Tag Archive for Due Process

Trustee of Foreign Trust And Enforcement Jurisdiction

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Enforcement jurisdiction principles can be of great significance to a foreign trust. As was set forth in a previous writing, (TaxConnections, Foreign Trusts and Legal Risks, December 24, 2013) some of the most sought benefits are dependent upon their ability to maintain their status in accordance with the laws of the sovereign. This writing will focus upon the foreign trustee that is essential to this demarcation.

Third party judgment creditors and revenue judgments of foreign governments utilize enforcement procedures that function from enforcement jurisdiction. Enforcement jurisdiction is a sovereign’s power to induce or compel or to punish noncompliance with its laws or Read more

IRS Office Of Appeals Handling Of Collection Due Process Cases – Still Inadequate!

IRS Building in WashingtonIf you have ever been a victim of IRS lien or levy action you know first hand that it can be unilaterally devastating on many levels and take literally years if not decades to financially overcome. To add insult to injury it gets all the more complicated when the IRS action is taken before you have had the opportunity to exercise your legal appeal rights. The only thing worse in my opinion is when the action is incorrectly taken without proper authority or basis AND the appeal effort is mishandled to boot. For the record this happens quite frequently for a wide variety of reasons.

The US Treasury Inspector General for Tax Administration (TIGTA) is required by law to determine whether the IRS complied with the provisions of 26 United States Code Sections 6320(b) and (c) and 6330(b) and (c) when taxpayers exercise their rights to appeal the filing of a Notice of Federal Tax Lien or the issuance of a Notice of Intent to Levy. According to a report issued in September by TIGTA additional improvements are STILL needed to ensure that statutory requirements are met by IRS’ Collection Due Process (CDP) Program. Read more