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IRS Collections, Liens, & Levies

When you owe money to the IRS, the problem rarely goes away on its own. Interest and penalties can continue to accrue, notices become more serious, and eventually the IRS may take collection action against your wages, bank accounts, business income, or property.

If you are facing IRS collection activity in Bakersfield, Kern County, or anywhere in California, I can step in, deal directly with the IRS, and work to protect you while we determine the best way to resolve the underlying tax debt.

As a Bakersfield tax attorney focused on IRS tax controversies, I represent individuals, business owners, and professionals dealing with serious federal tax collection problems, including IRS liens, bank levies, wage garnishments, collection notices, and revenue officer investigations.

Facing IRS Collection Action?

An IRS collection case can begin with what appears to be a routine notice and quickly become much more serious.

The IRS has powerful collection tools available to it. Depending on the circumstances, the government may attempt to:

  • Levy money from your bank account
  • Garnish wages or other income
  • File a federal tax lien
  • Seize certain assets
  • Contact third parties regarding your tax liability
  • Assign your case to an IRS Revenue Officer
  • Pursue collection against a business
  • Investigate individuals for responsible-person liability involving unpaid employment taxes

The earlier you address the problem, the more options may be available.

If you have received an IRS collection notice, do not assume that you have to simply pay whatever the IRS is demanding immediately. The first step is determining exactly what is owed, whether the IRS followed the proper procedures, and what collection alternatives or appeal rights may still be available.

IRS Tax Liens

A federal tax lien is the government's legal claim against your property when federal taxes remain unpaid after assessment and demand for payment.

A tax lien can affect real estate, business assets, and other property rights. In many cases, the IRS may also file a Notice of Federal Tax Lien, making the government's claim part of the public record.

For individuals and business owners in Bakersfield and Kern County, a federal tax lien can create practical problems when attempting to:

  • Sell or refinance real estate
  • Obtain financing
  • Sell a business
  • Complete an escrow
  • Transfer property
  • Resolve other creditor claims

Depending on the circumstances, there may be options to address the lien through payment arrangements, lien withdrawal, discharge, subordination, or another collection resolution.

The right strategy depends on what you are trying to accomplish. A homeowner attempting to refinance a Bakersfield property may require a very different approach from a business owner trying to sell equipment or complete the sale of commercial property.

IRS Bank Levies

An IRS bank levy can freeze money in your bank account and ultimately transfer those funds to the government.

For many taxpayers, this is the moment an IRS problem becomes an emergency.

A levy can interfere with your ability to pay your mortgage or rent, operate your business, cover payroll, or meet ordinary household expenses.

If an IRS levy has already been issued, timing matters.

Depending on the facts, I may contact the IRS to determine whether the levy can be released because of financial hardship, an available collection alternative, a procedural issue, or another basis for relief.

A levy does not necessarily mean the matter is over. But once money is actually transferred to the IRS, recovering it can become significantly more difficult.

IRS Wage Garnishments

Unlike most ordinary creditors, the IRS generally does not need to file a lawsuit and obtain a traditional court judgment before levying wages.

An IRS wage levy can remain in place and continue taking a portion of each paycheck until the levy is released, the liability is resolved, or another event terminates the levy.

For someone living and working in Bakersfield or elsewhere in Kern County, a continuing wage levy can create immediate financial hardship.

My objective is not simply to call the IRS and ask for more time. I first determine the larger collection strategy, which may involve requesting a levy release while simultaneously pursuing an installment agreement, hardship status, Offer in Compromise, administrative appeal, or another appropriate resolution.

IRS Revenue Officer Cases

More serious or complicated collection cases may be assigned to an IRS Revenue Officer.

A Revenue Officer may request financial information, bank statements, business records, tax returns, employment information, asset information, and financial disclosure forms such as Form 433-A or Form 433-B.

If a Revenue Officer is contacting you, you do not have to navigate those conversations alone.

I regularly deal directly with IRS personnel on behalf of my clients. When appropriate, I can become the primary point of contact so that communications and document requests are handled through my office.

This is particularly important for business owners dealing with payroll tax liabilities, where the IRS may also investigate whether owners, officers, employees, or other individuals can be held personally responsible for unpaid trust fund taxes.

Options for Resolving IRS Collection Problems

There is no single solution that works for every taxpayer.

Depending on your income, assets, tax history, collection statute, ability to pay, and the type of taxes involved, possible resolutions may include:

Installment Agreements

An installment agreement allows qualifying taxpayers to pay their IRS debt over time rather than in one lump sum.

The appropriate payment amount and type of agreement can depend on the size of the liability and the taxpayer's financial circumstances.

