How Does the IRS Take Property from People?

If you fail, neglect, or refuse to pay your federal taxes, the IRS may seize and sell your property to satisfy your federal tax debts—especially if you fail to use Form 9465 to make payment arrangements. To seize your property legally, the IRS can use one of several tools.

The IRS Property Seizure Process

With some exceptions, the IRS will first send you a “Notice of Demand for Payment,” which is essentially your tax bill. If you respond to this notice, the IRS will typically allow you to set up a repayment plan using Form 9465.

Fortunately, a tax lawyer can help you create a good repayment plan. However, if you fail to respond to the notice, the IRS will issue a second and final notice called the “Final Notice of Intent to Levy and Notice” of Your Right to a Hearing.”

To ensure you receive the final notice, the IRS will typically deliver the final notice to you personally, leave the notice at your last known address, or send it by certified or registered mail. Once the IRS issues the final notice, you have thirty days from the date of the notice to make payment arrangements or appeal the action.

If you fail to take any action within the thirty-day window, the IRS will place a lien or levy on your property, allowing the IRS to seize and sell your property to satisfy your tax debt.

An Overview of Federal Tax Liens

A federal tax lien is basically a public notice that allows the IRS to seize and sell your property in order to settle your tax debt. Outlined in Section 6321 of the Internal Revenue Code, a federal tax lien essentially prevents you from selling your property until you settle your federal tax debt.

However, in the event you can sell your properly despite the lien, the buyer will essentially inherit the lien, meaning the IRS may recover the taxes owed from the buyer as well. With that in mind, there are essentially two types of liens.

With the first type of lien, the IRS will send a notice to the recorder’s office of your county of residence, which means the credit reporting agencies will list the lien. In turn, this will have a negative impact on your credit score. With the second type of lien, the IRS will not send a notice to the recorder’s office of your county of residence, which means it will have no impact on your credit rating, which means it is a silent automatic lien.

Of course, to get the IRS to remove a lien on your property, you must pay off your tax debt—in full—including any applicable penalties and interest. Alternatively, you can declare bankruptcy, make the IRS an offer in compromise, or wait for the time statue for tax collection to expire.

Non-Notice Property Seizure Tools

At this point, it is important to note that the IRS can also use certain types of legal tools to seize your property without your knowledge. These non-notice tools include a jeopardy levy, IRS Notice CP504, and Disqualified Employment Tax Levy. Additionally, if you are a federal contractor, the IRS can issue a levy to collect your tax debt.


If the IRS intends to take your property with your knowledge, it will place a federal tax lien or levy on your property. On the other hand, if the IRS wants to take your property without your knowledge, it will issue a jeopardy notice, IRS Notice CP504, or Disqualified Employment Tax Levy. To prevent the IRS from seizing your assets, engage a good tax lawyer.

Dangerous Intersections in Phoenix, AZ

The Law Offices of Michael Cordova specialize in personal injury lawsuits stemming from car accidents. With years of extensive legal experience, they can help you secure settlements for damage done to your vehicle and person. Whether experiencing chronic pain, anxiety, distress, or loss of income, you are entitled to damages in car accident lawsuits in Phoenix, Arizona. As a highly mobile society, you should also be aware of some of the most dangerous intersections in Phoenix, AZ.

If you have sustained injuries stemming from a car accident, you may be entitled to financial compensation and restitution. No truer is this in cases of DUI, DWI, negligent driving, or hazardous road conditions without proper signage. Whether for yourself or loved ones, you need the legal expertise of Michael Cordova and his team to protect and defend your legal rights in a court of law. He can help you recover payment for damages to person, vehicle, job loss, revenue loss, and more.

If you drive every day in the Greater Phoenix area, these are the intersections to keep an eye on or avoid when possible:

Camelback Road and 27th Avenue

This is one of the most accident-prone intersections in Phoenix. This is due to heavy morning and afternoon commutes, which see students and staff heading to and from Grand Canyon University. This intersection sees over 60,000 drivers per day—with an average of fifty accidents per year. While commuters try to avoid I-17 by taking 27th Avenue, this intersection is always busy, so please be careful when driving through here!

Chandler Boulevard and Price Road

Chandler Boulevard and Price Road sees more than 78,000 drivers each day. This, too, is a dangerous intersection with over fifty-four accidents and injuries happening around it each year. This intersection is near the Loop 101 exit, and so is not far from the Chandler Fashion Center and tech companies. Therefore, it attracts a lot of traffic daily, and it is common to see fender-benders and more serious accidents near or on this intersection.

Indian School Road and 67th Avenue

This intersection sees around fifty automobile accidents and crashes per year. With an average of 69,500 drivers each day, the intersection is blanketed by apartment complexes and single-family homes. As a result, traffic is always high, especially in peak driving and commuting times.

There are several intersections in the Greater Phoenix area that are automobile accident prone.  The Law Offices of Michael Cordova is always available to help you with personal injury lawsuits and cases. Simply contact them today for a complimentary consultation and assessment.

What Is the Surrogacy Process in New York?

Gestational surrogacy is an arrangement that involves a woman carrying and delivering a baby for another couple. Most often, the baby is genetically related to at least one of the intended parents. The surrogate mother will either undergo vitro fertilization of one of her eggs or be artificially inseminated with one of her eggs, or an egg belonging to a donor. In the state of New York, the couple to whom the baby will belong remains actively involved throughout the pregnancy and labor.

How Does the Process Begin?

Every case is different, but most often, the surrogacy process in New York starts with a consultation with a fertility counselor. The counselor listens to the couple’s story, weighs the pros and cons, and discusses various details and challenges of the process so the couple knows precisely what they will be committing to. The counselor will also gauge the emotional stability of the couple and their eligibility as parents.

Where Does the Surrogate Come From?

When it comes to finding the surrogate, there are several options. Some choose her from friends and family, while others choose her from an agency that specializes in thorough screening and has strict medical and psychological guidelines in place for potential surrogates.

Hiring a Lawyer

Regardless of how positive an experience surrogacy can be for all involved, there are several complex legal issues to consider, which is why hiring an attorney to handle those issues is highly recommended. An attorney can help protect the rights of all parties and includes provisions for legal custody, parental rights, visitation rights, parameters of the mother’s delivery of the baby, insurance, future contact between the biological mother and child, and who’s in charge of any pertinent medical decisions throughout the pregnancy or labor. An attorney is also necessary to document what compensation will be given to the surrogate and how it is to be paid. Any signing away of parental rights by the surrogate will also be handled by the attorney.

Embryo-Transfer Stage

The next stage initiates the medical phase of the process as the surrogate starts using medications designed to sync her gestation. This will ensure that the surrogate’s uterus will be capable of carrying an embryo once the doctor has retrieved and fertilized the eggs. Using gonadotropins, the biological mother’s ovaries are stimulated to develop multiple eggs. Once the egg is fertilized in a laboratory, the frozen embryos are implanted into the uterus of the surrogate, and this initiates the beginning of the pregnancy.

Gestational Surrogacy Contracts

The surrogacy process is an emotional journey that involves the complexities of emotion, time, and money. Gestational surrogacy contracts vary from state to state. Some states will only honor agreements that involve married couples, other states prohibit parents-to-be from compensating their surrogate, and some still impose strict restrictions on non-heterosexual couples. These variances are why it’s so important to hire an attorney who is licensed in your state and experienced with navigating the complexities of third-party reproduction agreements.

Not everyone is granted the blessing of pregnancy and having a child. Some people must explore other non-traditional options, and those options can often be complex. With the help of an experienced attorney or resources like Baby Steps Surrogacy Center, Inc, the surrogacy process can be as stress-free as possible.