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 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. § 6334: Property Exempt from IRS Levy
Section 6334 lists categories of property exempt from federal tax levy and limits the effect of other exemption laws.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6332: The Duty to Honor an IRS Levy
Section 6332 generally requires a person possessing property subject to levy to surrender it, with specified exceptions and consequences.
Levies & SeizuresRead the analysis ↗
26 U.S.C. § 6325: Release, Discharge, and Subordination of Federal Tax Liens
Section 6325 provides different mechanisms for releasing a lien, discharging particular property, and subordinating the federal lien.
LiensRead the analysis ↗
26 U.S.C. § 6331: IRS Levy Authority and Notice
Section 6331 authorizes levy after demand and nonpayment, subject to notice, timing, statutory restrictions, and exceptions.
Levies & SeizuresRead 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 ↗
Treas. Reg. § 301.6331-1: Federal Levy Procedure
The Treasury regulation under section 6331 explains federal levy authority and procedural rules that operate alongside the statute and IRS collection guidance.
IRS CollectionRead the analysis ↗
Treas. Reg. § 301.7122-1: Offers in Compromise
The offer-in-compromise regulation distinguishes doubt as to liability, doubt as to collectibility, and effective-tax-administration grounds.
Resolution OptionsRead the analysis ↗
KRS 131.110: Protesting a Kentucky Tax Assessment
KRS 131.110 governs written protests of many Kentucky Department of Revenue assessments and makes the notice date and statutory protest period central.
Kentucky RevenueRead the analysis ↗
How to Research Kentucky Tax Law: KRS, KAR, and Department Guidance
Kentucky tax research requires separating statutes enacted by the General Assembly, administrative regulations, Department guidance, and the actual notice or assessment.
Kentucky RevenueRead the analysis ↗
Using the Internal Revenue Manual in an IRS Collection Case
The Internal Revenue Manual describes IRS operating procedures and can help explain collection activity, but it must be used with the governing Code, regulations, and actual account record.
IRS CollectionRead the analysis ↗
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