Tax News Briefs 
Notice and Opportunity for Hearing Before Levy
When tax remains unpaid, the Internal Revenue Service (IRS) may levy any property or right to property of the taxpayer to satisfy the tax liability. However, before such levy is made, the IRS must issue a notice to the taxpayer i... TheTaxBook
Tax Court
Collection Due Process as Viewed by the Tax Court
Internal Revenue Service Collection Process When taxpayers cannot pay their taxes, the Internal Revenue Service (IRS) has voluntary and enforced collection alternatives available. Taxpayers can enter into installment agreements that... Sherrill Trovato, EA, USTCP