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Internal Revenue Service › Internal Revenue Code (IRC) › Collection Action

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Hone Maxwell

Supreme Court Gives IRS Ability to Levy Taxpayers Without Tax Court Challenge

Hone Maxwell on

In a pivotal ruling, the U.S. Supreme Court on June 12, 2025, held that the U.S. Tax Court lacks jurisdiction to hear a taxpayer’s Collection Due Process appeal under IRC § 6330 once the IRS can no longer pursue a levy,...more

Schwabe, Williamson & Wyatt PC

Internal Revenue Service to Resume Revenue Collection Notices

Schwabe, Williamson & Wyatt PC on

Beginning on January 1, 2024, the IRS will resume automated collection notices for all tax years. Individuals, businesses, trusts, estates, and tax-exempt organizations may be eligible for penalty relief for tax years 2020...more

Mintz - Employment Viewpoints

IRS (Quietly) Announces Procedures for the Assessment and Payment of Excise Taxes under the Affordable Care Act’s Employer Shared...

Mintz - Employment Viewpoints on

The Internal Revenue Service has for some time made available a comprehensive set of Questions & Answers covering the Affordable Care Act’s (ACA) employer shared responsibility rules. (These are the rules that are codified in...more

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