An IRS Notice Is a Problem You Can Solve.
Audit defense, back taxes, and notice resolution for individuals and businesses across Florida and the US.
An IRS letter is not a verdict — but the clock on it is real. IRS Enrolled Agents and US Tax Court Practitioners on our team are licensed to represent you directly: we respond to the notice, deal with the IRS so you don’t have to, and negotiate the outcome. The earlier we step in, the more options stay on the table.
Based in Fort Lauderdale. Representing taxpayers before the IRS and state agencies nationwide.
- EA + USTCP on every case
- 20+ years resolving IRS matters
- 500+ five-star reviews
- 98% client retention
The Worst Thing You Can Do With an IRS Notice Is Nothing.
Every IRS notice has a deadline, and most of them carry interest and penalties that grow every single day you wait. Ignoring it doesn’t make it quieter — it escalates: a notice becomes a lien, a lien becomes a levy, a levy becomes a frozen bank account or a garnished paycheck. The good news is that almost every stage of that ladder is negotiable, if someone who knows the process responds in time.
You don’t need to panic, and you don’t need to call the IRS yourself. You need a licensed representative who has handled this exact letter hundreds of times. How long has that envelope been sitting unopened?
Book a Free Case ReviewA CP2000 is the IRS saying its records don’t match your return. It is often wrong or overstated — but it has a response deadline, and missing it turns a proposal into an assessed bill.
What you say to an auditor matters. Representation means the IRS talks to us, not you, and the audit stays scoped to the year and issue on the letter — not a fishing expedition.
Unfiled returns are the root of most IRS problems. The IRS can file a substitute return for you with zero deductions. Filing the real returns almost always lowers the number.
A federal tax lien attaches to everything you own; a levy takes it. Both can usually be released or subordinated once a resolution is in place — but only before the money is gone.
Wage garnishment is collectible income the IRS takes before you see it. A properly filed resolution can stop or reduce it — often within days of a power of attorney being filed.
You are not stuck. Installment agreements, penalty abatement, currently-not-collectible status, and — where you genuinely qualify — an Offer in Compromise are all real paths. The trick is matching the right one to your facts.
Built in South Florida, by real tax pros.
SMAART Company was founded by Ray Dominguez, an IRS Enrolled Agent and US Tax Court Practitioner, to give taxpayers someone who can stand between them and the IRS — and actually pick up the phone.
We started resolving IRS matters for business owners and grew into a full-service practice: IRS defense, personal and corporate tax, bookkeeping, financial planning, and fractional CFO work.
Today, SMAART maintains a 98% client retention rate. Every resolution case is handled by an Enrolled Agent or US Tax Court Practitioner — the only practitioners, alongside attorneys and CPAs, licensed to represent you before the IRS.

A few faces from the team.
IRS Enrolled Agents and US Tax Court Practitioners who file the power of attorney, deal with the IRS directly, and stay on your case from the first notice to the final resolution letter.
- Credentials
- EA · USTCP · RIA
- Languages (6)
- EN · ES · FR · HT · PT · IT
- Combined experience
- 20+ years
- Home office
- Fort Lauderdale, FL

When the IRS is in your inbox, you don’t need optimism. You need someone who’s done this a thousand times and knows the next move.

If your books only tell you what happened, you’re already behind. Real accounting shows you what to do next.

