IRS Law Blog

My response to a reader’s question about what happens to your bank account after the IRS hits it with a levy. The IRS has levied my bank account and there was not enough funds to...

When you make a payment to the IRS, it will be automatically applied to your account in a manner that is in the IRS’s best interest. But what is best for the IRS in handling...

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...

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,...

What to expect from the IRS collection division in 2010: 1.     More aggressive IRS tax lien filing practices. IRS Revenue Officers have been instructed to make decisions on the filing of Federal tax liens...

If you find yourself in an IRS pickle, there are three IRS employees you are most likely to come face to face with.  Those are Revenue Officers, Revenue Agents and Special Agents.  Here is what...

In an unprecedented hiring move, the IRS is bringing on board almost 2.000 new Revenue Officers, starting this fall (2009).  This is a 35% increase in high level IRS collection enforcement staffing. The ramp up...

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 is hiring revenue agents (auditors), revenue officers (collectors), and special agents (criminal investigators).  This has been made public by the IRS, but I attended a joint conference with the IRS last week in...

After conducting an extensive review of their use of outside private debt collectors, the IRS has decided to eliminate the program in its entirety.  The program lasted for all of 30 months. But the IRS...

IRS Revenue Officers are the most experienced and sophisticated collection employees within the IRS. They work high dollar cases identified by the IRS to be of significance.  Focus is often given to business cases, employment tax liabilities,...

When negotiating with IRS Revenue Officers, it is important to remember the many enforcement tools they have at their disposal.  These powers include: 1.     Filing a Federal tax lien securing the IRS’s interest...

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...

1.     Be courteous and respectful.  You will get nowhere with an angry or condescending attitude, and will just give the IRS reason to come down harder on you.  When your head is in the mouth...