Terms of use
Who provides this site
This site is operated as Chapter One. By using it you agree to these terms.
What this site does, and what it does not do
This website publishes general educational information about IRS collection procedure and the resolution options that exist under federal tax law. It is not a law firm, an accounting firm, or an enrolled agent practice, and it does not provide legal, accounting, or tax advice.
This site publishes information about tax collection procedure and takes requests to be contacted. It is not a tax practice. It does not represent taxpayers before the IRS or any state taxing authority, does not perform tax investigations, does not negotiate resolutions, does not determine whether anyone qualifies for a resolution, and does not collect any fee from you.
Where a request is suitable, the information you provide may be given to an independent tax professional so that they can contact you. That professional is not employed by this site and is not held out by it as its own.
No advice, and no professional relationship
Reading this site does not create a professional-client relationship. General information cannot account for the facts of your IRS account, and nothing here should be treated as advice about what you specifically should do.
Submitting a request does not create a professional-client relationship, does not obtain representation, does not establish that you qualify for anything, and does not put anyone on record with the IRS on your behalf. Representation, if any, would follow a separate written engagement with a tax professional.
No outcome is promised
No resolution outcome is promised or predicted anywhere on this site. Whether any particular option is available to a taxpayer depends on facts that have to be established by examining that taxpayer’s IRS account and financial circumstances.
Nothing on this site should be read as a statement that you qualify, may qualify, or are likely to qualify for any particular resolution, or as an estimate of what any liability could be reduced to.
Nothing here changes your deadlines
Some IRS deadlines are short and losing them is permanent. Reading this site, submitting a request, or waiting for a response does not extend, suspend, or otherwise affect any deadline in your matter, and no deadline is protected on your behalf unless and until a professional is engaged and takes that step. If a notice you have received states a deadline, that deadline continues to run.
Accuracy and currency
Tax procedure changes. Dollar thresholds, user fees, and administrative programs are revised by the IRS from time to time. Each page shows when it was last updated and links to the primary IRS or statutory source so you can confirm the current position yourself.
Reasonable care is taken to keep this site accurate and to cite primary sources, but it is general information published at a point in time. Where this site and a primary source disagree, the primary source governs. Where your circumstances differ from the general case — and they usually do in some respect that matters — the general case does not describe you.
The relationship behind evaluation requests
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.
Links to other sites
This site links to primary sources at irs.gov and other government domains. Those sites are not under our control and we are not responsible for their content or availability. Links are provided so you can verify statements here against the authority they rest on.
Acceptable use
Do not submit information about someone else without their authority, submit false information, attempt to disrupt the site, or use automated means to submit the intake form. Requests that appear abusive may be discarded.
Limitation of liability
This site is provided on an "as is" basis, without warranties of any kind, express or implied, including as to accuracy, completeness, or fitness for a particular purpose. To the maximum extent permitted by law, the operator is not liable for any loss arising from reliance on information published here. Nothing in these terms excludes liability that cannot lawfully be excluded.
Governing law
These terms are governed by the laws of the State of Texas, without regard to its conflict-of-laws principles.
Changes
These terms may be updated. The review date at the top of this page reflects the most recent version.