October 01, 2013

Collection Enforcement: Dealing With the IRS Collection Function/Federal Tax Liens

W. Patrick Cantrell
From Federal Tax Procedure for Attorneys, Chapter 6

I. Introduction and Background

A. Prior to the 1998 IRS Restructuring Act, the IRS consisted of numerous functional “divisions,” the most important of which, from a tax practitioner’s viewpoint, are as follows:

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