Is the IRS abusing its collection authority?
Friday, October 31, 2014

Is the IRS abusing its collection authority?

It’s certainly not news to say that the Internal Revenue Service has enforcement powers to collect a tax liability. Such tools may include filing a notice of levy or tax lien, wage garnishment or even a sale of property.

Of course, federal law also imposes notice procedures upon the IRS. A taxpayer must generally receive notice of a tax liability before the IRS can pursue any collection activities. That notice serves an important purpose: It allows a taxpayer to administratively contest disputed liabilities. After administrative exhaustion, a taxpayer may even be able to file suit in federal Tax Court or U.S. District Court, depending on the procedural context.

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