Effective
Tax Representation
Our Philosophy
At Selig & Associates, our philosophy is simple: resolve IRS tax problems and New York State tax problems quickly, quietly, and effectively. We help individuals, business owners, and self-employed taxpayers who are facing IRS tax debt, NYS tax debt, unpaid income taxes, payroll tax problems, trust fund tax liabilities, sales tax debt, tax assessments, tax liens, tax levies, and penalty notices. Our focus is on practical, confidential solutions that reduce stress and help clients move forward. Call us today for a free consultation (212) 974-3435 or click to email
Start with a Non-Confrontational Approach to IRS and NYS Tax Resolution
We believe that many tax controversies are best resolved through negotiation, compliance, and strategic representation, not unnecessary litigation. Fighting the IRS or New York State in court can increase costs, delay resolution, and expose sensitive financial information. That is why we take a non-confrontational approach to IRS tax resolution and NYS tax resolution designed to protect your privacy whenever possible.
In many cases, our job is to help clients avoid escalation and settle serious tax problems before they become worse. Whether the issue involves unpaid payroll withholding taxes, trust fund recovery penalty exposure, or unpaid NYS sales and use taxes, we work to find a practical path forward. To discuss your options call (212) 974-3435 or click to email
IRS Tax Relief Services
If you owe the IRS, we can help with a wide range of federal tax resolution services, including:
• IRS installment agreements
• IRS penalty abatement
• IRS offer in compromise
• IRS collection defense
• IRS tax lien relief
• IRS tax levy release
• Unfiled tax return resolution
• Payroll tax resolution
• Trust fund recovery penalty cases
The IRS has significant collection powers, especially when dealing with payroll taxes and trust fund liabilities. We work closely with clients to evaluate collection options, prepare financial documentation, and negotiate solutions that are realistic and sustainable.
New York State Tax Resolution Services
We also assist taxpayers facing collection problems with the New York State Department of Taxation and Finance. Our NYS tax resolution services include:
• NYS installment agreements
• NYS penalty abatement
• NYS sales tax resolution
• NYS withholding tax resolution
• NYS tax warrant issues
• NYS tax levy relief
• Business tax debt resolution
• Unpaid sales and use tax cases
New York State aggressively enforces tax liabilities, especially where the debt includes sales tax or withholding tax, which can create personal exposure for responsible individuals. We help clients address these issues efficiently and discreetly.
Helping Clients with Payroll Tax, Trust Fund, and Sales Tax Problems
Payroll tax and sales tax cases require special attention because they often involve trust fund taxes. These are amounts collected from employees or customers and held for the government. If those taxes were not remitted, the IRS or New York State may pursue collection against the business and, in some cases, individuals who were responsible for the company’s tax decisions.
We assist clients with:
• Unpaid payroll withholding taxes
• Trust fund recovery penalty defense
• Responsible person liability issues
• Unpaid NYS sales tax
• Unpaid NYS use tax
• Business tax settlement negotiations
Because these cases can become highly sensitive, we emphasize clear communication, careful analysis, and a quiet resolution strategy.
Why Clients Choose Selig & Associates
Clients come to Selig & Associates because they want a local firm that understands both the technical and practical sides of tax debt relief. We know tax problems can affect your business, reputation, finances, and peace of mind. Our goal is to help you resolve your IRS or NYS tax issue with as little disruption as possible. For immediate assistance call (212) 974-3435 or click to email
Our philosophy is centered on:
• Confidential tax resolution
• Strategic negotiation
• Fast action
• Practical settlements
• Reduced confrontation
• Long-term compliance
For many taxpayers, the best result is not a courtroom battle — it is a private, negotiated tax settlement that ends the problem and allows them to move forward.
Get Help with IRS and NYS Tax Problems
If you are dealing with back taxes, tax liens, tax levies, payroll tax debt, sales tax debt, or a Notice of Intent to Levy, Selig & Associates is here to help. We provide focused assistance with IRS tax resolution, NYS tax resolution, installment agreements, and penalty abatement so you can pursue a resolution that is efficient, discreet, and effective. For a free consultation call (212) 974-3435 or click to email
Strategic Advantage
Understanding IRS and New York State Installment Agreements
Selig & Associates represents individuals and businesses seeking IRS installment agreements, New York State installment agreements, and tax penalty abatements for serious federal and state tax liabilities. When tax debt exceeds $100,000, the matter requires detailed financial disclosure, strict compliance, and a strategic approach to resolving IRS tax debt or NYS tax debt. Call today for a free consultation (212) 974-3435.
Large tax cases often involve unpaid income taxes, payroll tax liabilities, and sales and use tax debt. These obligations are treated differently under federal and New York State law, and the proper resolution depends on whether the debt consists of trust fund taxes or non-trust fund taxes, and whether any individual may be personally liable.
Understanding Trust Fund and Non-Trust Fund Tax Liability
A critical issue in both IRS tax resolution and New York State tax resolution is the distinction between trust fund and non-trust fund liabilities.
