Produce and host a reality television show focusing on the lives of people with tax problems and opportunities.

Americans living ordinary lives battle with the extraordinarily complex tax code. For some, the challenge is too great and the result is not filing, filing late or filing an inaccurate tax return. For others, tax planning is a primary objective in their financial strategy to reduce or avoid taxes. Lastly, some individuals intentionally evade taxes. Many from each group end up in TaxHelI facing huge penalties, interest and back taxes. Others take the path to TaxHeaven with a goal of reducing their tax liability.

People are fascinated with other's problems. By showing the emotional side of a financial problem, viewers will find interest in ordinary taxpayers facing extraordinary challenges. Viewers will root for the good guys, laugh at the fools and show contempt for the greedy. The show will appeal to the current reality show base and may also interest professionals in the financial industry.

The staid nature of taxes, finances and authority figures dictates a serious situation. Taxpayers will display raw emotions including fear, tension and anxiety. Emotions are driven by stupidity, arrogance, greed, a sense of entitlement and rationalization. This is followed by blame, nervous laughter and vilifying the taxing authority. Contemporaneously, the TaxPro displays wisdom, intellect, calm, street smarts, and may take on the role of counselor.

Participants in the show include:

Host: Cary Kohlenberg CPA, MS Accounting, MS International Business, BBA Finance. Certified Assessor 2 Wisconsin, Licensed Real Estate Broker Wisconsin.

Participant TaxHell: Taxpayer and family members facing monetary or criminal consequences stemming from inaccurate or fraudulent returns or non-payment.

Participant - TaxHeaven: Taxpayer and family members with financial opportunities that are seeking to minimize their tax liability.

Guest CPA: CPA assigned to unravel the tax issues and find solutions including negotiating with the taxing authority and providing planning suggestions.

Bankruptcy Attorney, Divorce Attorney, Financial Advisor: Possible roles.

Taxing Authority: A retired or ex-IRS or State Revenue Agent.

Judge: In the event the case goes to trial, a judge will preside.

Host introduces taxpayer and tax pro. Facts are explained. Risks are reviewed. Conflict is presented.

Taxpayer explains how the situation arose and why they acted/behaved and pursued certain actions. Taxing authority explains worst case scenario.

Negotiations ensue.

When TaxHelI negotiations are completed with the taxing authority, three possible outcomes are available: win, compromise, loss. When TaxHeaven planning and advice is dispensed, the taxpayer wins. Regardless of the outcome, the taxpayer will describe their view, the tax pro will review facts, explain the rationale for the outcome, how things may have been done differently and dispense advice.

Near the end of the show, a feel good tax heaven / tax tip story is presented with the taxpayer reducing his tax liability (see episode 4 as example).

Sally and Tom incurred substantial medical bills for the treatment of their 6 year old son. Sally works part time and has no health insurance through her employer. Tom is a diesel mechanic with insurance coverage however the co-pay and deductible payments far surpassed what the couple could afford. Tom and Sally took out a bank loan to pay the hospital. After years of delinquency, the bank saw the bill as un-collectable and wrote off the debt. The IRS received a 1 099-C from the bank and sent Sally and Tom a notice of tax due including penalties and interest. The couple is considering bankruptcy but learns the IRS debt is non-dischargable. They turn to a tax pro for advice and learn they would have been better off filing for bankruptcy before receiving the 1 099-C. They are devastated.

Bill, for the past 7 years has owned and operated his own landscaping and snow removal business. He has 1 5 employees, a bookkeeper, files payroll taxes and has a state sales tax number. Bill has never filed a state or federal income tax return. As his business grew, several of his larger customers filed 1 099's with the IRS. Recently Bill received a notice from the IRS regarding unfiled returns and an estimated tax due plus penalties exceeding $1 25,000. Bill can pay most of the debt but doesn't know how to file old tax returns and believes the estimated tax may be in error. He has reached out to a tax pro.