When someone falls behind on their taxes, the inevitable mountain of stress begins to build. The in-debt individual will have plenty of questions about what happens after they have been notified by the Internal Revenue Service about their back taxes. Do they have to pay immediately? How will this affect their credit? What about their standing with the IRS after the debt is paid? What can be done to simplify the whole situation?

While this scenario is the most important reason to consult an attorney with vast experience in tax law, your legal aid can also uncover potential discrepancies in the filing against you. If the IRS improperly handled your case, you could be entitled to a new review of your back taxes. You may even be entitled to a refund if the IRS referenced an incorrect amount of debt.

For Atlanta residents with tax debt, the amount you are quoted as owing can be overwhelming. Some people may incorrectly think that you have to pay the entirety immediately; or that the installments you will have to pay will be unrealistic, driving you into even worse financial troubles. However, an IRS payment plan can provide tremendous help to an in-debt individual.

One such plan is called a Partial Payment Installment Agreement, or a PPIA. This agreement requires the IRS to perform a thorough financial background check of the taxpayer. The plan calls for the in-debt individual to pay back the government in installments over a certain amount of time.

However, a review of the PPIA program -- performed by the Treasury Inspector General for Tax Administration -- found that some PPIA reviews were either improperly conducted or improperly approved.

Source: Accounting Today, "IRS Needs Better Controls over Partial Payment Agreements," Michael Cohn, June 12, 2013