IRS Tax Collection Rights
IRS collections efforts typically involve the IRS forcing the taxpayer to turn over records; issuing IRS liens; and/or seizing, garnishing or levying on paychecks and bank accounts, vehicles and other personal or business property, and real estate.
There are a number of collection remedies to halt these IRS collection efforts. For example, the IRS may have to remove IRS tax liens and or lift a wage garnishment or other levy if the underlying tax debt is not owed or if the period for collecting the tax debt has expired.
Similarly, the IRS generally has to halt all collections activity if the taxpayer makes a timely collection due process hearing relief request, if the taxpayer secures a Taxpayer Advocate order, or if the taxpayer successfully negotiates with the collection manager or IRS agent. There are a number of other avenues for pursuing these negotiations, such as the collection appeals program, audit reconsideration requests, and even IRS fast track mediation or arbitration.
An experienced tax attorney can help you determine if you qualify for these programs and which program is most beneficial given your circumstances.
