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IRS Debts IRS Liens & Levies Tax Procedure

Property Rights & IRS Levies: Louisiana’s Usufruct

To determine whether the IRS can levy or take property, one has to consider what property the taxpayer owns. State law dictates what property the taxpayer owns. The property laws in most states are similar, which makes applying Federal tax collection law relatively easy. But then there is Louisiana law. Louisiana law differs in many […]

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IRS Debts IRS Liens & Levies Tax Procedure

Fix to Duplicate IRS Address Problem

The IRS sends taxpayers letters and notices from quite a few different IRS offices. As a result, taxpayers are often confused as to what IRS office to respond to. This is particularly true if the IRS letter or notice includes more than one IRS address. The IRS has maintained a harsh stance on taxpayers who […]

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IRS Debts IRS Liens & Levies Tax Procedure

IRS Levy Does Not Attach to Future Payments

The IRS levy is one of the IRS’s primary methods for collecting unpaid taxes. But the levy power is not unlimited. The IRS levy can attach to some amounts held by third parties that are owed to the taxpayer. But it does not attach to future payments. The recent Gold Forever Music Inc. v. United […]

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IRS Debts IRS Liens & Levies Tax Procedure

Transferring Property to a Spouse After IRS Lien

There are a number of difficult questions that come up when one spouse has a debt with the IRS and also owns property jointly with their spouse. The question is often whether the spouses can transfer the property to the non-liable spouse. The answer is, maybe. The court recently addressed this in U.S. v. Gerard, […]

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IRS Debts IRS Liens & Levies Tax Procedure

Court Invalidates Process to Challenge IRS Levy

If the IRS fails to mail or mails a required collection notice to a taxpayer using the wrong address, should the taxpayer be able to get a court ruling invalidating the IRS’s subsequent collection efforts?  The court addresses this in Adolphson v. Commissioner, No. 15-2242 (7th Cir. 2016). Facts & Procedural History The IRS “issued” a […]

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IRS Debts IRS Liens & Levies Tax Procedure

IRS Wage and Salary Levy Exemptions for 2017

The IRS recently issued Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income – Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS), for 2017.  This publication provides the amount of wage and salary that are exempt from the IRS’s levy. The monthly wage and salary amounts for 2017 are as follows: Exemptions […]

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IRS Debts IRS Liens & Levies Tax Procedure

TIGTA Review of the IRS’s Practices in Levying on Social Security Payments

The IRS has the power to levy on or take a taxpayer’s property. This includes nearly all property, including Social Security payments. The Treasury Inspector General for Tax Administration (TIGTA), the agency that audits the IRS, recently released a report that examined the IRS’s practices in levying on Social Security payments. Social Security Payments TIGTA’s […]