Master Plan Bookkeeping has spent the past 8 years representing taxpayers before the IRS — penalty abatement, ERC defense, audit response, entity setup, and the broader spectrum of IRS representation work. Our authorized representatives, Amy Ferrara and Miriam Quezada, file Form 843 and Form 8821 cases on behalf of business clients in all 50 states. The practice has recovered tens of millions of dollars in COVID-era credits and abatements for hundreds of clients.
The practice
We are not a tax preparation firm. Tax preparation and tax representation are distinct disciplines under federal law — preparation deals with returns; representation deals with the IRS. Our specialty is the latter, and within it, our specialty is penalty abatement specifically.
Penalty abatement is an underserved market. Most CPAs do not file Form 843. Most enrolled agents do, but not as a focused practice. Our advantage is that we file Form 843 cases every day. We know which substantiation works, we know the IRS service centers by heart, and we know how to structure multi-year, multi-penalty cases for maximum probability of approval.
Our clients
Our clients are small and mid-sized business owners — LLCs, S-corps, C-corps, sole proprietors, partnerships, and 1099 contractors — who paid IRS penalties during the 2019–2022 disruption. Most of our clients were not aware that the abatement program existed. Most of their accountants had not mentioned it.
The typical client signs Form 8821 so we can pull transcripts, receives a refund estimate, signs a service agreement and Form 843, and waits 60–120 days for the IRS to process the refund. That's it.
Our compensation
[Pricing pending Tex's confirmation.] Our practice operates on a contingency basis: we are paid a percentage of the recovered amount, only if the abatement is granted. There are no upfront fees. There is no charge if we don't recover.