275  7TH Ave  7th floor New York , NY 10001                                                                                                      

​                                                                                                                                                                                                     Chelsea / Lower Manhattan​​






The offer in comprise program is for taxpayers who owe the IRS more than they can comfortably pay. If you have the capacity to pay this program will not work. But if paying the IRS is a hardship we can help you.

Here is how the program works. If after an initial consolutation we  determine we can make this work for you, the first thing we do is contact the IRS that you have retained Daniel Cullinane CPA and that we will be making an offer in comprise on the taxes due.  This STOPS all IRS collections for 45 days while we prepare our offer and our game plan. Note you must be current on your income tax filings in order to make an offer. If you have unfiled tax returns are first step is to prepare the unfiled taxes and get them filed.

Next we draw up our offer in comprise and submit to the IRS.  While the offer is with the IRS all collection activities will stop. That is a minimum of 120 days There will be no more phone calls or letters demanding payment.  Every thing stops.  Once the IRS receives the offer they will do there due diligence on the offer and they will have questions.  All questions will be answered by Daniel Cullinane CPA. The IRS must leave you alone. If your finances are really bleak we will get your account into an uncollectable status. This gives an automatic 2 year window in which the IRS must leave you alone.  Over the next several months there will negotiations between the IRS and Daniel Cullinane CPA.  Currently the time frame for the negotiations is about 1 year.  The IRS is slow.

Once a final agreement is met and the appropriate payments made the deal is final and it is over. You now have a fresh start, the IRS can never go back even if you make a million dollars right after the final agreement.

Our winning percentage is very high because we do not take cases which we do not think is winable.  We have won some big cases the largest being a $2 million assessment we reduced to 0 We do not believe in taking fees unless we can win. In addition all negotiations with the IRS are handled by Daniel Cullinane, not some junior associate as in the larger firms. You will have Mr. Cullinane's personal cell phone number so if you need him you can reach him.

​Daniel Cullinane CPA                                   p 848-250-9587