Tax Attorney in Lancaster, PA

Federal IRS representation for Lancaster County individuals, farm families, Amish and Mennonite households, Plain-community businesses, Lancaster General Health and WellSpan physicians, and the city's growing refugee community — audits, back taxes, liens, levies, payroll-tax disputes, IRC § 1402(g) Form 4029 religious-objection exemption matters, and U.S. Tax Court litigation at Philadelphia or Harrisburg. We also coordinate Pennsylvania Department of Revenue and Lancaster Local Earned Income Tax matters under Form 2848 Power of Attorney where they sit alongside a federal case.

Reviewed by Parham Khorsandi, Esq. — California Bar #266658. Last reviewed: May 25, 2026.

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Serving the City of Lancaster, Lancaster County, Lititz, Manheim, Strasburg, Ephrata, Elizabethtown, Columbia, Mountville, Willow Street, the Amish farm belt, and the wider Pennsylvania Dutch Country

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If you owe back taxes in Lancaster County, here is the 2026 picture

Pennsylvania runs a 3.07% flat personal income tax under 72 Pa.C.S. § 304 — the lowest flat PIT rate among the forty-one states that impose a personal income tax. Lancaster County is one of the few Pennsylvania jurisdictions without a local sales-tax stack: the combined state sales tax stays at 6.0% under 72 P.S. § 7202, in contrast to Philadelphia (8.0%) and Allegheny County (7.0%). What Lancaster does layer on, under the Pennsylvania Local Tax Enabling Act (Act 32 of 2008), is a 1% Local Earned Income Tax administered through the Lancaster County Tax Collection Bureau, split between the municipality of residence and the resident's school district. Lancaster County is also the heart of the largest Old Order Amish and Mennonite settlement in the United States — a Plain-community population whose federal tax posture sits on IRC § 1402(g) and IRC § 3127 self-employment-tax religious exemption, Form 4029 approval, and IRC § 501(d) religious-order treatment that is largely unique to this corner of Pennsylvania, Ohio, and Indiana.

If you have received an IRS CP504, LT11, or Statutory Notice of Deficiency, a Pennsylvania Department of Revenue Notice of Assessment, a Lancaster County Tax Collection Bureau billing notice, a Pennsylvania Inheritance Tax assessment on Form REV-1500, or a notice questioning your Form 4029 status, the deadline to act is short. We pull your IRS account transcripts, calculate your CSED, file Form 2848 Power of Attorney with the IRS and PA REV-677 with the Pennsylvania DOR, and put administrative brakes on collection while the case is built.

Federal tax representation for Lancaster Pennsylvania taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm based in Los Angeles. Our federal practice runs nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — a single federal tribunal with jurisdiction over IRS deficiency cases — holds regular trial sessions at the James A. Byrne United States Courthouse on Market Street in Philadelphia (roughly 65 miles east of Lancaster) and at the Ronald Reagan Federal Building in Harrisburg (roughly 35 miles west). Lancaster taxpayers may elect either trial city when filing a Tax Court petition. From our Robertson Boulevard office in Los Angeles, we represent Lancaster County residents, Plain-community households, and Pennsylvania-domiciled businesses in IRS audits, collection cases, Tax Court petitions, Offers in Compromise under IRC § 7122, Installment Agreements under IRC § 6159, lien discharges under IRC § 6325, levy releases under IRC § 6343, and Trust Fund Recovery Penalty defenses under IRC § 6672. The IRS Taxpayer Assistance Center serving Lancaster County operates at 1700 Hempstead Road in Lancaster itself, with the Harrisburg TAC and the Philadelphia TAC at 600 Arch Street covering surrounding work.

