Often taxpayers come to my office when things are at their worst. Their bank account or wages have been levied. In order to get things released contact of the office that levied the account or paperwork should be brought to the office. All missing returns should be filed, in some cases the account or wages can be partially released or fully released based on hardship. A full financial disclosure should be made as well. Then a solution such as an installment agreement, hardship (temporary non-payment), or an offer in compromise can be filed to resolve the case.