26 U.S.C. § 6343: Release of an IRS Levy
Section 6343 requires release of a levy in specified circumstances, including unenforceability, facilitated collection, installment agreements, and economic hardship.
Levies & SeizuresRead the analysis ↗
Kentucky Tax Lawyer Research Library
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Search Kentucky statutes, federal tax provisions, Treasury regulations, agency guidance, and plain-English explanations of tax procedure.
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IRS Notice Deadlines: 30-Day Letters, 90-Day Letters, and Final Levy Notices
IRS letters can create different administrative and judicial routes. The notice number and governing statute matter more than the envelope's urgency.
IRS Notices & DeadlinesRead the analysis ↗
26 U.S.C. § 6501: The Federal Assessment Limitation Period
Section 6501 supplies the general limitation period for assessment and numerous exceptions involving omitted income, nonfiling, fraud, and agreed extensions.
Limitations PeriodsRead the analysis ↗
Building an IRS Appeals Protest: Issues, Facts, Law, and Hazards
A written protest should define each disputed adjustment, state the relevant facts, apply authority, and preserve the administrative record.
Tax Court & AppealsRead the analysis ↗
26 U.S.C. § 6502: The Federal Collection Period
Section 6502 generally permits collection by levy or court proceeding within ten years after assessment, subject to suspensions and extensions.
Limitations PeriodsRead the analysis ↗
IRS Collection Financial Analysis: Forms 433-A, 433-B, and the Standards
IRS collection financial statements organize assets, income, expenses, transfers, and business information used to evaluate payment and hardship options.
Resolution OptionsRead the analysis ↗
26 U.S.C. § 6511: Time Limits for Federal Refund Claims
Section 6511 governs when a federal refund claim must be filed and limits the amount recoverable based on the timing of the claim.
Refund ClaimsRead the analysis ↗
IRS Penalty Relief: Reasonable Cause, Administrative Relief, and Proof
Penalty relief depends on the particular penalty, governing statute, documented cause, compliance history, and applicable administrative procedure.
PenaltiesRead the analysis ↗
26 U.S.C. § 6011: Who Must File a Tax Return
Section 6011 supplies the general statutory duty to make a return or statement when required by the Code or regulations.
Unfiled ReturnsRead the analysis ↗
26 U.S.C. § 6651: Failure-to-File and Failure-to-Pay Additions
Section 6651 imposes additions to tax for failure to file and failure to pay, subject to reasonable-cause and other statutory rules.
PenaltiesRead the analysis ↗
IRS Offer in Compromise: Reading Form 656 and the Financial Package
An offer package combines a legal ground for compromise, contractual terms, financial disclosure, payment rules, and collection-statute consequences.
Resolution OptionsRead the analysis ↗
26 U.S.C. § 6020: Returns Prepared by the IRS
Section 6020 authorizes returns prepared with a taxpayer's cooperation and returns made by the Secretary when a required return is not filed.
Unfiled ReturnsRead the analysis ↗
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