Can a Tax Attorney Help With Back Taxes? (w/Examples) + FAQs

Yes, a tax attorney can help you with back taxes. They use federal laws to protect your money and your rights. Their main job is to stop the IRS from taking your paycheck or your bank account. They also fix old tax returns and negotiate lower payments for you.

The biggest problem you face is Internal Revenue Code Section 6331. This law gives the IRS the power to take your property without asking a judge first. They can empty your bank account or take your wages. This happens if you do not pay your tax bill after they ask.

Did you know that in 2024, the IRS only accepted about 21% of settlement offers? That means most people who try to settle their debt alone get rejected. A tax attorney helps you be part of the winning group.

🛑 Stop Collections: You will learn how to stop the IRS from taking your money immediately.
📉 Lower Debt: You will find out how to legally pay less than you owe.
🏛️ Court Rules: You will see how specific laws protect you from aggressive collectors.
📝 Fix Forms: You will learn which specific lines on IRS forms trap people into bad deals.
🛡️ Personal Protection: You will understand how to keep your personal savings safe from business taxes.

The IRS Power to Seize Your Stuff

The IRS is different from other debt collectors. Most people you owe money to must take you to court first. The IRS does not have to do that. They can use IRC Section 6331 to take your things directly.

You might ignore their letters because you are scared. This is a dangerous mistake. If you ignore them, the law allows them to start a levy. A levy is when they legally steal your cash to pay your bill.

The consequence of waiting is severe. Your employer might receive a notice to send a huge part of your paycheck to the IRS. This leaves you with very little money to pay for rent or food.

The government can also take money from others who owe you. If you are a contractor, they can demand your clients pay the IRS instead of you. This not only takes your money but ruins your reputation.

Action	Consequence
You ignore the Final Notice of Intent to Levy.	The IRS takes the money directly from your bank account 30 days later.
You change banks to hide your money.	The IRS finds the new bank and freezes those funds too.
You fail to pick up certified mail.	The IRS assumes you received it and starts collection actions anyway.
You ignore letters about a tax lien.	The IRS files a public document that ruins your credit score immediately.
You try to sell your house with a lien.	The IRS takes all the profit from the sale to pay the debt.

Understanding the Notice Stream

The IRS does not surprise you instantly. They must send you a series of letters first. This is required by law. The first letter is usually a CP14 Notice.

This letter simply says you owe money. It lists the tax, the interest, and the penalty. It is a bill. If you pay it, the problem goes away.

If you do not pay, you get a CP501 Notice. This is a friendly reminder. It says they have not received payment yet. You still have time to fix this easily.

Next comes the CP503 Notice. The tone gets more serious. They tell you that they will start looking for your assets soon. They are warning you that action is coming.

Finally, you get the CP504 Notice. This is the “Notice of Intent to Levy.” They can now take your state tax refund. They are one step away from taking your wages.

The last and most dangerous letter is the LT11 Notice. This is the “Final Notice.” You have 30 days to appeal. If you do nothing, they can empty your bank account.

The Difference Between a Lien and a Levy

Many people confuse a lien with a levy. They are very different legal tools. A Federal Tax Lien is a claim on your property. It is like a “sticky note” on your house that says “The IRS owns a piece of this.”

A lien does not take your money today. It secures the government’s interest for the future. It stops you from selling your car or house without paying them. It also hurts your ability to borrow money.

A Levy is an action. It is when the IRS actually takes the property. A lien is a threat; a levy is the attack. A tax attorney uses different strategies to stop each one.

You can appeal a lien if the IRS did not follow the rules. You can also ask for a “Certificate of Subordination.” This lets a bank lend you money even with the lien in place. This is complex and requires legal help.

Why Most Settlement Offers Fail

You may have heard you can settle for “pennies on the dollar.” This program is called an Offer in Compromise (OIC). It allows you to pay a small amount to settle a big debt. It is based on IRC Section 7122.

The problem is that the IRS is very strict. They do not accept offers just because you want them to. They only accept offers if they think they can never collect the full amount. They look at your “Reasonable Collection Potential.”

This leads to a painful consequence for many. You might apply and tell them all about your savings. They reject your offer because you have too much money. Then they use that information to take your savings immediately.

The IRS calculates your ability to pay using a specific formula. They look at your “Quick Sale Value” of your assets. This is usually 80% of what your house or car is worth.

