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This article sets out consumer rights and tactics when past-due taxes are owed to the IRS, including how to reduce or pay your tax debt over time and a spouse’s legal obligation. Also covered are why you should file your tax return even if you cannot pay your taxes, steps the IRS takes to enforce a tax debt, and the impact of a bankruptcy filing.

Congress has just revived and extended the QPRI exclusion, an important protection for struggling homeowners. As discussed in this article, now a homeowner with a short sale or other modification of their home mortgage loan principal can avoid tax liability on debt forgiven during tax years 2018, 2019, and 2020, despite receiving a 1099 indicating the forgiven debt as income.

Here are our five favorite new features on the revamped NCLC Digital Library, giving you a faster, easier reading experience, letting you view extra content related to the page you are viewing, adding powerful new search options, offering at no charge over 1400 written submissions at NCLC conferences, and including free to the public 6000 chapter and appendix subsections.

The article explains two big mistakes taxpayers too often make when unable to repay their taxes, and describes three alternative options the IRS offers that can eliminate IRS harsh collections and even reduce the amount owed. Also described are the “innocent spouse” relief, the impact of the taxpayer’s bankruptcy, and limits on IRS seizure of a taxpayer’s wages and Social Security and other public benefits.

The NCLC Digital Library contains a lot more than just subscription content. The Library makes free to the public over 5,000 practice aids plus, for members of the consumer law community, another 2,300 videos and speaker written submissions from past NCLC/NACA conferences. All this material can be downloaded and is fully searchable. This article provides ten tips to make the most from these free resources—how to locate and best utilize the practice aids.