| If you are dealing with a tax lien against your property | | | | rules of administrative procedures or was filed |
| a tax relief attorney offers you tax relief help and will | | | | prematurely. 2) If the withdraw would benefit both the |
| work with the government to remedy the lien. Notice | | | | taxpayer and the government. 3) If an installment plan |
| of Federal Tax Lien is a claim taken against property | | | | has been agreed upon. |
| to secure that a debt will be paid. Usually to protect | | | | Your tax relief attorney will be familiar with the rules, |
| the governments interest a notice to the public is filed. | | | | criteria, and procedures followed by the IRS in |
| The lien is placed on the property when a taxpayer is | | | | declaring tax penalties. The IRS can access penalties |
| made aware of the debt and does not pay it within 10 | | | | against you for not paying your taxes, for not filing a |
| days. At this point you need Federal tax relief. | | | | return, as well as return related and information related |
| The lien is filed and the taxpayer’s creditors, along | | | | violations. Actually, they total over 140 different types |
| with the general public, are made aware that it exists. | | | | of penalties which they can use against you. |
| After the tax lien has been filed the IRS must let the | | | | However, the reason they have the authority to |
| taxpayer know within 5 days of the filing that he or | | | | assess this large number of penalties is to encourage |
| she has the right to a hearing. If at the court hearing | | | | the voluntary payment of taxes, to accurately prepare |
| the taxpayer disagrees with the lien, they have the | | | | their tax returns, and to file them in a timely manner. |
| privilege to contest the lien and if successful, appeal to | | | | On the other hand, the taxpayers also have the right |
| the U.S. Tax Court or federal district court. It should be | | | | to defend themselves against the IRS penalties |
| noted that this doesn’t necessarily involve wage | | | | assessed against them by being heard and possibly |
| garnishment. So you don’t have to be concerned | | | | being eligible for being released from the penalties. |
| how to stop wage garnishment at this particular time. | | | | Through reasonable cause the taxpayer will have their |
| The tax lien is discharged when the debt is paid or | | | | case reassessed. All of the facts leading to the |
| time has expired on the IRS’s behalf and they can | | | | assessment will be reconsidered by the IRS If certain |
| no longer enforce the lien. Once a compromise has | | | | factors can be shown such as serious illness, death, |
| been accepted from the taxpayer by the IRS the lien | | | | unavailable absence, the wrong advice form a tax |
| no longer exists. The taxpayer’s credit report can | | | | advisor or from the service, service error , or |
| be affected following the release no matter what the | | | | disastrous circumstances and if in the end the |
| circumstances of the discharge were. If the following | | | | taxpayer did use care and discretion to complete their |
| circumstances apply then the IRS could withdraw the | | | | obligations to the IRS. |
| public notice of lien: 1) If the notice was filed against the | | | | |