How to Sue the IRS for Damages Associated with the Failure to Release a Lien
By Anthony Diosdi The Internal Revenue Service or “IRS” often files liens on individuals or business entities that have outstanding assessments for taxes or penalties. An IRS lien can harm one’s finances, credit, and can even put a business in jeopardy. Sometimes the IRS fails to remove a lien after a liability has been satisfied or after the statute of limitations on collections has expired. On other occasions the IRS may erroneously file a lien associated with a penalty it may not have the legal authority to assess. This article discusses the procedure to obtain damages for the improper conduct by the IRS associated with the failure to release a lien when the circumstances warrant.Sovereign Immunity Limitation and Internal Revenue Code Section 7432The Internal Revenue Code permits limited types of…