Every deduction we miss is money you paid for no reason. My job is to keep that number at zero.
Plus specialists for payroll-tax defense, audit representation, and back-filing, across our Fort Lauderdale office.
Florida-based. Nationwide representation.
The IRS is a federal agency, and an Enrolled Agent’s license is federal too — valid in all 50 states. We represent taxpayers wherever they live, and coordinate state-agency matters (FTB, NYS, and others) from one portal, one team.
Real Resolutions for Real Taxpayers.
Representative outcomes from our IRS resolution work. Every case starts with the same first step: a licensed representative reads the notice and tells you, honestly, what you are actually looking at.
“I owed the IRS six figures and was losing sleep. SMAART filed the power of attorney, stopped the collection calls, abated a chunk of the penalties, and set a monthly payment I can actually live with.”
“Six years of unfiled taxes and a levy on my account. They filed every missing return, the real numbers cut the balance hard, and the levy was released once the IRS had a resolution in hand.”
“The IRS came after me personally for unpaid payroll taxes. SMAART handled the Trust Fund Recovery Penalty interview and the documentation, and the personal assessment ended up a fraction of the original demand.”
“A CP2000 said we owed $19K on a stock sale. SMAART showed the IRS the cost basis our brokerage never reported, and the proposed balance went to zero.”
Trusted by Taxpayers Under Pressure Across the US.
500+ five-star Google reviews. Real taxpayers, real resolutions, real Enrolled Agents who answer the phone.
“Ray and his staff are worth every penny I spent. Thank you Ray for saving me so much money on my taxes.”
“Lisa’s professional and efficient approach has been invaluable in helping us clarify doubts, find solutions, and make strategic decisions. Her dedication and expertise make a real difference.”
“Lisa is very knowledgeable, easy to work with, and tries her best to find ways to save you money when possible.”
“Especially Lisa and Katie. I’ve known them for so many years. They are very professional and knowledgeable. They know what they’re doing, and I’m very happy to be their client.”
Whatever the Letter Says, There Is a Path Forward.
From a single confusing notice to a multi-year back-tax case with a levy attached — one licensed team, one representative, one plan to close it out.
Or call (305) 819-3675 to talk with our team today.
IRS Notice & CP2000 Response
We read the notice, verify whether the IRS is actually right, and file a documented response before the deadline — so a proposal never becomes an assessed bill by default.
- CP2000, CP14, CP504 and other notices
- Underreporting and matching disputes
- On-time, documented written responses
Audit Representation
Mail audits and in-person exams handled end to end. We hold the power of attorney, so the IRS communicates with us — and the audit stays scoped to the issue on the letter.
- Correspondence and field audit defense
- Document preparation and IRS communication
- Appeals and US Tax Court where warranted
Back Taxes & Unfiled Returns
Years of missing returns prepared and filed with the real numbers — which almost always beats the IRS substitute return that gives you zero deductions.
- Multi-year back filing
- Substitute-return (SFR) corrections
- Reconstruction of records when documents are missing
Liens, Levies & Settlements
Collection defense and resolution: installment agreements, penalty abatement, currently-not-collectible status, lien release, and Offers in Compromise for taxpayers who genuinely qualify.
- Levy and wage-garnishment release
- Installment agreements and penalty abatement
- Offer in Compromise (honest eligibility review)
If the IRS Is Already in Your Mailbox, Start Here.
Our resolution clients range from W-2 employees with a single confusing notice to multi-entity business owners facing payroll-tax exposure. The common thread: a deadline is running and doing nothing is the expensive option.
Not sure how serious your notice is? Book a free case review and we’ll tell you straight.
Book a Free Case ReviewTaxpayers who received a CP2000, CP14, CP504, or other IRS notice.
Individuals and businesses facing an IRS or state audit.
People with one or many years of unfiled or back tax returns.
Business owners hit with payroll or Trust Fund Recovery penalties.
Taxpayers facing a federal tax lien or a bank levy.
Employees dealing with IRS wage garnishment.
Filers who owe more than they can pay in a single lump sum.
Anyone unsure whether an IRS notice is even correct.
Why Taxpayers Bring an IRS Problem to SMAART Company.
An IRS matter is one of the few problems where the representative you pick genuinely changes the outcome. Here’s why taxpayers choose us over a national “tax relief” call center.
Most clients who come to us with an IRS problem stay for their ongoing tax work — because once the fire is out, they want it to stay out.
Licensed to represent you before the IRS.
Enrolled Agents and US Tax Court Practitioners hold unlimited representation rights — the same standing as a CPA or attorney in front of the IRS. Not every “tax relief” firm can say that.
The IRS talks to us, not you.
Once we file Form 2848, IRS collection and audit contact routes to us. The phone calls and letters stop landing on your kitchen table.
We protect the deadlines that matter.
Response windows, appeal rights, and collection due-process deadlines are where cases are quietly lost. We calendar every one of them the day we take the case.
Honest answers — including “you don’t qualify”.
Offers in Compromise settle some debts for less, but most taxpayers don’t qualify. We tell you the truth up front instead of selling false hope like the late-night ads.
We fix the cause, not just the notice.
Most IRS problems trace back to unfiled returns or bad withholding. We close the case and correct what caused it, so you’re not back here next year.
Flat-rate pricing. No “pennies on the dollar” gimmicks.
We scope the case and quote a flat fee in writing before we start. No percentage-of-savings billing, no open-ended hourly meter.
A Clear Path From Notice to Resolution.
From the first letter to the IRS closing your case, a defined process that respects your time and the deadlines on the page.
Most notices get a response filed within 5–10 business days.
Start with a free case reviewFree case review.
Send us the notice. A licensed representative reads it, pulls your IRS account transcripts where needed, and tells you what you’re actually facing — and the realistic options.
Engagement & power of attorney.
We quote a flat fee, then file Form 2848 so the IRS deals with us. Collection contact and the pressure on you ease from that point forward.
Represent, resolve, close.
We respond, file what’s missing, defend the audit, and negotiate the resolution — then hand you the IRS letter that says the matter is closed.
IRS Questions, Answered Honestly.
Common questions taxpayers ask on a case-review call. Want an answer specific to your notice? Book a free review.
Or call (305) 819-3675 to talk with our team today.
An IRS Notice Doesn’t Get Better by Waiting.
30 minutes with a licensed representative. Send us the notice; we’ll tell you what it really means, what the deadline is, and what your options are. No pressure, no scare tactics.
- A licensed EA or USTCP, not a sales rep
- A plain-English read of your IRS notice
- A written, flat-rate proposal — if we're a fit
- An honest answer if we're not
Tell us where you stand.
Drop your details and a senior accountant will reply within one business day. You'll get specific answers on your situation, not a pitch. No spam, no hard sell.
