Has the IRS kept a refund that belonged to you and applied ti to your spouse's separate tax liability or child support arrearages?  Have they misapplied payments or made an error on your account?  JR Martinez and Associates can file the correct form and make the claim on your behalf.  Perhaps you believe that there is an incorrect penalty charge to your account.  IRS may abate the penalty if you can prove that there was a reasonable cause for the late filing of the return or late payment of the tax.  We can help you gather the verification and file the claim on your behalf.