A few years ago, while serving as the Commissioner of the Small Business/Self-Employed (“SBSE”) Division (“Collection”), I took a call from a tax attorney whose client was unable to renew his passport. The client found himself in this predicament because of an unresolved, large balance due to the Internal Revenue Service (“IRS”), one that had…
In the News
IRS Modernizes Collection: What’s Next for Tax Practitioners
A few years ago, while serving as the Commissioner of the Small Business/Self-Employed (“SBSE”) Division (“Collection”), I took a call from a tax attorney whose client was unable to renew his passport. The client found himself in this predicament because of an unresolved, large balance due to the Internal Revenue Service (“IRS”), one that had…
Tax-Exempt Companies Ignoring Current Climate Do So at Own Peril
A few years ago, while serving as the Commissioner of the Small Business/Self-Employed (“SBSE”) Division (“Collection”), I took a call from a tax attorney whose client was unable to renew his passport. The client found himself in this predicament because of an unresolved, large balance due to the Internal Revenue Service (“IRS”), one that had…
IRS Criminal Investigation Division Releases “Top Ten” Cases of 2024, Signs Point to Focus on Employment Tax Fraud and Bank Secrecy Act Violations
A few years ago, while serving as the Commissioner of the Small Business/Self-Employed (“SBSE”) Division (“Collection”), I took a call from a tax attorney whose client was unable to renew his passport. The client found himself in this predicament because of an unresolved, large balance due to the Internal Revenue Service (“IRS”), one that had…
Supreme Court Grapples With Taxpayers’ Due Process Rights in Zuch
A few years ago, while serving as the Commissioner of the Small Business/Self-Employed (“SBSE”) Division (“Collection”), I took a call from a tax attorney whose client was unable to renew his passport. The client found himself in this predicament because of an unresolved, large balance due to the Internal Revenue Service (“IRS”), one that had…
