"Super Creditor"! IRS Tools and Tactics to Collect an Unpaid Tax Liability
The federal government has special powers to collect debts owed to it that private creditors do not have. Knowledge of these powers is important not only when engaged in an audit or collection proceeding but also when considering certain trust and estate activities, such as the sale of property or distributions to beneficiaries.
This teleconference will consider the following important matters:
- Estate, gift and income tax liens
- Transferee liability
- Personal liability of fiduciaries
- Tax penalties