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David M. Feldman, Esq.

David holds a Bachelor's Degree in Business Economics with an emphasis in Accounting from the University of California at Santa Barbara. In addition, David holds a Juris Doctor degree from Lewis and Clark School of Law as well as an LL.M. (master's degree) in Taxation from the University of San Diego School of Law. He holds a license in good standing with the Supreme Court of the State of Oregon. David Feldman has never been disciplined by the Oregon Bar Association.Prior to joining Fortress, David fought for taxpayers in collections with the IRS while working for a Low-Income Legal Tax Clinic located in downtown Portland, Oregon. It was here that he gained valuable experience representing taxpayers before the Internal Revenue Service, and developed outstanding tax-related negotiation and advocacy skills. David helped settle multiple tax liabilities for a fraction of his clients' debts before joining the team of tax professionals at Fortress. David's professionalism combined with his advanced tax-related education and front-line experience in tax negotiations have predictably translated into great things for his clients--most notably, protection from enforcement and many extremely favorable results.

Default IRS Installment Agreement

Avoiding the Disaster of a Defaulted IRS Installment Agreement (CP523)

Aside from getting behind with the IRS in the first place, defaulting an IRS installment agreement can be among the most disastrous financial missteps a person can make.  Thus, knowing how to avoid a default and what steps to take in the event that you receive a default notice is must-know info for anyone on …

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5 Must-Knows About Personal Liability for Unpaid Employment Taxes (Trust Fund Recovery Penalty)

Are you an owner or employee of a business that is delinquent with employment taxes?  If so, watch out!  It is possible that you will be held personally liable for what is called the Trust Fund Recovery Penalty. What is the Trust Fund Recovery Penalty? In short, the Trust Fund Recovery Penalty is a penalty …

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45 Day Rule | Notice of Federal Tax Lien | IRC 6323 | TaxFortress

Understanding the IRS 45 Day Rule for a Federal Tax Lien

Many businesses rely on the use of their accounts receivable or inventory as collateral for loans or for factoring. However, in my experience, few business owners fully grasp how devastating the consequences can be if they engage in this type of financing and fall behind with federal taxes. Unfortunately, fully grasping this concept often does …

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IRS Asset Seizure | Tax Seizure | TaxFortress.com

Will The IRS Seize My Assets, Business Or My Residence?

You and/or your business have accrued a tax liability and are now receiving increasingly threatening letters from the IRS that indicate that they are going to seize your assets.  Many questions arise.  Can the IRS actually do this?  Will they seize my corporate assets and shut my business down?  Will they seize my residence?  These …

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Third Party Liability | Transferee Liability | TaxFortress.com

Understanding IRS Successor, Alter Ego , Nominee, And Transferee Liability

You invested your entire savings and better part of your working life into your business in an attempt to have it succeed and ultimately grow.  During this time many unforeseen obstacles occurred that caused you to have to make difficult decisions, one of which was to forego making a tax deposit in order to remit …

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Tax Compliance & Eligibility | Installment Agreement | Offer in Compromise

Tax Compliance – What You Need to Know to Become Eligible for an IRS Installment Agreement

In order to be eligible to resolve an outstanding federal tax liability on a voluntary basis (e.g. Installment Agreement, Offer in Compromise), as opposed to having it forcefully resolved through collection action such as levies, garnishments, and the seizure of assets, the IRS has two basic requirements. The first requirement is that you are in …

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Innocent Spouse Relief | Separation of Liability Relief | Equitable Relief

Innocent Spouse Relief Can Relieve Your Spouse of a Joint IRS Liability

If the IRS is pursuing collection action against you for an income tax liability for which you believe you are not responsible because the liability was derived from a spouse (or former spouse), you may be correct and have legal grounds to dispute the liability. The IRS has a specific provision called innocent spouse relief …

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IRS Penalty Relief | Tax Penalty | Penalty Abatement

Tax Penalties: Is it Possible to Reduce or Eliminate My Penalties?

It is possible for some taxpayers to reduce or eliminate their tax penalties by obtaining an abatement of penalties.  This article will explore the fundamentals of IRS penalties as well as how to go about getting them removed.  Taxpayers with a state tax liability may also qualify for an abatement, depending on the state.  Most …

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IRS Garnishment | Will The IRS Garnish My Wages | IRS Levy

Will the IRS Garnish My Wages?

Question:  Will the IRS garnish my wages or Levy my wages? How can I avoid this? Answer: In order to answer this question effectively, some background and definitions with regards to IRS procedures are warranted.  A levy on wages is where the IRS effectively takes a portion of ones wages and applies it to the …

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