IRS Form 9423 Collection Appeals Requests for Terminated or Rejected Installment Agreements Bypass Managerial Conference Approval

When it comes to IRS Form 9423 that provides a taxpayer with the ability to make a Collection Appeal Request, the process is different for installment agreement actions than for federal tax liens, bank levies and asset seizures. Unlike with a tax lien, bank levy or asset seizure, the Taxpayer Advocate clarified the streamlining of the procedure for installment agreement actions. When it comes to a collections appeal for a rejected or a terminated installment agreement, a managerial conference is not necessary. IRS Form 9423 Collection Appeals Request IRS Form 9423 & Managerial Conference A managerial conference is a [...]

What Collection Actions Can IRS Revenue Officers Take Against Delinquent Taxpayers?

Part 2 - How Do IRS Revenue Officers Collect Tax Debts? The Strong Arm of IRS Revenue Officers In part 1 of this two-part series, the Tax Resolution Institute provided an understanding of IRS revenue officers and an explanation of  their role as tax collectors. In part 2, the collection actions that IRS revenue officers can take against taxpayers with delinquent IRS income tax debts will be explored in short descriptions of each action. It is important to understand that you do not want such collection actions taken against you. If you have a delinquent IRS income tax [...]

The Process Of An IRS Tax Lien Being Refiled Illustrated

An IRS tax lien is a serious problem to face The Tax Resolution Institute understands that the process of dealing with an IRS tax lien can be confusing and overwhelming. With our clients, a major goal is to help guide you through the process, providing IRS tax lien information so you can make intelligent decisions. For example, what happens when an IRS tax lien that should have expired because the 10 year time limit has passed is refiled by the IRS? In this example, you had an IRS tax lien filed against you ten years ago, but no [...]

IRS Asset Seizures, In Rem Jurisdiction, In Quasi Rem Jurisdiction, And The Internal Revenue Service

Asset Seizures of Property by the IRS confuses many taxpayers in regards to In Rem Jurisdiction and In Quasi Rem Jurisdiction. In other words, how does the IRS obtain the right to seize property and how does it gain jurisdiction over a person's personal property? How can the Internal Revenue Service seize and liquidate your property, even your home (although this is rarely done), in order to cover a delinquent tax debt? The Tax Resolution Institute wants to help the nonprofessional understand a little. To break it down linguistically, jurisdiction = juris + diction = oath + spoken = [...]