Free Special Resources
Get Your FREE Special Report. Download Any One Of These FREE Special Resources, Instantly!
Featured Special Report
Claim Your Free Copy of Overtime Primer: Highlights from the New Regulations

The federal DOL overtime regulations go into effect this year. Are you ready?

Download Now!

This report includes a summary of key changes, including the salary level test and salary basis test.

As a bonus, we've included a handy flowchart to help you determine exemption status under the FLSA.

Download Now!
March 14, 2010
Tax Levies and Timing Issues

In a BLR webinar presentation entitled ‘Payroll: How to Legally Handle Tax Levies and Garnishments’, Attorneys Clint Robison and Amy Jensen provide the following information about timing issues and statutes of limitations regarding tax levies:

For a Limited Time receive a FREE Compensation Market Analysis Report! Find out how much you should be paying to attract and retain the best applicants and employees, with customized information for your industry, location, and job. Get Your Report Now!
  • For tax levies after November 5, 1990, tax must be collected or levied within 10 years of the date of assessment
  • For tax levies before November 5, 1990, IRS cannot collect or levy a tax 6 years after the date of assessment
  • Statute of limitations can be extended by agreement between taxpayer and IRS

Clint Robison is a highly regarded employment attorney providing counseling and litigation services to public and private companies. He is a partner in the Los Angeles office of Hinshaw & Culbertson, one of the largest and oldest law firms in the country. Clint Robinson can be reached at

Amy Jensen is a senior employment attorney in the firm's Los Angeles office. She provides counseling and litigation services to a variety of companies, including restaurants, retail, manufacturing, and financial companies. Amy Jensen can be reached at

Featured Special Report:
Top 100 FLSA Overtime Q&As
Twitter  Facebook  Linked In
Follow Us
Copyright © 2016 Business & Legal Resources. All rights reserved. 800-727-5257
This document was published on
Document URL: