Question 1

Can the IRS levy my wages if I work in Midland, Texas?

Accepted Answer

Yes. While Texas Constitution Article XVI, Section 28 prohibits commercial creditors from garnishing wages, federal tax statutes override state protections under the U.S. Constitution Supremacy Clause. Under 26 U.S.C. § 6331, the IRS serves Form 668-W on employers, seizing all take-home pay above minimal standard deductions.

Question 2

How does the 21-day bank levy hold work at Midland banks?

Accepted Answer

Under 26 U.S.C. § 6332(c), depository institutions such as your bank must freeze funds on deposit for exactly 21 calendar days before sending them to the IRS. A licensed CPA or Enrolled Agent must obtain an emergency Form 668-D release within this 21-day window.

Question 3

What is the Offer in Compromise acceptance rate in Texas?

Accepted Answer

According to IRS Data Book Table 4-1, the nationwide Offer in Compromise acceptance rate was approximately 14.1% in FY2025. In Midland County, high rolling-stock equity and real estate values disqualify many unvetted submissions, making careful Reasonable Collection Potential (RCP) math essential.

Question 4

What happens if I have unfiled tax returns from oilfield contract work?

Accepted Answer

Under IRS Policy Statement 5-133, taxpayers generally only need to file the last six years of delinquent returns to restore good standing. Filing correct original returns dismantles punitive Substitute for Return (SFR) assessments that omit valid business expenses under 26 U.S.C. § 6020(b).

Question 5

Can business owners be held personally liable for unpaid 941 payroll taxes?

Accepted Answer

Yes. Under 26 U.S.C. § 6672, the Trust Fund Recovery Penalty (TFRP) imposes 100% personal liability against any officer, owner, or bookkeeper who willfully failed to remit employee withholding taxes, bypassing corporate and LLC liability shields.

Question 6

What are the IRS allowable living expenses for Midland County?

Accepted Answer

For 2026, IRS Collection Financial Standards set the Midland County housing and utility allowance at $2,263 for a 1-person household, $2,658 for 2 persons, $2,801 for 3 persons, and $3,123 for a 4-person family, alongside regional vehicle operating caps of $291 for one vehicle and $582 for two vehicles.

Question 7

What professional credentials do your tax representatives hold?

Accepted Answer

Representation before the IRS and state taxing authorities is conducted exclusively by licensed Certified Public Accountants (CPAs) and IRS Enrolled Agents (EAs) authorized under Treasury Department Circular No. 230 (31 C.F.R. Part 10). Practitioners hold full statutory practice rights to represent taxpayers before all administrative levels of the Internal Revenue Service.

Question 8

Where is the nearest IRS walk-in Taxpayer Assistance Center to Midland?

Accepted Answer

The Midland IRS Taxpayer Assistance Center is open by appointment. In-person service requires scheduling an advance appointment.

Toolkit

IRS letter field card

Midland, Ector and Martin property tax sheet

Free tax help in the Permian Basin

Data

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