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Federal Tax Collections, Liens and Levies

Federal Tax Collections, Liens and Levies

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Main volume(s), which includes latest update; future updates sold separately.
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One-year subscription, includes all updates.
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The tools used by the IRS to collect delinquent federal taxes have been characterized as an arsenal of formidable weapons. To balance the scales for taxpayers and their advisors, comes the leading treatise, Federal Tax Collection, Lien and Levies by William D. Elliott. Organized loosely around the IRS procedure for collecting delinquent taxes, this treatise starts with the tax assessment and continually offers strategies and tips for practitioners to discover when to challenge a tax assessment.

Critical topics that you need to know and are covered in this treatise include:

  • Statutes of limitations - which can often be a stumbling block for the IRS
  • When might the IRS might be barred from assessing or collecting taxes
  • Once the IRS asserts a tax lien, does the lien attach to specific property , and what is the priority of the tax lien relative to other creditors
  • How to get relief from a tax lien, either administratively or in court
  • Sorting out the rules regarding IRS collections when a taxpayer files bankruptcy
  • The ins and outs of judicial collection used by the IRS to collect a delinquent tax
  • Tax liens produced by estate and gift taxes apart from the general tax lien

  • Elliott: Federal Tax Collections, Liens & Levies
    • Part I Tax Assessments
      • Chapter 1: Introduction to Federal Tax Collection
      • Chapter 2: Assessments
      • Chapter 3: Termination, Jeopardy, and Bankruptcy Assessments
    • Part II Payments and Interest
      • Chapter 4: Tax Payments
      • Chapter 5: Interest
    • Part III Statutes of Limitations
      • Chapter 6: General Limitations Period on Assessments
      • Chapter 7: Exceptions From General Limitations Period
      • Chapter 8: Statute of Limitations on Collection
    • Part IV Federal Tax Lien
      • Chapter 9: Creation of Lien
      • Chapter 10: Notice of Lien: Filing and Recording Requirements
      • Chapter 11: Priorities
    • Part V Relief From Tax Lien
      • Chapter 12: Administrative Relief From Tax Lien
    • Part VI Collection of Tax
      • Chapter 12A: Collection Due Process Hearings
      • Chapter 13: Tax Levy and Seizure
      • Chapter 14: Sale of Seized Property
      • Chapter 15: Judicial Enforcement of Tax Collection
      • Chapter 16: Foreign Enforcement of U.S. Tax Liability
      • Chapter 17: Criminal Issues Arising in Federal Tax Collection
    • Part VII Vicarious Responsibility for Tax Liability
      • Chapter 18: Transferee Liability
    • Part VIII Bankruptcy and Insolvency
      • Chapter 19: Tax Collection in Insolvency
      • Chapter 20: Tax Collection in Bankruptcy
    • Part IX Agreements With the IRS
      • Chapter 21: Collection Agreements
      • Chapter 22: Offers in Compromise
      • Chapter 23: Closing Agreements
    • Part X Estate and Gift Taxes
      • Chapter 24: Collection of Estate and Gift Taxes
  • Federal Tax Collections, Liens & Levies Sample View