IRS Collection
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 party
Statement Of Robert E. McKenzie Before Congress
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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 § 6159)
IRS Collection Enforcement Actions
Tax attorney Robert E. McKenzie discuss IRS collection enforcement actions. IRS Collection Enforcement Actions …
IRS Collection Notices
Tax Attorney Robert E. McKenzie explains IRS processing of delinquent taxes. IRS Collection Notices…
Property Exempt From IRS Levy
In this article, tax attorney Robert E. McKenzie discusses property exempt from levy. Custom…
IRS Offer in Compromise Handbook
Tax attorney Robert E. McKenzie discuss article on IRS offers in Compromise. Custom Search…
Application for Taxpayer Assistance
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Repeated Tax Delinquencies
In this article, tax attorney Robert E. McKenzie discusses tough IRS policies on repeater employment…