Fresh Start Division (FSD) is an independent editorial and information resource for American taxpayers. We publish plain-language guides on IRS tax resolution programs, collection procedures, and taxpayer rights. When taxpayers need professional representation, we connect them with a vetted network of licensed tax professionals.
Who we are
Fresh Start Division is the editorial resource for the IRS Fresh Start Program — the umbrella of IRS policy changes that have existed since 2011 to help American taxpayers resolve federal tax debt. Most taxpayers have never heard of Fresh Start despite being potentially eligible. The few who have heard of it usually know it through the aggressive marketing of firms promising outcomes the IRS rarely delivers.
FSD exists in the middle of that gap: accurate, cited, and actually readable. We publish plain-language guides to every major Fresh Start pathway, every common IRS notice, and every tool taxpayers have when dealing with federal tax debt. Government information, while accurate, is written in dense procedural language most taxpayers find impenetrable. We translate it.
Editorial independence
FSD's editorial content is produced independently of our partner network. When we describe IRS acceptance rates, realistic settlement percentages, or the limitations of specific Fresh Start pathways, we are not producing marketing copy. We publish what the IRS Data Book, TIGTA reports, and the Internal Revenue Manual actually say — which often differs significantly from what the industry advertises.
How we make money
FSD earns referral fees when taxpayers choose to be connected with a licensed partner firm from our network. We do not charge taxpayers anything. Our editorial positions are not influenced by referral relationships — see our editorial standards for specific policies. Our relationship with the industry is fully disclosed on every page.
What we are not
FSD is not a tax resolution firm. We do not represent taxpayers before the IRS. We do not prepare tax returns. We do not file Offers in Compromise or installment agreements on behalf of taxpayers. Those services are performed by Enrolled Agents, CPAs, and tax attorneys in our partner network — all of whom hold active professional licenses and can be verified through their respective licensing bodies.
FSD is also not affiliated with the Internal Revenue Service, Department of the Treasury, or any other government agency. We are an independent private publication. References to the "IRS Fresh Start Program" and similar government-program terminology describe those programs accurately but are not endorsements or government communications.
Our editorial team
The FSD editorial team includes writers and researchers focused on IRS policy, tax law developments, and consumer protection. Articles are byline-credited to the individual writer and reviewed by the editorial board before publication. Our writers include:
- Michael Brennan — Senior Tax Policy Writer, focusing on IRS collections, the Fresh Start Initiative, and federal tax policy.
- David Whitaker — Tax Resolution Specialist, covering IRS resolution programs, payment plans, and collection alternatives.
- Sarah Mitchell — Consumer Affairs Editor, reporting on predatory practices, consumer protection, and taxpayer advocacy.
Contact
Editorial questions, correction requests, and press inquiries: editorial@freshstartdivision.org. For help with a specific IRS issue, please use our free eligibility assessment to be matched with a licensed professional.