Kentucky Tax Lawyer Research Library
Search Kentucky statutes, federal tax provisions, Treasury regulations, agency guidance, and plain-English explanations of tax procedure.
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Section 6212 authorizes the IRS to mail a notice of deficiency, commonly called a 90-day letter, before assessment of many disputed income, estate, gift, and excise taxes.
Section 6159 authorizes written agreements permitting a tax liability to be paid in installments when that will facilitate collection.
Section 6020 authorizes returns prepared with a taxpayer's cooperation and returns made by the Secretary when a required return is not filed.
Section 6011 supplies the general statutory duty to make a return or statement when required by the Code or regulations.
Section 6325 provides different mechanisms for releasing a lien, discharging particular property, and subordinating the federal lien.
Section 6323 governs when an unfiled federal tax lien is invalid against specified third parties and contains extensive priority and protection rules.
A Tax Court petition invokes a specialized federal court's jurisdiction and must follow the statute, current court rules, and accepted filing procedures.
Section 6334 lists categories of property exempt from federal tax levy and limits the effect of other exemption laws.
Section 6331 authorizes levy after demand and nonpayment, subject to notice, timing, statutory restrictions, and exceptions.
Section 6322 generally dates the federal tax lien from assessment and continues it until the liability is satisfied or becomes unenforceable by lapse of time.
Section 6332 generally requires a person possessing property subject to levy to surrender it, with specified exceptions and consequences.
Section 6301 directs the Secretary to collect taxes imposed by the Internal Revenue Code.
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