For Pennsylvania state-tax matters — the 3.07% flat personal income tax under 72 Pa.C.S. § 304, the 8.99% Corporate Net Income Tax under 72 Pa.C.S. § 401 (declining under HB 1342 from the prior 9.99% rate toward 4.99% by 2031), the 6.0% state sales tax under 72 P.S. § 7202, withholding-tax assessments, Pennsylvania Inheritance Tax under 72 Pa.C.S. § 9116, and contested matters headed to the PA Board of Finance and Revenue or the Pennsylvania Commonwealth Court — we file PA REV-677 with the Pennsylvania DOR and handle the administrative track directly from California. For formal litigation in the Pennsylvania Commonwealth Court (the state's intermediate appellate court that hears appeals from the Board of Finance and Revenue, seated at 601 Commonwealth Avenue in Harrisburg) or further appeal to the Pennsylvania Supreme Court, we refer to locally admitted Pennsylvania counsel under a co-counsel arrangement. The federal layer is where most Lancaster County high-income, Plain-community business-owner, dairy-and-poultry farm, and 1099-physician cases live, and that is where our engagement carries the load.

Lancaster County sits at an unusual intersection of economies. It is the number-one agricultural county in Pennsylvania by farm sales, anchored by dairy, poultry, eggs, corn, soybeans, and tobacco — with thousands of Plain-community family farms operating under Schedule F, the IRC § 175 soil-and-water conservation deduction, and IRC § 2032A special-use valuation for inherited farmland. Lancaster County is simultaneously the heart of the largest Amish and Mennonite settlement in the United States, generating a singular federal tax practice around IRC § 1402(g) self-employment-tax religious-objector exemption (Form 4029 approval required, available only to members of recognized sects who waive Social Security and Medicare benefits), IRC § 3127 mirror exemption for employees of qualifying religious employers, IRC § 501(d) religious-order pass-through treatment, and the IRC § 401(a) exempt-employee-trust analogues for Plain-community mutual-aid funds. Lancaster General Health (part of Penn Medicine), WellSpan Health, and UPMC Pinnacle anchor a thousand-physician healthcare cluster with heavy 1099 attending-physician exposure. Penn State Health Milton S. Hershey Medical Center sits 30 miles north in Hershey, adding an academic-medicine layer. Armstrong World Industries (the flooring manufacturer headquartered in Lancaster since 1860), Burnham Holdings (Burnham Boilers), General Dynamics Ordnance & Tactical Systems in Marion, and Tyco Electronics carry a W-2 and 1099-contractor manufacturing payroll. Franklin & Marshall College, Central Penn College, Lancaster Bible College, Linden Hall (the oldest continuously operating girls' school in the U.S.), and Penn Manor School District drive academic-employer and IRC § 107 housing-allowance clergy cases. Add Auntie Anne's Pretzels (headquartered at the Lancaster City Visitors Center on East King Street), Wilbur Chocolate, the Lancaster Central Market (the oldest continuously operating farmers market in the United States), and the tourism trade running through Bird-in-Hand, Intercourse, Strasburg, and Paradise, and the Schedule C cash-business profile of Lancaster looks like nothing else in Pennsylvania. A growing Latino population, a long-established Vietnamese community, and a substantial Bhutanese-Nepali refugee population (Lancaster has resettled one of the highest per-capita refugee counts of any U.S. city through Church World Service and Bethany Christian Services) add FBAR, ITIN W-7, and IRS Streamlined Filing Compliance Procedures exposure to the mix. The federal procedures are uniform; the facts are Lancaster-specific.

Your tax rights as a Lancaster Pennsylvania taxpayer

Three parallel rights frameworks apply when you owe tax in Lancaster County. Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights come from the Pennsylvania Tax Reform Code at 72 P.S. § 7101 et seq. and the Department of Revenue's published policies. Local rights apply through the Lancaster County Tax Collection Bureau on the 1% Local Earned Income Tax authorized by Act 32 of 2008. Knowing all three is the difference between a clean resolution and a missed 60-day Board of Finance and Revenue petition window that ends in a state tax lien against your farm acreage, your row house in the City of Lancaster, or your Lititz, Manheim, Strasburg, or Ephrata property.

Right to representation

IRC § 7521(b)(2) and (c) give you the right to be represented by an attorney, CPA, or Enrolled Agent during any IRS examination or interview. Once Form 2848 is on file, the IRS must deal with us first, not you. Pennsylvania mirrors this through PA REV-677 Power of Attorney, and the Lancaster County Tax Collection Bureau accepts an Act 32 Power of Attorney form for Local Earned Income Tax matters.

