IRS Collection Division

In recognition of the continuing economic hardship caused by the COVID-19 pandemic, the Internal Revenue Service is easing its collection activities to avoid the seizure of bank accounts containing either Economic Impact Payments or Paycheck Protection Program loan proceeds.

In a guidance memorandum issued to all collection employees, the IRS has directed that before issuing

Yesterday the IRS announced the results of a nationwide two-week “education and enforcement campaign” regarding employment tax compliance. For several years, the IRS has made employment tax compliance a top enforcement priority, on both the civil and criminal sides. With payroll taxes withheld from employee wages accounting for nearly 72 percent of all tax revenue

As part of its guidance to taxpayers and practitioners about how its resumption of activities this week following the government shutdown is impacting pending matters, the Internal Revenue Service has published Frequently Asked Questions (entitled “Collection Resumption FAQs“) regarding collection activities.  These FAQs provide information regarding the shutdown’s effect on liens, levies, notices

Attorneys representing cannabis businesses are often faced with questions about what happens when the cannabis business has not paid its taxes and the IRS is proceeding with collection actions.  No one thinks the IRS will seize and sell cannabis to satisfy tax liabilities, because in doing so the IRS would engage in criminal violations of

On September 11, 2017, the Treasury Inspector General for Tax Administration (TIGTA) issued its final report discussing IRS compliance activities through fiscal year 2016 (the federal government’s fiscal year begins on October 1 and ends on September 30). TIGTA compiles statistical information reported by the IRS and issues the report annually in response to continuing

Yesterday the Taxpayer Advocate published a blog post entitled “The IRS’s New Passport Program: Why Notice to Taxpayers Matters (Part 1 of 2)” which criticizes the Internal Revenue Service’s planned initiative to revoke, or deny, passports of individuals who have substantial tax liabilities. We have previously covered the planned rollout of this program by the

irsThe Internal Revenue Service has released additional guidance about its new and controversial “Private Debt Collection” program — which requires the use of private debt collectors to collect certain delinquent tax debts — while fraudsters continue to scam unsuspecting victims by posing as IRS debt collectors.

According to the new guidance which will

irsThe Internal Revenue Service announced earlier this week that its private debt collection program is starting now.  Beginning this week, the IRS will start sending letters to taxpayers whose overdue federal tax debts are being assigned to one of four private-sector collection agencies. At the same time, the IRS is warning taxpayers that they must

passportThe Internal Revenue Service is moving forward with implementation of a new law requiring the State Department to deny, or revoke, the U.S. passports of individuals who owe the IRS more than $50,000. The passport revocation measure became law in December 2015, when President Obama signed a five-year, $305 billion highway funding bill that included

Previously, we discussed Congress’s enactment of the FAST Act requiring the IRS to use private debt collection agencies to recover inactive tax receivables. In September, the IRS announced that it had contracted with four collection agencies to begin private collection, and last week, the IRS posted to its website a sample of the letter it