" ... analyzes in depth the procedures available to defend against IRS collection actions. Beginning with assessment of tax, notice and demand, and nonpayment by a taxpayer, the federal tax lien arises and attaches to all of the taxpayer's property and rights to property. In addition to the federal tax lien, there are other administrative collection devices that the IRS uses to enforce collection of unpaid tax liabilities. These include the federal tax levy and seizure and sale of a taxpayer's property. The IRS also may enforce collection of tax liabilities by instituting judicial proceedings."
Published: Washington, D.C., 2006-2007. Title from title screen (viewed May 23, 2013).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Overview of defensive measures Determining whether the tax lawfully is due (collection resolution #1) Extensions of time to pay taxes (collection resolution #2) Installment agreements (collection resolution #3) Offers in compromise (collection resolution #4) Bankruptcy (collection resolution #5) The IRS collection notice cycle (collection procedure #1) Dealing with the IRS automated collection system (ACS) or IRS revenue officer (collection procedure #2) Collection appeals program (CAP) (collection procedure #3) Collection due process (CDP) appeals (collection procedure #4) IRS appeals (collection procedure #5) Taxpayer assistance orders (TAOs) in collection cases (collection procedure #6) Injunctive relief (collection procedure #7) Violations of fair tax collection practices (collection procedure #8) Miscellaneous collection issues Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.