Trust Fund Taxes:
Trust fund taxes are amounts collected from others and held for the government, including:
• Federal income tax withheld from employees
• Employee Social Security and Medicare taxes withheld from wages
• New York State income tax withholding
• New York sales tax collected from customers
These taxes are considered funds held in trust and may create personal liability if not properly paid over to the taxing authority.
Non-Trust Fund Taxes:
Non-trust fund taxes generally include the employer’s own tax obligations, such as:
• The employer’s share of Social Security and Medicare taxes
• Other business-level tax liabilities
Although these amounts remain collectible, they typically do not carry the same personal exposure as trust fund taxes.
Understanding Personal Liability for Payroll and Sales Tax Debt
Under federal law, the IRS may assess the Trust Fund Recovery Penalty (TFRP) against a responsible person who willfully fails to collect or remit trust fund taxes. New York State also imposes personal liability in certain cases involving withholding tax and sales tax.
For this reason, payroll tax and sales tax cases require careful analysis of responsible person exposure, collection risk, and available settlement options. For immediate assistance call (212) 974-3435.
Specializing in IRS Installment Agreements for Tax Debt Over $100,000
The IRS has authority to enter into installment agreements under IRC § 6159. However, when the balance exceeds $100,000, the IRS generally requires a full financial review and may impose additional collection safeguards.
Common IRS Requirements:
To obtain an IRS installment agreement, taxpayers usually must:
• File all required tax returns
• Submit financial disclosure forms, e.g., Forms 433-A, 433-B, or 433-F
• Provide details regarding income, expenses, assets, and monthly cash flow
• Remain current with future tax filings and estimated tax payments
The IRS will file a Notice of Federal Tax Lien in large-balance cases to protect its interest while the debt remains unpaid.
Specializing in New York State Installment Agreements
New York State installment agreements are available for taxpayers who cannot pay their full tax balance immediately. As with federal tax debt, NYS typically requires current compliance, accurate financial disclosure, and timely payment of ongoing tax obligations.
This is especially important in cases involving:
• NYS withholding tax debt
• NYS sales tax debt
• Business tax liabilities
• Penalty assessments
• Collection warrants and levies
Tax Resolution for Businesses and Individuals
Selig & Associates assists with a wide range of IRS and NYS tax collection matters, including:
• IRS installment agreements
• NYS installment agreements
• IRS penalty abatement
• NYS penalty abatement
• IRS tax lien relief
• Tax levy release
• Payroll tax resolution
• Sales tax resolution
• Trust fund recovery penalty cases
• Back tax compliance and settlement
We work to identify the best resolution strategy based on the nature of the tax debt, the taxpayer’s financial condition, and the applicable collection rules.
Strategic, Confidential Tax Representation
Our approach is focused on strategic tax resolution, confidential representation, and practical settlement options. We help clients resolve serious tax problems efficiently and with as little disruption as possible. For immediate assistance call (212) 974-3435.
If you are facing IRS back taxes, New York State back taxes, payroll tax debt, or a sales tax collection issue, Selig & Associates can help you pursue a resolution designed to protect your interests and restore compliance.
Auditing the IRS
Call us before your CPA agrees to a large-dollar tax assessment. Our forensic audits scrutinize all relevant IRS files, calculations, and legal conclusions to identify mathematical errors, procedural violations, and statutory defects. In many cases, these issues can significantly reduce, or even eliminate the proposed tax liability. We offer prospective clients a free consultation, call us directly at: (212) 974-3435.
Forensic audits include:
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Statutory Bar and Expiration Analysis (CSED/ASED)
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Procedural Due Process and Statutory Notice Verification
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Verification of Assessment Regularity (e.g., the 23C Date)
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Reconciliation of Interest and Penalties
It's not too late. If you were previously Audited by the IRS, we may be able to reopen your case and challenge the Examiner’s findings. Don’t accept the IRS’s numbers at face value. Have us verify whether the assessment is factually correct, and legally enforceable.
Free consultation
About Selig & Associates
Established in 2006 by a Federal Tax Practitioner, CPCU, and Attorney, Selig & Associates is veteran-owned and operated.
IRS Tax Crime Defense and Criminal Tax Representation in New York
Reducing fines, restitution, and possible prison time is serious business. Even being investigated or accused of a tax crime can put your business, finances, and reputation at risk. When urgent criminal tax defense is needed, Selig works with Daniel Kron, one of New York’s most respected criminal defense attorneys, to provide coordinated representation in high-stakes matters involving the IRS, New York State, and other government agencies.
If you are facing a tax investigation, criminal tax prosecution, payroll tax charges, tax evasion allegations, or another urgent tax-related criminal matter, immediate action is critical. To schedule an emergency consultation with Selig and Kron, call (212) 974-3435. Our multi-disciplined approach to problem-solving prioritizes immediate relief, and long-term success.
Media Appearances
Messrs. Selig and Kron are available for last-minute media bookings and cancellations. Both experts are camera-ready, engaging on-air guests who speak clearly, energetically, and without jargon. For availability call Mr. Selig at (212) 974-3435 or click to email