Lien and Levy Releases

IRS Tools of Enforcement: Liens, Levies and Garnishments

The IRS has several tools of enforcement to protect their interests and collect taxes that are owed. These tool of enforcement include Liens, Levies and Garnishments. Once these tools of enforcement have been set in motion, the taxpayer needs representation by a tax attorney to have them removed and a resolution plan put in place.


The IRS will file a tax lien in the county the taxpayer lives. The lien attaches to all property located in that county. Typically, a lien will only be released upon full payment of the taxes owed. However, there are programs offered by the IRS to be released without full payment of the taxes owed. Additionally, the IRS offers a program that will withdraw the lien, which is different than a lien release. A lien withdraw acts as if the lien never existed in the first place. The IRS also allows lien subordination. If a taxpayer wants to refinance their property for a better interest rate, and not take money out of the property, the IRS will remove the lien, allow the new mortgage to take the first position, the refile the lien after the closing. John can help you find the best program for your situation.


The IRS can levy bank accounts to collect unpaid taxes. Once the levy hits the account, all money in the account is held by the bank for 20 days. The taxpayer is given those 20 days to get the lien released and the money placed back into their bank account. A levy can occur on any account that the taxpayer's social security number is attached to. For example, if the taxpayer is on their mom's account and the money in the account is mom's social security, the IRS can take that money. If a bank account has been hit with a tax levy, you need to call John today. John may be able to assist you with the release of that levy.


The IRS can, and will, garnish your wages in order to collect delinquent taxes owed. A wage garnishment is a serious legal problem. If your wages are being garnished for delinquent taxes, call John today. John is able to help you get the garnishment removed and assist you with establishing a resolution plan for the taxes owed.

Other IRS Tools of Enforcement

Revenue Officer:

Continuing to ignore IRS requests for returns or payment will result in a Revenue Officer (RO) being assigned to your case. An RO is an IRS field agent whose job is to collect money from a delinquent taxpayer or get missing tax returns filed. The RO can show up at your home, place of employment, or at any business you own. An RO also has to ability to go to court to force you to turn information over to the IRS. If you have a RO on the case- you need an attorney ASAP. Contact John immediately. He will then contact the RO and all future contact with the RO will go through John (instead of you, the taxpayer.)

Substitute for Return:

When a taxpayer refuses to file a tax return, the IRS is allowed to prepare and file a return on behalf of the the taxpayer. This type of return is known as a Substitute for Return (SFR). The amount owed based on the SFR is treated like any other tax balance owed. However, a taxpayer is still allowed to file an original return to take the place of the SFR. Many times, an original return will reduce the balance owed from the SFR.

Free Initial Consultation

Are you currently experiencing a tax lien on your property? Do you have a tax levy against your bank accounts or IRS garnishment of your wages? Has a Revenue Officer been assigned to your case with the IRS? Did you fail to file a return in the past? Contact John below and he will be happy to meet with you and help you find a solution!