Collection Representation

If you do not pay your taxes in full, you will receive a bill from the IRS. That bill marks the beginning of a collections process that could have a devastating effect on your business and your life.

The tax attorneys at Moskowitz, LLP can determine the most advantageous route for relief of your tax debt. Our extensive litigation experience provides us with an advantage in negotiating with tax authorities – they know that we will never settle out of fear of litigation.

Collection activities

The government has the ability to seize your assets to satisfy your tax liabilities through collection activities that include, but are not limited to:

  • Seizure of your bank account, wages, and retirement savings
  • Tax liens and levies on your assets (including your house and car)
  • A levy on the account receivables of your business, which may involve government agents making direct contact with your customers

Collection due process hearings

Before the IRS can do any of the above, you must be offered the opportunity to request a Collection Due Process (CDP) Hearing before the IRS Office of Appeals. The purpose of this process is to give you adequate notice and an opportunity to be heard before you are deprived of your property. During your hearing you can:

  • Challenge the underlying tax debt (depending on the circumstances)
  • Challenge the appropriateness of the Notice of Federal Tax Lien/Levy
  • Argue for abatement of penalties and interest
  • Raise an appropriate spousal defense, such as a claim for Innocent Spouse Relief
  • Request an alternative collection method, such as an Offer in Compromise or installment payment arrangement

You have 30 days to appeal your CDP determination with the U.S. Tax Court.

Civil forfeiture

Our attorneys have extensive experience reclaiming properties seized under civil forfeiture laws by the Federal Bureau of Investigation (FBI), Drug Enforcement Administration (DEA), and other federal, state, and local law enforcement agencies.

Discharging taxes in bankruptcy

With some limitations, bankruptcy courts have jurisdiction to discharge taxes in bankruptcy and/or determine the amount or legality of any tax, fine, or penalty relating to a tax. Our tax attorneys frequently assist Chapter 7, 11, and 13 filers and their bankruptcy attorneys to challenge the validity or amount of IRS or state tax liens and deficiency claims.

Tax collection litigation

Our attorneys have represented individuals and businesses in collection matters before the U.S. Tax Court, District Courts, Court of Federal Claims, Bankruptcy Court, Court of Appeals, and state courts in a number of different jurisdictions. We can represent you at every stage of your tax controversy.

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