Right to U.S. Tax Court review

IRC § 6213(a) gives you 90 days from a Statutory Notice of Deficiency to petition the U.S. Tax Court without paying the tax first. Miss the 90 days and the federal assessment becomes final. Lancaster taxpayers may elect Philadelphia (James A. Byrne United States Courthouse, 65 miles east) or Harrisburg (Ronald Reagan Federal Building, 35 miles west) as the trial city on the petition.

Right to Board of Finance and Revenue review

72 Pa.C.S. § 9702 gives you 60 days from a final Pennsylvania Department of Revenue determination to petition the PA Board of Finance and Revenue — the state's administrative-review tribunal seated at 1101 South Front Street, Suite 400, in Harrisburg. The 60-day window is shorter than the federal 90-day Tax Court deadline. Missing it forfeits the right to administrative review before judicial appeal becomes available.

Collection Due Process

IRC § 6320 (lien) and IRC § 6330 (levy) give you a 30-day window to request a CDP hearing once the IRS files a Notice of Federal Tax Lien or issues a Final Notice of Intent to Levy. A timely CDP filing halts collection and preserves judicial review. For Lancaster farm families, the lien is often the first signal that a Schedule F audit closed unfavorably or that estimated payments under IRC § 6654 fell short during a strong commodity year.

Right to settle for less than owed

Federally, IRC § 7122 authorizes Offers in Compromise based on doubt as to liability, doubt as to collectibility, or effective tax administration. Pennsylvania runs a parallel program through the Department of Revenue under its Compromise Authority at 72 P.S. § 10003.10, requiring full return-filing compliance and a documented financial-disclosure package. We commonly run a federal OIC and a Pennsylvania compromise in parallel where both state and federal debts are real.

Right to religious-objection exemption

IRC § 1402(g) gives a self-employed member of a recognized religious sect that has been in continuous existence since December 31, 1950, and that conscientiously opposes acceptance of Social Security and Medicare benefits, the right to apply for an exemption from self-employment tax through IRS Form 4029. IRC § 3127 extends the equivalent exemption to employees of employers that share the same religious objection. Most Old Order Amish, certain Mennonite groups, and Old Order River Brethren members in Lancaster County qualify. The Form 4029 application is one-time and effective on IRS approval; we handle the application and respond to subsequent IRS audits questioning whether the qualifying-sect-membership criteria remain satisfied.

How Victory Tax Lawyers helps Lancaster Pennsylvania taxpayers

Offer in Compromise under IRC § 7122

We file Form 656 with Form 433-A(OIC) or 433-B(OIC), document the Reasonable Collection Potential, and negotiate doubt-as-to-collectibility offers when full collection is not feasible within the remaining CSED. For Lancaster farm families, the asset-valuation analysis must address IRC § 2032A-eligible farm acreage carrying values well above its working-farm income capacity; we work that into the RCP calculation rather than letting it default to fair-market value. A federal OIC does not resolve Pennsylvania state liability; we run a parallel PA DOR compromise filing under 72 P.S. § 10003.10 where the state debt is real.

Installment Agreements under IRC § 6159

Streamlined IAs (under $50,000), partial-pay IAs under IRC § 6159(d), and full-pay agreements. We push for partial-pay structures where the IRC § 6502 ten-year CSED will extinguish the balance before payoff — a fit for Lancaster taxpayers carrying balances between $50,000 and $250,000, particularly Lancaster General Health and WellSpan attending physicians whose 1099 self-employment tax compounded across multiple years, Armstrong World Industries and Burnham Boilers managers whose RSU or bonus underwithholding caught up, and Plain-community business owners whose Schedule C cash-receipt records need careful reconstruction.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien blocks a Lancaster County farm refinance, an Amish-community land transfer, a Lititz or Manheim residential sale, or a Strasburg commercial closing, we file Form 14135 (discharge), Form 14134 (subordination), or Form 12277 (withdrawal). NFTLs are recorded with the Lancaster County Recorder of Deeds at 150 N Queen Street and encumber title across the county. Pennsylvania state tax liens under 72 P.S. § 1404 are filed with the Prothonotary at the Lancaster County Court of Common Pleas, also at 150 N Queen Street. The IRS procedures under IRC § 6325 set the cure path; timing must align with closing.

