US-Based CPA Needed to File 2023–2025 Back Taxes (W‑2 + SSA) and Request Penalty Abatement

I have not filed my U.S. federal tax returns for 2023, 2024, and 2025 and need a U.S.-based CPA to get me current and handle any IRS penalties. My situation: Income: W‑2 wages + Social Security benefits (SSA‑1099) No self‑employment, no rentals, no complex investments Returns are likely simple (standard deduction) Tasks I need: Review my documents for each year (W‑2s, SSA‑1099s, any IRS notices). Prepare and file 2023, 2024, and 2025 federal returns (and state if required). Check if I qualify for First Time Abatement (FTA) or other IRS penalty relief. Draft and submit any needed penalty abatement / waiver letter or Form 843 to the IRS. Explain clearly: Whether I owe tax or will get refunds What penalties/interest are assessed The timeline and any next steps (e.g., payment plan if I owe). Requirements: Must be a licensed CPA in the United States Experience with back taxes, unfiled returns, and IRS penalty abatement Comfortable working with simple W‑2 + SSA cases for multiple years Budget: Total budget: $100–$150 USD for all three years plus penalty abatement work. I can provide all documents quickly and want to start immediately.