Local accountability
You work with Hawaiʻi-based Enrolled Agents—not a salesperson followed by an unknown case department.
Why Kōkua Tax
A tax-resolution company should solve the problem—not sell the dream.
Many national advertisements lead with “pennies on the dollar,” a large estimated savings or a program name. Those claims mean little until someone verifies your filing history, collection status, income, expenses, assets and legal collection period.
“The best resolution is not the one that sounds impressive. It is the one the IRS will accept and the client can live with.”
Correct qualification
We test every realistic option before recommending one. We do not force every client into an offer in compromise.
Defensible financials
We prepare a complete, consistent financial picture designed to withstand IRS review and follow-up questions.
A solution built to last
We consider future filing, estimated taxes and cash flow so today’s agreement does not become tomorrow’s default.
What we will—and will not—promise
Straight answers before representation begins.
- Verify what the IRS records show.
- Explain every realistic resolution.
- Tell you the likely costs, risks and obligations.
- Represent the supported position professionally.
- Guarantee IRS acceptance.
- Advertise a settlement before reviewing your facts.
- Hide a more practical option because it sounds less exciting.
- Build a plan around money you do not have.
How the IRS evaluates the case
Your tax balance alone does not determine the solution.
The IRS may consider monthly income, allowable necessary living expenses, asset equity and time remaining to collect. Unfiled returns or new unpaid taxes can block an agreement or compromise.
Income−IRS-allowable expenses=Ability to pay
IRS collection financial standards →Who it may fit
A taxpayer who cannot pay in full now but has enough cash flow for a reliable payment while remaining current on future taxes.
Not all plans are alike
- Short-term: additional time without a long-term monthly agreement.
- Streamlined or guaranteed: potentially less financial disclosure if IRS conditions are met.
- Financially verified: payment based on income, expenses and assets.
- Partial-pay: payments may not fully satisfy the debt before collection time expires.
What it does
An accepted, current agreement generally protects against new levy action, subject to the rules, while the taxpayer pays over time.
What it does not do
Penalties and interest generally continue, refunds may be applied, and a federal tax lien may remain.
Common failure point
Agreeing to an unrealistic monthly payment. A missed payment, unfiled return or new unpaid tax can default the agreement.
Who it may fit
A taxpayer whose income and assets are insufficient to pay the IRS after necessary living expenses are considered.
What the IRS may request
Form 433-F, 433-A or 433-B and proof of income, bank balances, assets, housing, utilities, transportation, medical costs and other expenses.
What CNC does
The IRS generally pauses active collection while the account is in hardship status.
What CNC does not do
It does not forgive the debt. Penalties and interest continue, refunds may be taken, a lien may be filed and finances may be reviewed later.
How long it lasts
There is no guaranteed permanent hardship status. The IRS may periodically compare reported income or request updated financial information.
Who it may fit
Generally, a taxpayer who cannot fully pay through available equity and future income before collection time expires, or whose exceptional circumstances support compromise.
The offer is not arbitrary
The IRS generally expects an offer to reflect reasonable collection potential: realizable asset equity plus an amount based on future ability to pay.
Before an offer can work
- Required returns generally must be filed.
- Estimated payments must be current when applicable.
- Employers must be current with required federal tax deposits.
- The taxpayer cannot be in an open bankruptcy proceeding.
Fees and initial payment
Most applicants submit a $205 application fee and initial offer payment unless a low-income exception applies. Payment rules differ for lump-sum and periodic offers.
Liens and levies
An existing levy is not automatically released. A tax lien is generally released after an accepted offer is fully paid.
Five-year compliance rule
After acceptance, the taxpayer must timely file and pay required taxes for five years or the compromise may default and the original debt may return.
If the IRS says no
A rejected offer generally carries a 30-day appeal opportunity. A returned offer is different and generally does not carry the same appeal right.
Promises versus professional judgment
We will not sell you a program you cannot qualify for.
A national sales script may make every case sound like an offer in compromise. Kōkua Tax compares the options first and recommends the one supported by the IRS rules and your actual ability to pay.
What Kōkua Tax does for you
We turn the rules into a resolution.
Information alone does not resolve an IRS account. We gather the facts, build the financial case, communicate with the IRS and pursue the correct solution.
- 1See the entire accountWe verify balances, missing returns, payments, notices and collection deadlines.
- 2Build a defensible caseWe organize income, allowable expenses, assets, loans and equity so the numbers tell one consistent story.
- 3Recommend the right routeWe compare full-pay, installment, partial-pay, CNC and OIC outcomes—and explain why one fits better.
- 4Represent and follow throughWe prepare the submission, address IRS questions and help you understand what must remain current.
Why local matters
Your tax problem is not sitting in a mainland call center. Neither are we.
Kōkua Tax is based in Hawaiʻi. Our name, reputation and relationships live in the same community as the people we serve. You know who is responsible for your case and where to find us.
- Hawaiʻi-based Enrolled Agents
- Direct, plain-English communication
- No handoff from salesperson to mystery case department
- A recommendation based on your facts—not a quota
Official sources
Read the rules behind the options.
Local help. Correct solution.
Let Kōkua Tax take the problem from here.
Give us 15 minutes to understand what the IRS says, what you can realistically afford and which resolution deserves a closer review. You will get a straight answer—not a scripted promise.
Schedule my free 15-minute call(808) 565-8244Free · Confidential · Local Enrolled Agents
General educational information only; not legal or tax advice. Eligibility and outcomes depend on the taxpayer’s facts and IRS records. No settlement or other result is guaranteed.