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

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Statement Of Robert E. McKenzie Before Congress

  Effective Collection Strategies   Custom Search Effective Collection Strategies

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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)

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IRS Collection Enforcement Actions

Tax attorney Robert E. McKenzie discuss IRS collection enforcement actions. IRS Collection Enforcement Actions  …

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IRS Collection Notices

Tax Attorney Robert E. McKenzie explains IRS processing of delinquent taxes.   IRS Collection Notices…

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Property Exempt From IRS Levy

In this article, tax attorney Robert E. McKenzie discusses property exempt from levy.   Custom…

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IRS Offer in Compromise Handbook

Tax attorney Robert E. McKenzie discuss article on IRS offers in Compromise.   Custom Search…

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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…

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Appeal Liens and Levies

  Custom Search Appeal Liens and Levies

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