Don't Be Surprised: Your Guide to IRS Liens, Levies, and Resolutions

Credits in

General Icons 1.00 General

Practice Areas:

Administrative, Bankruptcy & Restructuring, Bankruptcy / Debtor / Creditor, Compliance, Government Law, Litigation, Taxation

Icon About This Course

Liens and levies can have a significant detrimental effect on taxpayers. Tax practitioners should be aware of the risks and be able to advise their clients accordingly. This program will cover when the IRS might issue liens and levies, how to prevent them, and how to handle them when they arise.

Attendees will learn strategies related to the statute of limitations on collection, procedures for challenging liens and levies, including appeals, and practice tips for resolving collection issues through available options, such as Installment Agreement, Offer in Compromise, and currently not collectible status. Recent developments, including potential penalty abatement under Section 7508A based on the pandemic, will also be discussed.

This program will benefit attorneys at all experience levels who are seeking a refresher or an introduction to IRS issues.

Learning Objectives:

  1. Examine how to avoid a lien or levy.
  2. Explore how to challenge the issuance of a lien or levy.
  3. Evaluate and apply various resolution options for IRS collection issues.


Production Date: 6/16/2026 | Closed captioning (CC) available

About the Presenters

Yvonne Cort, Esq.

Capell Barnett Matalon & Schoenfeld, LLP

Practice Area: Taxation

Yvonne R. Cort is a Partner at Capell Barnett Matalon & Schoenfeld LLP, where she focuses her practice on resolving Federal and New York State tax controversies. Whether audits, collection issues or other tax concerns, Yvonne brings a fresh perspective to tax solutions.Yvonne has over twenty years’ experience representing individuals and businesses in audits, appeals, and collection matters. These include IRS and NYS audits and appeals, NYS and NYC residency audits, liens and levies, installment agreements and offers in compromise.Yvonne has held numerous leadership positions in the profession, including Member-at-Large on  the Executive Committee of the Tax Section of the ...

View Details