An individual residing in Riverhead, New York, owing over $142,375.16 to the State of North Carolina, hired Timberline to help protect him from levy action on his accounts and provide a resolution to the assessed tax balance. Upon receiving the case, the Enrolled Agent discovered the account was under examination for two tax periods. Once the Enrolled Agent spoke to the Tax Auditor and the taxpayer, he quickly discovered that the taxpayer had in fact earned his income in another state, therefore, the assessed tax liability was invalid and inaccurate. In addition, the assessed balances for other tax periods were incorrect due to the amended tax returns never being processed properly and efficiently. During negotiations with the Tax Auditor and the State of North Carolina, the Enrolled Agent was able to complete and audit reconsideration and negotiate tax adjustments that ultimately resulted in an abatement of all outstanding tax liability, interest, and penalties. Refunds in the amount of $29,633.96 were issued to the taxpayer for overpaid taxes and interest and principal tax in the amount of $142,375.16 were removed, resulting in a total savings of $172,009.12.