Blog
A wrong account or routing number can default an IRS direct debit installment agreement. What the IRM says about cure, reinstatement, CAP appeals, and penalties.
An IRS levy isn't the last word. IRC 6343 spells out when the IRS must release a levy, and when levied money can come back. Here's how it works under the IRM.
The Collection Financial Standards that drive an OIC's Reasonable Collection Potential aren't hard limits. Here's what IRM 5.15.1 and 5.8.5 actually say.
Economic hardship release under IRC 6343(a)(1)(D) is written for individuals. Here's what actually gets a business bank levy released, and how fast.
Filing Form 8857 doesn't pause collection against everyone. Here's what IRM 25.15.8 says happens to levies, liens, and the CSED while a claim is pending.
A federal tax lien doesn't have to kill a refinance or sale. Here's the IRM 5.12.10 distinction between subordination and discharge, and where each fails.
The CSED shown on IDRS or ICS can be wrong. Here's how tolling events actually work under IRM 5.1.19, and why overlapping suspensions aren't cumulative.
An Offer in Compromise isn't always the better resolution. Here's when a Partial Payment Installment Agreement outperforms it, per IRM 5.14.2.
Currently Not Collectible status works differently for a corporation than for an individual. Here's the IRM distinction that attorneys and preparers miss.
The IRS has a defined process for hardship determinations. Here's what qualifies, what forms are required, and what to document before pursuing CNC status for a client.