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Contribution to Book
Obtaining Relief From Federal Tax Levies
Effectively Representing Your Client Before the IRS, 6th edition (2015)
  • T. Keith Fogg
Abstract

A levy is an administrative means of collecting taxes by seizure or taking of the taxpayer's property to satisfy delinquent tax liabilities. A levy is analogous to, but something more than, an attachment, garnishment, or other similar creditor's remedy. This chapter explains the levy process, the power of a levy and ways for moving past the levy.

Keywords
  • federal tax levies,
  • representing taxpayers
Disciplines
Publication Date
2015
Editor
Keith Fogg, Editor-in-Chief
Publisher
American Bar Association Section of Taxation
ISBN
978-1-62722-630-1
Citation Information
T. Keith Fogg. "Obtaining Relief From Federal Tax Levies" 6thEffectively Representing Your Client Before the IRS, 6th edition (2015)
Available at: http://works.bepress.com/t_keith_fogg/32/