Brea, California, Nov. 01, 2026 (GLOBE NEWSWIRE) -- Semper Tax Relief, a veteran-led IRS tax resolution firm based in Brea, California, has announced its structured approach to resolving federal tax debt for individuals and small businesses. Led by founder Sergio Melendez, an IRS Enrolled Agent, Juris Doctor, and U.S. Marine Corps veteran, the firm’s process focuses on reviewing tax records, addressing filing compliance, evaluating available resolution options, and representing taxpayers in communications with the Internal Revenue Service (IRS).
The announcement comes as federal collection activity remains substantial. According to the IRS Data Book for fiscal year 2025, the agency collected $117.5 billion in unpaid assessments on returns filed with additional tax due, with net collections of $73.1 billion after credit transfers. These figures show the scale of outstanding tax liabilities the agency handles and the importance of understanding an individual or business tax account's status before deciding on an appropriate course of action.
A Structured Approach to IRS Tax Debt Resolution
Semper Tax Relief organizes its IRS tax debt resolution process around four stages: investigation, compliance, strategy, and representation. The sequence is intended to establish an accurate picture of the taxpayer’s circumstances before a resolution option is considered.
“Resolving an IRS tax matter starts with understanding the facts, including the outstanding balance, filing history, and current collection status,” said Sergio Melendez, founder of Semper Tax Relief. “Each taxpayer’s circumstances are different, so the process begins with reviewing the account, addressing compliance requirements, and evaluating which resolution options may be available under IRS rules.”
The investigation stage begins with obtaining IRS account transcripts. These records help establish the amounts assessed, the tax years involved, and the current status of the account, including whether the matter has entered collections. Reviewing the underlying records provides a basis for identifying outstanding filing obligations and determining which issues require attention.
Compliance follows the initial review. Taxpayers with unfiled returns may need to address those obligations before the IRS will consider many resolution options. Semper Tax Relief assists with identifying and addressing missing returns as part of preparing a case for further evaluation.
Once the relevant records and filing obligations have been reviewed, the firm evaluates the taxpayer’s financial circumstances and considers which IRS procedures may be applicable. Potential options include installment agreements, currently not collectible status, penalty abatement requests, and offers in compromise. Eligibility depends on the facts of the individual case and applicable IRS requirements; no single option is appropriate for every taxpayer.
The final stage involves representation and continued account monitoring. With a signed IRS Form 2848, Power of Attorney and Declaration of Representative, an authorized representative may communicate with the IRS and act on the taxpayer’s behalf within the scope of the authorization. The firm’s process includes handling communications related to the case and monitoring the account following a resolution.
IRS Data Highlights Different Resolution Pathways
The IRS Data Book for fiscal year 2025 provides additional context for taxpayers considering how to address outstanding liabilities. During the fiscal year, taxpayers submitted 38,797 offers in compromise, and the IRS accepted 5,464. An offer in compromise allows eligible taxpayers to seek settlement of qualifying tax liabilities for less than the full amount owed, subject to IRS review and acceptance criteria.
The figures demonstrate that an offer in compromise is one of several possible approaches rather than a universal solution. The IRS also established 3,160,047 new installment agreements during fiscal year 2025, according to the supporting figures provided for this announcement. Installment agreements allow eligible taxpayers to pay qualifying tax debts over time under agreed terms.
Other circumstances may call for different procedures. Depending on eligibility and the supporting documentation, a taxpayer may request penalty abatement or seek currently not collectible status when financial circumstances prevent payment. These options have distinct requirements, and their availability depends on the facts of the case and the IRS's assessment.
The IRS also reported assessing $29.6 billion in additional taxes associated with returns not filed timely and collecting nearly $3.5 billion with delinquent returns in fiscal year 2025. For taxpayers with missing filings and unpaid balances, these figures underscore why reviewing filing history and account records is an important part of assessing the situation.
Representation and Time-Sensitive IRS Notices
Enrolled Agents are federally authorized to represent taxpayers before the IRS. Taxpayers also have the right to retain an authorized representative of their choice in dealings with the agency, as outlined in the IRS Taxpayer Bill of Rights.
Semper Tax Relief provides IRS collections representation, installment agreement negotiation, offer in compromise evaluation, penalty abatement requests, unfiled return resolution, audit representation, and assistance with estate and trust tax issues.
Taxpayers receiving collection notices should pay close attention to the deadlines stated in their correspondence. A Final Notice of Intent to Levy generally provides 30 days to request a collection due process hearing, while a Notice of Deficiency generally provides 90 days to petition the U.S. Tax Court. Specific circumstances and notice language matter, so taxpayers should review the document promptly and seek qualified assistance when necessary.
The firm’s stated process begins with establishing the facts of the case rather than assuming a particular outcome. Reviewing the account, identifying outstanding compliance requirements, and assessing the available procedures provides a framework for deciding what steps may be appropriate.
Individuals and small business owners seeking information about the process can visit Semper Tax Relief’s website to request a case review. Further information about its Orange County IRS tax debt resolution services is available at https://www.sempertax.com/orange-county-irs-tax-debt-resolution.
About Semper Tax Relief
Semper Tax Relief is an IRS tax debt resolution firm based in Brea, California. Founded by Sergio Melendez, an IRS Enrolled Agent, Juris Doctor, and U.S. Marine Corps veteran, the firm assists individuals and small businesses with federal tax matters, including IRS collections, payment arrangements, offer in compromise evaluations, penalty abatement requests, unfiled returns, audits, and estate and trust tax issues. More information is available at https://www.sempertax.com/.
Media Contact
Company Name: Semper Tax Relief
Contact Person: Sergio Melendez
Email: info@sempertax.com
Phone: (949) 506-3457
Country: United States
Website: https://www.sempertax.com/
Media Contact Company Name: Semper Tax Relief Contact Person: Sergio Melendez Email: info@sempertax.com Phone: (949) 506-3457 Country: United States Website: https://www.sempertax.com/
