liens

The IRS has eased its tax lien policy, giving taxpayers and businesses more opportunities to pay unpaid taxes before being hit with a lien. But while the changes should provide some welcome relief to newly struggling taxpayers, they're unlikely to help those who are already the subject of a lien.

National Taxpayer Advocate Nina E. Olson found that IRS collection practices are harming financially struggling taxpayers without producing significant revenue gains according to her annual report to Congress released Wednesday. Olson also concluded that increased demands on the IRS have eroded...