This is a complex question that would take days if not weeks to teach.  That being said here are a few tips to help you get started.  If you prepare tax returns, look toward your existing clients.  Chances are they do not have unfiled returns but you never know.  If your client is a company or an individual that had a company with employees, there may be payroll tax issues (see Payroll Tax section for more information).  This is a good place to start.  Next see if your clients have unpaid income or payroll taxes.  The chances of having unpaid taxes for existing clients is higher than unfiled returns.  Preparing a streamlined installment agreement is “low hanging fruit” that allows you to resolve a client’s issues and earn substantial revenue for relatively easy work.  Once you have completed a few cases for existing clients, you can branch out and seek outside clients that may need more complex solutions.  An effective way for anyone practicing in this area to gain clients is to engage in business networking.  By doing so you have the opportunity to meet other individuals and professionals who have clients with tax issues.   Be sure to meet CPA’s.  It may seem counter-intuitive but they are a great source for this type of work.