Tax Lien

Technical topics regarding tax preparation.
#1
Posts:
1212
Joined:
3-Sep-2021 4:01pm
Location:
OH
Have "one of those" clients who hired me to do his mother's return this year. Unfortunately I listed his address as the mailing address on the return instead of his mother's. This was my fault, I didn't go through my normal channels because it was an "easier" return.

Mom passes away last month. She owes for 2021 and will likely owe on 2022 because they are not withholding anything from her pension.

Client threatens that he will sue me if a lien is placed on his property.

What can I do now? I don't believe the mailing address has anything to do with how liens work, I believe they attach to your personal name, correct? Unfortunately I don't have a 2848 and since his POA doesn't mean anything now, what should I do? I see you can write in to the IRS to ask for a address change but if I could call the PPS line and see if they could change it manually that would be the quickest way...
 

#2
sjrcpa  
Posts:
6576
Joined:
23-Apr-2014 5:27pm
Location:
Maryland
IRS cannot put a lien on property that doesn't/didn't belong to the taxpayer that owes IRS money.
Address on return doesn't mean anything.

Since client threatened to sue you (even though there is no basis), notify your professional liability insurance carrier.
 

#3
Posts:
2714
Joined:
28-Apr-2021 7:00am
Location:
FL
I'd fire the client as soon as he or she said that.
Steve
 


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