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 ↗
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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26 U.S.C. § 6672: Trust Fund Recovery Penalty
Section 6672 can impose personal liability on a responsible person who willfully fails to collect, account for, or pay over trust-fund taxes.
Payroll TaxesRead the analysis ↗
26 U.S.C. § 6159: IRS Installment Agreements
Section 6159 authorizes written agreements permitting a tax liability to be paid in installments when that will facilitate collection.
Resolution OptionsRead the analysis ↗
26 U.S.C. § 7122: Federal Tax Compromises
Section 7122 authorizes compromise of civil and criminal tax cases and establishes procedural requirements for offers in compromise.
Resolution OptionsRead the analysis ↗
26 U.S.C. § 6201: Federal Tax Assessment Authority
Section 6201 authorizes the Secretary to assess taxes, additions, amounts, and penalties imposed by the Internal Revenue Code.
Assessments & AuditsRead the analysis ↗
26 U.S.C. § 7521: Taxpayer Interviews and Representation
Section 7521 supplies safeguards for taxpayer interviews, including explanations of process, recording rules, and consultation with an authorized representative.
Taxpayer RepresentationRead the analysis ↗
26 U.S.C. § 6212: The Statutory Notice of Deficiency
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.
Tax Court & AppealsRead the analysis ↗
26 U.S.C. § 7525: The Tax-Practitioner Privilege and Its Limits
Section 7525 extends a limited confidentiality privilege to certain tax advice from federally authorized tax practitioners, with significant exceptions.
Taxpayer RepresentationRead the analysis ↗
26 U.S.C. § 6301: Federal Tax Collection Authority
Section 6301 directs the Secretary to collect taxes imposed by the Internal Revenue Code.
IRS CollectionRead the analysis ↗
26 U.S.C. § 6321: The Federal Tax Lien Statute
Section 6321 creates the federal tax lien after assessment, demand, and failure to pay. The statutory lien and the public Notice of Federal Tax Lien are related but different.
IRS CollectionRead the analysis ↗
26 U.S.C. § 6330: Collection Due Process Before Levy
Section 6330 governs notice and hearing rights before many IRS levies and defines the issues Appeals may consider in a Collection Due Process case.
Tax Court & AppealsRead the analysis ↗
26 U.S.C. § 6213: The Tax Court Petition Period
Section 6213 establishes the general petition period following a statutory notice of deficiency and restricts assessment while that period remains open.
Tax Court & AppealsRead the analysis ↗
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