IRS Collections, Liens & Levies

TOPICS / PROCEDURE

October 1, 2023

Rethinking international penalty administration

This item explores the Farhy decision and its impact on international penalties.

August 1, 2023

Litigation costs denied; IRS substantially justified in its position

Award of litigation costs denied because IRS’s position was substantially justified.

May 11, 2023

IRS backlog lessens; agency plans to resume collection notices

The IRS said all returns received for tax year 2021 or earlier have been processed if the returns had no errors or did not require further review.

March 1, 2023

Trusts held to be nominees of delinquent taxpayer

Two trusts held to be nominees of individual taxpayer.

February 1, 2023

90-day deadline for filing Tax Court petition in deficiency case is jurisdictional

Deadline for filing a Tax Court petition in a deficiency case is jurisdictional.

January 5, 2023

TIGTA: 14,000 taxpayers improperly subject to private collection agencies

A TIGTA audit report says the IRS wrongly included over 14,000 low-income taxpayers among those subject to private collection agencies. The IRS disputed the report, saying those taxpayers aren’t protected by the Taxpayer First Act.

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