Lien On Me Tax Relief is a women-owned tax resolution firm in Carlsbad, founded in 2023 on Faraday Avenue with a team of enrolled agents and tax attorneys focused on IRS and state debt cases. Resolution cases frequently begin after a CPA or bookkeeping firm identifies the delinquency, a referral pattern common among practices including Rockwater Associates on the same corridor. The firm handles IRS lien subordination, levy release negotiations, and Offer in Compromise filings under IRC Section 7122 for both individual taxpayers and business entities. Power-of-attorney filings on IRS Form 2848 and installment agreement signatures require notarized execution, a process streamlined through mobile notaries such as Notary Erika. Highest-complexity cases involve multi-year unfiled return reconstruction, trust fund recovery penalty defense under IRC Section 6672, and simultaneous California Franchise Tax Board and IRS resolution where combined liabilities exceed six figures.