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Release of Liens & Levies

June 9, 2011

Section 6321 of the Internal Revenue Code provides that the United States may record a lien upon the property and rights to property of persons who owe taxes to the government.  Once a Notice of Tax Lien is recorded, the world is put on notice that the IRS has a lien against all real property located in the county in which the lien is recorded and against all personal property and against all rights to property.

Sometimes, the underlying tax liability has been wrongfully assessed.  In such cases, Patricia Beary works with the IRS Revenue Officer assigned the case to remove the assessment and to release the lien.  Often, a taxpayer receives a notice from his/her employer or bank that the IRS has served a levy.  This means that the taxpayer’s wages will be garnished and paid to the IRS or the taxpayer’s bank account has been frozen and the funds will be turned over to the IRS.  In cases involving levies, Attorney Beary will work with the taxpayer and the IRS to provide a collection alternative to the levy.  Generally, collection alternatives are the submission of either a request for an installment agreement or an offer in compromise.  These options are discussed in more detain under the topic headings.

Patricia Beary has successfully challenged liens and levies.   One example is a case in which Attorney Beary was successful in proving that the taxpayer had ceased doing businessAdditionally, Attorney Beary obtained the release of the lien and levies, and the entire amount of the tax assessment, in excess of $100,000, was abated.

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Welcome to Beary Law PLC

Welcome to Beary Law PLC where you will find a rare combination of expertise in tax and bankruptcy law as well as substantial litigation experience. The scope of Patricia Beary's experience in federal practice for over 25 years distinguishes her from other attorneys.
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Real Results

Ms. Beary's expertise has led to the removal of liens and levies in the amount of $110,000 and a reduction of the tax liability to zero. In bankruptcy, Ms. Beary successfully represented the debtor/defendant in a suit filed by a subsidiary of Fidelity Financial objecting to discharge of an assessed debt in excess of $600,000. After contentious pre-trial litigation, plaintiff dismissed its complaint against Ms. Beary’s client. Currently, Ms. Beary is negotiating a settlement of a tax liability of approximately $6 million. She has also filed a petition in tax court where the disputed liability is approximately $600,000.
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Firm Profile

With a focus on federal tax issues and taxpayers in bankruptcy, Attorney Beary, a former IRS trial attorney and Assistant United States Trustee, has tried cases in the U.S. Tax Court in Arizona and in the U.S. Bankruptcy Court in the District of Arizona, District of Connecticut, and Central District of California. Her experience includes appeals of federal tax and bankruptcy decisions, as well as resolving tax debt by payment plans and offers in compromise.
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