Howard’s Articles

Howard Levy is a regular contributor to journals and newspapers regarding the IRS. With his experience and unique perspective, Howard’s articles provide information that you can use to help solve your IRS problems.

Collection Due Process Appeals: Right Place, Right Time for Successful Negotiations with the IRS

EA Journal, November/December 2012

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Winning an IRS Collection Case in Tax Court

EA Journal, September/October 2012

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When the IRS Strikes with a Wage or Bank Levy: How to Get Out of a Bind

EA Journal, September/October 2011

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Statute of Limitations on Collection: Are you Unwittingly Giving the IRS More Time to Collect?

EA Journal, July/August 2011

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Myth vs. Reality: IRS Collection Threats

EA Journal July/August 2010

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5 Things You Should Know About the IRS

Cincinnati Bar Report, March, 2010

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IRS Trust Fund Investigations: The Best Defense is a Good Offense

EA Journal, July/August 2009

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Eliminating Taxes in Bankruptcy

EA Journal, July/August 2008

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Other Published Articles

May 5, 2013

Know the IRS warning signs of levy or seizure: IRS Letter 3174, New Warning of Enforcement

When working with an IRS Revenue Officer, there are two warning signs that levy action is imminent. The first sign is the IRS Final Notice of Intent to Levy.  This notice is required by law (Internal Revenue Code 6331) and provides a 30 day right to stop levy action by filing an administrative appeal.  The [...]

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April 20, 2013

How owing the IRS helps avoid bankruptcy means testing

It is complicated enough to understand when taxes can be discharged in a bankruptcy.  But once it is determined that your taxes can be done away with in bankruptcy, another potential hurdle rears its ugly head:  Bankruptcy means testing. Means testing determines what type of bankruptcy you qualify to file – Chapter 7, which eliminates [...]

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March 25, 2013

An IRS letter that you want to receive: Case Closed – Currently Not Collectible

There are many options to resolve an unpaid tax liability – you can agree with the IRS to make monthly installment payments, reach a settlement with an offer in compromise, eliminate the taxes in bankruptcy, or have the IRS place your account in currently not collectible status. Let’s focus on currently not collectible. Currently not [...]

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March 9, 2013

Offer in compromise vs. bankruptcy: Which one takes longer on the IRS?

Deciding whether it is best to submit an offer in compromise or file bankruptcy on your taxes involves thoughtful consideration of many factors.  Those factors include how long each can take, which option will have the lowest settlement payment, which is most likely to be successful, and post-settlement terms (like tax lien releases in bankruptcy [...]

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