1Which taxpayer(s) will require the services of an individual credentialed under Circular 230? They are all seeking professional assistance in resolving their tax issue.

Austin. He had never filed a tax return or paid taxes late until last year. He would like to request a first-time penalty abatement.

Lance and Jennifer. They received a collection notice and want to file an appeal.

Owen. He received a notice from the IRS and needs help interpreting it.

Sam and Julie. They have a balance due they cannot pay in full and would like to enter into a payment agreement with the IRS.