Federal tax collection procedure : defensive measures / Steven R. Mather, Esq., Mather Turanchik Law Corporation, Los Angeles, California and Paul H. Weisman, Esq., Encino, California.
2006
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Items
Details
Title
Federal tax collection procedure : defensive measures / Steven R. Mather, Esq., Mather Turanchik Law Corporation, Los Angeles, California and Paul H. Weisman, Esq., Encino, California.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2006]-
[Arlington, Va.] : Bloomberg Tax & Accounting
[Arlington, Va.] : Bloomberg Tax & Accounting
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 638-5th.
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 Revenue Officer (Collection Procedure #2)
Collection Appeals Program (CAP) (Collection Procedure #3)
Collection Due Process (CDP) Appeals (Collection Procedure #4)
IRS Appeals and Fast Track Mediation (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.
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 Revenue Officer (Collection Procedure #2)
Collection Appeals Program (CAP) (Collection Procedure #3)
Collection Due Process (CDP) Appeals (Collection Procedure #4)
IRS Appeals and Fast Track Mediation (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.
Summary
"Tax Management Portfolio, Federal Tax Collection Procedure--Defensive Measures, No. 638-5th, 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."
Note
Published: Washington, D.C., 2006-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on September 14, 2020; title from portfolio description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in