Then they look at your future income. They take your monthly spare cash and multiply it by 12 or 24. If you have $500 left over each month, they multiply that by 12. That adds $6,000 to your settlement cost.

Action	Consequence
You submit an offer without calculating RCP.	The IRS rejects your offer and now knows exactly where you bank.
You leave out a small asset on Form 433-A.	The IRS denies your offer for “failure to disclose” and may audit you.
You apply while you haven’t filed 2023 taxes.	The IRS automatically returns your application without even looking at it.
You spend your savings on a vacation before applying.	The IRS counts that money as a “dissipated asset” and demands you pay it anyway.
You try to transfer your car to your brother.	The IRS calls this a “fraudulent conveyance” and reverses the transfer.

The Math Behind the Offer

Let’s look at the math a tax attorney does. Suppose you owe $50,000. You have a car worth $10,000. You have $2,000 in the bank.

Your monthly income is $4,000. The IRS allows you to spend $3,500 on living expenses. This leaves you with $500 of “disposable income” every month.

The IRS math says: Car Value ($8,000) + Bank ($2,000) + Income ($500 x 12). That equals $16,000. This is your minimum offer amount.

If you offer $5,000, they will say no. They know you can afford $16,000. A tax attorney helps you prove your living expenses are actually higher. This lowers your disposable income and lowers your settlement offer.

The “Dissipated Asset” Trap

This is a common trap for people. You might see your tax bill and decide to spend your savings quickly. You might pay off your credit cards or buy a new TV.

The IRS looks back at your spending. If they see you spent money just to avoid paying them, they count it anyway. They say, “You had the money, and you gave it away.”

They will add that spent money back into your settlement calculation. Now you have no cash, but the IRS still demands a high payment. You cannot trick the system this way.

The “Trust Fund” Trap for Business Owners

Business owners face a scary rule called the Trust Fund Recovery Penalty. This comes from IRC Section 6672. It says you are personally responsible for your employees’ withholding taxes. This is the money you took out of their checks for Social Security.

You cannot hide behind your corporation or LLC here. If your business does not pay, the IRS looks at you personally. They can take your personal house, car, and savings. It does not matter if your business goes bankrupt.

The consequence is a 100% penalty. If your business owes $50,000 in payroll taxes, you personally owe $50,000. This debt often cannot be wiped out in bankruptcy.

Even if you are just an employee, you can be at risk. If you have the power to sign checks, the IRS can target you. They target anyone who is “willful and responsible.”

Action	Consequence
You pay the rent instead of payroll taxes.	The IRS considers this “willful” non-payment and fines you personally.
You close the business to start a new one.	The IRS moves the payroll debt to your personal social security number.
You ignore the interview request (Form 4180).	The IRS assumes you are guilty and assesses the penalty against you.
You blame your accountant for not paying.	The IRS says it was your job to supervise the accountant, so you still pay.
You resign from the company.	The IRS can still chase you for taxes from the time you were working there.

Who Is a “Responsible Person”?

The IRS casts a wide net. You do not have to be the owner. You could be a treasurer. You could be a payroll manager. You could even be a volunteer on a non-profit board.

If you had the duty to collect and pay the tax, you are responsible. If you had the power to direct funds, you are responsible. A tax attorney defends you by proving you did not have this power.

They might prove you were just following orders. They might prove you did not know the taxes were unpaid. This defense must be done carefully during the “4180 Interview.”

The 4180 Interview

This is a trap interview. A Revenue Officer will ask you to come in for a chat. They will ask simple questions like “Did you sign checks?” and “Did you know bills were being paid?”

They are filling out Form 4180. This form gathers evidence to charge you personally. You should never go to this interview alone.

A tax attorney will attend with you. They will object to unfair questions. They will ensure your answers are clear and not twisted. This interview decides if you lose your personal savings.

Real Life: The “Ostrich” Strategy Fails

Scenario: Mike owns a small construction company. He falls behind on $40,000 of payroll taxes. He gets a scary letter but puts it in a drawer. He thinks he can make it up next month.

The IRS Action: A Revenue Officer visits his office. She interviews his secretary to find out who signs the checks. She finds out Mike decides who gets paid.

The Result: The IRS assesses the Trust Fund Recovery Penalty against Mike. They place a lien on his personal home. Now Mike cannot sell his house or refinance it until he pays the $40,000.

