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

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.