At CPA Clinics, funded under the IRS Low Income Taxpayer Clinic (LITC) program, we provide free guidance and representation authorized by the IRS. Our mission is to explain enforcement actions like liens and levies, and to help taxpayers request relief and protect their rights.

👉See more videos on our channel about LITC Education and how CPA Clinics can help.

 

What is a Lien?

  • A Federal Tax Lien is the government’s legal claim against your property when you fail to pay a tax debt.
  • It attaches to real estate, personal property, and financial assets.
  • Liens can damage credit scores and make it harder to sell or refinance property.
  • Legal Authority: IRC §6321 establishes the IRS’s right to place liens.
  • CPA Clinics educate taxpayers on lien consequences and guide them in requesting withdrawal or release.

Wage and Bank Levies

  • A Levy allows the IRS to seize wages, bank accounts, or other assets to collect unpaid taxes.
  • Wage levies reduce your paycheck until the debt is resolved.
  • Bank levies freeze and remove funds directly from accounts.
  • Legal Authority: IRC §6331 authorizes levies.
  • CPA Clinics step in to negotiate relief, protect essential income, and request levy release when hardship is proven.

Requesting Release or Withdrawal

  • Liens may be withdrawn if the debt is paid or withdrawal benefits both taxpayer and government.
  • Levies can be released if they cause economic hardship or if the debt is resolved.
  • CPA Clinics prepare and submit requests for release or withdrawal on behalf of taxpayers.
  • Representation ensures IRS considers all available relief options.

Preventing Future Enforcement

  • Filing returns on time reduces risk of liens and levies.
  • Setting up Installment Agreements or Offer in Compromise can prevent enforcement.
  • Staying proactive with IRS communication avoids escalation.
  • CPA Clinics guide taxpayers toward compliance and long-term solutions.

CPA Clinics Advocacy in Enforcement Cases

  • Review IRS notices and explain taxpayer rights clearly.
  • File Form 2848 (Power of Attorney) to speak directly with the IRS.
  • Negotiate payment plans, hardship status, or debt settlement.
  • Provide reassurance and expert representation throughout the process.

Case Study: CPA in Action

A taxpayer received a wage levy notice while supporting a family of four. CPA Clinics reviewed their finances, proved hardship, and successfully requested levy release. The taxpayer’s wages were restored, and an affordable installment plan was arranged — preventing further enforcement.

CEO Message

“At CPA Clinics, we believe no taxpayer should face liens or levies alone. Our team is dedicated to protecting your rights, securing relief, and guiding you toward financial stability.”

-Arjumand J. Khan
CEO, CPA CLINICS

CPA Clinics LITC Connection – Negotiation Support

  • Authorized under the IRS LITC program to provide free representation.
  • Independent, non-profit support for low-income taxpayers.
  • Skilled negotiators who advocate for fair treatment.
  • A trusted partner in resolving enforcement actions.

Contact Us – We’re Here to Help

📞 Phone: (516) 464‑7444
📧 Email: info@cpaclinics.com
🌐 Website: www.cpaclinics.com
📍 Locations: Bronx, Manhattan, Hempstead, Hicksville

Key Takeaway

Federal tax liens and levies are serious enforcement tools, but relief is possible. With CPA Clinics by your side, you gain expert representation, education, and advocacy — all at no cost.