Levy release under IRC § 6343

Wage levies, bank levies, and accounts-receivable levies. We document economic hardship under IRC § 6343(a)(1)(D) and Treasury Reg. § 301.6343-1(b)(4), and where the levy is procedurally defective, we challenge it through Collection Due Process or Appeals. For Lancaster Plain-community taxpayers whose financial life sits largely in cash and community mutual-aid, the hardship documentation must walk the IRS officer through the practical economics of Plain-community life rather than relying on a conventional bank-statement-driven Form 433-A.

Audit defense and U.S. Tax Court litigation

Correspondence audits, office audits, and field examinations — including the highest-frequency Lancaster issues: Schedule F farm-income substantiation, IRC § 175 soil-and-water conservation, IRC § 1301 farm-income averaging, IRC § 2032A special-use valuation on inherited acreage, IRC § 1402(g) Form 4029 status reviews, Schedule C cash-business reconstruction for Plain-community trades and tourism vendors, S-corporation reasonable-compensation on physician practices, and foreign-account FBAR cases for the Bhutanese-Nepali and Vietnamese refugee community. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window with Philadelphia or Harrisburg as the trial city.

Penalty abatement under IRC § 6651 and IRM 20.1.1

First-Time Abate administrative relief, reasonable-cause abatement, and statutory exceptions for failure-to-file and failure-to-pay penalties. On accuracy-related penalties under IRC § 6662, we document substantial authority or adequate disclosure to defeat the assessment. Pennsylvania penalties under 72 P.S. § 7352 follow a separate reasonable-cause analysis applied by the PA DOR. For Plain-community taxpayers whose conscientious objection to certain modern record-keeping practices may complicate the documentary record, we build the reasonable-cause showing around the religious-practice context and the cooperative record reconstruction we provide.

Twelve types of Lancaster Pennsylvania tax matters we handle

Federal cases for Lancaster County residents, farms, Plain-community households, healthcare professionals, and refugee families — framed against the Pennsylvania DOR overlay where it matters.

Amish and Mennonite IRC § 1402(g) Form 4029 matters

Lancaster County is the heart of the largest Old Order Amish and Mennonite settlement in the United States. IRC § 1402(g) and IRC § 3127 authorize a self-employment-tax and employment-tax exemption for members of a recognized religious sect that has continuously existed since December 31, 1950, and that conscientiously opposes acceptance of Social Security and Medicare benefits. Approval runs through IRS Form 4029. We prepare the application for Plain-community individuals coming of age or moving from W-2 employment into self-employment, and we defend the exemption on IRS audit reviews questioning whether the qualifying-sect criteria remain met. Related work: IRC § 501(d) religious-order pass-through treatment for Plain-community businesses, and IRC § 107 housing-allowance analogues where applicable.

Schedule F farm-income audits

Lancaster is the number-one agricultural county in Pennsylvania. Dairy, poultry, eggs, corn, soybeans, and tobacco farms file Schedule F under IRC § 61, take IRC § 175 soil-and-water conservation deductions, claim IRC § 1301 farm-income averaging across three prior years to smooth a strong commodity year, and structure inherited acreage under IRC § 2032A special-use valuation to keep estate tax tied to working-farm income rather than fair-market development value. The IRS audits Schedule F returns at well-above-average rates, and Plain-community recordkeeping — written ledgers, cash receipts, community mutual-aid — demands a translation layer to the IRS examiner.

