Our firm generally post all the IRS policy statements on our blogs and this particular policy statement deals with the IRS enforcement action.
Enforcement is a key part of the Department of treasury and the Internal Revenue Service. Without enforcement would probably collect no tax.
You should know that IRS is the largest collection agency in the world and has seizure levy power that can be applied to almost everything you own including your home.
If you need any help because of IRS collection enforcement call us today.
IRS Policy Statement 5-1
Enforcement is a necessary component of a voluntary assessment system
A tax system based on voluntary assessment would not be viable without enforcement programs to ensure compliance.
Accordingly, the Service is responsible for taking all appropriate actions provided by law to compel non-compliant taxpayers to file their returns and pay their taxes.
The Service is committed to educating and assisting taxpayers who make a good faith effort to comply. However, enforcement action should be taken promptly, in accordance with Internal Revenue Manual guidelines, against taxpayers who have not shown a good faith effort to comply.
These actions include enforcement necessary to move the taxpayer toward compliance.
In determining the appropriate enforcement action to take, factors such as the taxpayer’s delinquency history should be considered.
Promotion of long-term voluntary compliance is a basic goal of the Service, and in reaching this goal, the Service will be cognizant not only of taxpayers’ obligations under our system of taxation but also of their rights.
However, when a decision to enforce has been made, the Service will have no hesitancy in pursuing the matter to conclusion.
That it folks, the IRS enforcement collection policy in whole.
If you need help because to stop the IRS because of any collection policy call us today.