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Section 7403 Tax Enforcement Actions

In IRS Collection, Tax Liens, Tax Litigation by Jason B. FreemanLeave a Comment

The United States has the power to place a lien on a taxpayers’ property and rights to property when that taxpayer has unpaid federal taxes.[1] The government is statutorily authorized to bring a civil action to enforce this lien under Internal Revenue Code (IRC) § 7403.[2] While § 7403 generally provides that courts are to adjudicate lien enforcement actions on …

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WHAT YOU NEED TO KNOW ABOUT FEDERAL TAX LIENS AND LEVIES

In Installment Agreement, Tax Levies, Tax Liens by Larry JonesLeave a Comment

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 …