The IRS Fresh Start Initiative is a set of policy changes — not a single program — designed to make it easier for individuals and businesses to resolve back taxes. It expanded the Offer in Compromise program, raised the threshold for tax liens, and made installment agreements more accessible. Under Fresh Start, the IRS won't file a federal tax lien if you owe less than $10,000, and lien withdrawals are easier to get. The initiative also streamlined the process for entering a 72-month installment agreement. "Fresh Start" is often used loosely in advertising — if someone is marketing a "Fresh Start program," they're most likely referring to an installment agreement or Offer in Compromise.