IRS Law Blog

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...

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...

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...

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...

The IRS cannot come into your private space on their own and seize business assets or your valuable personal possessions.  They first need either: (1)   Your permission or (2)   A writ of entry...

The IRS appears to be human, and it makes legal and administrative errors when seizing property, says the Treasury Inspector General for Tax Administration (TIGTA). TIGTA just completed a review of 50 IRS property seizures...

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...

The IRS cannot take collection action against the separate income of a non-liable spouse. If separate tax returns are filed, only the person who signed and filed the return is legally obligated to pay the taxes....

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...

In the vast majority of cases, you will not lose any of your stuff to the IRS.  Most clothing and personal household belongings are beyond the scope of the IRS collection power.  Here’s why: Section...

IRS enforced collection activity continues to heat up.  Compromise settlements are down by 70% while bad debt accounts continue to accumulate.  Here are the numbers: 1.     779,000 taxpayer accounts were assigned to the IRS collection queue. 2....

IRS collection letters often look similar, and all seem intimidating. But they are not. I get calls from my clients all the time who have received IRS collection letters and are in a state of...

The IRS has announced its public auctions of seized taxpayer property for June and July, 2008.  Property being sold includes designer clothing and jewelry in New Jersey, vacant commercial real estate in Cleveland, Ohio and, yes,...