What Is the IRS Fresh Start Program? A Complete Guide for Taxpayers
Millions of Americans owe back taxes to the IRS, but few know about the Fresh Start Initiative — a series of IRS policy changes that make it significantly easier to resolve tax debt.
Editorial Staff · 6 min read
Offer in Compromise
Offer in Compromise: How to Know If You Qualify to Settle Your Tax Debt
An Offer in Compromise can allow you to settle your IRS tax debt for less than the full amount you owe — but the process is strict, and acce...
Editorial Staff · 7 min read
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Key Changes Under the Fresh Start Initiative
| Program | Before Fresh Start | After Fresh Start |
|---|---|---|
| Installment Agreement Threshold | Up to $25,000 | Up to $50,000 |
| Maximum Repayment Period | 60 months | 72 months (6 years) |
| Tax Lien Filing Threshold | Debts above $5,000 | Debts above $10,000 |
| OIC Future Income Window | 48–60 months | 12 months (lump sum) |
Program Components
The Fresh Start Initiative expanded four key areas of the tax relief system. We cover all eight major resolution programs.
Installment Agreement
Pay your tax debt over time with a monthly payment plan approved by the IRS.
Learn moreOffer in Compromise
Settle your tax debt for less than the full amount owed — if the IRS determines it's the most they can collect.
Learn morePenalty Abatement
Request removal of IRS penalties — many taxpayers qualify but never know to ask.
Learn moreTax Lien Withdrawal
Remove a federal tax lien from public record without paying the full debt first.
Learn moreTax Levy Release
Stop the IRS from seizing your bank accounts, wages, or property.
Learn moreWage Garnishment Release
Stop the IRS from taking most of your paycheck — every pay period.
Learn moreCurrently Not Collectible
Pause all IRS collection activity when you cannot pay without creating financial hardship.
Learn moreInnocent Spouse Relief
If your spouse's tax errors created your debt, you may not be legally responsible for it.
Learn moreIRS Notice Center
Every IRS notice has a number — and a specific meaning. Look up the number on your notice to understand exactly what the IRS is telling you and what you need to do next.
Do You Qualify for Fresh Start Relief?
Use our free eligibility guide to find out which IRS program may apply to your situation. No personal information required.
No personal information required. 100% free.
Disclaimer: This website is provided for informational and educational purposes only. It is not affiliated with, endorsed by, or representative of the Internal Revenue Service or any government agency. Nothing on this site constitutes legal, tax, or financial advice. Please consult a licensed tax professional or enrolled agent for advice specific to your tax situation.