Tax Court Archives | Cincinnati IRS Tax Attorney Howard Levy

Getting the IRS to release a levy when your tax returns are unfiled

By Howard S. Levy, Esq., Automated Collection Service, Economic hardship and the IRS, IRS Appeals, IRS Financial Statements, Tax Court, Unfiled returns

When the IRS levies your wages or accounts, it is usually to get your attention. There is something the IRS wants that you have not provided - it could be a financial statement, estimated tax payments, or getting in compliance on unfiled tax returns. And to get the levy released, the IRS is usually going to condition it on, say, getting your unfiled tax returns in first. The IRS tells you that they operate on a "compliance first, levy release second" basis. But what if you cannot get the unfiled tax returns prepared quickly enough to get the levy released when you need it, which is ... Read More

IRS auditor does not believe you? 5 reasons to go to Tax Court

By Howard S. Levy, Esq., IRS Appeals, IRS audits, Notice of Deficiency, Tax Court

What do you do when you disagree with an IRS auditor? A common misperception of IRS audits is that whatever the auditor says, stands. The reality is far different - an IRS auditor's findings are not final. It's okay to disagree. You have options. The audit is not the end of the road. First, the IRS has an internal administrative appeal process for review of all audit findings. Once the auditor is done, he will send you a letter summarizing his findings, and give you 30 days to appeal. If you appeal, the case will be sent to a separate IRS office where an independent IRS appeals ... Read More

The three most urgent IRS letters, what they mean, and how to respond

By Howard S. Levy, Esq., IRS Appeals, IRS Audits, Notice of Deficiency, Tax Court, Trust fund recovery penalty

The IRS sends out a lot of mail. Any letter from the IRS should be taken seriously, but some have more legal ramifications than others. Here are three of the most important IRS letters - what they mean, and how to respond: 1. Notice of Deficiency. The IRS sends this letter out as the final notification they are going to make changes to your tax return. It is usually sent out to conclude an audit, but can also be used to create a liability for you if you have not filed a tax return. The notice of deficiency will list the changes the IRS proposes to make to your taxes - for example, ... Read More

IRS audits: If you don’t agree, you can appeal

By Howard S. Levy, Esq., IRS Appeals, IRS Audits, Tax Court, Unfiled returns

IRS audits can leave your stomach in a knot and your head in your hands, often because you feel innocent of the changes the IRS is proposing to your tax return. Notice I said proposing. An IRS audit is not simultaneously the beginning and end of your defense, with the auditor playing the role of judge and jury. An auditor's report is a proposal of what he (and probably his manager) thinks the changes should be. Auditors are sometimes right and sometimes wrong in their analysis of the law and interpretation of facts. If you disagree with the auditor, you do not have to stop ... Read More

Considering a collection due process appeal? Two reasons to file it late

By Howard S. Levy, Esq., Appeals - collection actions, Bankruptcy - Chapter 13, Bankruptcy - Chapter 7, Bankruptcy and the IRS, IRS Appeals, IRS levies and property seizures, Statute of limitations on collections, Tax Court

The ability to file a collection due process appeal is probably the most powerful right you have in defending against IRS enforcement by levy or seizure. Due process, in the context of IRS collections, means the right to reach resolution of your case before the IRS can take your property, and the right to have an outside party - the U.S. Tax Court - review the collection decisions of the IRS before they can take place. Due process in collection cases begins with the IRS sending you a Final Notice of Intent to Levy. Within 30 days of this notice, the rights of due process allow an ... Read More