IRS updates collection due process handbook

The IRS has updated its handbook on Collection Due Process appeals (Chief Counsel Notice 2009-10). Included in the handbook is internal IRS guidance on issues such as disqualified employment tax levies, levies on single member limited liability companies, ex parte communications between appeals/collection and equivalent hearings.  
Guidance for Tax Court procedures is also discussed, including District [...]

Does the IRS follow a divorce decree’s statement of responsibility to pay a joint tax liability?

IRS problems and divorce often come bundled together.  Here is my response to a question I recieved about how a divorce decree impacts the IRS in the collection of an unpaid tax liablity:
My ex was self-employed when we were married, and he never paid his taxes. I made the mistake of signing joint returns. When [...]

Tough economy + aggressive IRS = tax bankruptcy.

All recent indications are that the IRS is plowing ahead in its collection efforts under a weakening economy.  Revenue Officers continue to push hard, and there are no signs that Automated Collection Service has backed off its levy and lien filings.
The unfortunate result of this pressure is that more and more clients are turning to a [...]

Protecting retirement accounts from IRS seizure.

Retirement accounts are considered to be an investment that is protected from creditors.  But here is an interesting question from a reader about a big exception to that rule (yes, it is the IRS): 
Several years ago, I liquidated all of my retirement money to pay for gambling trips to the casinos.  My husband and I [...]

IRS to hire over 1,000 new collection personnel in 2009

After conducting an extensive review of their use of outside private debt collectors, the IRS has decided to eliminate the program in its entirety.  The program lasted for all of 30 months.  
But the IRS is not standing still.  This is not a downsizing mode. The IRS is beefing up collection efforts.
Significantly, the IRS will [...]

What to expect when an IRS Revenue Officer comes calling to your home or business.

IRS Revenue Officers are the most experienced and sophisticated collection employees within the IRS. They work high dollar cases identified by the IRS to be of significance.  Focus is often given to business cases, employment tax liabilities, repeat offenders and non-filers.  
The Revenue Officer function is localized, with their offices located near your home or business.  Revenue Officers [...]

Proposed relief for IRS interest and penalties.

In these difficult economic times, repaying the IRS is becoming harder than ever.  Installment agreements may be entered into in good faith, but while payments are being made, interest and penalties continue to run.  Every five years, interest and penalties double the original tax.  Most attempts to repay the IRS result in the amount owed increasing, not decreasing, [...]