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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