# 97tax — Tax Preparation Services

> 97tax helps individuals and small businesses set up payment plans with the IRS
> and specific states.
> Based in the United States. IRS approved E-File Provider.

97tax specializes in:
- IRS installment agreements and payment plans
- Form 4868 tax extensions
- State tax payment plans

## Core Service Pages

- [IRS Payment Plan](https://www.97tax.com/payment-plan): IRS payment plan setup
- [Tax Extension (Form 4868)](https://www.97tax.com/form4868): File a federal tax extension

## Tax Resolution Resources

- [IRS Payment Plan Guide](https://www.97tax.com/resources/irs-payment-plan): How IRS installment agreements work, eligibility, and how to apply
- [State Payment Plans](https://www.97tax.com/resources/state-payment-plan): State tax payment plan options by state
- [Tax Extension Guide](https://www.97tax.com/resources/tax-extension-guide): How to file a tax extension using Form 4868
- [Missed Tax Deadline](https://www.97tax.com/resources/missed-tax-deadline): What to do if you missed the tax filing deadline

## Tax Glossary

### IRS Collections & Enforcement
- [Tax Lien](https://www.97tax.com/resources/what-is-a-tax-lien): What a federal tax lien is and how it affects you
- [Tax Levy](https://www.97tax.com/resources/what-is-a-tax-levy): What an IRS levy is and how to stop it
- [Wage Garnishment](https://www.97tax.com/resources/what-is-wage-garnishment): How IRS wage garnishment works
- [Bank Levy](https://www.97tax.com/resources/what-is-a-bank-levy): How an IRS bank levy works
- [Notice of Federal Tax Lien](https://www.97tax.com/resources/notice-of-federal-tax-lien): What a Notice of Federal Tax Lien means
- [CP14 Notice](https://www.97tax.com/resources/what-is-a-cp14-notice): What IRS Notice CP14 means
- [CP504 Notice](https://www.97tax.com/resources/what-is-a-cp504-notice): What IRS Notice CP504 means
- [Collection Statute Expiration Date](https://www.97tax.com/resources/collection-statute-expiration-date): How the IRS 10-year collection deadline works
- [Currently Not Collectible Status](https://www.97tax.com/resources/currently-not-collectible-status): What Currently Not Collectible status means
- [Substitute for Return](https://www.97tax.com/resources/substitute-for-return): What happens when the IRS files a return for you
- [Federal Tax Lien Discharge](https://www.97tax.com/resources/federal-tax-lien-discharge): How to get a tax lien discharged from property
- [Lien Subordination](https://www.97tax.com/resources/lien-subordination): What IRS lien subordination means
- [Passport Revocation for Tax Debt](https://www.97tax.com/resources/passport-revocation-tax-debt): How tax debt can affect your passport

### Payment Plans & Debt Resolution
- [Installment Agreement](https://www.97tax.com/resources/what-is-an-installment-agreement): How IRS installment agreements work
- [Guaranteed Installment Agreement](https://www.97tax.com/resources/guaranteed-installment-agreement): What a guaranteed installment agreement is
- [Streamlined Installment Agreement](https://www.97tax.com/resources/streamlined-installment-agreement): What a streamlined installment agreement is
- [Partial Payment Installment Agreement](https://www.97tax.com/resources/partial-payment-installment-agreement): What a partial payment installment agreement is
- [Offer in Compromise](https://www.97tax.com/resources/offer-in-compromise): How the IRS Offer in Compromise program works
- [OIC Pre-Qualifier Tool](https://www.97tax.com/resources/oic-pre-qualifier-tool): How to use the IRS OIC pre-qualifier tool
- [Penalty Abatement](https://www.97tax.com/resources/what-is-penalty-abatement): What IRS penalty abatement is
- [First-Time Penalty Abatement](https://www.97tax.com/resources/first-time-penalty-abatement): How first-time penalty abatement works
- [Reasonable Cause Abatement](https://www.97tax.com/resources/reasonable-cause-abatement): What reasonable cause abatement is
- [Innocent Spouse Relief](https://www.97tax.com/resources/innocent-spouse-relief): What innocent spouse relief is
- [Tax Debt Forgiveness](https://www.97tax.com/resources/tax-debt-forgiveness): What tax debt forgiveness means
- [IRS Fresh Start Program](https://www.97tax.com/resources/irs-fresh-start-program): What the IRS Fresh Start program is
- [Tax Relief](https://www.97tax.com/resources/what-is-tax-relief): What tax relief means

### IRS Penalties & Interest
- [Failure-to-File Penalty](https://www.97tax.com/resources/failure-to-file-penalty): How the IRS failure-to-file penalty works
- [Failure-to-Pay Penalty](https://www.97tax.com/resources/failure-to-pay-penalty): How the IRS failure-to-pay penalty works
- [Accuracy-Related Penalty](https://www.97tax.com/resources/accuracy-related-penalty): What the IRS accuracy-related penalty is
- [Trust Fund Recovery Penalty](https://www.97tax.com/resources/trust-fund-recovery-penalty): What the Trust Fund Recovery Penalty is
- [How IRS Interest Works](https://www.97tax.com/resources/how-irs-interest-works): How IRS interest is calculated
- [Underpayment Penalty](https://www.97tax.com/resources/underpayment-penalty): What the IRS underpayment penalty is
- [Estimated Tax Penalty](https://www.97tax.com/resources/estimated-tax-penalty): What the estimated tax penalty is
- [Frivolous Return Penalty](https://www.97tax.com/resources/frivolous-return-penalty): What the frivolous return penalty is

