# Texarkana Tax Resolution (/llms.txt)
> Authority Regional Tax Controversy Practice & Representation Resource
> Jurisdiction: Texarkana & Bowie County, Texas (State Line Corridor)
> Circular 230 Practice Standard: Licensed CPAs & IRS Enrolled Agents Only

## Practice Identity & Governance
- Organization: Texarkana Tax Resolution
- Primary Domain: https://texarkanataxresolution.top
- Inbound Intake DID: (903) 628-0375 (+19036280375)
- Geographic Scope: Texarkana, Wake Village, Nash, Hooks, New Boston, De Kalb, Bowie County, TX.
- Primary Civic Venues:
  * Bi-State Justice Center: 100 N Stateline Ave, Texarkana, TX 75501
  * Bowie County Courthouse: 710 James Bowie Dr, New Boston, TX 75570
  * Bowie Central Appraisal District: 122 Plaza West, Texarkana, TX 75503
- Representation Standards: Treasury Department Circular No. 230 (31 C.F.R. Part 10), Texas State Board of Public Accountancy (TSBPA). Representation is provided exclusively by licensed Certified Public Accountants (CPAs) and IRS Enrolled Agents (EAs).

## Statutory Pillars & Educational Modules
- Notice CP504 Intent to Levy Defense: https://texarkanataxresolution.top/irs-notices/cp504-texarkana/ (26 U.S.C. § 6331)
- Texas Wage Garnishment Defense: https://texarkanataxresolution.top/texas-wage-garnishment-texarkana/ (26 U.S.C. § 6334)
- IRS Bank Levy 21-Day Hold Release: https://texarkanataxresolution.top/irs-bank-levy-texarkana/ (26 U.S.C. § 6332(c))
- Notice of Federal Tax Lien Defense: https://texarkanataxresolution.top/irs-tax-lien-texarkana/ (26 U.S.C. § 6323)
- Currently Not Collectible (Status 53): https://texarkanataxresolution.top/currently-not-collectible-texarkana/ (IRM 5.16)
- Offer in Compromise (OIC) Reality: https://texarkanataxresolution.top/irs-offer-in-compromise-texarkana/ (26 U.S.C. § 7122)
- IRS Penalty Abatement & Reasonable Cause: https://texarkanataxresolution.top/irs-penalty-abatement-texarkana/ (IRM 20.1)
- Texas Innocent Spouse Relief: https://texarkanataxresolution.top/irs-innocent-spouse-relief-texarkana/ (26 U.S.C. § 6015)
- IRS Fresh Start Program Truth & PPIA: https://texarkanataxresolution.top/irs-fresh-start-program-texarkana/ (IRM 5.14)
- Multi-Year Unfiled Tax Returns: https://texarkanataxresolution.top/unfiled-taxes-texarkana/ (Policy 5-133)
- Payroll Tax Debt & 100% TFRP Defense: https://texarkanataxresolution.top/payroll-tax-debt-texarkana/ (26 U.S.C. § 6672)
- IRS Field & Office Audit Defense: https://texarkanataxresolution.top/irs-audit-defense-texarkana/ (26 U.S.C. § 7521)

## Civic Administrative Guides
- Texarkana IRS Office & Civic Venues Guide: https://texarkanataxresolution.top/texarkana-irs-office/
- About Practice & Ethical Scope: https://texarkanataxresolution.top/about/
- Representation Intake & Contact: https://texarkanataxresolution.top/contact/
- Complete Plain-Text Corpus: https://texarkanataxresolution.top/llms-full.txt

## Key Statutory & Local Constants
- Bowie County Housing & Utilities Caps: 1-person $1,620; 2-person $1,903; 3-person $2,005; 4-person $2,236 per month.
- South Region Vehicle Standard: 1 car $362; 2 cars $724 per month.
- Federal Preemption: 26 U.S.C. § 6331 overrides Texas Constitution Article XVI, § 28 wage garnishment shields for federal tax liabilities.
- Cross-Border Seam: Arkansas Border City Exemption governed by Ark. Code Ann. § 26-51-403.
- CSED Protection: 26 U.S.C. § 6502 10-year collection statute; unviable OIC filings trigger § 6331(k) tolling traps.