The Law Offices of Marc D. Marsico, a law firm engaged exclusively in the representation of individuals and businesses before the Internal Revenue Service and State Tax Agencies. Our goals are to provide effective legal representation for those involved in tax disputes or those who owe an amount that cannot be immediately paid in full. Representation services include but are not limited to the services listed below. Services Levy Releases Stop the IRS from seizing income or assets. Lien Releases / Subordinations Remove government liens on your property. Innocent Spouse Defense Relief from a spouse's liabilities. Penalty Abatements Reduce or eliminate the penalties on your tax debt. Offers in Compromise Settlement for less than the full amount. Installment Agreements Pay your liability over time. Current Non-Collectible Recourse for taxpayers in severe hardships. Trust Fund Recovery Penalty Assessed against those "responsible" for employer payroll taxes. Bankruptcy Planning When bankruptcy is an option. Audit Representation Proper representation is vital when negotiating with the IRS.