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, ~3,589 words.
CSED is 10 years from assessment under §6502; OIC, CDP, bankruptcy, and outside-US absences toll the clock. Statutory lien arises automatically after assessment + notice and demand + 10-day default; the NFTL is the public filing under §6323. Final Notice of Intent to Levy + CDP rights (Letter 1058/LT11) =...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
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