do what they said they would. I have 2 years that the IRS is questioning and owe them in penalties and fees.That is what should be resolved. I can't understand the time that has gone by and still not resolved.
We appreciate you taking the time to speak with your case team regarding your concerns. In the event you need additional assistance don't hesitate to contact our office.
I have had to initiate every interaction with my "Team" at Wall & Associates. Never got a list of contact information for team members. Every time I call the message is the same, "No one from your team is available. I will have someone call you back." Rarely get a call back within days. They charged me $8,000, and $400 per month. Seem like they are dragging out the process. No resolution after 4 months. Unless things improve, I will be lowering my review status.
Thanks for taking the time to speak with your case team regarding your concerns. In the event you have questions or concerns in the future please don't hesitate to contact them for clarification or assistance.
Several strikes against Wall & Associates. At the first meeting before hiring them we were given the impression that they were a local firm from Pittsburgh, Pennsylvania, but later learned that was not the case. I have not received my files that I gave them to copy and returned. I have contacted them about the files whereabouts and they cannot find them. They are not very knowledgeable of the IRS tax laws of the allowable deductions. After paying them $4,200 and four months later, they do not have a plan of action. I hired another firm and they have an action plan and asked for more information in order to settle with the IRS. They told me of several different options that may be available to me. They have been in constant contact with updates concerning my case.
I contacted Wall and asked for a full refund of my money due to lack of knowledge and action. Wall refused to refund my $4,200 so I have no other recourse than to turn them into the Virginia State Attorney General for further action. I am writing this review because I am very very unhappy with Wall's inaction and refusal to refund the $4200 I paid them.
Our office apologizes for this client's experience. It appears this client hired us to argue an IRS generated assessment due to an alleged under-reporting issue. Our office in response prepared responses to the IRS detailing this client's position regarding the proposed assessment. This client was copied on these correspondences to the IRS. At the time this client ended services with our office we were awaiting a response from the IRS regarding these matters.
I paid Wall and Associates over 20k and the IRS still froze my bank accounts and placed a federal lien against me. I finally went to a CPA and he straightened everything out for around $700! If you want to throw money away and have nothing in return then use Wall and Associates!
Our office apologizes for you experience. If you would like to speak to someone in relation to your concerns please give our office a call at (800) 989-5911.
We reached out to Wall & Associates, Inc. after having issues with the IRS because of our last "accountant". We owed them roughly $20,000. After our first interview with Wall & Associates, Inc. we were promised that the total we would owe to both the IRS and Wall & Associates, Inc. combined would be no more than $5,000. We were also told that the work wouldn't take more than a few months. After 6 months we paid them $4,900 and still owed the IRS $16,000. We ended up owing more than before and they said nothing more could be done. After contacting the IRS, we were able to reduce the penalty by an additional $3,000 ourselves almost instantly. The company is absolutely useless and a complete waste of time and money.
Our office apologizes for you experience. If you would like to speak to someone in relation to your concerns please give our office a call at (800) 989-5911.
In trying to settle my Mother's estate, I found out that tax liens had been placed on my personal finances. This was more than just tax issues. Identity theft was also involved. Della ** from Wall & Associates took over from the local attorney. Not only did she navigate the treasury morass, she provided emotional support and allayed my emotional distress. I owe my deepest gratitude to this wonderful, and professional person. I can't imagine where I would be without her support and the backing of the Wall group. Thank you.
I wouldn't give Wall & Associates any positive comments, after sticking me for $7400.00 and no help whatsoever. This company is the #1 ripoff artist in the business. They should be put out of commission and put in jail... I finally got help through my local state senator's advocacy group. Supposedly owe the IRS $86,000.00 and settled for $956.00. Not a damn help from off the Wall & Associates.
Our office apologizes for your experience. If you would like to speak with someone about your concerns we can be reached at (888) 491-4807.
They worked on my case for years and said they are working on it, the Oklahoma state tax is going to garnish our check, we pay 500.00 a month. They haven't done anything but rip us off. We only have days left before the state of Oklahoma is gonna garnish our check and they can take whatever they want, they want 24,000 now... These people did nothing for us, they called and said I would have to pay a lot more money. We have hired a attorney. Now they want 25,000.00 for a bill from them. They are crooks, money hungry pieces of **. Please contact me if you want more info. The IRS and state said they never heard anything from them. That's why the state is after us so bad. I see other people pay way less for a monthly payment. We've been paying them for years.
