Summary of the IRS Collection Process

1) Assessment of the Tax Liability

Assessment of the tax liability, usually occurrs after filing your tax return with a balance owing. An assessment can also occur if you do not file a return and the tax authority files what it refers to as a ‘substitute for return’ using income information available to file a return on your behalf. Assessment can also occur after an audit, when the tax authority determines that additional tax is owed. Be proactive, call our TAX HELP HOTLINE NOW! 1-855-420-8280.

2) Tax Authorities Send Notices

After assessment, as part of the collection process tax authorities send notices, typically form notices, requesting payment of the tax liability.

3) Tax Authorities File Tax Lien

If notices sent do not result in the taxpayer remitting the tax liability owed, taxing authorities, depending upon the dollar amount owed and/or whether the taxpayer has other delinquent tax liabilities, would likely file a tax lien (filed at the local level and/or Office of the Secretary of State where the taxpayer resides). The filing of the tax lien is notice to the public that the taxing authority claims a lien or interest in your assets. Tax liens generally affect your ownership of real estate most, although technically the filing of the tax lien is a lien against all of your assets.

4) Tax Help Should Be Sought

The filing of a lien is an indicator that the tax collection process is being accelerated. Tax Help should be sought – call our tax help hotline now: 1-855-420-8280.

5) Final Notice of Intent to Levy Sent

With regards to the IRS (as most tax liabilities are to the IRS), as part of its collection processes it will send what is referred to as FINAL NOTICE OF INTENT TO LEVY. The mailing of this notice is significant, because once mailed the taxpayer has 30 days in which to file an appeal contesting immediate levy (wage garnishment or attachment of assets, including bank account levy/attachment). This notice should not be ignored. Some would say that filing an appeal should be considered; but we at DFGTAX believe that an appeal must be filed. If you have received a FINAL NOTICE OF INTENT TO LEVY – call our tax help hotline now: (phone number).

6) Appeal or Resolution

If an appeal is NOT FILED or if resolution with the tax authority is not secured during the 30 days after the mailing of the FINAL NOTICE OF INTENT TO LEVY, the taxpayer is subject to immediate levy without further notice.

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