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Liens, levies, summonses and collection appeals

SEE 3 Chapter 19 · IRS outline 3A4, 3A5, 3A9, 3A10, 3A12, 3A13, 3A16

Not every client calls before the IRS acts. Marco Ruiz, the restaurant owner, comes in holding a lien notice, a levy on his bank account and a letter about his passport. This chapter follows his case through the IRS's enforcement tools (the lien, the levy, the summons) and the taxpayer's two main ways to push back (a collection due process hearing and the Collection Appeals Program), ending with the ten-year clock and the passport rules.

In this chapter

  1. Notice and demand, the lien and the lien notice
  2. Release, withdrawal, discharge and subordination
  3. Levy and seizure
  4. Collection due process hearings
  5. The Collection Appeals Program and the collection summons
  6. The collection statute and passport certification

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

Chapter 18: Paying over time: installment agreements, offers and CNC · Chapter 20: Trust fund penalty, decedents, account fixes and refund claims