Our office apologizes for this client's experience.
In reviewing this client’s account our office would like to reiterate a key component of resolving any tax liability – the need for our client’s to provide us information timely. This case was assigned in July of 2014 and our office spent the next two and a half years requesting pertinent financial information in order to work toward a resolution of their balance. Our office received financial information – including supporting documentation - for this client in January of 2017 after mailing this client requests for it on July 17, 2014, August 14, 2014, September 26, 2014, October 17, 2014, December 18, 2014, March 20, 2015, May 29, 2015, February 17, 2016, March 14, 2016, April 22, 2016, July 22, 2016, September 30, 2016, October 28, 2016, and December 16, 2016. Please note these are only the written requests many verbal requests also took place.
Our office is able to stop most forms of aggressive collection action provided our clients do their part in providing our office what we need to make their case successful. Every client is a valuable part of their team and we expect them to provide our office information when requested.
Our office as a customer service gesture did reach out to this client in order to see what we could do to get their account active with our office so we could pursue a remedy with the state in lieu of a garnishment. This client opted to not allow our office to review that possibility.
Very responsive and professional experience. Wall and Associates always provided timely and to the point answers. Their correspondence with the IRS always identified issues and solutions. I recommend their service to anyone who needs help with the IRS. It has been the most inexpensive and effective help to address complicated problems which have been difficult and time consuming for me.
We appreciate you taking the time to let us know about your experience and we are delighted that we were able to be of assistance. If you need anything in the future please don't hesitate to contact us.
Because of a mix up with Obamacare, I got an 11K tax bill. They were confident they could reduce it to only 10% of that. I had to pay $2500, plus $350 a month. THEN, after 3 months, they said because of my assets, that I should pay the full amount to the IRS. WHY did they not KNOW THIS BEFORE they took my $2500+??? CROOKS, stay FAR AWAY!
Our office apologizes for your experience. In order to determine the optimum resolution for your case it is necessary for our office to request and review financial information. It is also normally necessary for our office to cross compare return information with IRS Wage and Income information to determine the accuracy of the balance. This all works into building your unique case plan and determining the best options in resolving your case.
If you have any further questions please contact our office.
Wall and Associates did a very good job of resolving my mother's tax situation with the federal and state governments. I will use them again if the need arises. The process took 16 months as we were advised at the onset it would take at least a year. We were able obtain the results we need and appreciate Wall's help and communication.
Hired Wall & Associates in 7/17. Initial payment of $3000 down and 400/month, Wall has done nothing. Sent forms and numerous phone calls. They said "we're working on your case. Need more money." Same mantra over and over again. They lie and delay, keep asking for more money or they will put a "work stop" on my case. Wall is a fraud. Do not hire them. Judging from the past reviews and the BBB complaints, I am forced to seek tax council elsewhere since they will not refund my money. Neither the initial representative I met in Buffalo nor the "Team" on the phone or letters are tax lawyers. Sounds like a Boiler Room of many other activities, Porn, Stock Fraud. What a ** joke.
We apologize for your concerns. You spoke with a representative of our office on Friday and again yesterday. Our office has already agreed to look into your case and determine what options are available in amicably settling your case concerns.
Respectfully, our billing structure is clear. We charge an initial fee and a monthly fee. The initial fee is designed to cover the large amount of work that occurs at case onset and the monthly fee is charged to cover the remaining work that is performed. To date you haven't met the terms of that arrangement and your account was placed on a non-working status. Our office is fair and unbiased in this process. As previously explained to you our office is prepared to move forward with an offer regarding your case, but are unable to due so because of the non-working status.
Representatives of our office have already been in contact with you to address the concerns you have and see that your case with us is ultimately resolved.
In June, 2016 I gave this firm a $5000 deposit based on assurances that my tax situation would most likely be settled in 6-12 months for about 10% of what was owed. I paid an additional monthly fee of $350 for 15 more months as I watched the penalties and interest on the audit increase. I finally broke off my association with Wall & Associates in early November of 2017.
