Part of the tools the IRS uses in collecting amounts due from taxpayers are liens and levies.  It is easy for practitioners to get liens and levies confused, partly due to their similar names.  This is part one of a two-part series on liens and levies, focusing on liens.  The series dives into the nuances of liens and levies by using the presentation notes from the 2019 St. Louis, Missouri Congressional Liaison Meeting.

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