DELIA LAW - Key Persons


Bank Levy

A tax levy is a process in which the IRS seizes a taxpayer's property to pay the money that they owe to the government. This is distinct from a tax lien, though a tax levy may occur after the IRS has put a tax lien in place. A tax lien can take control of many different assets, including a person's wages or bank accounts. A tax levy is specific to the seizure of property such as a home, cabin, empty land, etc. If an individual is facing a tax levy, they will receive a "notice and demand for payment" from the IRS. At this point, the taxpayer can contact the IRS to formulate a solution or payment plan. If the taxpayer fails to contact the IRS, the agency will send a "final notice of intent to levy" and a "notice of the right to a hearing." The IRS must issue these documents 30 days or more before they can issue the levy. The IRS can issue a levy in person or via a letter sent to the taxpayer's home or place of business. The IRS will then send the individual a notice that they will be contacting their employer, bank, and loved ones to gather information about the person's financial situation and liability.

C. Ramos

I want to take a moment to share my extraordinary experience with Dawn Delia as my tax attorney. I believe it's important for potential clients to know just how incredible Dawn is in handling tax matters. I found myself in a challenging situation, facing over $972,000 of unpaid IRS tax debt, which I had no knowledge of during my marriage. From our first conversation, it was clear that I had found an exceptional advocate. What sets Dawn apart is not just her profound knowledge of tax law but her genuine compassion and unwavering support. She listened patiently to my story and understood the unique challenges I faced as a woman going through a devastating divorce, with the added responsibilities of being a mother. Dawn's ability to connect with her clients on a personal level is truly remarkable. Throughout the entire process, Dawn was accessible and highly responsive. I never had to wait long for a reply, and her ability to navigate through the complexities of my case was truly impressive. She knew precisely who to contact to obtain answers and resolutions, which gave me peace of mind during a challenging time. The most remarkable moment was when I was FULLY cleared of almost $1 million in IRS tax debt! Dawn's excitement was palpable, as if she were the one relieved of the debt. This level of dedication is something you don't come across often. Dawn Delia is not just an exceptional tax attorney but also a compassionate and caring professional who goes above and beyond for her clients. If you're seeking someone who can provide not only expert legal guidance but also unwavering support during a challenging journey, Dawn is the attorney you need. She has truly changed my life for the better, and I can't thank her enough.

Dawn Delia

Job Titles:
  • Meet Managing Federal Tax Lawyer

Felipe de Neve

Job Titles:
  • Spanish Governor

Innocent Spouse Relief

Job Titles:
  • Revenue Officer
Innocent spouse relief is a revised tax law from 1998 that gives a spouse relief from tax payments if the taxes were underpaid by their spouse. For example, if a wife hides her financial situation from her husband and the IRS finds that she owes back taxes, the husband may apply for innocent spouse relief to avoid the obligation to pay for his wife's error. Innocent spouse relief can occur even if the spouses filed a joint tax return. Usually, the payment obligation comes from one spouse either underreporting their income amount or increasing their deduction amount beyond what is legal. In order to be eligible for innocent spouse relief, a spouse must meet these criteria: They were a member of a joint tax return on which their spouse made a serious error in income amount or deduction amount. They did not know that this error or miscalculation existed. They apply for innocent spouse relief within two years of the IRS beginning the collection process. The IRS agrees that innocent spouse relief is appropriate in the given situation. Not all couples are eligible for innocent spouse relief. It can be difficult to prove that the spouse had no knowledge of the error before filing.