In my opinion they totally misrepresented themselves to me and mislead me to believe that my IRS audits (2013, 2014) would be handled and any liabilities would be reduced. I recently sent the IRS over $8300 (from an initial audit amount of $6800 for 2013) and I have reached out to the IRS to find out where my liability for 2014 stands since Wall does not keep you in the loop on many issues. If this firm did not have the ability and skill sets to really reduce my IRS penalty they should have had the professional courtesy and decency to tell me early on that they could not help me. Do NOT hire this firm. All they will do is take your monthly fee (gladly) and tell you they're IN PROGRESS working on your case.
Our office apologizes for you experience. You initially came to our office in relation to an ongoing audit for tax year 2013. While this audit was concluding the IRS opened an audit on tax year 2014 as well. Naturally, this extended the time your case would take.
It appears your team was working to request the IRS abatement the applicable penalties associated with the audits for both tax years 2013 and 2014 and ultimately resolve your case, but you ended services prior to our office being able to complete the work.
Other tax resolution companies typically charge an additional fee to work an additional audit as the workload effectively doubles Our fees cover any IRS issues that have currently arisen or any that arise during our handling of your case.
If you require anything further please contact our office.
I am VERY frustrated with Wall & Associates. I pay $350 per month and after a year we are absolutely NOWHERE. I email to call me, I call them and I get blown off time and time again! I am in dire straits and scheduled to meet with an attorney to see if 1st I can resolve my tax issue and 2nd to demand my money back from Wall & Associates. My attorney doesn't feel as though the amount of time and the point we are presently at is acceptable.
I cannot afford to keep paying them. I think other consumers need to be alerted. If you look at the Better Business Bureau there are NUMEROUS complaints against them. They have a low BBB rating and a TON of unresolved complaints. The BBB lists that the complaints are a "trend" with Wall & Associates. BUYER beware. I think we need to contact the news outlets and see if they can help all of us who have been taken by this group!
We apologize for you experience. In reviewing your case it does appear that our office tried to reach you in regards to your concerns but have been unable to speak with you.
I encourage you to reach out to our office at (800) 989-5911 or reach out to the Client Services member who has been attempting to contact you. We stand ready to address any questions or concerns you have in regards to your case.
Our office is normally able to clarify case direction, actions taken, and progress toward a resolution after being able to speak with you directly
After years of attempting to resolve my tax issues with the IRS, I retained the services of Wall and Associates. A dedicated team of professionals walk me step by step through the process. Wall and Associates negotiated a remarkable settlement for me in a fraction of the time and for a fraction of the cost. I highly recommend Wall and Associates tax needs.
We appreciate you taking the time to leave us a review and appreciate you giving us the opportunity to be of service to you. In the event you need anything in the future please do no hesitate to contact our office. We wish you all the best moving forward.
My husband and I paid Wall and Associates over $12,000 during a year and half period. They were to work on our case with IRS and the State of Missouri. We tried to tell them that we didn't owe the state at all but they wouldn't listen. I just kept sending them copies of pay stubs, bank statements and filling out a form of our monthly expenses. I did this every 4 months.
Every time I called to speak to one of my case managers they were never available. They always took a message for them to call me back. In fact, if I didnt call them I really didnt hear from them unless the IRS wanted something new. After they took my case the IRS along with the State of Missouri began to garnish my husband's wages. Twice the IRS took all of my disability check during Nov and Dec. My case managers said they talked to IRS and they werent willing to release the garnishment on my disability.
I took it upon myself and called the Revenue Officer but she was out of the office. I then spoke to her manager and explained the hardship that taking my entire check was putting on our family especially since the IRS and State of Missouri were already getting over 50% of my husband's check. The IRS then released the garnishment on my disability check. My husband and I were in worse shape after hiring Wall & Associates. Eventually we quit paying them because we werent seeing any results. We hired them because they came out to our house after we responded to a letter they wrote us. A gentlemen came out and said our case might be a little difficult but that's what they do is work on difficult cases. He said the IRS would take our home, seize our bank account, garnish our wages etc.