Offer in Compromise

An IRS Offer in Compromise may allow certain taxpayers to settle a tax liability for less than the full amount owed.

The IRS generally considers a taxpayer's income, allowable living expenses, assets, and overall ability to pay when evaluating an offer.

Not everyone qualifies, and an Offer in Compromise should be evaluated carefully before it is filed.

Currently Not Collectible Status

If paying the IRS would prevent you from meeting necessary living expenses, the IRS may agree to place the account into Currently Not Collectible status.

This generally suspends active collection efforts while the taxpayer remains unable to pay, although the underlying liability may continue to exist.

Collection Due Process Appeals

Certain IRS lien and levy notices provide taxpayers with the right to request a Collection Due Process hearing.

A CDP hearing can be extremely important because it may provide an opportunity to challenge the proposed collection action, present collection alternatives, and in some circumstances dispute the underlying tax liability.

Deadlines are important. If you receive a notice giving you appeal rights, contact a tax attorney promptly rather than allowing the response period to expire.

Penalty Relief

A substantial portion of an IRS balance may sometimes consist of penalties.

Depending on the facts, penalty relief may be available through reasonable cause, First Time Abatement, or another applicable basis for relief.

Other Collection Alternatives

Some cases require solutions involving lien discharge, lien subordination, lien withdrawal, partial-payment installment agreements, collection appeals, amended returns, audit reconsideration, bankruptcy analysis, or challenges to the underlying assessment.

The correct approach begins with understanding the entire IRS account—not simply responding to the most recent notice.

How I Handle an IRS Collection Case

When someone calls me about an IRS collection problem, I know that the issue is usually about much more than taxes.

A bank levy may mean the money needed for next month's mortgage payment is suddenly unavailable. A wage garnishment may affect an entire household. A tax lien may prevent a property from refinancing or an escrow from closing. For a business owner, aggressive collection action can interfere with payroll, vendors, employees, and the ability to keep the business operating.

My first priority is to understand what the IRS is doing right now and whether anything needs immediate attention.

I do not start by assuming that an Offer in Compromise, installment agreement, or any other particular program is the answer.

I obtain and review the IRS account information, determine what years and tax liabilities are involved, identify where the case is in the collection process, and look at the relevant deadlines and statutes of limitation. I want to know why the taxpayer owes the money before deciding how the taxpayer should resolve it.

If the IRS is threatening or actively pursuing a levy, I focus on the immediate collection problem first.

If a Revenue Officer is assigned, I deal with the Revenue Officer directly and make sure we understand exactly what information the IRS is requesting and why.

If there is an opportunity to challenge an assessment, appeal a collection action, reduce penalties, obtain hardship status, negotiate a payment arrangement, or settle the liability, I want those options identified before my client agrees to something unnecessarily burdensome.

My clients hire me because they want someone between them and the IRS.

That is how I approach these cases.

I handle the IRS communications, explain what is actually happening in plain English, and work toward a resolution that makes sense based on the client's real financial circumstances.

IRS Collection Attorney in Bakersfield, California

If you live or operate a business in Bakersfield or Kern County, you do not need to hire a tax resolution company located hundreds or thousands of miles away to deal with an IRS collection problem.

You can work directly with a local attorney who understands both the federal tax system and the financial realities facing individuals and businesses in our community.

I represent taxpayers throughout Bakersfield, Kern County, and California in matters involving:

  • IRS tax liens
  • IRS bank levies
  • IRS wage levies and garnishments
  • Revenue Officer cases
  • Payroll tax collections
  • Collection Due Process hearings
  • Installment agreements
  • Offers in Compromise
  • Currently Not Collectible status
  • Penalty abatement
  • Federal tax collection disputes

Whether you recently received your first serious IRS collection notice or have been dealing with tax debt for years, the important thing is to determine where you stand and what options remain available.

Speak With a Bakersfield IRS Collections Attorney

If the IRS is threatening to levy your bank account, garnish your wages, file a tax lien, or take other collection action, waiting can make the problem more difficult.

I can review the IRS notices and account history, determine what collection action the IRS is pursuing, and help you develop a strategy for dealing with the tax liability.

Contact my Bakersfield office to schedule a consultation regarding an IRS collection, lien, or levy matter.

Serving individuals and businesses throughout Bakersfield, Kern County, and California.

Law Office of Jorge Alesna, Jr.

Attorney advertising. Information on this website is provided for general informational purposes only and does not constitute legal advice. An attorney-client relationship is formed only by written agreement. Past results do not guarantee future outcomes.

Jorge Alesna, Jr. is a member of the State Bar of California.

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