College of Law
IV. The Collection Process
Pre-requisites for Collection
- Assessment of Tax - § 6201
- Notice and Demand for payment - § 6303
- Notice of Lien - § 6320
- Notice before Levy - § 6330
Time Table
- Notice and Demand
- 10 Days later enforcement authority
- Four more notices
- Notice of Lien
- Notice before Levy
- Levy
Enforcement Action Permitted
- Seizure and Sale of Property
- Backup withholding
- Garnishment of wages and other
- Payments
Installment Agreements
- Fee often required
- Suspends collection action
Offers in Compromise
- Fee required
- Suspends collection action
- Doubt as to liability
- Doubt as to collectibility
- Effective Tax Administration
Exemption from Levy
- Unemployment benefits
- Certain disability benefits
- Minimum weekly wage exemption