### IRS Notices & Correspondence
- [CP14 Notice](https://www.97tax.com/resources/what-is-a-cp14-notice): What IRS CP14 means
- [CP501 Notice](https://www.97tax.com/resources/what-is-a-cp501-notice): What IRS CP501 means
- [CP2000 Notice](https://www.97tax.com/resources/what-is-a-cp2000-notice): What IRS CP2000 means
- [CP523 Notice](https://www.97tax.com/resources/what-is-a-cp523-notice): What IRS CP523 means
- [Notice of Deficiency (90-Day Letter)](https://www.97tax.com/resources/notice-of-deficiency-90-day-letter): What the IRS 90-day letter means
- [30-Day Letter](https://www.97tax.com/resources/30-day-letter): What the IRS 30-day letter means
- [IRS Audit](https://www.97tax.com/resources/irs-audit): What an IRS audit is
- [IRS Tax Transcript](https://www.97tax.com/resources/irs-tax-transcript): What an IRS tax transcript is
- [IRS Collection Notice Sequence](https://www.97tax.com/resources/irs-collection-notice-sequence): The full IRS collection notice sequence explained

### Tax Professionals & Representation
- [Enrolled Agent](https://www.97tax.com/resources/what-is-an-enrolled-agent): What an enrolled agent is
- [CPA](https://www.97tax.com/resources/what-is-a-cpa): What a CPA is
- [Tax Attorney](https://www.97tax.com/resources/what-is-a-tax-attorney): What a tax attorney is
- [IRS Power of Attorney (Form 2848)](https://www.97tax.com/resources/irs-power-of-attorney-form-2848): How IRS power of attorney works
- [Collection Due Process Hearing](https://www.97tax.com/resources/collection-due-process-hearing): What a Collection Due Process hearing is
- [Taxpayer Advocate Service](https://www.97tax.com/resources/taxpayer-advocate-service): What the Taxpayer Advocate Service is
- [Low Income Taxpayer Clinic](https://www.97tax.com/resources/low-income-taxpayer-clinic): What a Low Income Taxpayer Clinic is
- [Circular 230](https://www.97tax.com/resources/circular-230): What Circular 230 is
- [Tax Resolution Companies](https://www.97tax.com/resources/tax-resolution-company): How to choose a tax resolution company

### Filing & Deadlines
- [Tax Deadline](https://www.97tax.com/resources/when-is-the-tax-deadline): When the federal tax deadline is
- [Tax Extension (Form 4868)](https://www.97tax.com/resources/what-is-a-tax-extension-form-4868): How Form 4868 tax extensions work
- [Estimated Tax](https://www.97tax.com/resources/what-is-estimated-tax): What estimated tax is and when it's due
- [Missing the Tax Deadline](https://www.97tax.com/resources/what-happens-if-you-miss-tax-deadline): What happens if you miss the tax deadline
- [Amended Tax Return (Form 1040-X)](https://www.97tax.com/resources/what-is-an-amended-tax-return): What Form 1040-X is
- [IRS Statute of Limitations](https://www.97tax.com/resources/irs-statute-of-limitations): How the IRS statute of limitations works
- [Self-Employment Tax](https://www.97tax.com/resources/what-is-self-employment-tax): What self-employment tax is
- [Required Minimum Distribution](https://www.97tax.com/resources/required-minimum-distribution): What required minimum distributions are
- [Back Taxes](https://www.97tax.com/resources/what-are-back-taxes): What back taxes are
- [W-2 Form](https://www.97tax.com/resources/what-is-a-w2-form): What a W-2 form is

### Comparisons & Decisions
- [Installment Agreement vs Offer in Compromise](https://www.97tax.com/resources/installment-agreement-vs-offer-in-compromise): Installment agreement vs Offer in Compromise
- [IRS Payment Plan vs Paying in Full](https://www.97tax.com/resources/irs-payment-plan-vs-paying-in-full): IRS payment plan vs paying in full
- [CNC Status vs Offer in Compromise](https://www.97tax.com/resources/currently-not-collectible-vs-offer-in-compromise): CNC status vs Offer in Compromise
- [Enrolled Agent vs CPA vs Tax Attorney](https://www.97tax.com/resources/enrolled-agent-vs-cpa-vs-tax-attorney-for-irs-problems): Enrolled agent vs CPA vs tax attorney
- [DIY Taxes vs Hiring a Professional](https://www.97tax.com/resources/should-i-do-my-own-taxes-or-hire-professional): DIY taxes vs hiring a professional
- [IRS Payment Plan vs State Payment Plan](https://www.97tax.com/resources/irs-payment-plan-vs-state-payment-plan): IRS payment plan vs state payment plan
- [Lien Release vs Lien Withdrawal](https://www.97tax.com/resources/lien-release-vs-lien-withdrawal): Tax lien release vs lien withdrawal
- [Filing an Extension vs Filing Late](https://www.97tax.com/resources/filing-extension-vs-filing-late): Filing a tax extension vs filing late
- [First-Time Abatement vs Reasonable Cause](https://www.97tax.com/resources/fta-vs-reasonable-cause-abatement): First-time abatement vs reasonable cause
- [Tax Lien vs Tax Levy](https://www.97tax.com/resources/tax-lien-vs-tax-levy): Tax lien vs tax levy
- [Correspondence Audit vs Field Audit](https://www.97tax.com/resources/correspondence-audit-vs-field-audit): Correspondence audit vs field audit
- [Tax Relief Company vs DIY](https://www.97tax.com/resources/tax-relief-company-vs-doing-it-yourself): Tax relief company vs DIY
- [File or Pay First](https://www.97tax.com/resources/should-i-file-or-pay-first): Should you file or pay first