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Levy

Court of Appeals approves sale of home to satisfy one spouse’s tax liability

Court of Appeals approves sale of home to satisfy one spouse’s tax liability

U.S. v. Davis, (CA 6 3/9/2016) 117 AFTR 2d ¶ 2016-499 The Court of Appeals for the Sixth Circuit, affirming a district court, has concluded that IRS could enforce its tax lien and sell the primary residence owned by the taxpayer and her tax-delinquent husband. The Court rejected the argument of the taxpayer, who did […]

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District Court – second business created by taxpayer was alter ego of first, so levy was proper

District Court – second business created by taxpayer was alter ego of first, so levy was proper

WRK Rarities LLC, (DC OH 2/29/2016) 117 AFTR 2d ¶ 2016-468 A district court has held that, under state law, a second business created by the taxpayer was the alter ego of his first business and that therefore a tax levy on the property of the second business with respect to an unpaid tax liability […]

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Tax Court doesn’t let IRS proceed with collection of taxpayer’s unpaid taxes by levy

Tax Court doesn’t let IRS proceed with collection of taxpayer’s unpaid taxes by levy

Allen, TC Memo 2016-13 In reviewing a determination by the IRS Appeals Office to proceed with collection of the taxpayers’ unpaid Federal income tax by levy, the Tax Court concluded that there were genuine questions of material fact to be decided at trial with regard to the taxpayers’ receipt of a notice of deficiency and […]

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Joint Explanatory Statement of the Committee of Conference – Tax provisions in the “Fixing America’s Surface Transportation (FAST) Act”

Joint Explanatory Statement of the Committee of Conference – Tax provisions in the “Fixing America’s Surface Transportation (FAST) Act”

Joint Explanatory Statement of the Committee of Conference On December 3, one day before the expiration of the previously-passed temporary funding measure, both chambers of Congress passed H.R.22, the “Fixing America’s Surface Transportation (FAST) Act”. The bill was sent to President Obama for his expected signature. In addition to authorizing federal surface transportation programs through […]

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Payments from state to day care on behalf of public assistance recipients are subject to levy

Payments from state to day care on behalf of public assistance recipients are subject to levy

Chief Counsel Advice 201547005 In Chief Counsel Advice (CCA), IRS has determined that payments from a state to a day care facility on behalf of eligible public assistance recipients are subject to levy under Code Sec. 6331. IRS determined that the payments didn’t fall within Code Sec. 6334(a)(11)’s exclusion for public assistance payments because the […]

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IRS won’t levy on Social Security disability insurance payments

IRS won’t levy on Social Security disability insurance payments

In a memo to its Collection staff, IRS’s Small Business/Self-Employed (SB/SE) Division has stated that it will not levy on Social Security disability insurance payments that are payable after Oct. 3, 2015.  Click here for IRS’s Small Business/Self-Employed Division memo “Federal Payment Levy Program – Exclude Disability Insurance Payments” (Oct. 7, 2015). Background. Code Sec. […]

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Court of Appeals, 5th Circuit reverses; application for Taxpayer Advocate relief tolls third party wrongful levy SOL

Court of Appeals, 5th Circuit reverses; application for Taxpayer Advocate relief tolls third party wrongful levy SOL

Rothkamm, (CA 5 9/21/2015) 116 AFTR 2d ¶ 2015-5263 The Court of Appeals for the Fifth Circuit has reversed a district court holding and found that: a) a party whose property was levied upon to pay another taxpayer’s tax is a “taxpayer” for purposes of Code Sec. 7811(d)’s tolling of the statute of limitations (SOL); […]

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Tax Court upholds IRS’s imposition of penalties against “corporation sole” promoters

Tax Court upholds IRS’s imposition of penalties against “corporation sole” promoters

Gardner, (2015) 145 TC No. 6 The Tax Court has upheld IRS’s imposition of a Code Sec. 6700 abusive tax shelter promoter penalty against two married corporation sole promoters. The Court concluded that a prior district court decision collaterally estopped them from disputing that they engaged in conduct subject to the penalty and rejected the […]

