The Treasury Inspector General for Tax Administration (TIGTA) in its recent report found that the IRS may have improperly issued levies on hundreds of taxpayers, What TIGTA investigated The IRS must notify taxpayers and their authorized representatives of the right to a CDP hearing prior to issuing levies and to suspend levy action during the … Read more
In Bianca Lavina Gilmore v. Comm’r, T.C. Memo. 2019-97, the Tax Court decided whether the IRS properly levied the Taxpayer’s assets. TLDR: Be sure to make your current year estimated tax payments if you owe back taxes and want the IRS to consider a collections alternative such as an installment agreement. Taxpayer’s unpaid tax liabilities … Read more
This article discusses what an IRS levy is and how to stop an IRS levy.
A federal tax lien encumbers a taxpayer’s property. It is filed with the county clerk and is intended to provide notice to 3rd parties (such as creditors) that the IRS has a secured interest.
The U.S. Tax Court in Oliveri v. Comm’r, T.C. Memo 2019-57, found that the IRS didn’t abuse its discretion by pursuing collection of a Tennessee man’s tax debt after he failed to pay subsequent tax bills timely.
Whether or to What Extent Petitioner May Deduct Expenses He Incurred in 2012 Which He Contends Were Related to Evangelization.