IRS Law Blog

You promised the IRS a monthly payment that your budget could no longer bear.  Or you tried so hard to repay your back taxes that you fall behind on this year’s return.  Your intentions are good, but this has caused...

Here is a situation from a reader showing why location counts when it comes to Federal tax lien filings: The IRS has filed a tax lien against me where I live in Hamilton County, Ohio.  But I own real...

As a member of the Cincinnati Bar Association, it was exciting to see my article about solutions to today’s IRS collection problems as the cover story in March’s monthly bar journal. Here is a brief overview of the article – 5 Things...

I received a call this week from a small businessman in Cincinnati who had an IRS Revenue Officer sitting in his living room.  Technically, he did not have to let the Revenue Officer in his house,...

I received a call today from an enrolled agent for my help with a client who was having problems not only with the IRS, but credit cards as well.  As usual, my enrolled agent friend got it right –...

Tax problems do come to an end – the IRS has 10 years to collect a tax debt. But be careful:  The time the IRS has to collect can be unknowingly extended by you. The decisions you make...

A great question from a reader about discharging taxes when successive bankruptcies are filed: Mr. Levy – I hope you can help me.  I owe back taxes and filed a Chapter 13 to repay the IRS.  The Chapter...

Being successful in an offer in compromise can depend on how much you know about IRS settlement guidelines.  An offer in compromise is a negotiation – you may have points to make with the IRS that only you can...

IRS trust fund recovery penalty investigations are a sure source of unease.  Trust fund investigations can place personal liability on you for not paying your employees’ withholding taxes to the IRS. Adding to the dilemma is an IRS request during the trust fund...

The IRS has two ways to collect back taxes:  a Federal tax lien and tax levy.  A tax lien is different from an IRS levy – the lien does not result in the IRS taking your property from you.  That is done...

One of the most common concerns about owing the IRS back taxes is that they will show up one day and take your house or car from you. No matter what the IRS may tell you or...

Trying to repay the IRS in an installment agreement can be difficult.  The interest and penalties the IRS charges doubles the original amount of tax you owe every five years. Your installment agreement may keep...

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...

In today’s difficult economic times, every dollar counts.  An offer in compromise may help, but for many there is a hidden cost – lost tax refunds. Tax refunds increase the amount you pay to the IRS in...

Bankruptcy is a powerful tool in solving IRS problems – but can it stop the IRS from auditing you? A centerpiece of bankruptcy law is the concept of an “automatic stay.”    The automatic stay stops creditors...

IRS levies on those who are self-employed are serious, but it may not always be as bad as it seems. If you are self-employed, and if your right to a payment is dependent on the...

ACS can be intimidating – big, impersonal and far away on a 1-800 number. Most IRS collection letters are sent from an Automated Collection Service Center (ACS).  ACS handles the incoming calls from the collection notices....