IRS Tax Liens Attorney

Discuss Your Options with an Experienced IRS Tax Lien Attorney in Confidence

**Attorney Alina Veneziano**
IRS Tax Liens Attorney & CPA Team Lead

**Alice Campbell**
IRS Tax Liens Team
Former Special Agent (IRS)

Internal Revenue Service (IRS) tax liens have several consequences for both individuals and businesses. If the IRS places a lien on your (or your business’s) property, not only will this impact your ability to sell the property that you (or your business) currently owns, but the IRS’s federal tax lien attaches to any future-acquired property as well. IRS tax liens also impair individual and corporate taxpayers’ access to credit; and, if you decide to sell any encumbered assets, the IRS will be entitled to all sale proceeds until your tax debt has been satisfied in full.

With that said, if you are facing an IRS lien, you have options available. Our IRS tax lien lawyers have extensive experience advising U.S. taxpayers who are facing liens, levies, and other means of federal tax collection. Whether you received a Notice of Federal Tax Lien, you are facing unmanageable tax debt due to an IRS audit, or you simply have concerns about your ability to pay the IRS, our attorneys can give you the advice you need to make informed decisions, and we can deal with the IRS on your behalf as necessary.

Our IRS Tax Lien Services

We provide comprehensive IRS tax lien services to individual and corporate U.S. taxpayers worldwide. The IRS has broad authority to impose tax liens as a means of collection, and it routinely issues Notices of Federal Tax Liens to secure access to taxpayers’ funds. But, its authority is not absolute, and U.S. taxpayers have options for avoiding, appealing, and getting rid of IRS tax liens under a wide range of circumstances under federal tax lien legislation.

So, how can we help you? If you have questions about any of the following, we encourage you to schedule a complimentary consultation with an IRS tax lien lawyer at Oberheiden P.C.:

Avoiding an IRS Tax Lien

If it is not too late, our attorneys can assist you with avoiding an IRS tax lien. Even if you owe more than you can afford to pay, you still have options for resolving your situation with the IRS and getting out from under the threat of collection. For example, depending on your specific circumstances, your options for avoiding an IRS tax lien may include:

Entering into a payment plan or installment agreement
Negotiating a tax settlement or Offer in Compromise (OIC)
Seeking currently not collectible (CNC) status from the IRS

While all of these options are preferable to receiving a Notice of Federal Tax Lien, they all offer different benefits and are subject to different limitations and drawbacks. For example, if you enter into a payment plan or installment agreement establish CNC status, you will continue to accrue penalties and interest while your federal tax debt remains unsatisfied. Entering into an OIC allows you to settle your tax debt for less than you currently owe, but there are eligibility criteria that restrict access to this option. Additionally, ensuring that all your tax returns are accurate and up-to-date is crucial in these negotiations. Again, our IRS tax lien attorneys can provide you with the information you need to make a sound decision; and, no matter which option you choose, we can assist with resolving your tax debt proactively with the IRS.

Appealing an IRS Tax Lien

If you have received a Notice of Federal Tax Lien, you may have grounds to file an appeal. The IRS’s Independent Office of Appeals hears challenges to tax liens under its Collection Due Process (CDP) program and Collection Appeals Program (CAP). As the IRS explains, while “CAP generally results in a quicker Appeals decision and is available for a broader range of collection actions . . . . you cannot go to court if you disagree with the CAP decision.”

Individual and corporate taxpayers can appeal IRS tax liens on various grounds and in various circumstances like federal tax lien errors. These include (but are not limited to):

The IRS inaccurately determined the taxpayer’s liability
The IRS rejected the taxpayer’s OIC or request for a payment plan or installment agreement
The IRS rejected the taxpayer’s request for CNC status
The IRS has terminated (or is seeking to terminate) the taxpayer’s payment plan, installment agreement, or CNC status
The IRS is attempting to seize property that is subject to a tax lien

If you have grounds to appeal an IRS tax lien, you may need to assert your appellate rights promptly. Taxpayers appealing their federal tax liens must also follow stringent rules and procedural requirements. These factors, combined with the substantial financial stakes involved, make it critical to work with an experienced IRS tax lien attorney throughout the process.

