December is when most people panic… or pretend the IRS takes holidays off.
It doesn’t. Not even for Christmas cookies.
Here’s the truth the IRS won’t put on a postcard:
December is the IRS’s busiest month for moving cases into enforced collection—levies, liens, and “we didn’t forget about you” notices.
Why?
Because the government wants its books clean before the new year. And if you owe back taxes, you’re on the list.
Here’s what matters right now if you’re behind:
- December Transcript Updates Can Make or Break Your Case
The IRS does annual housekeeping in December.
That means:
- Refund offsets update
- Old balances roll into new collection cycles
- Automated Collections ramps up
- Expiring 10-year statutes are reviewed
- Offer in Compromise files get purged if you’ve been sitting too long
If you want clarity moving into 2026, December transcripts tell the story.
- December Is the Best Month to Start a Resolution (Yes, Better Than January)
Everyone else waits for “New Year, New Me.”
By then?
The system is jammed with people who ignored their IRS notices during the holidays.
Early December filers get:
- Faster response times
- Lower hold times
- Priority on installment agreements
- Better odds that an Offer in Compromise lands before spring backlog
- You Can Stop a Holiday Levy—But Only If You Move Fast
IRS levies don’t stop because seasonal music plays in the grocery store.
If you received:
- CP504
- LT11 / Letter 1058
- Final Notice of Intent to Levy
…you’re already in the danger zone.
But a properly documented Collection Due Process (CDP) or Request for a Hold can freeze enforcement long enough to build a real solution.
- December Is Perfect for a “Financial Snapshot” for OIC
If your income dipped this year—or your expenses rose—December financials often show the lowest point of the year.
That means:
Better chances of qualification for an Offer in Compromise (DATC).
The IRS calculates “ability to pay” month by month.
A December dip is your friend.
- Don’t Go Into January Blind
If you owe back taxes, here’s your simple December checklist:
✔ Pull IRS transcripts
✔ Review notices expiring in December or January
✔ Document income + expenses for the year
✔ Freeze collections if needed
✔ Decide whether you’re pursuing:
- Installment Agreement
- Offer in Compromise
- Penalty Relief
- Unfiled returns
- Hardship status (CNC)
Need help before the calendar turns?
December is the month to act—not because it’s festive, but because the IRS doesn’t take a holiday nap.
Schedule an Appointment Below!
M.A. Rubin CPA, PLLC
Tel: 833-MA-Rubin (627-8246)
Email: Blog@RubinTaxRelief.com
Disclaimer: This blog post is for informational purposes only and does not constitute legal or tax advice. Consult with a qualified professional for specific advice regarding your business.
