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Obtaining Relief From Federal Tax Levies, T. Fogg Dec 2014

Obtaining Relief From Federal Tax Levies, T. Fogg

T. Keith Fogg

A levy is an administrative means of collecting taxes by seizure or taking of the taxpayer's property to satisfy delinquent tax liabilities. A levy is analogous to, but something more than, an attachment, garnishment, or other similar creditor's remedy. This chapter explains the levy process, the power of a levy and ways for moving past the levy.

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Effectively Representing Your Client Before The Irs, 6th Edition, T. Fogg Dec 2014

Effectively Representing Your Client Before The Irs, 6th Edition, T. Fogg

T. Keith Fogg

"Written by some of the most experienced tax controversy lawyers in the United States, this two-volume reference provides an in-depth discussion of the law and is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters. The companion DVD contains select audio and video recordings, gleaned from past ABA Section of Taxation meetings, and is supplemented with meeting materials relevant to your practice." -- ABA Web Shop

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Obtaining Relief From Federal Tax Lien, T. Fogg, Frank Agostino Dec 2014

Obtaining Relief From Federal Tax Lien, T. Fogg, Frank Agostino

T. Keith Fogg

The Supreme Court has said that Congress could not have chosen broader language than it did when setting out the scope of the federal tax lien. This chapter discusses the scope of the lien as well as how the federal tax lien is created, the priority issues present when the federal tax lien competes with other liens, and how to remove the lien.

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Utilizing Bankruptcy To Reduce Outstanding Tax Debts, T. Fogg, Kenneth Weil Dec 2014

Utilizing Bankruptcy To Reduce Outstanding Tax Debts, T. Fogg, Kenneth Weil

T. Keith Fogg

In general, Congress set out to strike a balance in the bankruptcy code between the need for government entities to collect taxes, the need to promote a fresh start for debtors and the desire to create a relatively balanced playing field for competing creditors. This chapter explains how tax creditors will do well when they quickly collect the debts due to them. They will do much less well if the debts have gotten old. Exceptions to this general rule exist for tax debts secured by a tax lien or debts arising from the debtor's collection of funds on behalf of …

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Effectively Representing Your Client Before The Irs, 5th Edition, T. Keith Fogg, Editor-In-Chief, T. Fogg Dec 2010

Effectively Representing Your Client Before The Irs, 5th Edition, T. Keith Fogg, Editor-In-Chief, T. Fogg

T. Keith Fogg

"Effectively Representing Your Client Before the IRS is a comprehensive collection of everything a tax professional should know when dealing with the IRS. Written by some of the most experienced tax controversy lawyers in the United States, it not only provides an in-depth discussion of the law, but is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters. The two-volume reference also includes a companion CD-ROM. No tax professional should be without Effectively Representing Your …

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Tax Collection: Procedure And Strategies, T. Fogg Dec 2010