IRS Collections Attorney
The IRS has several different ways of collection from Taxpayers, it can be from its automated collection systems, or by a field agent, known as Revenue Officer.
What is the IRS Collection Process?
When you file a tax return with a balance due, the IRS does not immediately assign your case to a revenue officer or begin taking money from your bank account or wages. Instead, the IRS collection process generally provides taxpayers with notices and opportunities to address their tax liabilities before enforced collection action begins.
A taxpayer’s account will typically begin in the Automated Collection System (ACS), where the IRS sends balance-due notices requesting payment. If the balance remains unpaid, the IRS will continue sending notices (such as CP504) requesting that the payment be made.
However, the most important notice is the IRS Final Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing, commonly issued as IRS Letter LT11 or Letter 1058. This notice gives taxpayers an opportunity to request a Collection Due Process hearing before the IRS begins enforced collection actions.After issuing this final notice, the IRS may proceed with collection actions, including levying bank accounts, levying wages, or taking other collection measures.
Alternatively, taxpayers with larger unpaid balances, and multiple years of unfiled tax returns may have their accounts assigned to a Revenue Officer. Unlike the Automated Collection System, a Revenue Officer is a field employee who works directly with taxpayers to investigate collection issues and resolve outstanding tax liabilities.
Revenue Officers generally have broad collection authority and may, in certain circumstances, take enforced collection action against a taxpayer’s assets, including bank accounts, wages, car, or house.
How we Help
We routinely represent individuals and businesses before the IRS and assist them with navigating complex tax issues, including:
- Securing IRS installment agreements
- Requesting and filing of Collection Due Processes hearings
- Filing of Offer in Compromises
- Seeking Currently Not Collectible status when taxpayers are facing financial hardship
- Preparing and filing of Innocent Spouse applications
- Representation before IRS Revenue Officers and, including Form 9297
- Completing IRS financial disclosures under Form 433-A
Contact us Today
If you are facing IRS collection action, need to file your returns, or are dealing with a Revenue Officer, we are here to help. Contact us today to discuss your IRS collection matter and learn how we may be able to assist.
Want to Learn More? Read out blog posts regarding IRS collections.