Scenario: Sarah is a freelance graphic designer. She made $80,000 last year but saved nothing for taxes. She files her return but does not send a check.

The IRS Action: Sarah ignores the CP14 and CP504 notices. The IRS sends a levy notice to her biggest client. The client receives a legal order to pay the IRS instead of Sarah.

The Result: The client pays the IRS everything they owe Sarah. The client also fires Sarah because they do not want legal trouble. Sarah loses her income and her reputation.

Scenario: John inherits money and pays off his credit cards. He owes the IRS $20,000 from three years ago. He applies for an Offer in Compromise for $1,000.

The IRS Action: The IRS reviews his bank statements. They see he had $20,000 last month and spent it on Visa and Mastercard. They deny the offer.

The Result: The IRS says John “dissipated assets.” They demand the full $20,000. John has no money left because he paid the credit cards. He is now in a worse position.

Common Mistakes People Make With Forms

Form 433-A is the Collection Information Statement. It is the most important form you will file. It tells the IRS everything about your financial life. A tax attorney fills this out very carefully.

Mistake 1: Listing your expenses as they truly are.
The IRS has “National Standards” for food and housing. If you spend $2,000 on food but the standard is $800, they only count $800. They say you have $1,200 extra to pay them, even if you don’t.

Mistake 2: Guessing on asset values.
You might guess your car is worth $10,000. If it is really worth $6,000, you just told the IRS you can pay $4,000 more than you can. You must use accurate “quick sale” values.

Mistake 3: Signing Form 9465 blindly.
This form sets up a monthly payment plan. If you agree to pay $500 but can only afford $200, you will default. Defaulting brings back all the penalties and threats of levy.

Mistake 4: Forgetting about future taxes.
You list your income but forget you have to save for next year’s taxes. The IRS will take all your money today. Then you will fail to pay next year and be in trouble again.

Mistake 5: Ignoring state tax expenses.
You must list your monthly payments to the state tax board. If you forget this, the IRS thinks you have extra money. You will end up defaulting on one of the agreements.

The Danger of “Actual” vs. “Standard” Expenses

The IRS uses charts to decide what you need to live. They have charts for food, clothing, and housekeeping. They also have charts for housing and utilities based on your county.

If you have a high car payment, they might not care. They only allow the “standard” transportation cost. If your car payment is $800 but the standard is $500, you lose.

You have to pay the difference out of your food money. A tax attorney knows how to argue for “variance.” They can prove you need that specific car for work or health reasons.

Attorney vs. CPA vs. DIY

You need to know who to hire. A CPA is great for filing tax returns. A tax attorney is trained to fight legal battles.

Professional	Role	Best For
Tax Attorney	Legal advocate	Tax court, fraud, audits, severe debt, levies.
CPA	Accountant	Filing returns, organizing books, routine audits.
Enrolled Agent	Tax specialist	Standard collections, filing returns, payment plans.
Tax Preparer	Form filler	Simple yearly tax returns only.
DIY Software	Automation	Very simple returns with no debt issues.

What is Attorney-Client Privilege?

This is a special secret protection. Anything you tell your lawyer is secret. The IRS cannot force your lawyer to tell them what you said.

This is not true for CPAs. If the IRS takes your CPA to court, the CPA might have to answer questions. They might have to reveal that you told them about hidden income.

This protection is critical in criminal cases. If you made a mistake that looks like fraud, you need a lawyer. You need to be able to tell the truth without fear.

Do’s and Don’ts of Handling Back Taxes

DO:

Open every letter: The deadlines in IRS letters are real and strict.
File missing returns: You cannot get a deal if you have unfiled tax returns.
Hire a pro for payroll tax: The personal risk is too high to handle alone.
Request a Collection Due Process hearing: This stops the levy while you negotiate.
Be honest: Lying on federal forms is a crime called perjury.
Keep good records: Save every receipt to prove your expenses on Form 433-A.
Pay current taxes first: Stop the bleeding before you fix the old wound.
Check the statute of limitations: Make sure the debt is not about to expire.

