CPA-Referred Collections
Attorney-drafted demand letters for your business clients' receivables owed by other businesses: collect, or document the effort for a tax write-off
The Problem Every CPA Knows
Your business client has $10,000, $25,000, $50,000 or more in aging receivables owed by other businesses. They've sent polite emails. They've called. Nothing worked. The receivable sits on the books, inflating revenue that doesn't exist.
You have two choices:
- Collect it, turn that receivable into cash
- Write it off, claim an IRC §166 bad debt deduction and recover 20-37% through tax savings
Either way, your client needs an attorney-drafted demand letter. That's where I come in.
How It Works
Aging business-to-business receivables or defaulted commercial loans on your client's books
Email account details + documentation. I review and confirm scope within 24 hours.
Attorney-drafted, sent via certified mail + email within 48 hours of engagement
Debtor pays → collection success. Doesn't pay → IRC §166 package for your files
Pricing
Each business debtor is a separate demand matter. Attorney demand engagements start at $2,500 per debtor for claims up to about $30,000, after a conflict and scope check, and larger or more complex disputes start higher on the same published ladder. I do not offer volume or per-account collection pricing.
Anonymized Results
What Types of Business Receivables I Take
| Debt Type | Typical Amount | Legal Basis |
|---|---|---|
| Unpaid professional services | $5,000 - $100,000 | Breach of contract, account stated, unjust enrichment |
| B2B invoices | $2,500 - $250,000 | Contract breach + CC §1717 attorney fees |
| Commercial promissory notes (business borrowers) | $10,000 - $500,000 | UCC Article 3, acceleration, default interest |
| Retainer balances | $1,000 - $25,000 | Contractual obligation + account stated |
| Subcontractor/vendor | $5,000 - $50,000 | Mechanic's lien + contract breach |
| Consulting/advisory fees | $5,000 - $75,000 | Service agreement breach + quantum meruit |
Every row assumes the debtor is a business. Balances owed by individuals for personal, family, or household purposes are consumer accounts, and I do not take them.
The IRC §166 Tax Documentation Package
When collection fails, the demand letters I've sent become the foundation for a bad debt tax deduction. My IRC §166 documentation package includes:
- Chronological collection effort timeline, dates, methods, responses
- Copies of all demand letters with certified mail receipts
- Debtor financial assessment, insolvency evidence, asset analysis, bankruptcy status
- Worthlessness determination memo, why further collection is futile
- Classification recommendation, business vs. nonbusiness bad debt
- Tax year timing analysis, when to claim the deduction
Want me to write it and send it?
I take a business or commercial dispute and prepare the demand on my letterhead using AI-assisted tools. I review and approve it before delivery, remain responsible for its content, then handle delivery and review the response you get back.
Request the attorney demand engagement, starting at $2,500After a conflict check, I draft the demand on my letterhead, prepare the supporting chronology and damages figure, send it by certified mail and email, and review the first substantive response. Sergei Tokmakov, California Bar #279869.
For CPAs & Bookkeepers: How to Refer
- Email me at owner@terms.law with:
- Client name and contact
- Debtor name(s) and amounts, and whether each debtor is a business
- Brief description (unpaid business invoice, commercial loan default, etc.)
- Any contracts, invoices, or communications you have
- I'll confirm scope and pricing within 24 hours
- Client engages directly with me, I handle everything from there
- I'll coordinate with you on tax documentation if the debt proves uncollectible
I don't charge referral fees and I don't compete with your services. My role is limited to the legal demand letter and, if needed, the tax documentation or litigation.
Have Uncollectible Receivables on Your Books?
Whether you're the business owner or the CPA, if the receivables are owed by other businesses, I can help: collect, or document the effort for a write-off.
Email owner@terms.lawRelated Pages
- CPA & Accountant Dispute Demand Letters (disputing a fee, improper client contact, malpractice)
- B2B Unpaid Invoice Demand Letters
- Promissory Note Default Demands
- Pre-Suit Demand Letters for Past Due Accounts
- California Unpaid Invoice Demand
- Investment Loss Recovery Demand Letters
- IRC §166 Bad Debt Tax Documentation Guide