Mark’s drinking caused his life to fall apart, and he has only begun to put it back together. Sober for two years, Mark now works in a local big-box retail store. He sleeps and commutes to work in a car borrowed from his former in-laws. He sometimes spends the night on the couch of a family member.

Hanging over Mark’s head were liens for collection of back taxes that he did not pay when his medical practice folded. Mark’s income is so much lower in his current circumstances that the arrearages are insurmountable in his lifetime. MWLS represented Mark before the Massachusetts Department of Revenue in an application for hardship relief. The tax examiner agreed to forebear enforcement of the liens for twelve months. At that time, the case will be reviewed again. It is possible that Mark will need to put together a payment plan to address the back taxes.

In the meantime, Mark is saving what he can from his small paycheck to put towards his own apartment. This year of forbearance will give Mark the chance to stabilize himself and to maintain his sobriety.