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# Hershman, Fallstrom & Crowley

IRS and DOR Tax Representation

## Sitemaps

- [XML Sitemap](https://www.hfctax.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Pages

- [Home](https://www.hfctax.com/) - Do You Have A Serious Tax Problem? Hershman, Fallstrom & Crowley specializes in solving IRS tax problems including audits, liens, levies and seizures. Founded by a former attorney in the Office of the Chief Counsel of the IRS in Washington, D.C., Hershman, Fallstrom & Crowley understands the IRS and knows exactly what to do
- [About Us](https://www.hfctax.com/about-us/) - Patrick J. Crowley is a principal of Hershman, Fallstrom & Crowley, Inc., a Certified Public Accountant licensed in Massachusetts and recognized throughout New England for his special expertise in the tax controversy process. After receiving his commission, Mr. Crowley served a tour of duty as an Officer in the United States Army at Fort Lewis,
- [Disclaimer Regarding Tax Advice](https://www.hfctax.com/disclaimer/) - To the extent that this site contains tax advice, such advice is not intended to be used, and may not be used for the purposes of avoiding federal tax penalties. The information on this site is provided solely for general illustration and instructional purposes and does not create a business or professional services relationship. Laws
- [Associates](https://www.hfctax.com/associates/) - Lisa Soraci is an Associate of Hershman, Fallstrom & Crowley, Inc. Mrs. Soraci is a graduate of Bryant College (BS 1988). She has over thirty years of accounting and tax experience in public accounting. She specializes in the preparation of individual, corporate and partnership tax returns. Steven Tarwa is an Associate of Hershman, Fallstrom, &
- [Contact Us](https://www.hfctax.com/contact-us/) - HERSHMAN, FALLSTROM & CROWLEY, INC. 255 Park Ave, Suite 604 Worcester, MA 01609 Telephone: (508) 754-0800 Fax: (508) 754-1925 E-mail: info@hfctax.com
- [Services](https://www.hfctax.com/services/) - Hershman, Fallstrom & Crowley, Inc. was founded in 1991 to address a special need in Central Massachusetts in the practice of tax law. While many local law firms and accounting firms have tax departments or broadly specialize in tax planning, clients call upon Hershman, Fallstrom & Crowley for our special knowledge of the tax controversy
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- [IRS Offer-in-Compromise / Massachusetts DOR Offer-in-Settlement](https://www.hfctax.com/irs-offer-in-compromise/) - An Offer-in-Compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service that settles the taxpayer’s tax liabilities for less than the full amount owed. Absent special circumstances, an Offer will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through an
- [Are you AFRAID of the IRS?](https://www.hfctax.com/are-you-afraid-of-the-irs/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem < Return to Tax Questions
- [When was the last time you filed a tax return?](https://www.hfctax.com/when-was-the-last-time-you-filed-a-tax-return/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem < Return to Tax Questions
- [Does your spouse, or “X” owe the IRS?](https://www.hfctax.com/does-your-spouse-or-x-owe-the-irs/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem < Return to Tax Questions
- [Does your business owe payroll taxes?](https://www.hfctax.com/does-your-business-owe-payroll-taxes/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem < Return to Tax Questions
- [Has the IRS filed a lien against you?](https://www.hfctax.com/has-the-irs-filed-a-lien-against-you/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem < Return to Tax Questions
- [Do you owe the IRS zillions?](https://www.hfctax.com/do-you-owe-the-irs-zillions/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem < Return to Tax Questions
- [Has the IRS taken your paycheck?](https://www.hfctax.com/has-the-irs-taken-your-paycheck/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem. < Return to Tax Questions
- [Is the IRS about to audit you?](https://www.hfctax.com/is-the-irs-about-to-audit-you/) - FIND ANSWERS TO YOUR TAX QUESTIONS Contact us to start solving the problem. < Return to Tax Questions
- [Tax Questions](https://www.hfctax.com/tax-questions/) - Not sure if you have a SERIOUS tax problem? Click on the questions below to find out if you need Hershman, Fallstrom & Crowley, Inc. FIND ANSWERS TO YOUR TAX QUESTIONS! Is the IRS about to audit you? Has the IRS taken your paycheck? Do you owe the IRS zillions? Has the IRS filed a
- [IRS and Massachusetts DOR Civil Tax Audits](https://www.hfctax.com/irs-and-massachusetts-dor-civil-tax-audits/) - Some Examinations are handled entirely by mail. Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your attorney, accountant, or enrolled agent. If the time, place, or method is not convenient for you, the Examiner will try to work out something
- [IRS and Massachusetts DOR Levy / Wage Garnishments](https://www.hfctax.com/irs-and-massachusetts-dor-levy/) - A levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt. If you do not pay your taxes (or make arrangements to settle
- [IRS Summons](https://www.hfctax.com/irs-summons/) - An Internal Revenue Agent or other Authorized Examiner involved in a tax investigation can obtain, by force if necessary, any information that may be relevant to the investigation. "Authorized Examiner" includes exempt organization specialists involved in examination or determination cases. The Examiner may issue an Administrative Summons to taxpayers or other persons. An Administrative Summons
- [IRS Appeals](https://www.hfctax.com/irs-appeals/) - The IRS Appeals mission is to resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer, and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service. Appeals officers can settle cases based on the "hazards
- [IRS Innocent Spouse Relief / Massachusetts DOR Relief from Joint Income Tax Liability](https://www.hfctax.com/irs-innocent-spouse-relief/) - By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). However, you
- [IRS Trust Fund Recovery Penalty](https://www.hfctax.com/irs-trust-fund-recovery-penalty/) - If you are a person responsible for withholding, accounting for, or depositing or paying specified taxes including withholding and employment taxes, and willfully fail to do so, you can be held personally liable for a penalty equal to the full amount of the unpaid trust fund tax, plus interest. A responsible person for this purpose
- [Federal Tax Lien](https://www.hfctax.com/federal-tax-lien/) - Liens give the IRS legal claim to your property as security or payment for your tax debt. A Notice of Federal Tax Lien may be filed only after: The IRS assesses your liability, The IRS sends you a Notice and Demand for Payment - which is a bill that tells you how much you owe
- [IRS Installment Agreements / Massachusetts DOR Installment Agreements](https://www.hfctax.com/irs-installment-agreements/) - If you cannot pay the full amount of taxes you owe by the April deadline, you should still file your return by the deadline and pay as much as you can to avoid penalties and interest. There are also alternative payment options to consider: You can pay your balance in monthly installments through an Installment
- [Tax Definitions](https://www.hfctax.com/tax-definitions/) - Want to learn more about tax law and tax terms? Here's a few important things you should know: IRS Trust Fund Recovery Penalty IRS Innocent Spouse Relief / Massachusetts DOR Relief from Joint Income Tax Liability IRS Installment Agreements / Massachusetts DOR Installment Agreements IRS Offer-in-Compromise / Massachusetts DOR Offer-in-Settlement Federal Tax Lien IRS Appeals IRS
- [Sample Page](https://www.hfctax.com/sample-page/) - This is an example page. It's different from a blog post because it will stay in one place and will show up in your site navigation (in most themes). Most people start with an About page that introduces them to potential site visitors. It might say something like this: Hi there! I'm a bike messenger