Resolving Tax Collection Issues, Liens, and Levies
If you are an individual who has unpaid taxes, the tax authorities have the power to garnish your wages, seize your assets, and file liens against your property. If you are a business owner, the Internal Revenue Service (IRS) or California Employment Development Department (EDD) may come after you personally for any unpaid payroll taxes due from your business, and the California Department of Tax and Fee Administration (CDTFA) may assert you owe unpaid sales taxes as well.
At the Law Office of Williams & Associates, P.C., our practice focuses on important tax issues such as liens, levies, seizures and wage garnishments. From our office in Sacramento, our attorneys represent individuals and businesses from California, throughout the United States and abroad.
Protecting Your Rights in Tax Collection Situations
The following are examples of the types of issues we handle:
- Liens, levies, seizures, and wage garnishments: If you did not file a tax return or do not respond to notices from the Internal Revenue Service (IRS), the IRS will file a tax return for you as if you are a single person with no deductions. This may result in a tax liability far greater than what you truly owe. The IRS can then take actions such as filing a tax lien against your home, levying your bank account, or garnishing your wages. Our lawyers have successfully challenged unreasonable assessments and collection actions, and can help you resolve your tax matters.
- Installment agreements and offers in compromise: Some federal tax debts can be paid by entering into an installment agreement and others may be dismissed with an offer in compromise. We can assist you in negotiating a reasonable agreement you can afford.
- Tax liabilities from foreclosure, loan modification, and credit card negotiation: You may incur tax liabilities for debt forgiveness whenever a bank or credit card company forgives debt that you owe. These amounts can be significant, particularly in the case of mortgage debt. The bank or another entity may issue a Form 1099 for the cancellation of debt. The forgiven debt may be treated as income by the IRS. Our lawyers can determine if these tax assessments are in error and advocate on your behalf with the tax agencies.
- Innocent or injured spouse: Our lawyers can determine whether you qualify as an innocent or injured spouse, in which case you may not be held responsible for your spouse’s tax debt.
- Collection due process: If negotiations with the IRS are not successful, our lawyers can challenge the process administratively through IRS appeals or in the U.S. District Court or U.S. Tax Court.
- Advance payment of deficiency interest: Interest continues to accrue on tax debt. Our lawyers can help you minimize interest through advance payments.
- Penalty abatement programs: We can advise you on penalty abatements for which you may qualify. We have helped clients abate penalties and obtain refunds from a few thousand dollars to millions of dollars.