Collection due process appeals: Stop the IRS collection machinery, negotiate one on one

If you owe the IRS back taxes, it is not always enough to just be “right” when negotiating with the government.
You need to be right, but you also need to be in the right place and working with the right IRS person.  This increases the likelihood of a fair and impartial review of your case.
Getting to the [...]

Can the IRS take my property without telling me first?

In most every case, the IRS cannot take your property until they send you a letter stating their intentions.  This letter – called a “Final Notice of Intent to Levy” - is the government’s last attempt to reach you before they start levying your wages, bank accounts or other property.
The Final Notice of Intent to Levy gives you very important rights [...]

Your word against the IRS – you lose?

“I know I filed it, but the IRS tells me they never received it.”
Tax returns – lost.  Collection appeals – misplaced.  Innocent spouse claims – never processed.
The reality is that the IRS does lose incoming mail.  It is the exception, not the rule, but it happens.
And when it happens, it can be difficult to convince [...]

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 [...]