Tax Analysts publishes news, analysis, documents, and commentary on various tax collection issues. Section 6301 gives the IRS authority to collect taxes imposed by the internal revenue laws. Section 6302 addresses the mode or time of collection, section 6303 provides the notice requirements for persons liable for unpaid taxes, and section 6304 provides fair tax collection practices. Civil actions for violations of section 6304 is addressed under section 7433.
Other collection issues involve liens for taxes, including the section 6320 requirement for notice and an opportunity for a hearing before filing of a lien notice. Section 6330 requires notice and an opportunity for a hearing before a levy. Chapter 24 addresses the collection of income tax at source, including backup withholding under section 3406. Sections 6672 and 7202 impose penalties for failures to collect and pay over tax.
Numerous court opinions published by Tax Analysts involve challenges to IRS collection actions. Tax Analysts also has published news stories on various collection issues, including Supreme Court decisions denying certiorari in particular cases involving IRS collection actions, Treasury Inspector General for Tax Administration’s report on IRS collections, and on revenue collected by the IRS.
Tax Analysts has published IRS Small Business/Self-Employed Division interim guidance addressing various issues involving collection policy and procedures. IRS e-mail chief counsel advice published by Tax Analysts also address various collection issues, including the basis for a transferee collection action under section 6901; collection statute expiration date waivers; and collection due process rights for a successor entity.
Tax Analysts consistently and promptly publishes all relevant developments regarding tax collection issues. To stay up to date on all tax-related topics, subscribe to Tax Notes Today Federal.