Blog
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.
A Third Circuit ruling holds that omitting bank accounts on Form 433 is an affirmative act of tax evasion under IRC 7201 — a warning before your next CIS goes out.
The In-Business Trust Fund Express Installment Agreement: A Fast Path for Small Payroll Tax Balances
Owe $25,000 or less in business payroll tax? Learn how the IRS In-Business Trust Fund Express Installment Agreement can resolve it in 24 months.
When a single-owner corporation files an OIC, the IRS runs two RCP analyses — and the owner gets squeezed twice. Here's how IRM 5.8.5 creates the trap and how to navigate it.