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

## Organization Identity & Operating Coordinates
- Name: Waco Tax Resolution
- Jurisdiction: Waco, McLennan County, Texas
- Geographic Scope: Waco, Hewitt, Woodway, Robinson, Bellmead, McGregor, TX
- Inbound Phone (DID): +12548260180 ((254) 826-0180)
- 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.

## 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, Letter 1058).
- Statutory Tax Lien: 26 U.S.C. § 6321 attaches a general federal tax lien to all property and rights to property upon unpaid assessment.
- 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. Bank non-compliance penalty is 50% under § 6332(d).
- 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.

## Pillar Route Directory
- [Homepage](https://wacotaxresolution.top/): 6-section PASTOR/PAS conversion funnel for Waco taxpayers facing IRS enforcement.
- [Notice CP504 Guide](https://wacotaxresolution.top/irs-notices/cp504-waco): Statutory 30-day intent to levy deadline, CDP rights, and wage levy prevention.
- [Waco IRS TAC Office Guide](https://wacotaxresolution.top/waco-irs-office): Mandatory 844-545-5640 appointment rules, clerical services vs. licensed representation limits.
- [Unfiled Taxes Guide](https://wacotaxresolution.top/unfiled-taxes-waco): Policy Statement 5-133 standard 6-year filing rule, SFR replacement, and lost record retrieval.
- [Texas Wage Garnishment Guide](https://wacotaxresolution.top/texas-wage-garnishment-waco): Form 668-W paycheck interception, Texas shield myth debunked, and emergency § 6343 releases.
- [Small Business 941 Payroll Guide](https://wacotaxresolution.top/payroll-tax-debt-waco): Trust Fund Recovery Penalty defense, Form 4180 interview rights, and IBTFIA roadmaps.
- [IRS Bank Levy Guide](https://wacotaxresolution.top/irs-bank-levy-waco): The 21-day holding period clock under § 6332(c), branch release limits, and Form 668-D releases.
- [Offer in Compromise Guide](https://wacotaxresolution.top/irs-offer-in-compromise-waco): IRS Data Book 2025 14.1% acceptance rate, RCP formula, and legitimate statutory alternatives.
- [Operating Disclosures](https://wacotaxresolution.top/disclosure): Provider scope, Circular 230 boundaries, and terms of use.
- [Privacy Policy](https://wacotaxresolution.top/privacy): Strict data minimization, zero sensitive data collection pledge.