How is a tax levy different from a lien?
- David Greene
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This week I want to discuss how a levy differs from a lien. While a lien is simply recorded at the courthouse and is therefore a “passive” collection action (nothing happens until the taxpayer sells property), a levy is an…
Can a tax lien be used to seize your home?
- David Greene
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No, the IRS will not seize your home as a result of this Lien. They would have to start a legal proceeding to reduce the lien to a judgment. However, this lien does affect your property. You can think of…
The IRS has a new Private Debt Collector program.
- David Greene
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Any time you owe back taxes you should be worried and it is always better to be proactive. You should be even more worried now because the IRS is implementing a new Private Debt Collection program. The first one lasted…
Will refusing delivery of a certified letter from the IRS defeat their attempt at service?
- David Greene
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Unfortunately the tactic you propose will not work. In state court, I must serve a defendant either in person or through certified mail restricted delivery. If by mail, the defendant must sign the receipt or the service is not valid. …
Can the IRS seize jointly owned property when only one owner owes taxes?
- David Greene
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The IRS can seize and sell jointly owned property in certain circumstances, even when one of the owners does not owe delinquent taxes. There is a recent case that ended up going to the Seventh Circuit Court of Appeals. In…
Can the IRS seize property in a non-liable taxpayer’s name?
- David Greene
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Yes they can for two reasons. First the Statute of Frauds states that when one transfers property after he has notice of a potential lawsuit or debt, the Court can reverse the transfer as being done to avoid the debt….