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Tax Advocacy

Our mission 

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Our mission is to satisfactorily resolve your tax problem without litigation. To accomplish this goal, we implement proactive, result-driven tax advocacy, with a strong emphasis on installment agreements and penalty abatements. With strategic intervention, and a multidisciplined approach to problem solving, most civil and criminal tax problems can be favorably resolved. To discuss your situation in complete confidence, call David Selig at (212) 974-3435 or click to email

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We take a non-confrontational approach to problem solving

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By fostering a favorable relationship between you and the Government, we can minimize risk, prevent escalation, and negotiate favorable terms. Whether your problem involves unpaid income taxes, payroll withholding taxes, Trust Fund Recovery Penalties (TFRP), unfiled tax returns, criminal investigations, or something else, find out if we can help. Prospective clients receive a free telephonic consultation, an honest evaluation, and our opinion as to your likelihood of success. Call us today (212) 974-3435 or click to email

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Why business owners and entrepreneurs choose Selig & Associates​

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We're on your side. Before we agree to a monthly payment amount, we investigate potential problems, such as preserving lines of credit, debt-to-income ratios, compliance with loan covenants, insurance audits, and other important business issues. By presenting this information in a way that is acceptable to the IRS and State, we consistently negotiate affordable installment agreements and penalty abatements. To satisfy your immediate needs, without sacrificing your long-term goals, call (212) 974-3435 or click to email

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Criminal Tax Representation in New York and New Jersey

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Reducing fines, restitution, and prison time is serious business. Just being investigated or accused of a tax crime can put your business, finances, and reputation at risk. When urgent criminal tax defense is needed, Selig works with Daniel Kron, one of New York’s most respected criminal defense attorneys. ​If you are being investigated for criminal tax prosecution, payroll tax charges, tax evasion, or another urgent tax-related criminal matter, immediate action is critical. To schedule an emergency consultation with Selig and Kron, call (212) 974-3435. Our multi-disciplined approach to problem-solving prioritizes immediate relief, and long-term success.​ 

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  • Selig & Associates was established in 2006 by a Federal Tax Practitioner, CPCU, and Attorney.

  • Selig & Associates is veteran-owned and operated.

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Verifying accuracy in math and law 

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Don’t accept the IRS’s numbers at face value. Have us verify whether the assessment is factually correct, and legally enforceable.​​​​​​ Our forensic audits scrutinize all relevant IRS files, calculations, and legal conclusions to identify mathematical errors, procedural violations, and statutory defects. In many cases, these issues may significantly reduce, or even eliminate the proposed tax liability. We offer prospective clients a free consultation, call us directly at (212) 974-3435.

 

Forensic audits include:  

 

  • Statutory Bar and Expiration Analysis (CSED/ASED)  

  • Procedural Due Process and Statutory Notice Verification  

  • Verification of Assessment Regularity (e.g., the 23C Date) 

  • Reconciliation of Interest and Penalties​​

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Contact us

we Audit the irs

Understanding IRS and New York State Installment Agreements 

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Selig & Associates represents individuals and businesses seeking IRS installment agreements, New York State installment agreements, and tax penalty abatements for serious federal and state tax liabilities. When tax debt exceeds $100,000, the matter requires detailed financial disclosure, strict compliance, and a strategic approach to resolving IRS tax debt or NYS tax debt. Call today for a free consultation (212) 974-3435.

 

Large tax cases often involve unpaid income taxes, payroll tax liabilities, and sales and use tax debt. These obligations are treated differently under federal and New York State law, and the proper resolution depends on whether the debt consists of trust fund taxes or non-trust fund taxes, and whether any individual may be personally liable.

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Understanding Trust Fund and Non-Trust Fund Tax Liability

 

A critical issue in both IRS tax resolution and New York State tax resolution is the distinction between trust fund and non-trust fund liabilities.

 

Trust Fund Taxes:

Trust fund taxes are amounts collected from others and held for the government, including:

 

  • Federal income tax withheld from employees

  • Employee Social Security and Medicare taxes withheld from wages

  • New York State income tax withholding

  • New York sales tax collected from customers

 

These taxes are considered funds held in trust and may create personal liability if not properly paid over to the taxing authority.

 

Non-Trust Fund Taxes:

Non-trust fund taxes generally include the employer’s own tax obligations, such as:

 

  • The employer’s share of Social Security and Medicare taxes

  • Other business-level tax liabilities

 

Although these amounts remain collectible, they typically do not carry the same personal exposure as trust fund taxes.

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Understanding Personal Liability for Payroll and Sales Tax Debt

 

Under federal law, the IRS may assess the Trust Fund Recovery Penalty (TFRP) against a responsible person who willfully fails to collect or remit trust fund taxes. New York State also imposes personal liability in certain cases involving withholding tax and sales tax.

 

For this reason, payroll tax and sales tax cases require careful analysis of responsible person exposure, collection risk, and available settlement options. For immediate assistance call (212) 974-3435.

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Specializing in IRS Installment Agreements for Tax Debt Over $100,000

 

The IRS has authority to enter into installment agreements under IRC § 6159. However, when the balance exceeds $100,000, the IRS generally requires a full financial review and may impose additional collection safeguards.

 

Common IRS Requirements:

To obtain an IRS installment agreement, taxpayers usually must:

 

  • File all required tax returns

  • Submit financial disclosure forms, e.g., Forms 433-A, 433-B, or 433-F

  • Provide details regarding income, expenses, assets, and monthly cash flow

  • Remain current with future tax filings and estimated tax payments

 

The IRS will file a Notice of Federal Tax Lien in large-balance cases to protect its interest while the debt remains unpaid.

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Specializing in New York State Installment Agreements

 

New York State installment agreements are available for taxpayers who cannot pay their full tax balance immediately. As with federal tax debt, NYS typically requires current compliance, accurate financial disclosure, and timely payment of ongoing tax obligations.

 

This is especially important in cases involving:

 

  • NYS withholding tax debt

  • NYS sales tax debt

  • Business tax liabilities

  • Penalty assessments

  • Collection warrants and levies

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Tax Resolution for Businesses and Individuals

 

Selig & Associates assists with a wide range of IRS and NYS tax collection matters, including:

 

  • IRS installment agreements

  • NYS installment agreements

  • IRS penalty abatement

  • NYS penalty abatement

  • IRS tax lien relief

  • Tax levy release

  • Payroll tax resolution

  • Sales tax resolution

  • Trust fund recovery penalty cases

  • Back tax compliance and settlement

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We work to identify the best resolution strategy based on the nature of the tax debt, the taxpayer’s financial condition, and the applicable collection rules.

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Strategic, Confidential Tax Representation

 

Our approach is focused on strategic tax resolution, confidential representation, and practical settlement options. We help clients resolve serious tax problems efficiently and with as little disruption as possible. For immediate assistance call (212) 974-3435.

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