This taxpayer had come a long way. A youth spent selling drugs and running with gangs lead to incarceration.
Luckily, the taxpayer reformed, used the time in prison to advance their skills, and found good employment upon release. About a year into employment, a representative of the Department of Revenue appeared and took the car that the taxpayer had saved up to purchase.
An eight- year-old assessment of the North Carolina Unauthorized Substances Tax (“USUB”). When the taxpayer had been arrested and charged, they were assessed $125,000 in USUB.
These taxes never go away unless they are paid or negotiated. We negotiated a settlement where the taxpayer was released from his tax obligation through an offer-in-compromise with the State. The taxpayer was able to finally move on.