IRS Refuses to Enforce Lien, Leaving Taxpayer Without Recourse

Houston Tax Attorney

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If the IRS has a superior lien on real estate, it should enforce its lien and apply the sales proceeds to reduce the taxpayer’s unpaid taxes. But what if there is a junior lien that acquires the real estate first? Can the IRS work out a deal with the junior lien holder and divert a […]

About the IRS Certificate of Discharge

Houston Tax Attorney

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The IRS’s lien for unpaid taxes attaches to all property owned by the individual. This can prevent the individual from selling or transferring their property or refinancing the property. There are several potential remedies that can help in this situation. One of these remedies is the IRS certificate of discharge. The IRS Certificate of Discharge […]

Can the IRS Collect from a Single-Member LLC?

Houston Tax Attorney

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When trying to settle a tax debt with the IRS or manage the collection process, there are often questions as to whether the IRS can collect from a legal entity owned by the taxpayer. This often comes up in the context of a limited liability company that has one owner. You may be surprised to […]

A Closer Look at Innocent Spouse Relief

Houston Tax Attorney

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Innocent spouse relief allows one spouse or ex-spouse to be relieved of liability for an income tax incurred during the marriage.  This relief can provide a much needed lifeline to taxpayers who are divorced or contemplating divorce. Injured Spouse Relief is not Innocent Spouse Relief Before considering the innocent spouse rules, it is helpful to […]

Congress Provides Significant Relief for Back Taxes

Houston Tax Attorney

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There are winners and losers when it comes to the recent tax changes proposed by Congress. As it turns out, those who owe back taxes to the IRS may be in the winner category. The proposed changes will significantly increase the amount of income that is beyond the IRS’s reach. If the legislation is passed […]

Making the IRS Pay for Unlawful Collection Activities

Houston Tax Attorney

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Taxpayers often feel helpless when it comes to the IRS. We hear this from clients when there is some real or perceived injustice involving the IRS. While the IRS and IRS employees have a lot of power, they are subject to the law.  The law provides taxpayers with several remedies when they are harmed by […]

The IRS Levy, What You Need to Know

Houston Tax Attorney

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If you owe the IRS back taxes, you need to know about the IRS levy.  This is the primary tool the IRS uses to collect unpaid taxes. About the IRS Levy The word “levy” is a legal term that refers to the process of taking property. Creditors are able to levy on property to satisfy […]

Can the IRS Disclose My Tax Return?

Houston Tax Attorney

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Clients often ask us whether the IRS can disclose information that they provided to the IRS.  The short answer is “no,” but there are a number of exceptions.  This article examines the rules that prohibit IRS employees from disclosing taxpayer information and some of the remedies that are available if the IRS violates the rules. […]

Can the IRS Keep My Refund to Pay My Spouses Tax Debts?

Houston Tax Attorney

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Will you receive a tax refund from the IRS if you marry someone who owes back taxes to the IRS? If the IRS keeps your refund for the current year to pay your spouse’s premarital tax debts, what rights do you have to recoup the current year refund? For the answer to these questions, we […]