CPA-Referred Collections
Attorney-drafted demand letters for your clients' uncollectible receivables — collect or document for tax write-off
The Problem Every CPA Knows
Your client has $10,000, $25,000, $50,000 or more in aging receivables. 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 receivables, defaulted loans, or uncollectible debts 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
Volume Pricing
Anonymized Results
What Types of Debts I Collect
| 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 |
| Promissory notes | $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 |
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
For CPAs & Bookkeepers: How to Refer
- Email me at owner@terms.law with:
- Client name and contact
- Debtor name(s) and amounts
- Brief description (unpaid invoice, 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, I can help — collect or document for write-off.
Email owner@terms.law