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No "alternatives" to tax lien foreclosures

Pulliam, Darlene

Journal of Accountancy, 2007-08, Vol.204 (2), p.74

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Título:
No "alternatives" to tax lien foreclosures
Autor: Pulliam, Darlene
Assuntos: Attorneys ; Foreclosure ; Government regulation ; Income taxes ; Internal Revenue Code ; Laws, regulations and rules ; State court decisions ; Tax collection ; Tax collections ; Tax liens
É parte de: Journal of Accountancy, 2007-08, Vol.204 (2), p.74
Descrição: The IRS is not required to exhaust "alternative collection methods" before foreclosing tax liens, because IRC § 7403 contains no such requirement, a district court in Nebraska ruled. The court rejected the argument of taxpayer Jennifer Meisner to apply section 6331(j)(2)(D), which applies to levies, because levies and tax lien foreclosures are separate mechanisms used by the IRS to collect unpaid taxes from recalcitrant taxpayers. The court also refused to enforce statements contained in an Internal Revenue Manual because an IRM "does not have the force of law." The court also found the property was uninsurable and falling into disrepair. This favored an expeditious foreclosure to ensure the prompt and certain collection of delinquent taxes.
Editor: New York: American Institute of CPA's
Idioma: Inglês

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