1. Assessment Jeopardy Levy
(Anytime the IRS
isn’t Going to Get
Paid!)
Within 60 Days
Notice of Tax Due and
Demand for Payment
(21 Days to Pay, Unless
Tax Due is $100,000 or
more)
Final Notice or
Notice of Intent to
Notice of Federal
Levy
Tax Lien
(At least 30 days
before Levy)
At Least 30 Days
Within 5 Days
10 Years Statute
of Limitations for
Full Collection of Notification of
Tax Liability Levy
Federal Tax Lien Pay Tax
(Lose your house)
(Within 5 Days)
At Least 10 Days Later
and At Most 30 Days Later
Sale of Property
Pay Tax
(Not less than 10
Days nor more
than 40 Days)
Less than 30 Days
Within 180 Days
Release of Federal
Tax Lien Real Estate may be
(Within 30 Days) recovered at anytime
within 180 Days after
sale by paying
purchase price plus
interest.
Full Collection of
Tax Liability