Getting Out from Under an IRS Tax Lien

Taxpayers in the U.S. also have various options for getting out from under an IRS tax lien—though, here too, the specific options that are available depend on the circumstances at hand. Our lawyers assist individual and corporate taxpayers with seeking to get out from under IRS tax liens by means under the internal revenue code including (but not limited to):

Discharging an IRS Tax Lien

An IRS tax lien generally attaches to all of the subject taxpayer’s property. A discharge removes the IRS’s lien from a specific asset so that it can be sold without encumbrance. This is a viable short-term solution for many taxpayers who need specific relief from an IRS tax lien and who are not eligible to file for withdrawal.

Subordination to Creditors

In certain circumstances, the IRS will agree to subordinate a tax lien to the interests of a taxpayer’s creditors. This can be helpful when seeking to finance a new purchase if the seller or lender will need to take a security interest in the purchased property.

Withdrawal of a Notice of Federal Tax Lien

Withdrawal results in complete removal of the IRS’s tax lien. Individual and corporate taxpayers may be eligible to file for withdrawal in various circumstances—including circumstances in which they have not fully paid their federal tax debt.

Dr. Nick Oberheiden

Founder

Attorney-at-Law

Lynette S. Byrd

Former DOJ Trial Attorney

Partner

Brian J. Kuester

Former U.S. Attorney

Hon. Kevin McCarthy

55th Speaker, U.S. House of Representatives (ret.)

Government Consultant

Mike Pompeo

Of Counsel

Former U.S. Secretary of State

John W. Sellers

Former Senior DOJ Trial Attorney

Linda Julin McNamara

Federal Appeals Attorney

Nicholas B. Johnson

Former Prosecutor

Roger Bach

Former Special Agent (DOJ)

Chris J. Quick

Former Special Agent (FBI & IRS-CI)

Michael S. Koslow

Former Supervisory Special Agent (DOD-OIG)

Ray Yuen

Former Supervisory Special Agent (FBI)

FAQs: Dealing with an IRS Tax Lien

What is an IRS Tax Lien?

An IRS tax lien is a “legal claim against your property when you neglect or fail to pay a tax debt.” As the IRS goes on to explain, “[t]he lien protects the government’s interest in all your property, including real estate, personal property and financial assets.” When a federal tax lien exists on your assets, when you sell a piece of property, the IRS has the right to take the proceeds of the sale and apply them to your outstanding liability for back taxes, interest, and penalties.

Why Did I Receive a Notice of Federal Tax Lien from the IRS?

If you received a Notice of Federal Tax Lien from the IRS, this means that the IRS has determined you are past due on your federal tax payment obligations. Before receiving a Notice of Federal Tax Lien, you should first receive a Notice and Demand for Payment. Receiving a Notice of Federal Tax Lien is a serious matter; and, to ensure that you are making informed decisions with your (and your family or business’s) best interests in mind, you should speak with an IRS tax lien lawyer promptly.

How is an IRS Tax Lien Different From an IRS Tax Levy?

A lien gives the IRS the right to collect the proceeds from a sale of your property to pay down your federal tax liability. When the IRS executes a levy, it seizes your property for federal tax law purposes, in order to pay your tax debt. But, even though receiving a Notice of Federal Tax Lien does not mean that the government is going to take your property, tax liens can still have a variety of immediate financial consequences, so it is important that you discuss your options with an attorney right away.

Can I Get Rid of an IRS Tax Lien By Filing for Bankruptcy?

With only very limited exceptions, U.S. taxpayers cannot get rid of an IRS tax lien by filing for bankruptcy. Debts you owe to the IRS are among the few types of debts that are generally non-dischargeable in bankruptcy proceedings. While discharging other debts through bankruptcy could potentially free up the funds you need to pay the IRS and get back on solid financial footing, in most cases, taxpayer bankruptcy filing triggering a release of a tax lien is highly unlikely. Taxpayers do have other options, however.

How Can an IRS Tax Lien Lawyer Help Me?

An IRS tax lien attorney can help you whether you are concerned about facing a tax lien or you already have a tax lien against your property. Taxpayers have options available in both circumstances, and an experienced lawyer will be able to help you evaluate your options and choose the best path forward.

Speak with a Senior IRS Tax Lien Attorney at Oberheiden P.C. in Confidence

If you would like to know more about how we help U.S. taxpayers avoid, appeal, and resolve IRS tax liens, we invite you to get in touch. We represent individuals and organizations throughout the United States and worldwide in significant federal tax matters. To schedule an appointment with a senior IRS tax lien lawyer at Oberheiden P.C., please call 888-680-1745 or request a complimentary consultation online today.