IRS Seizures

Internal Revenue Code Section 6672 authorizes the IRS to assess and to collect personally from the “responsible person” when employment taxes are not paid over to the IRS. A Revenue Officer conducts an interview on FORM 4180 to determine liability. The factors to make a “responsible person” finding include whether…

A not-for-profit charitable organization which had failed to pay over its withholding taxes was seized by the IRS. Charitable donations plummeted. The services provided by the organization diminished and the needs of the poor who relied on such services could not immediately be attenuated. Reliance on donations is difficult. Alienation…

IRS can really mess up business relationships AND seize your money when they go after your accounts receivable. Hooboy, you’ve sold goods or services to a customer of yours, and then the customer gets a notice from the IRS ordering the customer NOT to pay your invoice, instead ordering the…

After a Notice of Federal Tax Lien has been recorded, the IRS has the legal authority to come onto the premises of your business to seize assets ONLY by two methods: 1.      A court order called a Writ of Entry; 2.      Your consent. Once the IRS is legally on the…

The IRS can seize your bank accounts by, first, filing and recording a Notice of Federal Tax Lien , then second, serving a Notice of Intent To Levy to the bank where your money resides. You would have received notice that this was about to happen in most cases. When…