A Revenue Officer files a lawsuit to enforce a federal tax lien for specific assets/property for collection.
A taxpayer may seek court review of IRS actions other than when the IRS has asserted a deficiency.
The IRS may consider releasing a levy if it was wrongfully issued or creates an economic hardship for the taxpayer.
Letter informing the taxpayer their return is under audit and providing an audit report adjusting items in question. The taxpayer has 30 days to provide supporting documents and request an appeal.
Free online resources available to taxpayers to prepare their tax returns.
Centers to provide in-person tax law assistance to a taxpayer during the filing season that require an appointment.
Official website of the IRS that provides a range of information, forms, worksheets, and links on all tax-related topics.
The process of resolving disputes by filing or answering a complaint through the tax court system.
Only specific items are agreed on and processed by Appeals. A 90-day letter is issued on unagreed items.
The IRS completes an examination of a taxpayer’s return and accepts or adjusts the account, without a change to the tax amount.
Document filed with the local recording office that identifies tax liabilities owed by the taxpayer; establishes the government’s priority rights against certain other creditors.