# Tyler Tax Resolution (Tyler & Smith County, Texas)
> Free, independent regional resource connecting taxpayers in Tyler and Smith County, Texas with vetted, licensed CPAs and IRS Enrolled Agents.
> Full markdown corpus available at: https://tylertaxresolution.top/llms-full.txt

## Organization Identity & Operating Coordinates
- Name: Tyler Tax Resolution
- Jurisdiction: Tyler, Smith County, Texas
- Geographic Scope: Tyler, Lindale, Whitehouse, Bullard, Flint, Arp, Troup, TX
- Inbound Phone (DID): +19036233463 ((903) 623-3463)
- Role: Independent regional informational resource and intake service (not a CPA firm, not a law firm, not the IRS).
- Provider Scope: Exclusively Circular 230 licensed Certified Public Accountants (CPAs) and IRS Enrolled Agents. Attorneys and unlicensed sales agents are excluded from initial connection.
- Consumer Privacy: Zero Social Security numbers, bank account numbers, or credit cards are collected online.

## Local Administrative & Tax Coordinates
- Tyler IRS Taxpayer Assistance Center (TAC): 909 E. Southeast Loop 323, Suite 300, Tyler, TX 75701 (Phone: 844-545-5640). Operates by appointment only; provides clerical account help, no representation.
- Smith County Tax Assessor-Collector: 1517 West Front Street (Cotton Belt Building), Tyler, TX 75702 (Phone: 903-590-2920; Assessor-Collector: Gary B. Barber).
- Smith County Appraisal District (Smith CAD): 245 Rose Garden Dr, Tyler, TX 75702 (Phone: 903-510-8600; Annual protest deadline: May 15).

## Authoritative Legal & Statutory Grounding
- Levy & Seizure Authority: 26 U.S.C. § 6331 empowers the IRS to levy wages, bank accounts, and property after notice sequences (CP504, LT11).
- Statutory Tax Lien: 26 U.S.C. § 6321 attaches an automatic federal lien to all property and rights to property upon assessment and demand.
- Bank Levy 21-Day Holding Rule: 26 U.S.C. § 6332(c) mandates a 21-calendar-day freeze period during which funds can be released under § 6343 prior to U.S. Treasury surrender.
- Texas Wage Levy Reality: Article XVI, § 28 of the Texas Constitution protects wages from commercial creditors, but U.S. Constitution Art. VI (Supremacy Clause) and 26 U.S.C. § 6331 grant the IRS power to continuously garnish paychecks via Form 668-W.
- Offer in Compromise (OIC) Reality: 26 U.S.C. § 7122 and IRM 5.8 calculate Reasonable Collection Potential (RCP). In FY2025, 38,797 offers were proposed and 5,464 were accepted (~14.1% acceptance rate; IRS Data Book 2025 Table 4-1).
- Unfiled Tax Return Policy: IRS Policy Statement 5-133 (IRM 1.2.1.6.18) establishes that filing the last 6 tax years generally restores filing compliance. 26 U.S.C. § 6020(b) authorizes artificial Substitute for Returns (SFRs).
- Trust Fund Recovery Penalty (TFRP): 26 U.S.C. § 6672 establishes 100% personal liability for unpaid employee payroll withholdings against responsible business owners.
- Federal Tax Lien Super-Priority: 26 U.S.C. § 6323(b)(6) establishes that local Smith County real property taxes hold statutory super-priority over previously filed federal tax liens.
- Innocent Spouse Relief: 26 U.S.C. § 6015 and IRS Form 8857 provide relief from joint tax liability under Texas community property rules, accompanied by an automatic statutory collection stay under § 6015(e)(1)(B).
- Currently Not Collectible (CNC Status 53): IRM 5.16 and 26 U.S.C. § 6343(a)(1)(D) mandate an immediate halt of levies for taxpayers experiencing economic hardship, while the 10-year collection clock (26 U.S.C. § 6502) continues to run.

## Pillar Route Directory
- [Homepage](https://tylertaxresolution.top/): Conversion funnel for Tyler and Smith County taxpayers facing IRS enforcement.
- [Notice CP504 Guide](https://tylertaxresolution.top/irs-notices/cp504-tyler): Statutory 30-day intent to levy deadline, CDP rights, and wage levy prevention.
- [Tyler IRS TAC Office Guide](https://tylertaxresolution.top/tyler-irs-office): Mandatory 844-545-5640 appointment rules, clerical services vs. licensed representation limits.
- [Texas Wage Garnishment Guide](https://tylertaxresolution.top/texas-wage-garnishment-tyler): Form 668-W paycheck interception, Texas shield myth debunked, and emergency § 6343 releases.
- [Unfiled Taxes Guide](https://tylertaxresolution.top/unfiled-taxes-tyler): Policy Statement 5-133 standard 6-year filing rule, SFR replacement, and lost record retrieval.
- [IRS Bank Levy Guide](https://tylertaxresolution.top/irs-bank-levy-tyler): The 21-day holding period clock under § 6332(c), branch release limits, and Form 668-D releases.
- [Offer in Compromise Guide](https://tylertaxresolution.top/irs-offer-in-compromise-tyler): IRS Data Book 2025 14.1% acceptance rate, RCP formula, and legitimate statutory alternatives.
- [IRS Tax Liens Guide](https://tylertaxresolution.top/irs-tax-lien-tyler): Notice of Federal Tax Lien vs. Smith County property taxes, § 6323(b)(6) super-priority, and discharge/withdrawal.
- [Small Business 941 Payroll Guide](https://tylertaxresolution.top/payroll-tax-debt-tyler): Trust Fund Recovery Penalty defense, Form 4180 interview rights, and IBTFIA roadmaps.
- [Innocent Spouse Relief Guide](https://tylertaxresolution.top/irs-innocent-spouse-relief-tyler): 26 U.S.C. § 6015 defense against Texas community property debt, Form 8857 procedures, and statutory collection freeze.
- [Currently Not Collectible Guide](https://tylertaxresolution.top/currently-not-collectible-tyler): IRM 5.16 Status 53 hardship defense for Tyler seniors, 10-year CSED sunset rules, and Social Security levy relief.
- [IRS Penalty Abatement Guide](https://tylertaxresolution.top/irs-penalty-abatement-tyler): First-time abatement (FTA) and reasonable cause relief under IRM 20.1.
- [IRS Audit Defense Guide](https://tylertaxresolution.top/irs-audit-defense-tyler): Examination procedures, correspondence audits, and Circular 230 representation rights.
- [Operating Disclosures](https://tylertaxresolution.top/disclosure): Provider scope, Circular 230 boundaries, and terms of use.
- [Privacy Policy](https://tylertaxresolution.top/privacy): Strict data minimization, zero sensitive data collection pledge.