If I file bankruptcy on the IRS, but my spouse does not, will the filing stop the IRS to both of us?

When a bankruptcy is filed on the IRS, Section 362 of the Bankruptcy Code imposes what is called an “automatic stay” on collection activity by creditors, including the IRS.  The automatic stay requires the IRS to release any levys and to cease any further collection action.
But what if a husband and wife owe back taxes on joint [...]

Can the IRS conduct a collection interview at your house or business?

IRS Revenue Officers continue to become more aggressive in the field. Here is a new approach to look for:
I had a recent case in which a Revenue Officer sent my client a notice stating that that there would be an interview at my client’s house.  These meetings usually take place at an IRS office.  It [...]

Go back six years to get current on unfiled returns.

In most cases, the IRS will require the past six years of unfiled tax returns for an account to be considered current.  This is a written directive of the IRS, found in IRS Policy Statement 5-133, “Delinquent Returns - Enforcement of Filing Requirements”.  
If the unfiled returns have a balance due, the amount you owe will double [...]

How does the IRS value retirement accounts in an offer in compromise?

I recently received a email question inquiring about how the IRS values retirement assets in an offer in compromise.
If you do not have the right to access the retirement money, then neither does the IRS, and it is not included in the value of a compromise. In other words, the IRS steps into your shoes. [...]