101 Lowe Avenue SE, Suite 2B, Huntsville, AL 35801
Sharon Heinz is an Enrolled Agent. Enrolled Agents receive their right to practice directly from the U.S. government and must demonstrate competence in matters of taxation to the IRS before representing a taxpayer. That federal license allows representation in any state and U.S. territory.
Her experience includes examinations, appeals, collections, hardship levy release, lien subordination, payment agreements, payroll tax liabilities, civil penalties and assessments, reasonable-cause penalty relief, innocent-spouse matters, and offers in compromise.
The IRS is reviewing a filed return. Representation means we handle the correspondence, assemble the documentation, and present the position on your behalf.
Discuss the Tax SituationOutcomes depend on each taxpayer's individual facts and circumstances. No result is promised or implied, and submitting an inquiry does not establish an engagement or a representation relationship.
An examination is a review of items reported on a filed return. Representation means the IRS communicates with your representative, documentation is assembled and presented in an organized form, and positions are explained with support rather than improvised in a phone call.
IRS Appeals is an independent function that reviews certain examination results and collection actions. Appeal rights carry firm deadlines stated in the notice, and missing one generally removes the option.
Once a balance is assessed, collection proceeds on a defined schedule of notices. Available alternatives depend on filing compliance, current financial information, and the age and type of the liability.
A federal tax lien attaches to property and affects credit and financing. A levy takes funds or wages. Depending on the facts, options may include release for hardship, subordination, discharge, or withdrawal of the lien.
A payment agreement resolves a balance over time. Terms depend on the amount owed, filing compliance, and, for larger balances, documented income, expenses, assets, and equity.
An offer in compromise asks the IRS to accept less than the assessed balance. Eligibility is calculated from reasonable collection potential, and the analysis has to be completed honestly before an offer is a realistic path.
Unpaid trust fund taxes are treated differently from other balances and can be assessed against responsible individuals personally. These matters move quickly and are handled alongside restoring current deposit compliance.
Penalties may be abated where first-time relief applies or where reasonable cause is documented. The request must present specific facts and supporting evidence, not a general explanation.
Relief may be available where a liability arose from a spouse's or former spouse's actions on a joint return. These claims are fact-intensive, deadline-driven, and require careful documentation.
Outcomes in every IRS matter depend on the individual taxpayer's facts, filing history, financial circumstances, and applicable deadlines. Nothing on this page promises or implies a particular result, settlement, or reduction in tax, penalties, or interest. Submitting an inquiry form, scheduling a consultation, or contacting the office does not establish an engagement or a representation relationship; representation begins only when an engagement is executed and a power of attorney is filed. Do not send Social Security numbers, IRS notices, or tax documents through the website contact form — use the secure client portal instead.
Open the secure client portal