The IRS has a lot of tools available to help it collect unpaid taxes. This includes liens, levies, and even seizing property. Congress added the ability for the IRS to certify passports for those who owe back taxes and have refused to pay. Congress provided a judicial remedy for erroneous certifications. There have not been……
Tag: IRS Debts
IRS Refunds in Collection Due Process Cases
The refrain from the Rolling Stones song, Satisfaction, says “I can’t get no satisfaction.” That is a common refrain when it comes to the IRS and owing back taxes. Congress has provided a myriad of rules and remedies for taxpayers when it comes to taxes. If the taxpayer is lucky enough to have a remedy,……
Does Nominee Tax Liability Extend to Employees?
There is a large segment of our population that owe back taxes to the IRS. Whether you know of their situation, chances are good that you know someone who owes back taxes. Chances are good that you have unwittingly transacted business with an individual or business that owes back taxes. You may have even worked……
IRS Collection Hearings: How Thorough Does the IRS Have to Be?
IRS collection hearings are one of the procedural safeguards Congress created to prevent the IRS from taking certain actions without first confirming that they have followed the law. These safeguards are needed as the IRS works a lot of cases and the volume can result in the IRS not following the law. The IRS also……
When Does the IRS Issue a Lock-in Letter?
When Does the IRS Issue a Lock-in Letter? Many taxpayers get behind in paying the IRS as a result of IRS audits. Others have tax balances as they are self-employed or contractors and they simply do not make estimated payments. There are others who owe tax as they instruct their employers to withhold too little……
Tax Debts & the Dreaded Dissipated Asset
It is very difficult to run a business and to do so in full compliance with all of our laws. Having worked with thousands of business owners, the message is the same. Something always seems to give. If the business focuses on the operational side of the business to comply with industry regulations or to……
When Can the IRS Collect Tax Debts from a Dead Person?
Dad filed his taxes but didn’t pay. Several years pass by, say five years. Dad dies. The family eventually files for probate several years later. Say 10 years has passed since the taxes were first due? Has the time limit for the IRS to collect the unpaid taxes lapsed? How does the filing of the……