Blog Archives - Page 23 of 51

The Complete Guide to IRS Levies

July 12, 2026July 2, 2020 by Brotman Law

A tax levy is the IRS actually taking property — wages, bank accounts, receivables — as opposed to a lien, which is the claim that secures the debt. Levies require a Final Notice 30 days in advance, and that notice window is where most levies get stopped.

By Sam Brotman, JD, LLM, MBA · Last updated July 2026

How to Deal With an IRS Bank Levy: Part One

Key Takeaways

When you owe a balance due to the IRS and fail to resolve that balance in a timely manner through one of the approved resolution methods, the IRS takes increasingly stern action to try and force compliance on your part.
An IRS levy is defined as, “a legal seizure of your property to satisfy a tax debt.
Sometimes this puts taxpayers in a precarious position because they count on funds being in these accounts that are no longer available due to the IRS levy.

Innocent Spouse Relief

July 5, 2026July 2, 2020 by Brotman Law

Key Takeaways

Because of certain benefits that filing jointly allows, many married taxpayers elect to file joint returns. However, filing a joint return carries the added burden of both parties being liable for the tax due.
From a practical standpoint, the IRS does not have the resources to make the determination on its own of who is an innocent spouse.
This is why when a married couple signs their tax return, both parties are attesting to the accuracy of the tax that is owed. As such, if the IRS finds an increase in the amount of tax that is owed, it holds both parties equally responsible for the increase.

The Truth About the IRS and Passport Revocation

July 5, 2026July 2, 2020 by Brotman Law

FAST Act Gives IRS Power to Revoke Passports for Tax Debt Over $50K

Key Takeaways

The recent passage of the FAST Act has some people worried about their ability to travel and live abroad because of their IRS liabilities.
As such, many Americans, both domestic and living abroad, are left wondering what the consequences of the new measure will be and how the government will enforce these new provisions.
Carve-outs in the law exist at the Secretary of State level for emergency situations or humanitarian objectives, but not for economic hardship or any other considerations.

The Complete Guide to IRS Tax Liens

July 5, 2026July 2, 2020 by Brotman Law

IRS Tax Lien Release – Part One: Avoiding a Lien

Key Takeaways

One of the biggest debates in the tax practitioner community is the efficacy of IRS tax liens.
On the other hand, liens damage a taxpayer’s credit, place an obstacle in the way of the taxpayer selling that property or borrowing against it in order to pay off their liability, and generally do nothing to satisfy the immediate concern of the IRS.
However, there are a number of things that the taxpayer can do if they are affected by a federal tax lien in order to secure a lien release or achieve some other workable solution that allows them to make progress on the account.

All About California Self-Employment Tax

July 5, 2026July 2, 2020 by Brotman Law

When you work for someone else, your employer takes care of tax withholdings for you. When you work for yourself, you are responsible for the withholding and payment of these same taxes.

Key Takeaways

Defining Self-Employment
A Little About Taxing Agencies
Types of Businesses, Explained
The Ins and Outs of Paying Self-Employment Taxes
Estimated Tax Payments

Working with Brotman Law on Your IRS Collections Matter

May 25, 2026July 2, 2020 by Brotman Law

Beating IRS Collections at Its Own Game

Key Takeaways

Here is the thing to keep in mind With IRS collections. IRS collections is really about what is the best end result for the client. How much can the client afford to pay? How much does the client want to pay.
With collections, you know how the IRS is going to perform the financial analysis. You know the way that they are going to look at certain items of income. You know the way they are going to look at certain business expenses.
It is very easy to want to say, “I want to get on a $500 a month payment plan.

IRS Installment Agreements: Types, 2026 Fees, and How to Qualify

July 12, 2026July 2, 2020 by Brotman Law

An IRS installment agreement is a monthly payment plan for tax debt — and for most individuals who owe $50,000 or less, it can be set up online in minutes, with up to 72 months to pay and no financial disclosure required. Owe more, or need payments the streamlined math won’t allow, and the IRS will want a collection information statement (Form 433 series) before agreeing — that’s where terms get negotiated, and where representation earns its keep. Interest keeps accruing during any plan, but the failure-to-pay penalty drops to 0.25% per month while the agreement is active. Setup fees run $31–$225 depending on how you apply and pay.

By Sam Brotman, JD, LLM, MBA · Last updated July 2026

Watch: how an IRS payment plan works

What is an IRS Installment Agreement?

IRS Revenue Officers and Strategies for Dealing With Them

July 5, 2026July 2, 2020 by Brotman Law

IRS Revenue Officers

Key Takeaways

IRS revenue officers are the most senior collections agents in the IRS.
Generally, these individuals are highly trained and will incorporate an arsenal of tools and tactics in order to resolve the account in the favor of the IRS.
Having a revenue officer assigned to your collection account is a serious matter and it is important to take that person and their collection efforts seriously.

IRS Tax Liability Resolution Options

July 5, 2026July 2, 2020 by Brotman Law

Tax Liability Resolution Options

Key Takeaways

Once an IRS tax liability has become final, the taxpayer has a few options for dealing with it.
As a helpful guide to assessing what exactly the consequences of each action are, I have put together a short list of some of the advantages and disadvantages of each option.
– Often, the IRS will give you 90-120 days to gather the needed funds to pay the liability off.

An Overview of California Tax Matters

July 5, 2026July 2, 2020 by Brotman Law

Key Takeaways

California state tax issues are confusing because they rules are not quite the same as the federal system and it is not a user friendly as dealing with the IRS (funny as that sounds.
First, let us get this out of the way. We are often surprised at the reaction that we get from the people we meet outside of our tax world who would never of or had not considered hiring a tax attorney to deal with their California tax problem.
One of the driving principles of our firm is value. We actively screen matters to make sure that the ones we accept will provide value for our clients.