- Posts by Michael S. Raum
ShareholderMike also represents taxpayers in disputes with the Internal Revenue Service (IRS) or the State of North Dakota. These include audits as well as complex collection matters. He frequently works with individuals and businesses on ...
Under IRC § 6330, a taxpayer is entitled to a “collection due process” (CDP) hearing before the IRS Appeals Office can take any enforced collection action.
One of the largest sources of stress for a taxpayer with significant federal tax debts is whether the IRS can take his or her house. For many taxpayers, the family residence is the most important source of their wealth. In addition, it is not just their house, but their home—a source of happiness and joy and family community. The prospect of losing a home therefore not only threatens financial loss, but it is often emotionally taxing as well.
- EventHealth Law Webinar—The Latest Federal Health Privacy Regulations: Explaining the New Substance Use Disorder Patient Records and HIPAA Final Rules
- EventWomen of Color in the Law: Lifting as We Climb
- Legal UpdateGovernor Reynolds Signs Three New Laws Affecting the Real Estate and Leasing Industries
- Legal UpdateHigher Immigration Fees Took Effect April 1