Federal tax collection procedure : defensive measures /
" ... analyzes in depth the procedures available to defend against IRS collection actions. Beginning with assessment of tax, notice and demand, and nonpayment by a taxpayer, the federal tax lien arises and attaches to all of the taxpayer's property and rights to property. In addition to th...
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| Previous Title: | Mather, Steven R., 1957- Federal tax collection procedure. |
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| Main Author: | |
| Corporate Authors: | , |
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
2013-
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| Series: | Tax management portfolios ;
638-4th |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_638&split=1 |
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| Summary: | " ... analyzes in depth the procedures available to defend against IRS collection actions. Beginning with assessment of tax, notice and demand, and nonpayment by a taxpayer, the federal tax lien arises and attaches to all of the taxpayer's property and rights to property. In addition to the federal tax lien, there are other administrative collection devices that the IRS uses to enforce collection of unpaid tax liabilities. These include the federal tax levy and seizure and sale of a taxpayer's property. The IRS also may enforce collection of tax liabilities by instituting judicial proceedings. A further discussion of all of the administrative and judicial collection procedures available to the IRS is contained in 637 T.M., Federal Tax Collection Procedure - Liens, Levies, Suits and Third Party Liability." |
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| Item Description: | Kept up to date with revision pages "This Portfolio revises and supersedes 638-3rd T.M., Federal tax collection procedure -- defensive measures." "Bloomberg BNA"--Cover |
| Physical Description: | volumes (loose-leaf) : illustrations, forms ; 28 cm |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references (C-1) |
| ISBN: | 9781617468155 1617468150 |