League City, Texas – The IRS collected $68.4 billion through enforcement actions in FY2023, according to the IRS Data Book FY2023, with over 3.7 million taxpayers subject to active collection notices, liens, levies, or garnishments. That number reflects a sharp recovery in IRS enforcement activity following years of pandemic-era suspension. And tax resolution specialists say millions of affected individuals and small business owners still don’t understand that negotiated resolution, not full payment, is a legal and recognized path out. Infinity Resolution, a Texas-based tax resolution firm led by Enrolled Agent Michelle Hiller, is responding to the surge by expanding direct intake services for taxpayers facing collection pressure before those actions escalate to asset seizure.
Key Facts: The IRS issued more than 5.9 million balance-due notices in FY2023 and initiated over 420,000 levies, according to the IRS Data Book FY2023 The IRS Offer in Compromise program. Which allows eligible taxpayers to settle for less than the full amount owed. Accepted approximately 13,000 offers in FY2023, with an average accepted offer of roughly $9,440 against a median liability far exceeding that, per the same source Penalties and interest compound daily from the original due date. A $20,000 liability left unresolved for 18 months can grow by 25-50% through combined failure-to-pay penalties and interest accrual, per IRS penalty rate schedules published at IRS.gov Infinity Resolution’s practitioners work directly with IRS revenue officers and state authorities. Including the Texas Workforce Commission and Texas Comptroller. As the taxpayer’s designated point of contact, halting direct IRS communication to the client immediately upon engagement Michelle Hiller holds Enrolled Agent status with 30+ years of individual tax experience and 15+ years in business tax. The EA credential is federally recognized as the highest IRS-issued tax designation for representation Infinity Resolution offers a free consultation and written tax analysis report before any resolution strategy is initiated. No action is taken without a complete picture of the taxpayer’s situation
The enforcement numbers aren’t surprising to anyone watching IRS staffing trends. The Inflation Reduction Act of 2022 directed tens of billions toward IRS enforcement and hiring, and the agency has said publicly that audit and collection rates for certain taxpayer categories would rise as that staffing came online. Tax practitioners started seeing the effect in 2024 and it’s accelerating in 2026. Collection notices that sat dormant during the pandemic backlog are now being worked. Revenue officers who weren’t assigned in 2021 are assigned now.
What’s still catching people off guard is the pace. A taxpayer who received a first notice six months ago and did nothing may now be facing a levy on their bank account or a garnishment on their wages. Without a second warning. That’s not unusual. That’s how the IRS collection sequence works. The agency doesn’t negotiate informally. It moves through a defined procedural chain, and once a levy or garnishment is executed, reversing it requires formal action that takes longer than preventing it would have.
For small business owners, the exposure is more complex. Payroll tax liabilities, known as Trust Fund taxes, carry personal liability that survives business closure. A business owner who thinks they’ve left the problem behind by shutting down an LLC can still face personal asset seizure years later. Tax professionals consistently flag Trust Fund cases as the most misunderstood category of business tax debt, because the separation between business and personal liability most owners assume exists simply doesn’t apply here.
Infinity Resolution’s intake process starts with a full tax analysis before any strategy is proposed. That matters because not every taxpayer qualifies for the same resolution path. An Offer in Compromise requires demonstrating doubt as to collectibility or doubt as to liability. Not all cases meet the threshold. Currently Not Collectible status, an IRS installment agreement, or penalty abatement may be the better tool, depending on income, assets, and the age of the debt. Getting the wrong resolution approach accepted doesn’t just fail. It can reset timelines, waive appeal rights, or close off options that were still open. The analysis isn’t a formality. It’s the thing that determines whether the strategy actually works.
Executive Quotes
Michelle Hiller, EA. Founder, Infinity Resolution:
“The IRS Data Book shows over 420,000 levies executed in a single year. Those aren’t abstractions. That’s someone’s bank account going to zero on a Tuesday morning. What most people don’t know is that if you’d called a qualified representative before that levy posted, it could have been stopped through a Collection Due Process appeal. After it’s executed, you’re in a much harder conversation. The window to protect yourself doesn’t stay open indefinitely, and the IRS has no obligation to tell you when it closes.”
Michelle Hiller, EA. On Offer in Compromise misconceptions:
“Television advertising has convinced a lot of people that they can settle with the IRS for ‘pennies on the dollar’. And that’s made some taxpayers hesitant to get real help because they assume a legitimate firm will promise the same thing. It won’t. An Offer in Compromise is a specific program with specific qualification criteria. About 13,000 were accepted last year out of far more applications. What actually resolves most cases is a strategy built around the real numbers. Income, expenses, asset equity, and the age of the debt. That analysis takes work. But it’s what determines whether you get an outcome that holds.”
About Infinity Resolution
Infinity Resolution is a Texas-based tax resolution firm helping individuals and small businesses resolve IRS and state tax debt through direct negotiation, asset protection, and personalized compliance strategy. Led by Enrolled Agent Michelle Hiller. Who brings more than 30 years of individual and 15 years of business tax experience. The firm specializes in Offers in Compromise, installment agreements, wage garnishment relief, bank levy releases, and Texas state tax authority matters. Every engagement begins with a free consultation and written tax analysis report.
Media ContactCompany Name: Infinity ResolutionContact Person: Michelle HillerEmail: Send EmailCity: League CityState: TexasCountry: United StatesWebsite: https://www.infinityresolution.com/
