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IRS Liens and Levies During Coronavirus

Will the IRS levy me or file a lien during the Coronavirus pandemic?

The IRS should not levy you during this period, and it probably will not file a lien against you, although it could under some circumstances. The IRS announced on March 25, 2020 that it is introducing a series of temporary policies and procedures to assist taxpayers during the Coronavirus pandemic. If you would like to schedule an appointment to discuss your situation, please click here.

What is the time period for these temporary policies and procedures? When will the IRS start levying again?

The projected start date for these temporary policies and procedures is April 1 and will initially continue through July 15, but could be extended if circumstances dictate.  Gatherwright Freeman will continue to keep taxpayers updated on our website.

What are the temporary policies and procedures?

In person contact: During this period IRS representatives will avoid in-person contacts, so do not expect any in-person visits from local revenue officers, although many of them are working from home.

Liens: IRS will continue to take steps where necessary to protect all applicable statutes of limitations – this means the IRS might still file a tax lien during the COVID-19 pandemic if they are up against a statute of limitation, but the number of liens filed in general will be drastically reduced. Whether the IRS will file a lien against you during this period depends upon your individual circumstances, but statistically speaking the answer is probably “no”.

Levies: If your case is being worked by a local revenue officer, the revenue officers are prohibited from initiating levies. The IRS is also prohibited from issuing and any levies against taxpayers whose cases are being worked through the national service centers. Basically, the IRS should not be issuing any levies during this time period.

Gatherwright Freeman’s tax attorneys have been serving clients for over 20 years in the Northern Kentucky/Greater Cincinnati area, as well as across the country and around the world. If you need a Northern Kentucky or Cincinnati tax attorney to answer Coronavirus tax questions, please contact us.