Howard Levy is a Cincinnati tax attorney with the experience to find solutions to your IRS problems.

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Is there such a thing as a “hardship status” with the IRS?

By Howard S. Levy, Esq., Currently Not Collectible, Economic hardship and the IRS, IRS Financial Statements, IRS levies and property seizures, Offer in compromise, Statute of limitations on collections

If you cannot pay your delinquent taxes because of an economic hardship, the IRS can suspend collection efforts against you.  This does not mean your debt is forgiven; just that the IRS will defer collection and not take your wages or bank account. Internal Revenue Service Policy Statement 5-71 permits hardship status on IRS accounts, as follows: If there are limited assets or income but it is determined that levy action would create a hardship, the liability may be reported as currently not collectible. A hardship exists if the levy action prevents the taxpayer from meeting necessary ... Read More

IRS levies on Social Security benefits – enforced collection on those who can least afford it

By Howard S. Levy, Esq., Currently Not Collectible, Economic hardship and the IRS, IRS Collection Problems, IRS levies and property seizures

I have seen an increase in calls to my office from retirees who have received an IRS levy on their Social Security benefits.  In most every case, the levy (1) relates to conduct from self-employment when they were younger, and that conduct has long ago ended and (2) creates a substantial hardship for the retiree, who needs the levied money for to pay for prescriptions, food, utilities and rent. The IRS is authorized to levy on Social Security benefits under section 6331(h) of the Internal Revenue Code.  These levies are continuous and take 15% of Social Security benefit, a real hardship to ... Read More

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Howard S. Levy

A former IRS trial attorney, Howard Levy has over 20 years of experience representing individuals and companies facing tax controversies.

IRS Practice Areas

  • Automated Collection Service
    (46)
  • Bankruptcy and the IRS
    (39)
  • Criminal investigation
    (10)
  • Currently Not Collectible
    (24)
  • Economic hardship and the IRS
    (17)
  • Employment taxes
    (18)
  • Innocent spouse
    (9)
  • Installment agreements
    (34)
  • Interest and penalties
    (13)
  • IRS Audits
    (29)
  • IRS collection notices
    (28)
  • IRS Financial Statements
    (37)
  • IRS levies and property seizures
    (65)
  • Offer in compromise
    (61)
  • Revenue Officers
    (43)
  • Statute of limitations on collections
    (30)
  • Tax Court
    (17)
  • Tax liens
    (8)
  • Trust fund recovery penalty
    (21)
  • Unfiled returns
    (26)

Learn the Basics

When do I know it’s right to file an offer in compromise? 5 top reasons.

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

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Is there such a thing as a hardship status with the IRS?

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Defaulted on your IRS installment agreement? Where do you turn now?

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Will bankruptcy help in getting the IRS to release a levy or seizure?

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