Is the IRS really kinder and gentler?
The U.S. Congress came down pretty hard on the IRS a few years ago and the result was that they now have a clearer series of steps they must go through before they are allowed to take more drastic collection actions such as filing liens, freezing bank accounts, garnishing wages, seizing assets, and so on. Now there are clear steps in the collection process and ample warnings to a taxpayer. The normal waiting periods between notices can be extended if the taxpayer communicates with the IRS, offers a plan of action, and lives up to the proposed plan. Also, there is an appeals process that can be used if you do not believe the IRS personnel have given you a fair hearing or opportunity to work out the situation. The IRS has established an Office of Taxpayer Advocate and they can be contacted to help in situations in which normal channels have not worked.
