Question 1

What is RESO?

Accepted Answer

RESO.tax is the operating system that runs a tax resolution firm — from the first client conversation to the final defensible work product and retention record. It produces Discovery, Resolution, and Work Verification work product — co-branded, tied to one governed case record, and preserved when staff changes.

Question 2

Who is RESO for?

Accepted Answer

Tax resolution firm owners and operators: enrolled agents, CPAs, tax attorneys, resolution firms, and sales teams. If you run engagements from consultation through retention — not just one-off transcript reads — RESO is built for your practice.

Question 3

Do I need a special credential to use RESO?

Accepted Answer

No credential is required to generate a report. However, the strategy output is designed to be used by or reviewed by a credentialed practitioner (EA, CPA, or attorney) before being presented as advice to a client. Sales professionals at resolution firms use RESO for case qualification and intake support.

Question 4

Do you offer enterprise or volume pricing?

Accepted Answer

Yes. Use the contact form at reso.tax/contact and choose Enterprise Pricing for volume pricing on 100+ cases/month.

Question 5

How fast can my firm produce Discovery work product?

Accepted Answer

A typical Discovery runs the same day transcripts arrive — parsing and deterministic analysis take minutes, and the work product is ready to review immediately. The speed matters because of what it produces: defensible, transcript-grounded advisory work on the case record from week one. The PDF is the artifact; the case record is the product.

Question 6

What IRS transcripts does RESO accept?

Accepted Answer

RESO accepts IRS Account Transcripts (all years), Wage and Income Transcripts, and Record of Account Transcripts. Transcripts can be obtained through IRS e-Services, CAF-authorized transcript pull, or downloaded by the client directly from IRS.gov.

Question 7

Does my client need to give me their transcripts directly?

Accepted Answer

If you have a Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) on file, you can pull transcripts directly through IRS e-Services using your CAF number. Your client can also download transcripts from their IRS online account and provide them to you.

Question 8

What does RESO do with IRS transaction codes?

Accepted Answer

RESO decodes every transaction code on the transcript — TC-150, TC-290, TC-420, TC-520, TC-530, TC-582, TC-668, TC-971 action codes, and all others — and explains in plain English what each one means for the case. It then uses those codes to calculate balances, CSEDs, and identify flags like active levies, pending audits, and passport certifications.

Question 9

How does RESO calculate the CSED?

Accepted Answer

The Collection Statute Expiration Date is generally 10 years from the date of original assessment (the TC-150 date). RESO identifies all tolling events that extend the CSED — including bankruptcy filings (TC-520), pending Offers in Compromise, Collection Due Process hearings, innocent spouse relief requests, and time spent outside the US — and calculates the adjusted CSED accordingly.

Question 10

What if transcripts are missing years?

Accepted Answer

RESO will analyze the years it has data for and flag any gaps. If a tax year is missing and likely has an unfiled return, the report will identify it as a compliance issue that must be resolved before most IRS programs can be established.

Question 11

What is in a RESO report?

Accepted Answer

Every report includes: an executive summary for the client, full per-year transcript breakdown with decoded transaction codes and CSED calculations, priority flags (levies, liens, passport, audits), a scored comparison of all applicable IRS programs, a recommended resolution strategy with rationale, and step-by-step next actions with timeline expectations.

Question 12

Can I put my firm name and logo on the report?

Accepted Answer

Yes. Every report is co-branded with your firm name, logo, and contact information. The report is designed to be presented directly to your client or used as a billable deliverable for new engagements.

Question 13

What IRS programs does RESO evaluate?

Accepted Answer

RESO evaluates eligibility across: Installment Agreement (IA), Partial Pay Installment Agreement (PPIA), Currently Not Collectible (CNC), Offer in Compromise (OIC), First Time Penalty Abatement (FTA), Reasonable Cause Penalty Abatement, Innocent Spouse Relief, and Audit Reconsideration. Each program is scored for fit based on the client's transcript data and intake information.

Question 14

Can I use the report to justify my fee?

Accepted Answer

Yes. The report is specifically designed to serve as a professional deliverable that supports your engagement pricing. It documents the complexity of the case, the analysis performed, and the recommended strategy — giving clients a tangible artifact that justifies the fee for a resolution consultation or full representation engagement.

Question 15

Is the RESO report legal or tax advice?

