Pennsylvania IRS Collection Lawyer Safeguards Your Interests in All Tax Matters
If you are faced with IRS collection activity such as a levy on your bank account or wages or the threatened seizure of property or assets — you should be represented by a skilled taxation attorney right away. Inaction is likely to be deemed defiance and responded to quickly and harshly.
In greater Philadelphia and South Jersey, the lawyer to speak with is Joseph R. Viola. Our respected law firm's founder has advocated for people like you, for families and companies like yours, for almost 30 years. He is highly familiar with IRS agents' priorities and procedures, with negotiating for resolutions and litigating when necessary to achieve the results you need.
Joseph R. Viola, P.C. consistently delivers the highest possible level of professional representation and personal service. He is the attorney who will personally handle your important tax matter, and your main point of contact throughout the legal process. You will be informed of every option available to you, so you can make sound decisions.
Contact our talented, experienced tax lawyer to arrange a free consultation. Our toll-free phone number is 866-974-8841. We respond promptly to your e-mails and faxes.
Joseph R. Viola, P.C. serves taxation law clients in greater Philadelphia, the Delaware Valley, Lehigh Valley and South Jersey.
Applying 30 years of Successful Litigation Experience to Protecting and Vindicating the Rights of Clients With IRS Controversies and Collection Problems
The dreaded Federal Tax Lien is the backbone of the IRS collection process. Section 6321 provides that a federal tax lien arises automatically upon the occurrence of three events: (1) assessment; (2) notice and demand; and (3) failure to pay. The federal tax lien attached to all of the taxpayer's property and rights to property owned on or acquired after the date of assessment. Unlike ordinary creditors, the IRS is not required to file and win a lawsuit and obtain a judgment in order to acquire the right to take a taxpayer's money and property.
The federal tax lien is an encumbrance on property. The lien itself, however, does not result in the direct collection of any tax liability. Rather, three devices are available to the IRS to enforce the federal tax lien: (1) administrative levy; (2) administrative seizure; and (3) judicial collection remedies.
The Tax Levy is the most powerful and important tax collection weapon in the IRS arsenal and the one taxpayers are most likely to encounter. The Levy enables the IRS to gain custody of a taxpayer's property whether it is in the possession of the taxpayer or a third party, such as a bank. The Levy instantly transfers legal custody of the property to the IRS, leaving rightful ownership to be determined later. The IRS is permitted to exercise this awesome levy power without judicial intervention.
The taxpayer is not without defenses in the context of federal tax collection procedures. In addition, the IRS must use fair tax collection practices. The taxpayer may appeal the implementation of enforced collection and/or seek to enter an installment payment arrangement or make an offer in compromise with the IRS. Appeal rights also exist for liens, levies defaulted installment agreements and rejected offers in compromise.
A taxpayer has a variety of defenses available when faced with collection activity by the IRS. Every taxpayer should carefully consider all options available, including:
• determining whether the tax was properly assessed;
• verifying that the statute of limitations has not expired;
• determining whether innocent spouse relief is available;
• requesting a new audit or penalty abatement;
• requesting a Collection Due Process or Collection Appeals Program hearing or equivalent relief available where the time for a hearing has expired;
• seeking the help of the Taxpayer Advocate Program and requesting a Taxpayer Assistance Order;
• determining whether injunctive relief is available;
• determining whether fair tax collection practices were followed;
• entering into an installment agreement;
• making an offer in compromise; or
• filing a bankruptcy petition.
A taxpayer has the right to seek release of a Federal Tax Lien and to sue for damages for failure to release a Lien, as well as for unauthorized collection activity in general. Civil damages actions are also available for Wrongful Levy and Wrongful Seizure
An IRS collection technique of particular concern for business owners and mid- and high-level executives in businesses that are fighting for financial survival in the current economic morass is the Trust Fund Recovery Penalty. The Internal Revenue Code imposes 100% liability for a company's collected but unpaid federal taxes such as employee withholding and excise taxes upon individual "responsible" persons who "willfully" fail to ensure that the taxes are paid over to the government. The so-called "100% penalty" is not really a penalty at all but rather a direct assessment of tax liability on third parties with tax-paying authority when the corporate coffers are empty. Proving to IRS revenue or appeals officers that you have no authority to write a check to the IRS is surprisingly difficult, and a truly blameless TFRP target may be forced to pay a token amount of tax and sue the IRS to recover the payment as the price of admission to federal court, where facts are determined by the evidence instead of bureaucratic hunches. At your initial consultation, Mr. Viola can discuss preliminary strategies that may remedy your IRS collections legal problem — approaches such as installment agreements, offers in compromise and other negotiated agreements with the IRS as more reasonable and practical alternatives to simply seizing and trying to sell the taxpayer's property as a tax collection method. His legal leadership can provide you with the peace of mind you need.
Contact Joseph R. Viola, P.C. We offer the creative strategies and keen client focus often missing from the approach of larger, impersonal law firms presented with the same set of circumstances.
Call 866-974-8841, Toll Free
Philadelphia IRS collection-defense attorney Joseph R. Viola wants to hear how he can help you. Discuss the protection of your wages, assets and property during your free initial consultation.
