2011 Tax Changes: Lien Procedures

The IRS has announced new policies and programs to help taxpayers pay back taxes and avoid tax liens. The goal is to help individuals and small businesses meet their tax obligations, without adding an unnecessary burden to taxpayers. Specifically, the IRS is:

1) Significantly increasing the dollar threshold when liens are generally issued,
resulting in fewer tax liens.

2) Making it easier for taxpayers to obtain lien withdrawals after paying a tax bill.

3) Withdrawing liens in most cases where a taxpayer enters into a Direct Debit
Installment Agreement.

4) Creating easier access to Installment Agreements for more struggling small
businesses; and

5) Expanding a streamlined Offer in Compromise program to cover more taxpayers.

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