Taxing, Briefly
Assessment

Statutes of Limitation on Assessment and Collection

One of the most common questions I am asked by taxpayers is “How long can the IRS try to collect my liability?” It’s a good question, and one that would seem to have a quick, easy answer. Judging purely by the length of this article, however, the answer is never as simple as it might seem. On Statutes of Limitation on Assessment and Collection With the full understanding that “It depends” is the least satisfying

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Scott St. Amand November 12, 2021
Taxing, Briefly
Abuse of Discretion

The IRS Collection Process – Taxing, Briefly

The Basic Principles of the IRS Collection Process In our previous post, we discussed how audits are performed and your available options throughout the examination process.  Once the audit is complete, and all administrative and legal remedies are exhausted, how does the IRS actually collect taxes?  The first step in the IRS collection process is assessment. The IRS cannot collect a tax until it has assessed it. There are a bevy of rules surrounding assessments. 

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Scott St. Amand May 25, 2021
Procedural Issues
Books and Records

Procedural Considerations on Collection (Levies and Distraints) – Part Three: Enforcement of Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In the second article of this series on levies, we discussed the procedure requiring notice and hearing before a levy attaches.  In this third article in this series, we discuss the IRS’s enforcement of levies and distraints. Enforcement of Levy If a person (including an officer or

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Scott St. Amand April 29, 2021
Procedural Issues
Appeals

Procedural Considerations on Collection (Levies and Distraints) – Part Two: Notice and Hearing Before Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In this second article of this series on levies, we discuss the procedure requiring notice and hearing before a levy attaches.  In the third article in this series, we will discuss the IRS’s enforcement of levies and distraints. Notice and Opportunity for Hearing Before Levy The IRS

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Scott St. Amand April 29, 2021
Procedural Issues
Calling Bullshit on the Government

Procedural Considerations on Collection (Levies and Distraints) – Part One: Introduction to Levies

On Levies and Distraints To Bill’s credit, his call of the IRS’s bluff that they would actually try to collect his long delinquent tax debt has not resulted in any enforced collection action three years since he failed to report capital gains on the sale of seven of his largest ostriches.  You had no love loss when the giant birds were sold, having been chased down and assaulted by two of their number in your

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Scott St. Amand April 29, 2021
Procedural Issues
Assessment

Procedural Considerations on Collection (Liens) – Part Three: Release or Discharge of a Federal Tax Lien

In the first article in our series on Federal tax liens, we discussed the IRS’s authority, and limits thereto, with regard to imposing and enforcing liens against taxpayers.  In the second article in this series on liens, we discussed the procedure and effect of filing a Federal tax lien. In this third article, we briefly discuss the release, discharge, or subordination of a Federal tax lien. Certificate of Release and Certificate of Discharge The IRS

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Scott St. Amand April 29, 2021
Procedural Issues
Assessment

Procedural Considerations on Collection (Liens) – Part Two: Effect of Tax Lien

As noted in the first article in this series, a federal tax lien is not valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until appropriate notice of the lien has been appropriately filed by the IRS.[1] With respect to real property, the notice of lien must generally be filed only once in the office designated by the laws of the state in which the property subject to

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Scott St. Amand April 29, 2021
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Statutes of Limitation on Assessment and Collection

One of the most common questions I am asked by taxpayers is “How long can the IRS try to collect my liability?” It’s a good question, and one that would seem to have a quick, easy answer. Judging purely by the length of this article, however, the answer is never

Read More »
Scott St. Amand November 12, 2021

The IRS Collection Process – Taxing, Briefly

The Basic Principles of the IRS Collection Process In our previous post, we discussed how audits are performed and your available options throughout the examination process.  Once the audit is complete, and all administrative and legal remedies are exhausted, how does the IRS actually collect taxes?  The first step in

Read More »
Scott St. Amand May 25, 2021