IRS Law Blog

Negotiating with the IRS can be frustrating for the uninitiated.  Intimidating.  Overwhelming. Stressful.  Not the best way to feel when entering into a negotiation, much less when the party on the other side has the...

You’ve made it – reached account resolution with the IRS by entering into an installment agreement to repay your taxes.  You may have had to negotiate with a local IRS Revenue Officer, or over the...

The IRS has two main sources of carrying out its work in collecting taxes:  local Revenue Officers and its Automated Collection Service. When you get that call or letter from IRS collections, it’s important to...

When working with an IRS Revenue Officer, there are two warning signs that levy action is imminent. The first sign is the IRS Final Notice of Intent to Levy.  This notice is required by law...

There are many options to resolve an unpaid tax liability – you can agree with the IRS to make monthly installment payments, reach a settlement with an offer in compromise, eliminate the taxes in bankruptcy,...

The Internal Revenue Code does not make it easy to understand how Federal tax liens work.  Hopefully, that is what I am here for. The starting point to understanding your tax lien is to know...

My clients with IRS collection problem come to me with different ideas about what will happen to them because they did not pay their taxes.  Is the IRS going to show up one day and...

If you owe the IRS back taxes, the IRS is required to give you a 30 day notice before they can start to levy and seize your property.  This warning of levy action is required...

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...

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...

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 –...

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...

A funny thing happened to me on the way to my mailbox today. There was a letter from the IRS.  Sure, I get plenty of IRS mail everyday – I am an IRS defense attorney....

Here are the final five situations to look for when the IRS cannot take collection action: When the value of the property is protected by exemptions provided by Section 6334 of the Internal Revenue Code....

Here are five more situations in which the IRS is barred from taking collection action against you: When the timeframe to collect the liability has expired.  The IRS has 10 years to collect a liability...

The list of when the IRS cannot take property is fairly extensive, so I will do this in parts to break it down simply. Here is Part I of when the IRS is prohibited from...

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...