IRS Collection Articles « Robert E. McKenzie

IRS Collection Procedures-2011

The IRS Collection Division attempts to collect delinquent taxes as inexpensively and rapidly as possible. To accomplish this task the IRS makes extensive use of computers. Only when automated methods have failed to collect a tax is the matter assigned to an individual for [...]

IRS Collection-2011

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1. COLLECTION IRS PROCESSING OF NOTICES OF DELINQUENT TAXES DUE
Tax Collection

1.10 The IRS Collection Division attempts to collect delinquent taxes as inexpensively and rapidly as possible. To accomplish this task the IRS makes extensive use of computers. Only when automated methods have failed to collect a tax is the matter [...]

Forbes: IRS Collection Standards Should Be Revised

When a taxpayer requests an installment agreement for larger tax liabilities or proposes an offer in compromise, the IRS applies allowable expense standards. Total allowable expenses include those expenses that meet the necessary expense test. The necessary expense test is defined as expenses that are necessary to provide for a taxpayer’s and his or her family’s health and welfare and/or production of income. The expenses must be reasonable. The total necessary expenses establish the minimum a taxpayer and family needs to live and serve as the basis for granting installment agreements and offers in [...]

IRS Collection Standards for Living Expenses

Below are links to the latest revisions of the national standards used in collection financial analysis. The charts show the itemized monthly national standards and the total money national standards as revised in March 2010. The new standards are effective for financial analysis conducted after publication.

Allowable Expenses for Food, Clothing and Other Personal Expenses

Out of [...]

Offers in Compromise

In 2011 the IRS issued a new offer in compromise form. Taxpayers proposing compromises based upon doubt as to collectibility of effective tax administration must submit revised Form 656. Taxpayers proposing an offer based upon doubt as to liability must now submit Form 656-L and a narrative setting forth defenses to the liability. To comply with the new downpayment requirements taxpayers must submit Form 656-PPV with the required [...]

Trust Fund Recovery Penalty

In this article tax attorney Robert E. McKenzie discusses the Trust Fund Recovery Penalty.

Trust Fund Recovery Penalty

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Robert McKenzie Testimony Before IRS Oversight Board in 2003

This is tax attorney Robert E. McKenzie’s testimony before the IRS Oversight Board hearing on January 23, 2003 on behalf of the American Bar Association, Section of Taxation.

Robert McKenzie Testimony Before IRS Oversight Board in 2003

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Statutes of Limitations

From the Government’s perspective, statutes of limitation restrict the taxpayer’s right to claim a refund of
overpaid tax or initiate litigation to obtain a refund. From the taxpayer’s perspective, statutes of limitation
prevent the IRS from collecting a deficiency in tax or beginning a civil or criminal case. In short, statutes of
limitation provide a date of finality after which actions taken by the IRS or the taxpayer cannot be disturbed by

the other [...]

Statement Of Robert E. McKenzie Before Congress

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Effective Collection Strategies

Installment Agreement and Other Options

The Internal Revenue Service Restructuring and Reform Act of 1998 requires the Secretary to grant an installment agreement, at the taxpayer’s option, if:
• the liability is $10,000, or less (excluding penalties and interest);
• within the previous 5 years, the taxpayer has not failed to file or to pay, nor entered an installment agreement under this provision; [Act § 3467; IRC § [...]

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