DON’T:

Extend the statute of limitations: Don’t sign waivers without a lawyer.
Meet a Revenue Officer alone: They are trained investigators.
Use your payroll money for rent: This is considered “willful” non-payment.
Ignore the 30-day notice: This is your last chance to stop a bank levy.
Trust “pennies on the dollar” ads: Most are scams that take your money.
Transfer assets to friends: This is fraud and the IRS will reverse it.
Argue the law is illegal: “Protestor” arguments lead to huge fines.
Miss a deadline by one day: The IRS is unforgiving with time limits.

Pros and Cons of Hiring a Tax Attorney

Pros	Cons
Attorney-Client Privilege: The IRS cannot force your lawyer to testify against you.	Cost: Attorneys are usually more expensive than CPAs or Enrolled Agents.
Court Access: Only attorneys can represent you in certain Federal Courts.	Overkill: You might not need a lawyer for a simple $2,000 debt.
Negotiation Skills: They know legal arguments to reduce penalties.	Time: Legal processes can move slowly and take months.
Protection: They handle all communication so you don’t talk to the IRS.	No Guarantees: A lawyer cannot force the IRS to break the law for you.
Complex Cases: Essential for payroll tax or fraud issues.	Intimidation: Some people find lawyers intimidating to work with.
Peace of Mind: You stop worrying about the mail every day.	Ongoing Fees: If the case drags on, hourly fees can add up.

Step-by-Step: The Offer in Compromise Process

Step 1: Gather Financials.
You must find every bank statement, pay stub, and bill for the last three to six months. You need to prove exactly what you own and what you spend. You also need retirement account statements and life insurance policies.

Step 2: Calculate RCP.
You calculate your “Reasonable Collection Potential.” This is your spare monthly income multiplied by 12 or 24, plus your assets. If this number is higher than your debt, you do not qualify. You must be precise with this math.

Step 3: Fill Out Form 656.
You enter your personal info and the offer amount. You must check the box for “Doubt as to Collectibility” if you just can’t pay. You must include the application fee unless you are low-income. You also need to include the initial payment.

Step 4: Submit and Wait.
Mail the package to the correct IRS address. It can take 6 to 24 months for an answer. While you wait, you must file and pay all new taxes on time. If you miss a new tax payment, they reject the offer.

Step 5: Negotiate.
An Offer Examiner will review your file. They will argue that your expenses are too high. They will try to increase your offer amount. Your attorney will fight back with evidence.

Step 6: Acceptance or Appeal.
If they accept, you must pay the agreed amount. You also must stay perfect on your taxes for the next 5 years. If they reject it, you can appeal to the IRS Appeals Office.

What is “Doubt as to Liability”?

There is another type of Offer in Compromise. It is called “Doubt as to Liability.” This is used when you don’t actually owe the money.

Maybe the IRS made a mistake on your audit. Maybe they assessed a tax for a year you didn’t work. You use Form 656-L for this.

You do not need to show your financial statements for this. You only need to prove the tax is wrong. This is a legal argument, not a financial one.

The Types of Installment Agreements

If you cannot settle, you can pay over time. There are many different payment plans. The IRS calls these “Installment Agreements.”

1. Guaranteed Installment Agreement.
This is for small debts under $10,000. The IRS must accept this if you qualify. You have 3 years to pay. You generally do not need to show financial statements.

2. Streamlined Installment Agreement.
This is for debts up to $50,000. You have 72 months (6 years) to pay. You can set this up online. You usually avoid a tax lien with this plan.

3. Partial Payment Installment Agreement (PPIA).
This is a powerful tool. You agree to pay what you can afford, even if it doesn’t pay off the full debt. You pay a small monthly amount until the 10-year time limit runs out.

The remaining debt is forgiven at the end. This is like a “mini” Offer in Compromise. It requires full financial disclosure every two years.

4. Non-Streamlined Agreement.
This is for debts over $50,000. It is much harder to get. A Revenue Officer will demand a full financial review. They might ask you to sell assets before agreeing to the plan.

Currently Not Collectible (CNC) Status

Sometimes you truly have zero dollars to pay. You can barely afford rent and food. In this case, you ask for Currently Not Collectible status.

This puts your debt on “pause.” The IRS agrees not to levy your bank or wages. They leave you alone for a while.

However, the debt does not go away. Interest and penalties keep growing. The IRS will keep your future tax refunds to pay the debt.

Also, the IRS will likely file a tax lien against you. They want to be sure they get paid if you ever win the lottery or sell a house. CNC is a temporary shield, not a permanent fix.

