IRS and the Law
Current events and practical real-world solutions to IRS investigations. Emphasis is placed on the use of bankruptcy in resolving IRS claims.
Author: Howard Levy is a partner at Voorhees & Levy in Cincinnati.
Blawg Related Categories: Bankruptcy Law • Government Law • Tax Law • Solo / Small Firm
Recent Posts from IRS and the Law
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How common are IRS mistakes in property seizures?
The IRS appears to be human, and it makes legal and administrative errors when seizing property, says the Treasury Inspector General for Tax Administration (TIGTA). TIGTA just completed a review of 50 IRS property seizures…
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Reopening IRS audits - are they really final?
I have seen a stream of new calls from readers who went through an IRS audit and are receiving IRS collection notices for amounts they probably do not owe. Although they disagreed with the audit,…
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Why does the IRS ask on Form 433A if you have lived out of the country six months in last 10 years?
It is always important to understand what the IRS is asking, and why. Resolution of most collection cases involves providing answers to IRS questions about you. The questions are asked on an IRS financial statement,…
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IRS is hiring auditors and collection agents - enforcement to increase
The IRS is hiring revenue agents (auditors), revenue officers (collectors), and special agents (criminal investigators). This has been made public by the IRS, but I attended a joint conference with the IRS last week in…
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Four ways to handle disagreements with IRS auditors
A common problem with IRS audits is not seeing eye to eye with the auditor. The auditor sees the case narrowly, while you see the big picture. You know you incurred that expense or did…
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Bankruptcy as leverage in an offer in compromise
On more than one occasion I have used the possibility of bankruptcy as leverage in reducing the value of a offer in compromise. The possibility of bankruptcy can have a big impact on an IRS compromise. Here’s why:…
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Can I make the IRS an offer to pay tax only?
I received this question about using an offer in compromise on interest and penalties: I owe $25,000 in tax, but the interest and penalties have made the amount I owe almost double. Won’t the IRS…
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A Tax Court win for the good guys
It really does happen - you can overturn an IRS audit in Tax Court. My client disagreed with an IRS audit that determined she should pay a 10% tax on early distributions from her retirement…
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The Tax Compromise Improvement Act of 2009
House Ways and Means Oversight Committe Chairperson Charles Lewis and Ranking Member Charles Boustany have introduced H.R. 2343, the Tax Compromise Improvement Act of 2009. The bill would eliminate the requirement of IRC 7122(c) that…
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All of it, or just 15% - IRS manual and automated levies on social security benefits
A reader asks the following regarding IRS levies on social security benefits: What is the difference between an automated federal levy on social security and a manual tax levy, and why does the IRS choose…