Skip to content
Trust fund penalty recovery

Resolving Trust Fund Recovery Penalty For Client’s IRS Case

Background: The Challenge

The client, facing a complicated IRS issue involving a Trust Fund Recovery Penalty of $193K placed on his wife’s property, sought help from The Law Offices of Sammy Kim after previous attempts with other law firms and tax professionals had been unsuccessful. 

The client had helped his niece, a foreign national, get started by signing her initial business documents years ago. 

Unfortunately, when payroll taxes went unpaid, the IRS pursued our client for the debt, assuming he was responsible for the business’s tax liabilities.

After years of trying to resolve the situation with no success, the client turned to Attorney Sammy Kim, hoping for a fresh approach to his complicated case.


The Approach: Attorney Sammy Kim’s Personalized Strategy

When the client walked into Sammy’s office without an appointment, he was greeted personally by Sammy herself. This warm, welcoming interaction made him feel immediately at ease. 

The office exuded a calm and professional atmosphere, far from the typical “power image” of big law firms he had encountered in the past, he recalled.

Overall, Sammy’s approach was different from what the client had experienced before. Within just 30 minutes, Sammy fully understood the case’s complexities, almost as though she could “read his mind.” 

Sammy told the client that he had nothing to worry about and that she would take care of everything. Her ability to break down the details of his case and explain them simply and clearly set her apart from other attorneys the client had worked with in the past. 

Sammy then took the lead in contacting the IRS and submitted a “Doubt as to Liability” Offer in Compromise (OIC). The OIC included a clear diagram that explained the client’s minimal involvement in the business, effectively making a complex case easy for the IRS to understand.


The Solution: Quick Action And Communication With The IRS

Instead of the client having to attend a scheduled IRS conference in December 2024, Sammy took charge of all communications with the IRS. 

Her calm and confident demeanor reassured the client that everything was under control. Sammy made sure that the IRS revisited the case based on the clear explanation provided in the diagram.

The IRS initially had a firm stance on the penalties. However, after reviewing Sammy’s submission, the IRS agreed to revisit the file. The client was in awe of how efficiently Sammy handled the situation on his behalf.

The Result: Success And Relief

In December 2024, Sammy met with the client and delivered the incredible news: the IRS had fully abated the penalties and removed the lien. 

The client was stunned by the speed and efficiency of the resolution. What had started as a complicated, stressful situation had been resolved in a matter of months, thanks to Sammys personalized and effective approach.

The client left the meeting with a sense of relief and gratitude. Not only was the case resolved, but he was also impressed by Sammy’s unique combination of professionalism and warmth, which made the entire process far less daunting than he had anticipated.


Client Testimonial: ‘Completely Different Than Other Law Firms’

Here is what the client had to say about Attorney Sammy Kim:

“Sammy’s approach was completely different from anything I had experienced with major law firms. Her ability to understand my situation quickly and provide the right solution gave me confidence and peace of mind during a very stressful time. Her professionalism, combined with a caring personal touch, made all the difference. I was stunned at how quickly she resolved my case and helped me avoid serious consequences with the IRS. I’m grateful for her support and highly recommend her.”


Why Attorney Sammy Kim’s Approach Works

This case demonstrates how Sammy’s personalized approach to tax law, combined with her legal expertise, can resolve even the most complex IRS issues. 

Her ability to provide a clear, simple solution, while ensuring clients feel comfortable and supported, sets her apart from traditional law firms. 

Sammy Kim’s approach brings peace of mind and resolution to clients facing the toughest tax challenges.

Ready To Resolve Your Tax Issues?

Contact Attorney Sammy Kim right now to schedule a consultation and get help with your tax problems.

Your IRS Tax Problem Has a Solution

That’s Right For You

More Tax Lawyer Tips