You have to prove your hardship with Form 433-F. You list your income and expenses. If your income is below a certain level, they grant the status. They will review your case again in a year or two.

Innocent Spouse Relief

Sometimes you owe taxes because your husband or wife made mistakes. You might not have known they were hiding income. Innocent Spouse Relief can save you from their debt.

You must prove you did not know about the error. You also must prove it is unfair to hold you responsible. Form 8857 is used to ask for this help.

If the IRS agrees, they remove the tax debt from your name. Your spouse remains responsible for it. This is very hard to win without legal arguments.

There are three types of relief. “Classic” Innocent Spouse Relief is for audit errors. “Separation of Liability” divides the tax between you and your ex. “Equitable Relief” is for when you knew about the tax but it’s unfair to make you pay.

Separation of Liability

This allows you to split the tax bill. You calculate what you would owe if you filed separately. You only pay your share.

This is useful if you are divorced or widowed. You do not need to prove you were “innocent.” You just need to prove which income belonged to whom.

Equitable Relief

This is the “catch-all” category. Maybe you signed the tax return because you were afraid of your spouse. Maybe there was domestic abuse.

The IRS considers all the facts. They look at your education and your health. They look at if you would suffer hardship if you had to pay. A tax attorney writes a detailed letter explaining your story.

Penalty Abatement Opportunities

The IRS adds penalties when you file late or pay late. These penalties grow very fast. A tax attorney can sometimes get these removed.

You need “Reasonable Cause” to remove penalties. This means you had a good reason for failing. Examples include a serious illness, a fire, or bad advice from a tax pro.

You cannot just say “I didn’t have the money.” That is not a reasonable cause. You must write a letter citing the specific facts and laws that apply to your tragedy.

First Time Penalty Abatement (FTA)

This is a “get out of jail free” card. If you have a clean history for the last three years, you can use this. You can ask the IRS to remove the penalties for one specific year.

You do not need a sad story for this. You just need a good track record. You can often do this over the phone. A tax attorney knows exactly what to say to the agent.

However, you can only use this once every few years. You should save it for a year with a really big penalty. Do not waste it on a $50 fine.

The Collection Due Process (CDP) Hearing

This is your most powerful right. When the IRS sends a “Final Notice,” you have 30 days to ask for a hearing. You file Form 12153.

This stops all collection action immediately. The IRS cannot touch your bank account while the hearing is pending. It forces a “Settlement Officer” to review your case.

This officer is independent. They do not work for the collection department. Their job is to listen to your side. They must balance the need to collect tax with your concern for hardship.

If the Settlement Officer disagrees with you, you can go to court. You can petition the U.S. Tax Court to review the decision. This gives you even more time and protection.

Bankruptcy and Taxes

Many people think you cannot discharge taxes in bankruptcy. That is not true. You can discharge income taxes if they meet specific rules.

This is called the “3-2-240” rule. The tax must be at least 3 years old. You must have filed the return at least 2 years ago. The tax must have been assessed at least 240 days ago.

If you meet all these rules, a Chapter 7 bankruptcy can wipe out the debt entirely. The IRS gets nothing. This is a complex analysis.

You cannot discharge payroll taxes. You cannot discharge fraud penalties. You cannot discharge taxes if you filed a late return in some courts. A tax attorney works with a bankruptcy lawyer to time this perfectly.

State Tax Issues

Dealing with the IRS is one thing. Dealing with your state is another. States often have their own aggressive rules.

For example, California (FTB) and New York (DTF) are very strict. They can suspend your driver’s license if you owe them money. They can suspend your professional license, like a nursing or real estate license.

The IRS does not suspend driver’s licenses. But the State Department can revoke your Passport if you owe more than $62,000 (adjusted for inflation). This stops you from traveling internationally.

States often do not offer the same “Offer in Compromise” deals. Some states have no settlement program at all. You need a lawyer who knows the specific rules of your state.

The Audit Process: Where It All Begins

Back taxes often start with an audit. The IRS selects your return for review. They send a letter asking for proof of your deductions.

There are three main types of audits. A Correspondence Audit is done by mail. This is the most common. They ask for receipts for one specific thing, like charity.

A Office Audit requires you to go to an IRS office. You bring your boxes of receipts. You sit across from an agent who asks questions.

