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 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 firstname.lastname@example.org.
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 email@example.com.