IRS Tax Lien and Levy Attorney in Houston
A notice concerning your property, wages, or bank account needs a specific response. Discuss the type of IRS action, the tax years involved, and any deadline with our Houston office.
If funds are already restrained or wages are being taken, identify that immediately when you contact us. A consultation request alone does not release property or stop collection.
A lien and a levy are different
A federal tax lien is the government's legal claim against property arising under the applicable tax collection rules. The IRS may file a public Notice of Federal Tax Lien to notify creditors of that interest.
A levy is an action that takes property or rights to property to collect a tax debt. It can affect assets such as a bank account or wages.
The distinction matters. Resolving an active levy, obtaining a lien release, and requesting withdrawal of a public lien notice involve different questions and procedures.
Start with the exact collection document
Bring the complete notice, not only the first page or a message from your bank. Identify:
- Whether the IRS is threatening action or has already acted.
- The taxpayer, tax types, and periods listed.
- The property or income affected.
- Any hearing or response deadline.
- Earlier notices and attempts to resolve the balance.
- An existing payment agreement, appeal, or representative.
A bank's description of a restriction may not explain every legal issue. The IRS notice and account history are important to evaluating the available response.
Responding to a bank or wage levy
A review may consider whether a legal basis for release exists, whether the account is correct, and what collection alternative is appropriate. The IRS identifies circumstances in which release is required, including certain hardship situations and other statutory conditions.
For an individual, an economic-hardship request generally requires evidence that the levy prevents payment of basic reasonable living expenses. Prepare records showing the actual income, expenses, and financial position.
Release of a levy does not ordinarily cancel the underlying tax debt. A sustainable resolution still needs to address the balance and current filing and payment obligations.
Options concerning a federal tax lien
Release
A lien release addresses the lien itself when the applicable conditions are met, such as full payment or other legal grounds.
Withdrawal
Withdrawal removes the public Notice of Federal Tax Lien under qualifying circumstances. It is not the same as cancelling the tax debt.
Discharge of specific property
A discharge may remove a particular property from the lien when the legal requirements are satisfied. This can be relevant to a sale, but the proposed transaction and distribution of proceeds require review.
Subordination
Subordination can allow another creditor to take priority over the IRS in specified circumstances. It does not remove the lien or erase the tax.
If a property sale or refinancing is approaching, provide the contract, title information, proposed closing date, and financial details early. Do not assume a closing agent can resolve the issue without IRS review.
Collection hearings and appeal rights
LT11 or Letter 1058: A Final Notice of Intent to Levy and Notice of Your Right to a Hearing generally gives you 30 days from the notice date to request a Collection Due Process (CDP) hearing. Form 12153 is the IRS form used to request a CDP or Equivalent Hearing. Check the exact notice, its deadline, and its submission instructions promptly; do not assume the period starts when you open the letter.
Letter 3172: A Notice of Federal Tax Lien Filing has a separate CDP deadline calculation. Use the last date to request a hearing shown on that notice rather than applying the levy-notice calculation.
A timely CDP request can preserve hearing and judicial-review rights. If the deadline has passed, other review options may still exist, but their protections and court-review rights can differ. The notice and case history determine the available response.
Calling the office, sending a website inquiry, or speaking informally with the IRS does not itself request a hearing or extend the deadline. If time is short, call and tell us the notice number and deadline. Do not send sensitive tax documents through the general inquiry form.
The firm's IRS audits and appeals page addresses the broader dispute practice. The scope of any collection hearing representation must be agreed separately.
Address the balance behind the collection action
After examining the immediate lien or levy issue, review how the assessed balance will be handled. Possible approaches may include correcting account errors, bringing filings current, arranging payments, or evaluating another available collection alternative.
The appropriate option depends on income, assets, expenses, tax type, and compliance history. A payment arrangement does not automatically withdraw an existing lien notice or guarantee that every levy will be released.
Prepare for a consultation
Gather IRS notices, bank or employer communications, returns, payment records, any existing agreement, and an overview of income and essential expenses. Include property records if a sale or financing transaction is involved.
Arif A. Syed is a Texas-licensed attorney and IRS Enrolled Agent. Our Houston office serves clients in English, Urdu, and Hindi. Learn about the broader federal tax practice.
Frequently asked questions
Can a lawyer stop a levy immediately?
No immediate result can be promised. The notice, financial facts, legal grounds, and available time need review. Hiring a representative alone does not stop collection.
Does paying in installments remove a tax lien?
Not automatically. Lien release or notice withdrawal has separate requirements. The payment agreement and account circumstances need to be examined.
Can I sell property with a federal tax lien?
A transaction may be possible, but title, payoff, discharge, or other requirements need review. Provide the proposed closing information before assuming the proceeds can be distributed.
If the IRS releases a levy, is the debt gone?
Usually not. Levy release concerns the collection action; the remaining balance still needs to be resolved.
What if the notice deadline already passed?
Provide all notices and dates. Some options may differ or be limited, but the available next step should be evaluated from the actual record rather than assumed.
Official resources
Discuss your IRS lien or levy notice
Tell us whether the action is threatened or already active, what property or income is affected, and whether a notice deadline or closing date is approaching.
Our office will explain the next steps and any applicable consultation fee before an appointment is confirmed.
General information only; this page is not legal advice for your individual circumstances. Sending a website inquiry does not, by itself, establish an attorney-client relationship.