Category Archives: IRS COLLECTIONS

HOW IRS COLLECTS A TAX DEBT

Posted on September 7, 2023 by taxpenaltylawyer

NOTE: THIS POST IS DIRECTED AT TAXPAYERS WHO ARE NOT TAX PROFESSIONS.  HENCE, CITATIONS TO INTERNAL REVENUE CODE SECTIONS, REGULATIONS AND COURT CASES ARE, WITH ONE EXCEPTION, NOT INCLUDED. The IRS is the worst creditor to have. If you owe … Continue reading →

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FINANCIAL INFORMATION OF OTHER SPOUSE SUBMITTED WITH JOINT OFFER IN COMPROMISE CANNOT BE OBTAINED FROM IRS

Posted on February 19, 2014 by taxpenaltylawyer

Suppose a couple who are separated and living apart have submitted a joint Offer in Compromise on an income tax liability owed on a previously filed joint return year.  Now, they are in the process of getting a divorce.  The … Continue reading →

Posted in DIVORCE, IRS COLLECTIONS, TAX | Tagged , , , , | 2 Comments

IMPACT OF GOVERNMENT SHUT-DOWN ON IRS

Posted on October 2, 2013 by taxpenaltylawyer

The IRS has announced what is operational and not during the government shut-down.  Below is the text of the IRS announcement.  IRS Operations During The Lapse In Appropriations Due to the current lapse in appropriations, IRS operations are limited. However, the underlying … Continue reading →

Posted in AUDITS, COMPLIANCE, FBARS, IRS COLLECTIONS, RETURNS, TAX | Tagged , , , , | Leave a comment

FILING BANKRUPTCY BEFORE SEEKING INNOCENT SPOUSE RELIEF ON IRS CLAIM ENDS IN DISMISSAL OF BANKRUPCY CASE AT REQUEST OF DEBTOR

Posted on August 3, 2013 by taxpenaltylawyer

Pearl Dwek filed for bankruptcy under Chapter 13.  Before the Court had confirmed her plan, she filed a motion to modify the stay to extend the period of her payment plan to allow her to proceed in U.S. Tax Court … Continue reading →

Posted in INNOCENT SPOUSE, IRS COLLECTIONS, STATUTE OF LIMITATIONS, TAX, TRUST FUND PENALTY | Tagged , , , , , , , , , | Leave a comment

IRS FIRST TIME ABATE POLICY PROVIDES PENALTY RELIEF IN CERTAIN SITUATIONS

Posted on June 1, 2013 by taxpenaltylawyer

The IRS today clarified its policy with regard to abatement of certain penalties for first time offenders.  The policy was modified to clarify that relief applies only where the taxpayer is current with all tax filings and tax payments. See IRM … Continue reading →

Posted in COMPLIANCE, DELINQUENT RETURN, EMPLOYMENT TAXES, IRS COLLECTIONS, POLICY, RETURNS, TAX, TRUST FUND PENALTY, UNFILED RETURNS | Tagged , , , , , , , | 6 Comments

INNOCENT SPOUSE CASE OF THE MONTH – AUGUST 2012 -CATHERINE MARIE NUMEZ f/k/a CATHERINE MARIE URIARTE, AND ROBERT URIARTE, INTERVENOR, V. COMM’R T.C. MEMO 2012-1212 (APRILS 25, 2012)

Posted on August 18, 2012 by taxpenaltylawyer

This decision once again illustrates the problems and procedural machinations that arise from a spouse’s right to intervene in Tax Court proceedings when the other spouse requests relief from joint and several liabilities under any of three escape hatches afforded … Continue reading →

Posted in DIVORCE, EQUITABLE RELIEF, INNOCENT SPOUSE, IRS COLLECTIONS, JOINT RETURNS, TAX, TAX LITIGATION, Uncategorized | Tagged , , , , , | Leave a comment

DIVORCED OR SEPARATED SPOUSES RARELY TAKE ADVANTAGE OF ABILITY TO LEARN OF IRS COLLECTION EFFORTS AGAINST OTHER SPOUSE

Posted on July 26, 2012 by taxpenaltylawyer

The Treasury Inspector General for Tax Administration (TIGFTA) reported on July 19, 2012 on its Review of Disclosure of Collection Activity with Respect to Joint Returns.  Surprisingly, an IRS study concluded that there is a low volume of requests under … Continue reading →

Posted in INNOCENT SPOUSE, IRS COLLECTIONS, JOINT RETURNS, TAX | Tagged , , , , , , | 2 Comments

THERE ARE NO MAGIC TRICKS FOR RESOLVING TAX DEBTS OF THE NON-FILER: CAUTION NOT SPEED SHOULD BE THE WATCH WORD.

Posted on April 17, 2012 by taxpenaltylawyer

Booker T. Washington said, “Nothing ever comes to one that is worth having, except as a result of hard work.”  There is no easy solution to resolving tax debts.  Anyone who claims to be able to eliminate tax debts quickly … Continue reading →

Posted in DELINQUENT RETURN, INNOCENT SPOUSE, IRS COLLECTIONS, RETURNS, TAX, TAX CRIMES, UNFILED RETURNS | Tagged , , , , | Leave a comment

IRS ANNOUNCES PENALTY RELIEF, NEW AUTOMATIC INSTALLMENT PAYMENT GUIDELINES AND STREAMLINED OFFER IN COMPROMISE PROCEDURES

Posted on March 7, 2012 by taxpenaltylawyer

The full text of IR 2012-31 is reproduced below:  WASHINGTON — The Internal Revenue Service today announced a major expansion of its “Fresh Start” initiative to help struggling taxpayers by taking steps to provide new penalty relief to the unemployed and making … Continue reading →

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IRS IS WORST CREDITOR TO HAVE

Posted on December 21, 2011 by taxpenaltylawyer

It is never pleasant to owe a debt you cannot pay.  There is no doubt, however, that if you must owe a debt, prefer any creditor over IRS.  IRS is the worst creditor to have. COLLECTION POWERS OF IRS VERSUS … Continue reading →

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