IRS Collections, Liens & Levies

TOPICS / PROCEDURE

January 1, 2023

28 years after assessment, IRS collection suit is still timely

The statute of limitation was tolled from the time of an appellate decision until the Supreme Court denied a petition for a writ of certiorari.

September 1, 2022

No relief for trust fund recovery penalty

A TFRP liability is not eligible for Sec. 6015 innocent-spouse relief because it is not a liability related to a joint return.

September 1, 2022

Offer in compromise not deemed accepted

An offer in compromise submitted during a Collection Due Process proceeding is not deemed accepted under Sec. 7122(f) if it is returned to the taxpayer within 24 months of submission.

August 1, 2022

IRS may enforce lien to pay off deceased life partner’s tax debts

Property of a taxpayer may be used to satisfy the tax liabilities of a life partner.

July 1, 2022

Passport revocation as a collection tool

Taxpayers can lose their US passports over unpaid tax debts meeting certain criteria, and courts have only limited jurisdiction to review a certification or remedy it.

July 1, 2022

Interest claim limitation periods, including for ‘net rate’ netting claims

This item focuses on interest netting between different tax periods and/or types of tax (“net rate” netting claims).

June 17, 2022

IRS voice bots help set up payment plans

The IRS deploys more AI-powered phone abilities, enabling taxpayers calling the Service to authenticate their identifies and arrange to pay tax liabilities.

March 1, 2022

Lien is invalid because IRS did not verify notices of deficiency

Lien held invalid because settlement officer did not properly verify that notices of deficiency had been issued to taxpayer and sent to his last known address.

November 1, 2021

Corporation not covered by economic hardship exception

The economic hardship exception to a levy does not apply to corporations.

June 1, 2021

Sec. 7345 does not violate constitutional right to travel

Sec. 7345 does not violate the Fifth Amendment because it does not prohibit international travel.

April 1, 2021

Practical highlights of recent tax research

This article looks at recent academic research of interest to tax practitioners.

April 1, 2021

Validity of notice is based on how and where it was sent, not who received it

The notice of a right to a CDP hearing is valid if it is properly sent to the taxpayer’s last known address,
regardless of who receives it at that address.

October 1, 2020

Taxpayer allowed to challenge underlying liability in CDP hearing

A taxpayer did not have an opportunity to challenge a trust fund recovery penalty where he did not receive a letter that scheduled an Appeals conference.

October 1, 2020

TFRP: A possible second financial crisis for business owners

Employers should beware of the trust fund recovery penalty.

August 1, 2020

Penalty defenses and the supervisory-approval requirement

Under Sec. 6751(b)(1), many penalties cannot be assessed by the IRS before written managerial approval is obtained by the immediate supervisor of the person making the initial determination of the penalties. This article discusses which penalties Sec. 6751(b)(1) applies to, when an initial determination of a penalty occurs, whose
approval is required, and other issues regarding the written-supervisory approval requirement.

July 1, 2020