I recently read an enlighting article on the Ways and Means website regarding levies on Social Security income and counterproductive Federal Tax Liens. The article is essentially the testimony of noted IRS attorney Alvin Brown who worked for the Office of Chief Counsel in Washington, D.C. and is well known for representing taxpayers before the IRS.
In his testimony to the Ways and Means Subcommittee, Alvin Brown points out IRS administrative practices dealing with tax liens and tax levies that reduce the collection of tax revenue, increase the Tax Gap, create economic hardship for taxpayers, contribute to a loss of jobs, result in business failures, and conflict with sound tax policy. In the article Mr. Brown makes several interesting points that support the conclusion that correction of counterproductive practices by the IRS will operate as a “revenue raiser” that will assist in reducing the Tax Gap and have a positive impact on the economy.
Click to read the full article on the Ways and Means committee website.

Victoria Osborn, PA, CFE
- Public Accountant
- Forensic Accountant
- Certified Fraud Examiner (CFE)
- Association of Certified Fraud Examiners
- Charter Member of the Colorado Springs Chapter of Association of Certified Fraud Examiners
- National Society of Accountants
- Colorado Public Accounting Society

Richard V. Osborn, MCSE
- Microsoft Certified System Engineer
- Cisco Certified Network Associate