Tax Law Updates | New Statutes, Regulations, and Rulings
August 12, 2010
IRS Does Not Always Protect Taxpayers' Rights When Filing Liens, TIGTA Finds
Actions Are Needed to Protect Taxpayers’ Rights During the Lien Due Process
Reference Number: 2010-30-072, 7/9/2010
The Internal Revenue Service (“IRS”) is not always following statutory requirements regarding the timely notification of taxpayers when liens are filed and does not always follow its own regulations for notifying taxpayers’ representatives of the filing of lien notices, according to a new report publicly released by the Treasury Inspector General for Tax Administration (“TIGTA”).
A Federal tax lien is created on balance-due cases in which the taxpayer has received a notice demanding payment and has neglected or refused to pay. The IRS files a Notice of Federal Tax Lien (lien notice) to protect its claims against taxpayers who owe delinquent…
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