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FAQs on IRS Procedures

© by Robert G. Nath, Esq.

Offers in Compromise:

  1. Why does the IRS ask for so much information when I file an offer in compromise?
  2. Can I offer to pay the tax only, or tax and some interest, and the IRS will forgive penalties?
  3. Will the IRS “use” the information I have provided in an offer to turn around and seize assets?
  4. I’ve heard you can offer “pennies on the dollar” for an offer in compromise. Is this true?
  5. How do I know if I am eligible for an “offer in compromise?”
  6. What types of offers in compromise are available?
  7. Can I pay the offer amount over time?
  8. My business owes substantial payroll taxes, penalties and interest. Will the IRS compromise those taxes?

Installment Agreements

  1. What is an installment agreement?
  2. How does the IRS determine how much I can pay?
  3. What if we can’t come to an agreement?

Innocent Spouse Relief and Divorce

  1. What relief is available under the innocent spouse revisions?
  2. Can I get “innocent spouse” relief if I divorce?
  3. My ex signed papers stating he would pay our back taxes (on a joint return). Why can’t the IRS go after him/her?
  4. How do I apply for Innocent Spouse relief?
  5. What happens to my ex if I apply and obtain innocent spouse relief?
  6. Can I be “innocent” if I signed a joint return and the IRS has not proposed more taxes?

IRS Levies

  1. What’s the difference between a tax lien and a tax levy?
  2. Can you go to court to stop the IRS from seizing assets?
  3. Can an IRS levy take my Social Security benefits? My IRA? Retirement accounts?
  4. What about my inheritance? Is that subject to seizure?
  5. My wife and I own a home with equity. Only I owe taxes. Can the IRS seize and sell our home for my taxes, if we own the home as "tenants by the entirety?"

Federal Tax Liens

  1. I see on the lien form that the lien can be “refiled.” Can the IRS extend the lien by refiling?
  2. To what does the federal tax lien attach?
  3. How can I deal with the lien if it has already been filed?

Taxes and Bankruptcy

  1. How does a Chapter 7 bankruptcy work with respect to taxes?
  2. When is the new “means testing” law applicable with respect to taxes?
  3. Can the bankruptcy law stop the IRS from collecting taxes?

IRS Penalties

  1. How does the IRS calculate penalties?
  2. How can penalties be avoided or abated?
  3. Does the IRS charge interest on penalties?

Audits and Appeals

  1. How does the audit and appeal system work?
  2. How did the IRS select my return for audit?
  3. Who has the burden of proof in an audit?

Nonfiling of Tax Returns

  1. What are the penalties for not filing a federal income tax return?
  2. I have heard of people who go 10 years or more, and the IRS never catches up with them. How can that happen?

Statutes of Limitation

  1. What is the “statute of limitations” on collecting taxes?
  2. What is the “three year” period of limitations?
  3. How is the collection period of limitations extended?

Trust Fund Recovery Penalty

  1. What is the “trust fund recovery penalty?"
  2. How does the IRS investigate this penalty?
  3. If someone else pays the trust fund penalty, do I get credit too?

Articles by Robert G. Nath On-Line:

FAQs on IRS Procedures

Tips on IRS Procedures - 2006

Robert G. Nath has focused on IRS matters for over 30 years. He holds degrees from Yale, the University of Pennsylvania, and Georgetown University. After clerking for a federal judge, Mr. Nath litigated tax cases for 8 years with the Tax Division, U.S. Department of Justice. Since 1984, he has been in private practice, representing individuals, entities, accountants and attorneys before the IRS and in court in tax collection, audit and tax litigation matters. Mr. Nath's book, "The Unofficial Guide to Dealing with the IRS" (Macmillan), was first published in 1997. He has been quoted in national media on tax procedure matters and has also appeared on radio and television programs. He has been an editor of professional journals and his articles have appeared in law reviews and other legal periodicals. Mr. Nath is a former U.S. Army Reserve Green Beret officer.
Note: Mr. Nath’s cases normally involved total tax liabilities of $100,000 or more.
Click here to contact Robert G. Nath.

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