Accepted Answer

No. RESO is an intelligence tool. The strategy recommendations are generated by an automated rules engine based on encoded practitioner judgment. The practitioner reviewing and presenting the report is responsible for all advice given to the client. RESO does not constitute legal or tax advice and is not a substitute for professional judgment.

Question 16

What is an Installment Agreement?

Accepted Answer

An Installment Agreement (IA) is a payment plan with the IRS where the taxpayer pays the full balance owed over time, plus ongoing interest and penalties. Streamlined IAs are available for balances under $50,000 with minimal financial disclosure. For larger balances, a Collection Information Statement (Form 433-A or 433-F) is required.

Question 17

What is a Partial Pay Installment Agreement (PPIA)?

Accepted Answer

A PPIA is a payment plan where the monthly payment is less than what would be required to pay the full balance before the CSED expires. The IRS accepts reduced payments, and when each tax year's CSED runs out, the remaining balance for that year is legally extinguished. The IRS reviews PPIAs periodically (typically every two years) and can increase payments if the taxpayer's financial situation improves.

Question 18

What is Currently Not Collectible (CNC) status?

Accepted Answer

CNC status is a determination by the IRS that the taxpayer has no ability to pay after accounting for basic living expenses. The IRS suspends collection activity while the account is in CNC status. The balance does not disappear — interest and penalties continue to accrue — but the CSED keeps running. The IRS reviews CNC status periodically and can return the account to active collection if financial circumstances improve.

Question 19

What is an Offer in Compromise (OIC)?

Accepted Answer

An OIC is a settlement with the IRS for less than the full amount owed. The IRS accepts an OIC when the offered amount equals or exceeds the taxpayer's Reasonable Collection Potential (RCP) — the quick sale value of assets minus exemptions, plus future income over 12 or 24 months. OICs take 6–24 months to process. All collection activity is suspended while an OIC is pending.

Question 20

When is an OIC not the right strategy?

Accepted Answer

An OIC is not appropriate when: the taxpayer has significant equity in assets that exceeds the balance owed, the CSED on most years is within 1–2 years (CNC or PPIA may be better), there is a pending audit or unfiled returns (compliance must be current), or the taxpayer cannot make the required payments. RESO will flag these situations and recommend the more appropriate program.

Question 21

What is First Time Penalty Abatement (FTA)?

Accepted Answer

FTA is an IRS administrative waiver that removes failure-to-file and failure-to-pay penalties for taxpayers who have a clean compliance history for the preceding three years (filed all required returns, paid all balances or arranged payment, no prior penalties). FTA is available once per taxpayer and requires no financial analysis. It can significantly reduce the balance before pursuing other programs.

Question 22

What is a federal tax lien and how does it affect resolution?

Accepted Answer

A federal tax lien (TC-582) is a legal claim against all of a taxpayer's property and rights to property. It attaches when a tax is assessed, the IRS sends a notice and demand, and the taxpayer fails to pay. The lien does not prevent establishing a resolution program, but it does affect real estate transactions, financing, and the taxpayer's ability to sell assets. Liens are released automatically when the balance is paid or an OIC is accepted.

Question 23

What is a levy and what must happen before anything else?

Accepted Answer

A levy (TC-668) is the IRS's legal seizure of property — wages, bank accounts, Social Security benefits, or physical assets. An active levy must be addressed before any other resolution program can be established. RESO identifies active levies as the highest-priority flag and will tell you what release mechanism applies and what to do first.

Question 24

How is client transcript data protected?

Accepted Answer

All transcript data is encrypted in transit (TLS 1.2+) and at rest (AES-256). Data is stored in a SOC 2-compliant infrastructure. Client data is never shared with third parties and is never used to train AI models.

Question 25

Does RESO use AI to generate the report?

Accepted Answer

RESO uses a combination of a deterministic rules engine (for transcript decoding, CSED calculations, and program eligibility) and AI language models (for narrative generation in the report). The strategy recommendation itself is rules-based, not AI-generated. AI is used to present the findings in readable, professional language.

Question 26

Can I delete client data?

Accepted Answer

Yes. You can delete any case and its associated transcript data from your dashboard at any time. Contact us via reso.tax/contact (subject: Support) if you need assistance with data deletion.

Answers for tax resolution operators

Getting Started

Transcripts & Data

Work Product & Reports

IRS Programs

Security & Privacy

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