Federal Tax Collections, Liens & Levies, Second Edition brings you up-to-date analysis and guidance from a leading expert.

Federal Tax Collections, Liens & Levies, Second Edition offers a unique blend of analysis, interpretation and practical guidance to help you make the right moves and avoid possible oversights when dealing with client challenges in this area. In one convenient source, you get all the background information you need: thorough documentation, an in-depth analysis of the rules, regulations and court decisions, plus samples of the documents you may need to file. Some of the vital topics you’ll find:

• Grounds for challenging an IRS assessment
• Satisfying or otherwise lifting a lien
• Tax collection in bankruptcy (or insolvency situations)
• Priorities--third party rights vs. IRS rights in competition for taxpayer’s property
• Transfer liability--reaching transferees