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Many firms start at $10,000 owed, and one lead guide calls $30,000 or more a real sale. Below $10,000 many people can set up a plan on their own: the IRS lets most people apply online for a payment plan up to $50,000.
That is why TaxClosers packs and aged leads owe $10,000 or more. Smaller balances are sold on their own, at a lower price.
When a lead owes less than $10,000, a kind tip about the IRS online payment plan builds trust, even if it is not a case.
Business payroll tax cases are often bigger and harder. They are sold as their own lead type.
Updated October 2026. Market prices are list prices from public seller pages. Results depend on your firm. Not every lead becomes a case.
