Client, whose business has been struggling due to COVID-19, seeks assistance with a tax issue. She and her husband file their returns jointly. In 2015, client filed her taxes without assistance and had an almost $16,000 balance due, which she has been unable to pay. At the time, she owned her business as a sole proprietorship. The IRS has seized her subsequent tax refunds, and has sent her case to a debt collection agency. Between 2016 and 2019, an accountant helped client with her taxes and to ultimately turn her company into an S Corp. However, there have been additional issues with her PA state income tax returns, as well as her City of Philadelphia returns. The accountant filed her 2018 federal taxes late, and has not filed her 2019 return at all. Client would like to negotiate a payment plan for the 2015 balance, as well as sort out any remaining issues with her city, state, and federal returns from 2016 through 2019. A volunteer is needed to help client negotiate with taxing agencies and to counsel client on existing tax issues.