El IRS ha remitido su caso al Departamento de Justicia (DOJ, por sus siglas en inglés). DOJ ahora tiene jurisdicción sobre su caso.

A federal tax gravamen (aka silent gravamen) arises when the IRS assesses a tax liability, sends the taxpayer notice and demand for payment, and the taxpayer does not fully pay the debt within ten days of the notice and demand.

The silent federal tax gravamen is effective as of the date of assessment and attaches to all the taxpayer’s property and rights to property, whether real or personal, including those acquired by the taxpayer after that date. This gravamen continues against the taxpayer’s property until the liability either has been fully paid or the time the IRS can legally collect (statute of limitations) has expired.

IRS may record a Aviso de Gravamen por Impuesto Federal (NFTL, por sus siglas en inglés) to enforce the ‘silent gravamen’. Recording of the NFTL becomes public record.

IRS may enforce recorded the gravamen by filing a civil suit against the taxpayer for the unpaid federal tax liabilities. There are a variety of gravamen enforcement suits available to protect the government’s interest.

To bring a suit, the IRS must refer a case to the Department of Justice (DOJ) and request the suit be filed. The IRS considers several factors when determining whether to initiate suit, including:

• the feasibility of administrative collection devices,
• the statute of limitations,
• and the potential economic value of the suit.

Once the DOJ receives the IRS referral, it can initiate a suit by filing a complaint in the appropriate district court.

In addition to suits to enforce a gravamen, the DOJ may file other types of suits such as a suit requesting the appointment of a court ordered receiver, or a suit requesting an injunction.

IRS refers a case to the Department of Justice to initiate a civil suit to reduce liabilities or assessments to judgement. A suit to reduce an assessment to judgement is one of the more common types of suits filed on behalf of the IRS. It is often paired with a suit to foreclose a tax gravamen.

This extends the time that the IRS can collect from a taxpayer’s assets beyond the normal collection period.

Once the Department of Justice brings a gravamen enforcement suit, the court may foreclose the gravamen on property in which the taxpayer has an interest to convert it to cash and to apply the proceeds to the taxpayer’s liability.

A suit to foreclose a gravamen is commonly filed when the IRS would like the court to resolve the issues regarding ownership of an asset. In these cases, a suit is a better alternative for the IRS than an administrative seizure. The court will sell the property with a clear title to the new buyer.

IRS refers a case to the Department of Justice to bring suit against a person who was served a embargo and did not surrender the property to the IRS that was listed in the embargo.  Any person failing or refusing to surrender property subject to embargo can be held personally liable for the value of the property in which the embargo attached.

Additionally, if failure or refusal to surrender the property was not due to reasonable cause, the person can receive a penalty of 50% of the amount value of the property, plus penalties and interest.  A suit to enforce a embargo is generally brought against a third party, not against the taxpayer (e.g., un empleador no cumple con un embargo servido para alcanzar los salarios de un contribuyente).

El IRS solicitó el pago de su saldo de impuestos o declaraciones de impuestos faltantes, pero su caso no se resolvió y el IRS presentó una demanda para resolver su caso. 

Si recibe correspondencia, citación o aviso de litigio, no ignores los avisos del IRS, DOJ o corte. Incluso si no puede pagar los impuestos que debe, responder a un aviso antes de la fecha de vencimiento podría evitar más problemas. Asegúrate de mantener su dirección actualizada con el IRS para que reciba todos los avisos y cartas.

Puede contratar a un abogado, contador público autorizado (CPA, por sus siglas en inglés) o agente registrado para que lo ayude si lo desea. Si sus ingresos están por debajo de cierto nivel, puede calificar para representación de Clínica para Contribuyentes de Bajos Ingresos (LITC, por sus siglas en inglés).