About Chapter One
Why Chapter One exists
Chapter One publishes plain-language information about IRS collection, notices and tax-resolution procedures. The goal is to help taxpayers understand what they are facing, what options may exist, and which facts matter before a resolution can responsibly be evaluated.
The substantive tax content relies primarily on authoritative sources — the Internal Revenue Code, Treasury regulations, IRS publications and the Internal Revenue Manual — which are listed on the Sources page with the date each was last checked.
What Chapter One is
Chapter One is an informational and contact-request service. It is not a tax practice and does not represent taxpayers. Where appropriate, information submitted through this site may be provided to an independent tax professional for follow-up.
It is not a law firm, accounting firm, CPA practice, enrolled-agent practice or tax-resolution practice, it does not provide legal, accounting or tax advice, and it does not represent anyone before the IRS.
This site is operated as Chapter One and published as Chapter One Tax Resolution.
When you request a review
You can submit information about a tax problem and ask to be contacted. The request records what you submit, together with the page you came from, so that the professional following up has context. It is reviewed by a person, and follow-up is by phone or email, as you choose. Chapter One does not send automated text messages, prerecorded or autodialled calls, or marketing sequences.
Submitting a request does not create a professional-client relationship, does not retain a professional, and does not obligate you to purchase anything. Any professional services, representation, fees, engagement terms or professional-client relationship are established separately, between you and the professional who provides those services.
How submitted information is handled is set out in the privacy notice, and the conditions of using this site in the terms of use.
What Chapter One does not promise
Chapter One does not promise or predict a particular tax outcome. Whether an Offer in Compromise, an installment agreement, Currently Not Collectible status, penalty relief or another resolution is available depends on the taxpayer's actual account history, filing compliance, collection status, financial circumstances, deadlines and other relevant facts.
That is why this site explains the rules and the process — and why an investigation comes before a recommendation — rather than diagnosing anyone from a web page.
Editorial standards
Chapter One's editorial standards, sourcing rules, correction policy and treatment of changing IRS administrative figures are described in the Editorial Policy and on the Sources page.