Many low-income taxpayers do not fully understand the status of their tax liabilities or the notices and demands issued by the IRS. Overwhelmed clients may ignore or throw away IRS notices or may not receive them if they have recently moved or suffer from housing instability. Even if they are aware that they have tax issues, they may not be able to give the attorney much information about the issue. The attorney’s goal is to figure out what the taxpayer faces, any potential deadlines, and the taxpayer’s options. The attorney should request any IRS notices the client has and copies of any federal tax returns for the years in question. If the client does not have these documents, the attorney will have to obtain the needed information from other sources, usually from the IRS itself.