Schedule C cash-business reconstruction

Furniture-making, leather-and-harness work, buggy-building, dry-goods stores, roadside produce stands, baked-goods stands, quilt shops, woodworking, blacksmithing, tourism vendors in Bird-in-Hand and Intercourse, and Lancaster Central Market vendors generate Schedule C income that often runs largely on cash with hand-written ledgers. When the IRS opens an audit, the substantiation burden falls on the taxpayer under IRC § 6001. We rebuild the records, prepare the bank-deposit analysis the IRS expects, and work with the examiner on the realistic gross-receipts figure.

Lancaster General Health and WellSpan 1099 physician cases

Lancaster General Health (now part of Penn Medicine since the 2015 affiliation), WellSpan Health, UPMC Pinnacle, and Penn State Health Milton S. Hershey Medical Center 30 miles north anchor the local physician workforce. 1099 attending-physician income, locum-tenens contracts, and private-practice K-1 income generate self-employment tax under IRC § 1401, IRC § 199A SSTB-limitation issues on health-services pass-through entities, and underwithholding when an employee-physician picks up extra 1099 shifts. The first IRS CP14 typically lands the spring after a strong moonlighting year.

Trust Fund Recovery Penalty

IRC § 6672 imposes personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. Lancaster restaurant owners, tourism operators in Bird-in-Hand, Strasburg, and Intercourse, Armstrong World Industries and Burnham Boilers vendor subcontractors, and small-shop service businesses are the most common targets. The IRS uses Form 4180 interviews to identify responsible persons; the Pennsylvania DOR applies a parallel responsible-person rule to withheld state PIT under 72 P.S. § 7321.1.

Pennsylvania Inheritance Tax on farm estates

Pennsylvania is one of only a handful of states that imposes an inheritance tax (not an estate tax) on transfers at death. Under 72 Pa.C.S. § 9116, the rate depends on the relationship: 0% to surviving spouses, 4.5% to lineal descendants and ancestors, 12% to siblings, and 15% to all other beneficiaries. Returns are filed on Form REV-1500 within nine months of death. Pennsylvania extends a special exemption for transfers of qualified family-owned business interests and a family-farm exemption under 72 Pa.C.S. § 9111(s) and (s.1) that, when properly elected, removes qualifying farm property from the inheritance-tax base. We coordinate the PA inheritance return with the federal estate tax under Form 706 and with IRC § 2032A federal special-use valuation on inherited farmland.

Notice of Federal Tax Lien

NFTLs filed with the Lancaster County Recorder of Deeds at 150 N Queen Street encumber title and trigger CDP rights under IRC § 6320. A parallel Pennsylvania state tax lien may be recorded with the Lancaster County Prothonotary under 72 P.S. § 1404. Farm refinances, Amish-community land transfers (often handled outside a conventional title-insurance closing), and residential sales in Lititz, Manheim, Mountville, Columbia, Ephrata, Elizabethtown, and the City of Lancaster stall fast when a tax lien hits the title search.

IRS bank or wage levy

Bank levies on accounts at Fulton Bank (headquartered in Lancaster), Members 1st Federal Credit Union, PSECU, Univest, BB&T (now Truist), Wells Fargo, and PNC. Wage levies hit Lancaster employers within days of CP90 or LT11 issuance — Lancaster General Health, WellSpan, Armstrong World Industries, Burnham Holdings, General Dynamics OTS Marion, Tyco Electronics, the School District of Lancaster, and the County of Lancaster all process IRS wage levies on payroll.

FBAR, FATCA, and Streamlined Filing for the refugee community

FinCEN Form 114 (FBAR) on foreign accounts aggregating over $10,000. Lancaster has one of the highest per-capita refugee-resettlement counts of any U.S. city through Church World Service and Bethany Christian Services, with a long-established Vietnamese community, a substantial Bhutanese-Nepali community resettled in the 2008-2015 period, and a growing Latino population from Puerto Rico, the Dominican Republic, and Central America. Foreign-account exposure inherited from family or maintained for cross-border remittance is common. The IRS Streamlined Filing Compliance Procedures are a frequent engagement. ITIN applications on Form W-7 for non-resident family filers run on a parallel track.