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Washington Alert – Health Insurance Companies and ACA; U.S. and St. Vincent and the Grenadines on Aug. 18 sign an intergovernmental agreement; TIGTA on levies and taxpayer rights

Washington Alert – Health Insurance Companies and ACA; U.S. and St. Vincent and the Grenadines on Aug. 18 sign an intergovernmental agreement; TIGTA on levies and taxpayer rights

IRS on Aug. 27 advised taxpayers that health insurance companies may ask policyholders to provide Social Security numbers (SSNs) for themselves, spouses and children covered by the policies. (HCTT-2015-53) “This is because the Affordable Care Act requires every provider of minimum essential coverage to report that coverage by filing an information return with the IRS […]

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Court of Appeals for the Ninth Circuit Reverses – Equitable Tolling Applies to Wrongful Levy Limitations Period

Court of Appeals for the Ninth Circuit Reverses – Equitable Tolling Applies to Wrongful Levy Limitations Period

Volpicelli, (CA 9 1/30/2015) 115 AFTR 2d ¶ 2015-390   The Court of Appeals for the Ninth Circuit, reversing and remanding a decision by a district court, has held that Code Sec. 6532(c)(1)’s nine-month limitation on suits for wrongful levy by persons other than the taxpayer, is subject to the doctrine of equitable tolling. In […]

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IRS Settlement Officer Erroneously Assessed Facts, So Tax Court Blocked Levy

IRS Settlement Officer Erroneously Assessed Facts, So Tax Court Blocked Levy

Estate of Sanfilippo, TC Memo 2015-15   Where negotiations between IRS and an estate regarding collection of estate tax had been going on for several months after IRS issued a notice of intent to levy, and then the IRS settlement officer was replaced by another settlement officer who improperly analyzed information in the taxpayer’s file, […]

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Request for installment agreement doesn’t preclude issuance of levy intent notice

Request for installment agreement doesn’t preclude issuance of levy intent notice

Eichler, (2014) 143 TC No. 2 The Tax Court has held the Code provision that prohibits IRS from making a levy while an offer for an installment agreement is pending does not prohibit IRS from issuing a notice of intent to levy while such an offer is pending. It also held that IRS’s decision not […]

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Taxpayer could not require that IRS’s levy be on specific assets

Taxpayer could not require that IRS’s levy be on specific assets

In Kraft v. Commissioner, (2014) 142 TC No. 14, the Tax Court has ruled against all of a taxpayer’s objections to IRS’s conduct during the taxpayer’s collection due process (CDP) hearing, including that IRS didn’t limit its levy to property of a trust of which he was a beneficiary.  A copy of the Court’s Opinion […]

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Supreme Court denies cert to law firms’ wrongful levy claims

Supreme Court denies cert to law firms’ wrongful levy claims

In Austin and Laurato, (CA11 2013) 112 AFTR 2d 2013-6219112 AFTR 2d 2013-6219, cert denied 2/24/2014, the Supreme Court has refused to review the Eleventh Circuit’s decision that dismissed two law firms’ wrongful levy suits because the firms did not have a valid lien or any other interest in the levied property. Background. Code Sec. […]

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2013 Statutory Review of Compliance with Legal Guidelines When Issuing Levies

2013 Statutory Review of Compliance with Legal Guidelines When Issuing Levies

TIGTA found that the IRS is protecting most taxpayers’ rights when issuing systemically generated and manually prepared levies. TIGTA reviewed 15 systemically generated and 30 manual levies identified through the Automated Collection System and determined that controls were effective to ensure that taxpayers were given notice of their appeal rights at least 30 calendar days […]

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IRS Recent Notice: Levy and it’s effect

IRS Recent Notice:  Levy and it’s effect

As reported by the IRS, a levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt. If you do not pay your taxes […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney