Collection: Liens, Levies, TFRP, Passport Revocation, and Audit Reconsideration
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Specific Areas of Representation. 24 min read, ~3,663 words.
CSED is 10 years from assessment under §6502; tolled by pending OIC, CDP, IA requests, bankruptcy (plus 6 months), and 6-month foreign absences. Statutory lien arises automatically (§6321) after assessment + notice and demand + 10-day default; the NFTL (§6323) is the public filing perfecting priority and triggers 30-day CDP...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- 1
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