IRS Collection and Lien Defense

Introduction

There are many steps required before the IRS can start the collection process and obtain a federal tax lien or levy. If the taxpayer has been paying attention or has been properly represented, the taxpayer should have had many opportunities to find a resolution before the collection and lien process starts. As you may have already found out, continuing to ignore the IRS is NOT going to make the problem go away or get any smaller. You have made it this far to exploring your options, do yourself a favor and review these materials and then response to the IRS either on your own or with a tax attorney or CPA.

The IRS tax collection defense attorneys at Mooney McGinn LLP have successfully obtained concessions from the IRS in tax collection enforcement matters. The tax collection and tax lien defense attorneys at Mooney McGinn LLP work within the procedural rules of the Internal Revenue Code to try to start collection forbearance negotiations with the IRS.

Effective negotiations must include cooperation and openness with the IRS. Balance and fairness is critical in the defense and settlement process. On the other hand, if litigation is the only solution it is always available.

IRS Enforced Tax Collection

Even when the IRS has targeted a taxpayer's assets and income are the taxpayer still has legal defenses. A variety of procedural solutions within the IRS and, if required, in the courts, are available to postpone or in some manner restrict such collection activity.

The IRS assigns Revenue Officers to pursue collection of delinquent or disputed taxes. The powers of Revenue Officer's to enforce against a taxpayer who is delinquent in tax compliance or payment are very substantial and can be very effective. After all the government makes the rules, and needs to be paid. A Revenue Officer has the authority to file a Notice of Federal Tax Lien (which defeats any secured creditor or judgment not on record as required by law before the date of the tax lien) or Notice of Intention to Levy. A Revenue Officer can find and attach a taxpayer's bank accounts with their enforcement powers, without having to obtain a court order.

How Do I Get Started?

You can contact us at 617-245-8080, or by emailing the Massachusetts and Federal Tax Attorney Tax Attorneys Mooney McGinn LLP. We offer a confidential consultation to assess your needs and recommend a specific course of action.

The Massachusetts Tax Attorneys at Mooney McGinn LLP represent clients throughout greater Boston, the Commonwealth of Massachusetts, and (for representation with the IRS) across the United States.

The Tax Attorneys at Mooney McGinn LLP assists individuals and businesses in resolving federal tax issues and state tax issues. We also help our tax clients implement plans to avoid future IRS problems.

If you need help with an IRS tax issue, call Massachusetts Tax Attorneys at Mooney McGinn LLP at 617-245-8080 for a free consultation.

Here is a list of the tax services Tax Lawyers Mooney McGinn LLP provides and the federal tax issues we resolves everyday for our clients:

• Resolution of Tax Levies
• Stopping Garnishments
• Tax Lien Releases
• Tax Litigation
• IRS Tax Audits
• IRS Tax Appeals
• Bankruptcy Litigation involving Tax
• Reduction or Elimination of Interest
• Business Tax Planning
• Individual Tax Planning
• Personal Income Tax Return Preparation
• Business Income Tax Return Preparation
• Estate Planning - Trusts
• Tax Planning
• Tax Consulting
• Tax Collection Counseling
• Abatement of Penalties
• Offers in Compromise
• IRS Payment Plans
• Installment Agreements
• Payroll Taxes & Independent Contractor
• Innocent Spouse Relief
• Statute of Limitation Issues
• Business Entity Planning - Business Formation