Fresh Start (initiative)

The Fresh Start initiative was a policy introduced by the U.S. government in 2004 to help individuals with prior tax debts regain financial stability. It allowed eligible taxpayers who owed IRS back taxes and had filed all required returns to have their debts re-evaluated, often reducing the total amount owed or establishing manageable payment plans. The goal was to give struggling taxpayers a “fresh start,” encouraging compliance and reducing the burden of unpaid taxes. This initiative aimed to promote fairness and give taxpayers a chance to rebuild their financial lives without the constant pressure of unresolved tax liabilities.