IRS Audit & Tax Resolution: Expert IRS Representation for US Expats

Author: Randall Brody, Enrolled Agent | Licensed by the U.S. Department of the Treasury | Last Reviewed: July 2026

Key Takeaways

  • Tax resolution is the process of resolving IRS problems — audits, back taxes, unfiled returns, liens, levies, and penalties — through the correct IRS program or procedure.
  • US expats face IRS enforcement at higher rates and with added complexity from foreign income, FBAR, and FATCA reporting.
  • Enrolled agents are federally licensed to represent taxpayers before the IRS in audits, collections, and appeals.
  • Almost every IRS problem has a defined resolution path; the right one depends on your specific situation.
  • Tax Samaritan represents expats through the entire process — you never face the IRS alone.

What Is IRS Tax Resolution?

Tax resolution is the process of resolving an outstanding problem with the IRS and returning to good standing. Tax Samaritan resolves IRS problems for US citizens and green card holders living abroad — from audits and back taxes to liens, levies, and penalties — using the specific IRS program that fits each situation. Because the US taxes its citizens on worldwide income regardless of where they live, expats can fall into IRS trouble without ever setting foot in the United States, and the resolution path often involves foreign income, foreign accounts, and treaty issues that a domestic-only preparer is not equipped to handle.

An IRS problem rarely resolves itself, and the longer it sits, the more interest, penalties, and enforcement action accumulate. The path back to compliance almost always exists — but choosing the correct one, and presenting it correctly, is where representation by an enrolled agent matters.

IRS Problems Tax Samaritan Resolves

Tax Samaritan handles the full range of IRS problems faced by Americans abroad. For a deeper look at the mechanics of each option, see our guide to tax resolution methods.

IRS Audits & Examinations

Expats are audited at nearly six times the rate of domestic taxpayers. If the IRS questions a return, your enrolled agent responds to the examination, communicates with the IRS on your behalf, and represents you through the audit and any appeal.

Back Taxes & Unfiled Returns

If you owe back taxes or have unfiled returns, Tax Samaritan brings you current. Many expats who file correctly — claiming the Foreign Earned Income Exclusion, Foreign Tax Credit, and treaty benefits — find they owe far less than expected. Expats with several unfiled years may qualify for the IRS streamlined catch-up filing procedures.

Tax Liens & Levies

A federal tax lien attaches to your property; a levy seizes it. Both can reach bank accounts and wages, including those held abroad. Tax Samaritan works to release or withdraw liens and stop levies through the appropriate collection alternative.

Penalty Abatement

Late-filing, late-payment, and information-return penalties can be reduced or removed for reasonable cause or, in some cases, under first-time abatement. Many penalty abatement requests are made using IRS Form 843, and foreign-account penalties are often resolved alongside FBAR and FATCA compliance.

Payment Plans & Offers in Compromise

When tax is genuinely owed, Tax Samaritan negotiates a resolution you can live with — an installment agreement, currently-not-collectible status, or an offer in compromise that settles the debt for less than the full amount when you qualify.

IRS Notices (CP2000, CP59, and others)

An IRS notice is not a verdict. Tax Samaritan interprets the notice, determines whether it is correct, and responds within the deadline — often resolving the issue before it escalates to collection.

Why Expats Need a Specialist for IRS Resolution

Resolving an IRS problem for someone living abroad is not the same as resolving one for a domestic taxpayer. Foreign income must be reconciled with the FEIE and Foreign Tax Credit; unreported foreign accounts trigger FBAR and FATCA exposure with penalties that dwarf the underlying tax; and the streamlined procedures may offer a cleaner path than standard collection alternatives. Tax Samaritan’s enrolled agents work exclusively with expat cases, so these interactions are the core of the practice, not an edge case.

Enrolled agents hold the highest credential the IRS awards. They are licensed by the US Department of the Treasury and authorized to represent taxpayers before the IRS in audits, collections, and appeals — which means your representative can deal with the IRS directly, so you do not have to.

How to Choose a Legitimate Tax Resolution Firm

The tax resolution industry has a reputation problem, and expats searching for help online encounter aggressive marketing and outright scams. Before you hire anyone, insist on the basics: a licensed professional — an enrolled agent, CPA, or tax attorney — who can represent you before the IRS; transparent pricing without a large upfront demand; and no promise of a specific settlement before your case has been reviewed. Any firm guaranteeing to “settle for pennies on the dollar” before seeing your file is telling you what you want to hear, not what is true. See our guides on comparing tax resolution companies and spotting tax resolution scams before you commit.

The Tax Samaritan Resolution Process

  1. Free consultation and case review. We review your notices, balances, unfiled years, and foreign accounts to identify the problem and the resolution options.
  2. Representation authorization. You authorize Tax Samaritan to represent you before the IRS, so all IRS contact runs through your enrolled agent.
  3. Compliance and analysis. We prepare any missing returns and reconcile foreign income, foreign taxes, and reporting so the IRS is working from a correct, complete picture.
  4. Resolution strategy. We pursue the right path — audit response, penalty abatement, installment agreement, offer in compromise, or streamlined filing — and negotiate it with the IRS.
  5. Resolution and follow-through. We confirm the outcome in writing and advise on staying compliant so the problem does not recur.

Frequently Asked Questions

Tax resolution is the process of resolving IRS problems — audits, back taxes, unfiled returns, liens, levies, and penalties — through the appropriate IRS program or procedure. For US expats it also involves foreign income, FBAR, and FATCA issues. An enrolled agent can represent you before the IRS throughout the process.

Fees depend on the type and complexity of your IRS problem — the number of years involved, the amount owed, and whether foreign accounts or business interests are part of the case. Tax Samaritan provides a free consultation and an upfront estimate before any work begins.

Tax resolution is the broader process of resolving any IRS problem. Tax relief usually refers to a specific outcome — reducing or removing tax, penalties, or interest — through programs like penalty abatement, an offer in compromise, or currently-not-collectible status. Resolution is the process; relief is one possible result.

Look for licensed professionals — enrolled agents, CPAs, or tax attorneys — who can represent you before the IRS, transparent pricing with no large upfront demands, and no guaranteed settlement before your case is reviewed. Tax Samaritan’s work is handled by enrolled agents licensed by the US Department of the Treasury.

Yes. Expats with unfiled returns may qualify for the IRS streamlined filing compliance procedures, which allow catch-up filing without penalties when the failure to file was non-willful. We determine the right compliance path for your situation.

You are not required to have representation, but an enrolled agent is authorized to communicate and negotiate with the IRS on your behalf in audits, collections, and appeals — which removes the burden and the risk of dealing with the IRS directly while living abroad.

Resolve Your IRS Problem With an Enrolled Agent

Randall Brody is an Enrolled Agent licensed by the U.S. Department of the Treasury. Tax Samaritan has represented Americans abroad through audits, back taxes, liens, and penalty disputes for more than 25 years — and you work with the same enrolled agent from first call to resolution.

Start with a free, confidential consultation. Tell us what the IRS is asking for and we’ll tell you your options.

Learn about Tax Samaritan’s guarantees.

What Our Expat Clients Are Saying

Tax Samaritan did a great job for my most recent tax year, efficient and on time. I have used two other companies online before but Randall’s personal touch and advise outshines all others. You won’t be disappointed if you engage with Tax Samaritan!

— David W

JALPAIGURI, INDIA

Tax Samaritan is excellent to work with. They worked through some complicated issues and have been professional all the way. I highly recommend them to anyone, especially expats. They understand how complicated it can be.

— Paul K

COLORADO, USA

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