Clergy housing-allowance and parsonage cases

Lancaster County is densely populated with religious congregations — Old Order Amish, Mennonite, Brethren, Reformed, Lutheran, Catholic, evangelical, and historic peace-church traditions. IRC § 107 housing-allowance exclusion and IRC § 1402(a)(8) clergy self-employment-tax rules generate audit and amendment work each year for Lancaster Bible College, Lancaster Theological Seminary, and the network of small-congregation pastors. For Plain-community deacons, ministers, and bishops, the lay-ministry structure creates an analytical layer not present in conventional W-2 clergy cases.

Passport revocation under IRC § 7345

A seriously delinquent tax debt (over $62,000 for 2025, indexed annually) triggers State Department certification and passport hold. Lancaster business owners traveling internationally for trade fairs, Lancaster General Health and WellSpan international researchers, and the Bhutanese-Nepali and Vietnamese community traveling back to family in South Asia and Southeast Asia each year are the most common targets. We file the IRC § 7345(e) action to reverse the certification.

Cryptocurrency tax assessments

CP2000 notices on unreported digital-asset gains, basis-tracking failures, and DeFi-protocol income. Franklin & Marshall and Penn Manor alumni networks, Lancaster's growing tech-adjacent population, and the manufacturing-sector mid-career investor crowd picked up substantial crypto exposure through 2021-2024. Form 1099-DA reporting (effective 2025) drives the matching cases.

Nine common causes of tax debt for Lancaster Pennsylvania taxpayers

Patterns we see repeatedly in Lancaster County engagements. None of them are unusual — all of them are resolvable.

1. Schedule F farm-income spike without estimated payments

A strong dairy, poultry, or commodity-grain year produces taxable farm income well above the three-year baseline. Without quarterly Form 1040-ES payments and without an IRC § 1301 farm-income averaging election filed timely, the April CP14 lands with substantial underpayment penalties under IRC § 6654.

2. 1099 physician self-employment underpayment

Lancaster General Health and WellSpan attending physicians picking up 1099 moonlighting, private-practice K-1 income, or locum tenens contracts often see no withholding on the 1099 share. The combined federal 24-32% income tax plus 15.3% self-employment tax under IRC § 1401 produces a large April balance and an IRC § 6654 penalty.

3. Schedule C cash-business reconstruction needed

A Plain-community furniture shop, harness shop, dry-goods store, baked-goods stand, or tourism vendor receives an IRS examination notice. The audit-defense work centers on rebuilding the records under IRC § 6001 and walking the examiner through the bank-deposit and inventory analysis that supports the originally-reported figure.

4. Form 4029 status questioned on audit

An IRC § 1402(g) Form 4029 exemption is approved on first application but reviewed periodically. An IRS examination may ask whether the taxpayer's sect membership remains continuous, whether the taxpayer has accepted any Social Security or Medicare benefit, and whether the qualifying-sect status of the religious group remains intact under the statutory criteria.

5. Business closure with unpaid Form 941

When a manufacturing, restaurant, or service LLC or S-corp closes with unpaid Form 941 payroll-tax balances, IRC § 6672 follows the responsible officer personally — well after the entity is dissolved. Common in Lancaster after restaurant and tourism turnover and the manufacturing-sector consolidations of 2022-2024.

6. Divorce and joint-return fallout

A jointly-filed return tied to a now-former spouse's understatement leaves both parties liable until Innocent Spouse relief under IRC § 6015 is granted. Common in physician-household and farm-family divorces with complex pass-through and equity-compensation records.

7. FBAR exposure on refugee-community accounts

A Vietnamese, Bhutanese-Nepali, or Latino household holds a foreign account in the country of origin for family-care or remittance purposes. The aggregate balance crosses $10,000 at any point during the year, triggering FinCEN Form 114 reporting. Non-filing penalties are significant. IRS Streamlined Filing Compliance Procedures generally resolve non-willful non-compliance.

