Resolving Tax Liens and Levies: Legal Options for Individuals and Businesses
If the Internal Revenue Service has recorded liens against your property or served levies on wages or receivables, swift legal action can protect assets and credit. Call the Law Office of Max Benkel now—an experienced tax attorney in Atlanta can invoke statutory tools that pause collection and negotiate lasting relief.
Installment Agreement
When cash flow can satisfy the balance within the statute of limitations, a streamlined installment agreement stops new levies as soon as the first draft clears. Georgia taxpayers owing $50,000 or less may qualify online, while larger debts require Form 9465 and detailed financials. Because interest keeps accruing, a tax attorney in Atlanta can often combine partial payments with penalty abatement to curb total cost.
Offer in Compromise
If full payment is unrealistic before the 10-year collection clock expires, the IRS may accept a lesser sum under Internal Revenue Code § 7122. The Service analyzes equity, income, and allowable expenses; successful offers averaged 13 cents on the dollar in 2024. Accurate Form 433-A/OIC schedules avoid rejection based on missing or inflated figures and secure lien release upon final payment.
Lien Withdrawal
Filing Form 12277 can erase the public Notice of Federal Tax Lien once you enter a direct-debit agreement or pay the debt in full, restoring credit and clearing title defects. The withdrawal assures other creditors that the government no longer competes for collateral, a vital step before refinancing Atlanta real estate or selling business assets.
Lien Subordination or Discharge
Publication 1450 outlines two tools that free property from an existing lien: subordination lets a new lender take first position so cash-out proceeds can satisfy the IRS, while discharge removes the lien from a specific parcel being sold. Proper valuations and escrow instructions ensure closing funds instantly reduce principal.
Currently Not Collectible Status
When income barely covers “necessary expenses,” Revenue Officers must halt levies and mark the account CNC. Although interest runs, forced collections stop, giving families time to regain stability or prepare an Offer in Compromise. Periodic financial updates are mandatory; legal counsel keeps hardship documentation current to prevent sudden reactivation.
Collection Due Process Appeal
A timely Form 12153 request after a Final Notice of Intent to Levy moves the matter to the Independent Office of Appeals and freezes enforcement. Appeals officers may accept alternative resolutions—such as installment plans or lien withdrawals—especially when the taxpayer never received a prior chance to dispute the liability. Missing the 30-day window forfeits this leverage, so prompt action is essential.
Resolve IRS Pressure Today
IRS lien or levy notices need not dictate your financial future. The Law Office of Max Benkel leverages decades of frontline trial experience to craft the optimal mix of withdrawal, subordination, compromise, or appeal—tailored to Georgia statutes and local property markets. Speak with a former IRS attorney and contact us today to secure asset protection, restore credit, and move forward with confidence toward a tax-debt resolution.
