Estate Planning, bankruptcy and tax law 

Boman Law

Legal Services in Kansas City

Contact BomanLaw for help with IRS audits, collection matters, offers in compromise, liens, levies, and garnishment. BomanLaw offers a wide-range of services to assist you and resolve your tax matter, whether it is with the IRS or a local tax authority.


If you owe back taxes, the IRS can file tax liens against you and against your property.  A lien is a “charge” or “security” or “encumbrance” upon property. These tax liens can disrupt your life.  They are publicly recorded documents which affect your ability to get credit, generally no transactions involving the property can be made without satisfying the liens or resolving the matter with the IRS.  Liens also can affect how you settle tax matters with the IRS, because they affect your ability to borrow to pay off tax debts.  Liens can be satisfied by payment, settlement, or demonstrating that there is no taxpayer equity in the property or resolving the underlying tax issues.



Congress has given the IRS power to levy upon property or right to seize property in order to collect taxes.  The word ‘levy’ means assess, execute, gather or seize.   It includes such action as garnishing wages, directing banks to turn over bank account proceeds, seizing accounts receivables, seizing equipment and inventory.  The levy is often directed to third parties who must under penalty of law seize your property and turn it over to the IRS. 


The IRS conducts several types of audits and the returns selected for audit are picked by different methods and for different reasons.  First, let’s look at how returns are selected for audit.  They can be selected by audit because of –

  • Missing information
  • Incorrect information – examples including the following:
    • Omitted income (example, not reporting W-2 or 1099 income)
    • Math errors
    • Return not completed correctly (number not carried over correctly from one form to another form; items not placed on correct form)
  • Program Audits (IRS run computer program looking for certain problem areas such as Earned Income Credit)
  •  A particular tax preparer
  • Random audits

There are advantages in having an attorney handle your tax audit.  Only an attorney provides you with “attorney-client privilege”.  What you tell your attorney is privileged.  Your attorney cannot be compelled to testify against you.  Your attorney can evaluate your complete legal circumstances which include all the options involved in IRS collection activity after the audit.  Only your attorney can file suits to restrain actions taken by the IRS.  An attorney familiar with IRS procedure is better suited to limit the damage to you and your family which can result from intrusive IRS audits.



When spouses file joint returns, both spouses are jointly and severally liable for the tax.  Federal law allows spouses in some cases to be relieved of that liability.  There are three types of relief available: 

  • Innocent spouse relief,
  • Separation of liability, and
  • Equitable relief.

Contact BomanLaw for a free consultation to see if innocent spouse relief applies to you.


Payroll tax problems involve some of the most complicated IRS collection matters.  Aggressive action is the hallmark of IRS collection activities in the employment tax arena.  If you have a serious payroll tax problem, it is imperative to have experienced legal assistance to work to solve your problem.  If there is one type of tax that the IRS is unwilling to ignore it is employment taxes.  If you are behind on your payroll taxes, you need a plan to stay current and begin to pay back employment taxes or settle all outstanding tax issues with the IRS.  This takes an experienced person who is concerned about your business, yet willing to help you make the hard choices that are sometimes involved in resolving employment taxes.


Many professionals and companies offer help with offers in compromise.  Many of these professionals promise that they can resolve your tax matter “pennies on the dollar.”  The truth however is this:  First, BomanLaw has settled tax matters pennies on the dollar; second, while most offers in compromise are not settled for pennies on the dollar, many suffer outright rejection by the IRS.  Don’t select some mass producer who promises much but delivers little.  Remember, the experienced attorney can help you navigate through a difficult offer and can help YOU weigh the risks and the alternatives.   Sometimes the best alternative to resolving outstanding tax issues is bankruptcy.  Only your attorney can help you through the difficult IRS collection process or represent you in bankruptcy court.


If you want an IRS installment plan, the IRS requires that you submit a detailed financial income and asset statement, Forms 433-A/B.  If you have a complicated tax past (no returns filed, are self-employed, file complex tax returns), you need the help of a seasoned profession to help you negotiate an installment that fits your budget and fits your tax needs.


Unfiled tax returns represent a quandary for the unwary.   Federal law requires that you produce your tax information under penalties of perjury.  As a civil matter you have the duty to prove your tax return information.  But in a criminal tax case, the government has the burden to prove you guilty.  Having the assistance of an experienced attorney can help resolve your back taxes and keep you at home with your family. 



Garnishments applied to your wages can be catastrophic to your family.  The IRS can take the money that you need to pay for groceries and your mortgage.  Your attorney can help stop the garnishments and resolve your tax problems.  Typically the IRS is willing to listen to your plan to resolve your taxes, once you retain an attorney to represent you.  Call for your free consultation.