IRS Enforced Collection Actions

At Lefstein-Suchoff CPA & Associates, we are committed to providing useful information that helps those faced with a situation requiring tax help for: tax settlements, tax debt, back taxes, IRS tax debt, an IRS levy, IRS tax audits, Offer in Compromise, IRS tax lien, etcetera.

If taxes are not paid timely, and the IRS is not notified why the taxes cannot be paid, the law requires that enforcement action be taken, which could include the following:

  • Issuing a Notice of Levy on salary and other income, bank accounts or property (legally seize property to satisfy the tax debt)
  • Assessing a Trust Fund Recovery Penalty for certain unpaid employment taxes
  • Issuing a Summons to the taxpayer or third parties to secure information to prepare unfiled tax returns or determine the taxpayer’s ability to pay

Note: To collect delinquent tax debts, certain federal payments (vendor, OPM, SSA, federal salary, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a levy through the Federal Payment Levy Program (FPLP).

Join us in our next upcoming posts when we will elaborate on the following aforementioned areas:

  1. Notice of Levy
  2. Trust Fund Recovery Penalty
  3. Summons
  4. Federal Payment Levy Program

For help with IRS, tax audits, tax problems, back taxes, tax settlements, tax debt, Offer in Compromise, tax help, IRS debt, a tax lien, a state tax levy, an IRS levy, an IRS tax lien, contact us.  If you need IRS help and have unresolved cases with previous tax lawyers and tax attorneys, we can help find an optimal resolution for your indigenous needs.  Contact us at 201-947-8081 or 646-688-2807, or email us at

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