A Field Audit is the most serious. The agent comes to your home or business. They want to see how you live. They want to see if your lifestyle matches your reported income.

Surviving an Audit

The goal of an audit defense is to limit the scope. You want the agent to look at as little as possible. You only give them exactly what they ask for.

If they ask for 2023 bank statements, do not give them 2022. If they ask for car expenses, do not give them travel expenses. Giving too much information opens new doors for them.

A tax attorney handles all communication. They keep the agent away from you. They prevent you from saying something that hurts your case.

How to Pay the Attorney

You might wonder how to pay a lawyer if you have no money. This is a valid concern. Tax attorneys use different billing structures.

Some charge a Flat Fee. They say “I will handle your Offer in Compromise for $4,000.” This gives you certainty. You know exactly what it will cost.

Others charge an Hourly Rate. This is common for audits or tax court. You pay a retainer upfront, and they bill against it. This can get expensive if the case drags on.

Some attorneys offer payment plans. They might allow you to pay $500 a month. It is an investment to save your financial future.

FAQs

Can a tax attorney negotiate back taxes?
Yes. They can negotiate an Offer in Compromise or a partial payment plan. They use your financial hardship to prove you cannot pay the full amount.

Can I go to jail for back taxes?
No, usually. Jail is for people who lie or cheat on purpose (tax evasion). You generally do not go to jail just for owing money you cannot pay.

How much does a tax attorney cost?
It depends. Simple cases might cost $2,000 to $5,000. Complex cases with audits or tax court can cost $10,000 or more. Most charge hourly or a flat fee.

Can the IRS take my house?
Yes. They can seize your house, but it is rare. They usually prefer to take cash, wages, or retirement accounts first. Taking a primary home requires high-level approval.

Does tax debt expire?
Yes. The IRS generally has 10 years to collect tax debt. This is called the Collection Statute Expiration Date. After that, the debt is wiped clean.

Can I settle for less than I owe?
Yes, maybe. You must prove you are unable to pay the full amount before the time runs out. This is done through the Offer in Compromise program.

Will the IRS levy my wages without notice?
No. They must send a “Final Notice of Intent to Levy” first. They must give you 30 days to respond before they contact your employer.

Can a lawyer stop a wage garnishment?
Yes. A lawyer can file a collection appeal or set up a payment plan. Once a plan is in place, the IRS must stop garnishing your paycheck.

Do I have to meet the IRS in person?
No. If you hire a tax attorney, they go to the meetings for you. You do not have to speak to the IRS agent directly.

Can I discharge tax debt in bankruptcy?
Yes, sometimes. The tax debt must be for income taxes and be at least three years old. Payroll taxes and fraud penalties cannot be discharged.

What is the CSED?
It is the Collection Statute Expiration Date. This is the exact day the IRS must stop trying to collect. It is usually 10 years from the date the tax was assessed.

Can the IRS take my retirement money?
Yes. They can seize your 401(k) or IRA. However, they usually only do this for “flagrant” conduct. You can often protect these accounts by setting up a payment plan.

Does filing an extension give me more time to pay?
No. An extension only gives you more time to file the paperwork. You still must pay your estimated tax by April 15th. Interest starts running immediately.

What happens if I just ignore the IRS?
They will levy you. They will take your wages, bank accounts, and tax refunds. They will file a lien that ruins your credit. Do not ignore them.

Can I handle a simple installment agreement myself?
Yes. If you owe less than $50,000, you can likely set up a plan online. You do not need a lawyer for a simple monthly payment plan.

What if I owe more than $50,000?
Hire a pro. The IRS will demand a full financial review. They will look for assets to seize. You need a lawyer to protect your property in this process.

Does marriage affect my back taxes?
It can. If you file jointly, you become responsible for your spouse’s debt. You should consult a lawyer before filing jointly with someone who owes back taxes.

Can the IRS take my passport?
Yes. If you have “seriously delinquent tax debt,” the State Department can revoke your passport. You must set up a payment plan to get it back.

What is a tax lien withdrawal?
It removes the public notice. If you pay your debt or set up a Direct Debit plan, you can ask the IRS to withdraw the lien. This helps your credit score.

Can I sell my house if I have a tax lien?
Yes, but the IRS gets paid first. The title company will send the tax money to the IRS from your proceeds. You keep what is left over.

Related reading