A tax notice does not always mean the same thing. One letter may request records, another may propose additional tax, and another may warn that collection is about to begin. The first job is identifying what the notice actually requires before deciding how to respond.
Todd S. Unger represents Newark individuals and businesses in IRS controversies and New Jersey tax matters involving audits, assessments, collection, unfiled returns, tax debt, liens, levies, and business tax problems.
Start With the Notice, Not the Solution
Tax problems become harder to sort out when several issues are grouped together as simply “owing the IRS.” Before talking about payment plans or settlements, determine how the balance arose and whether the taxpayer agrees with it.
A proposed audit adjustment, missing payment credit, unfiled return, payroll-tax problem, and final collection notice can all produce an amount due, but they can require very different responses.
A useful initial review identifies the agency involved, the tax type, the affected periods, the current amount at issue, the latest notice, and any deadline printed on that notice.
Disputing an Assessment Is Different From Arranging Payment
Before discussing payment terms, determine whether you agree with the assessed tax. A missing payment credit, disputed audit adjustment, incorrect income item, or unresolved return issue may require a dispute or correction rather than a collection arrangement.
New Jersey tax matters may involve procedures for challenging an assessment through the Division of Taxation. Depending on the determination, that can include a written protest requesting administrative review or an appeal to the Tax Court of New Jersey.
New Jersey generally provides a limited period to challenge a determination. Review the actual notice carefully and follow the filing instructions and deadline that apply to that particular matter.
Do not assume a phone call preserves appeal rights. If the notice provides a protest or appeal procedure, use the method identified in the notice and preserve proof of timely filing.

Federal Tax Problems Affecting Newark Taxpayers
Once the underlying problem is identified, the next step is choosing the procedure that matches the case. Todd S. Unger represents individuals and businesses at several different stages of an IRS matter.
Respond to examinations, document requests, proposed adjustments, and disputed audit findings.
Review hearing rights when qualifying final lien or levy notices create an opportunity for administrative review.
Address missing returns, substitute-for-return assessments, and balances connected to filing problems.
Review lien filings and available procedures when a federal tax lien affects property or financial transactions.
When the Tax Is Owed but Cannot Be Paid Immediately
Once a taxpayer agrees the assessment is valid, the issue shifts from disputing liability to managing collection.
Payment ability, filing compliance, assets, income, expenses, and the current stage of collection can affect which options are worth evaluating.
Evaluate payment arrangements when you cannot pay a valid balance immediately.
Review whether an Offer in Compromise may be appropriate under the IRS standards that apply to the taxpayer’s situation.
Tax Problems Involving a Business
Business tax matters should be separated by entity, tax type, and tax period. A payroll-tax balance, corporate or partnership return issue, and an owner’s individual tax problem may be related, but they are not necessarily the same liability.
For payroll-tax matters, useful records may include Forms 941, federal tax deposit information, payroll reports, bank records, and correspondence showing which quarters are involved.
If the IRS is investigating whether an owner, officer, or another person may be personally responsible for unpaid trust-fund taxes, analyze that individual exposure separately from the company’s overall employment-tax balance.
Learn more about payroll and employment tax representation.

Make the First Conversation Specific
You do not need to summarize every year of your financial history in the first message. Start with the notice or action that brought you to the office.
Explain whether you disagree with the tax, need to answer an audit request, have missing returns, are dealing with collection, or need help understanding what the agency is asking you to do.
Helpful information for an initial review
Not Sure What the Notice Means?
Start with the most recent letter and the deadline printed on it. The office can help determine whether the matter concerns an assessment, audit, collection action, or another tax procedure.
About Todd S. Unger
Todd S. Unger, Esq. is a tax attorney whose practice focuses on tax controversy and disputes involving individuals and businesses.
Todd holds an LL.M. in Taxation from Georgetown University Law Center. His practice includes IRS audits, collection disputes, tax debt, penalties, unfiled returns, payroll-tax matters, and business tax controversies.
Tax Representation for Newark Taxpayers
Many tax matters can be reviewed by phone, email, secure document exchange, or virtual meeting. Notices, tax returns, transcripts, audit records, and other documents can often be reviewed electronically.
You can confirm any in-person meeting arrangements when scheduling. This page describes tax representation available to Newark taxpayers and does not imply that the firm maintains a physical Newark office.
Newark Tax Attorney FAQs
Get Clarity on Your Newark Tax Problem
Contact Todd S. Unger’s office about an IRS audit, disputed assessment, collection notice, tax debt, unfiled return, lien, levy, payroll-tax matter, or New Jersey tax dispute.
If a protest, appeal, hearing, audit-response, or collection deadline is approaching, mention it when you contact the office.

