Topic: Internal Revenue Manual

The discussion focuses on the IRS's ability to execute "pre-assessment levies," where funds are seized from bank accounts before a final tax debt is even established. Bennett explains that the IRS often holds seized funds without paying interest, even if the taxpayer is eventually cleared, a practice detailed in the 2,000-page Internal Revenue Manual.

Most CPAs are risk-averse and follow the IRS's internal interpretations of the law rather than acting as advocates for their clients. A tax attorney, however, focuses on the actual letter of the law to assert a taxpayer's right to pay no more than is legally required. American Tax Solutions offers to review previous tax returns to identify missed opportunities for savings and to provide legal protection against IRS overreach.

Bennett discusses how the IRS often relies on the "Internal Revenue Manual," which is an interpretation by clerks rather than actual law. He explains how his firm writes legal memos based on the actual Internal Revenue Code to overturn wrongful assessments on civil rights and injury settlements.