Common Sense–Always use common sense when dealing with the IRS. Communication–Communicate with the taxpayer and the IRS. Ask the taxpayer and the IRS many questions. If you do not understand something, then continue asking questions. Ask many questions. Use why, what, when, etc. Prepare for the IRS–Fully develop the facts and law. Before negotiating with the IRS, make sure you …
A. Introduction In order to protect the revenue, Congress has provided an administrative means of collection on IRS assessments by attaching a lien to the taxpayer’s property. To expand further, this lien (often referred to as the “general” or “statutory” lien) not only attaches to all of the taxpayer’s property, but to all of the taxpayer’s rights to property, whether …
If you are an individual taxpayer, you may have outstanding tax liabilities owed to the IRS. Even worse, penalties and interest continue to accrue, and the total liability grows more and more. This can obviously create anxiety on the taxpayer’s part, especially if those liabilities start to approach six figures. Fortunately, the IRS has expanded its test criteria for streamlined …