We were scared and I have cancer going through treatment. After we stop paying them we received a letter that stated they were no longer working on our case. We then hired someone else and within 5 weeks of working on our case they got the State of Missouri debt wiped out because we didnt owe it in the first place and the State of Missouri garnishment released. If Wall and Associates had of listened to us the garnishment would of never taken place. Therefore, Wall and Associates cost us $3,000.
We weren't able to get a refund because we owed the IRS so IRS got that money. We feel like Wall & ASSOCIATES took advantage of us because we were so stressed and worried about what they said the IRS would and could do. We never got any results from Wall & Associates and we just dont want anyone else to be taken advantage of. We asked for a partial refund and it was denied because they said they did a lot of work on this case. If they did so much work then why didnt we see any results. Since Wall and Associates used scare tactics about the IRS we feel that we were scammed and that as long as we were paying them we got nothing but lip service. We feel they should be investigated.
Our office apologizes for your experience, but unfortunately after reviewing your case a refund was not an option. Several individuals within our company reviewed this and the opinion was unanimous. An immense amount of work had taken place in regards to addressing the multiple sources of liability present on your account. Our office encourages you to review the 11 page case summary our office provided regarding the actions on your case.
Additionally, despite the work that transpired our office agreed to work with you in regards to our fees on two separate occasions. We stand behind the work we performed and unfortunately are unable to grant a refund.
Should you have further questions or concerns we encourage you to contact us (800) 989-5911.
Over 8 months ago, they took $3800 from us upfront and $350 a month since, yet no account of what they are doing or where the case is at. When called they just say, "we are still looking into it". I feel this is unethical and extremely suspicious.
After dealing with Wall & Associates for almost two years to settle my tax problems with no avail I decided to take my tax issues on my own. Within a month and a half I was able to settle my tax issues and obtain an abatement. I'm so sorry I didn't do this from the beginning. I paid them 3000.00 dollars to start the case and 350.00 a month afterward but once I start complaining they gave me three month free. During that time they said they were still working on the case, however after being so frustrated I decided to make some calls on my own and got everything settled within a month and a half and received about 4000.00 back. I feel like I just wasted my money.
Our office apologizes for you experience. At the time you ended services it appears that our office was awaiting a substitute return, filed by North Carolina, to be reviewed based on the fact that you submitted an original return. In the event you want to speak with someone to address your concerns at length we do request you give us a call.
Wall and Associates did what they said they would do, reduce my tax burden to the IRS. Their help took my debt from $119,000 to just over $12,000. They earned their money. Over half the money I owed the IRS was penalties and interest. They gave me a second chance to succeed when I had given up on ever escaping that crushing debt.
It was a please working with you. We appreciate you putting your trust in us to get your tax matters resolved. Do not hesitate to contact our office in the future if you need our assistance.
Tax debt relief - They are crooks and liars. I wanted my money back immediately and they refused. I don't need their services. I fired them and they still won't give me my money back. They delay and delay. Don't use them.
Our office apologizes for your experience. Our office is pleased that we were able to come to an amicable settlement in relation to your concerns. Should you need anything further please contact our office at 800-989-5911.
I cannot begin to describe my experience with Wall & Associates. I have been paying them for 8 years with no end in sight. They ask for documents that they claim the IRS is requesting, then a couple of months later, they want something else, and this goes on and on. Next step is BBB and news stations which I should have done years ago. Stay away from this company.
Our office apologizes for your experience. We appreciate you taking the time to discuss any concerns that you have and working with us in achieving an amicable resolution to those concerns. Should you need anything in the future we can be reached at 800-989-5911.
After this posting, Wall and Associates did reach out to me to resolve this situation. We came to an agreement and it has been resolved.
I hired Wall & Associates in 2010 to help me deal with a tax lien. I was desperate and had no luck trying to deal with the IRS myself. I paid Wall & Associates $400 a month for 6 years - that's $24,000, then $300 a month for another year ($3,600). The reason the monthly fee was reduced was because they screwed up and missed a deadline, causing the last offer in compromise to be tossed out by the IRS and it had to be refiled. I requested a decrease in their fees.
They act like they're doing something for you but months (and years) can go by and they're doing nothing, not even talking to the IRS. When they submitted the offers to the IRS (apparently they only made 3 attempts in 7 years) the information sent to the IRS was sparse, inaccurate and ultimately rejected by the IRS. They gave me advice on how to have the next offer accepted. I did all of those things (and more) and still they could not get a compromise approved by the IRS.
