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. |
|---|---|
| Main Author: | |
| Corporate Authors: | , |
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
2013-
|
| 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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| LEADER | 00000cai a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 839443881 | ||
| 003 | OCoLC | ||
| 005 | 20180928035259.0 | ||
| 008 | 130416c20139999vau x l b 0 2eng d | ||
| 020 | |a 9781617468155 | ||
| 020 | |a 1617468150 | ||
| 040 | |a HHS |b eng |c HHS |d OCLCO |d BRY |d BNA |d OCLCA |d OCLCF |d OCLCO |d OCLCQ |d VLA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 050 | 4 | |a KF6289.A1 |b .T32 v.638 2013 | |
| 100 | 1 | |a Mather, Steven R., |d 1957- | |
| 245 | 1 | 0 | |a Federal tax collection procedure : |b defensive measures / |c by Steven R. Mather and Paul H. Weisman |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c 2013- | ||
| 300 | |a volumes (loose-leaf) : |b illustrations, forms ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios ; |v 638-4th | |
| 500 | |a Kept up to date with revision pages | ||
| 500 | |a "This Portfolio revises and supersedes 638-3rd T.M., Federal tax collection procedure -- defensive measures." | ||
| 500 | |a "Bloomberg BNA"--Cover | ||
| 504 | |a Includes bibliographical references (C-1) | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Overview of defensive measures -- Determining whether the tax lawfully is due (Collection resolution #1) -- Extensions of time to pay taxes (Collection resolution #2) -- Installment agreements (Collection resolution #3) -- Offers in compromise (Collection resolution #4) -- Bankruptcy (Collection resolution #5) -- The IRS collection notice cycle (Collection procedure #1) -- Dealing with the IRS Automated Collection System (ACS) or IRS revenue officer (Collection procedure #2) -- Collection Appeals Program (CAP) (Collection procedure #3) -- Collection Due Process (CDP) appeals (Collection procedure #4) -- IRS appeals (Collection procedure #5) -- Taxpayer Assistance Orders (TAOs) in collection cases (Collection procedure #6) -- Injunctive relief (Collection procedure #7) -- Violations of Fair Tax collection practices (Collection procedure #8) -- Miscellaneous collection issues -- Table of worksheets | |
| 520 | |a " ... 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." | ||
| 650 | 0 | |a Tax liens |z United States | |
| 650 | 0 | |a Tax collection |z United States | |
| 650 | 0 | |a Liens |z United States | |
| 700 | 1 | |a Weisman, Paul H., |d 1957- | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 776 | 0 | 8 | |i Online version: |a Mather, Steven R., 1957- |t Federal tax collection procedure. |d Arlington, VA : Tax Management, [©2006]- |w (OCoLC)60397456 |
| 780 | 0 | 0 | |a Mather, Steven R., 1957- |t Federal tax collection procedure. |d Arlington, VA : Tax Management Inc., ©2006- |z 9781558716711 |w (OCoLC)71677659 |
| 830 | 0 | |a Tax management portfolios ; |v 638-4th | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_638&split=1 |
| 907 | |a .b2188041 | ||
| 998 | |a secnd | ||
| 999 | |c 103146 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T32 v.638 2013 |p 33940004225403 | ||