This spring I reached a level of frustration because they couldn't get any action from the IRS and I needed a decision because I could FINALLY refinance a house and pay the tax lien. The offer had been submitted in December 2016 and the IRS was still kicking it around in June 2017. They have zero influence there. So after 7 years I'm out about $27,000. My tax bill was only $29,000 so by this time I could have paid the IRS off at $400 a month.
Here's the real kicker. After paying $27,000 to Wall, my tax bill (with interest and penalties) is now up to $45,000. Those delays from both Wall and the IRS added up. So, I'm out $72,000 over what was a $29,000 tax bill. When I terminated my relationship with them I asked how they would compensate me for this total waste of money - no response. Customer Service never called back. If Wall & Associates didn't think they could help me, they shouldn't have accepted me as a client. I called my Senator's office for help with the IRS and they flat out told me I should have called them for help earlier and these types of companies just rip you off. They sure did. I would not recommend their services to anyone. You need help with the IRS? Call your Senator's office. They'll help for free.
Our office apologizes for your experience. As you state our office did make several attempts at working through an offer in compromise with you. When your case was assigned to us your balance owed was $43,688 not $29,000. Additionally, our office did maintain communication with the IRS.
We want to work with you and address any concerns you may have. If you want to discuss specific matters related to your please give us a call at (800) 989-5911.
I signed up on here just to leave a review. I went with Wall and Associates because of this website. Check out their review on the Better Business Bureau website. It is a D rating and they have a ton of complaints. This company is a scam and someone to watch out for with help on past due taxes. They just take your money and take their time and do not do their jobs. Do yourself a favor and search on BBB for the best ratings and find someone in your state to help you as each state has different laws on taxes. This company took $6700 of our money since December 2016 to August 2017. We finally fired them and found a local tax attorney that will handle our case by the hour not on a ridiculous monthly contract and initial deposit fee. Ask around and do your research if you value your money and time.
We're sorry for your negative experience. Our office has a proven track record when it comes to representing clients before the IRS and state taxing authorities. We further apologize that you are dissatisfied with our billing arrangement. Our office feels that the fee structure we have implemented ensures our clients get the representation they deserve at a price that is both fair to us and affordable to them. Should you want to speak with someone to address any questions or concerns you have give us a call at (800) 989-5911.
I was drowning in tax debt. Didn't know which way I was going. Then Wall and Associates took my case and now I can breathe easier. Definitely recommend Wall and Associates for those that are searching for relief and need help. Thousands of dollars reduced to $1. Give them a try. You won't be disappointed.
I have been with them since 2013 (Wall & Associates) and I have paid over $21,600 of my hard earned dollars. $400 a month. They telling me as of today that I might have to pay the IRS 10,000 dollars and I just owed $12,500. Do the math. That's a total of $31,000 dollars. They are ripping me off and others off! I wish I have talked to the IRS myself, with penalties I still will not have to pay $31,000. If my 403b is a issue should they told me at the 2 year mark and let me know to go had and pay Uncle Sam!!! My next stop is the BBB, and 12 On Your Side!
We're sorry for your experience. Someone from our Client Services Group will be reaching out to you to address any concerns you have in relation to your case with us.
Wall & Associates expert review by Andrew Poulos
Wall & Associates is one of the country's oldest debt relief companies. The company is headquartered in Fairfax, VA.
Customer service options: Wall & Associates offers customers a variety of customer service options, including live online chat and a toll-free phone number with representatives to provide help 24 hours a day, 7 days a week.
Free consultation offered: Customers interested in tax relief can receive a free 30-minute consultation from tax experts at Wall & Associates.
Varied services: Wall & Associates handles a variety of tax relief cases, including liens and levies, garnishments, seizures, penalties and more.
Experience handling tax debt: Wall & Associates has been in business since 1982, which means they have a good deal of experience and an established track record for getting people out of tax debt.
Certified experts on staff: The company has CPAs and Enrolled Agents on staff to handle client cases, so they are properly certified to handle tax debt with the IRS.
Best for: Individuals with garnished wages, individuals with a federal tax lien or levy, innocent spouses and business owners with back payroll taxes.