8. Late-filed or unfiled returns

Failure-to-file under IRC § 6651(a)(1) compounds at 5% per month, capped at 25%. After three years, refunds are barred under IRC § 6511. Pennsylvania follows a three-year refund bar under 72 P.S. § 10003.1.

9. Real-estate sale without estimated tax

A farm-parcel sale, a Lititz or Manheim residential sale, or a downtown Lancaster row-house sale generating substantial capital gain, with no Form 1040-ES payment, produces a tax bill the next April. Investor flips taxed at ordinary-income rates — not capital-gain — under the dealer-status rules of IRC § 1221. Pennsylvania does not conform to the federal capital-gain preferential rate — all gains are taxed at the flat 3.07% PIT rate.

Eight tax liabilities that pull in Lancaster Pennsylvania taxpayers

Federal authority alongside the Pennsylvania statute and Lancaster local rule where there is a parallel.

Failure to file federal return

IRC § 6651(a)(1) imposes 5%/month, max 25%, plus interest under IRC § 6601. The Pennsylvania mirror is 72 P.S. § 7352 imposing a 5%/month late-filing penalty on unpaid Pennsylvania tax, capped at 25%.

Self-employment tax under IRC § 1401

15.3% combined Social Security and Medicare tax on net self-employment earnings, with the IRC § 1402(g) Form 4029 religious-objector exemption available to qualifying Plain-community members. We handle the Form 4029 application and the audit defense if approval is later questioned. IRC § 3127 extends the mirror exemption to employees of qualifying religious employers.

Federal § 7122 Offer in Compromise eligibility

All federal returns must be filed (IRC § 7122(d) compliance) and the offer must reflect Reasonable Collection Potential. The non-refundable $205 application fee may be waived for low-income certified offers.

Pennsylvania sales-tax delinquency

72 P.S. § 7202 sets the 6.0% state sales tax. Lancaster County does not impose a local sales-tax supplement — only Philadelphia and Allegheny County add the local layer in Pennsylvania, meaning Lancaster's combined sales tax stays at 6.0%. 72 P.S. § 7269 imposes personal liability on responsible persons for unpaid trust-fund sales tax.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid trust-fund employment tax. Pennsylvania applies a parallel responsible-person rule to withheld state PIT under 72 P.S. § 7321.1.

Accuracy-related penalty

IRC § 6662 imposes 20% on substantial-understatement or negligence; IRC § 6663 imposes 75% on fraud. Defense is built on substantial authority, adequate disclosure, or reasonable cause.

Pennsylvania Inheritance Tax

72 Pa.C.S. § 9116 imposes the Pennsylvania inheritance tax at graduated rates by beneficiary relationship: 0% to spouses, 4.5% to lineal descendants and ancestors, 12% to siblings, and 15% to all other beneficiaries. Returns are filed on Form REV-1500 within nine months of death, with a 5% discount for payment within three months. The family-farm exemption under 72 Pa.C.S. § 9111(s.1) and the qualified family-owned business interest exemption under 72 Pa.C.S. § 9111(t) materially reduce the inheritance-tax burden on qualifying Lancaster farm and business transfers when timely elected.

Lancaster Local Earned Income Tax (Act 32)

The Pennsylvania Local Tax Enabling Act (Act 511 of 1965, as amended by Act 32 of 2008) authorizes a 1% Local Earned Income Tax on resident wages and net self-employment income across Lancaster County, administered by the Lancaster County Tax Collection Bureau. The proceeds split between the municipality of residence and the resident's school district. Non-filing and underpayment carry penalties and interest; the collection mechanism includes wage attachments under city or township authority.

What resolution can look like

Debt reduced

An accepted IRC § 7122 Offer in Compromise can resolve six-figure balances for cents on the dollar where Reasonable Collection Potential supports the offer. The acceptance rate sits around 33% nationally; preparation determines the outcome.

Penalties abated

First-Time Abate removes a single year of failure-to-file or failure-to-pay penalties for taxpayers with a clean three-year compliance record. Reasonable-cause abatement under IRM 20.1.1 reaches further when supported by documentation.

Lien released or withdrawn

Once a debt is paid in full, the IRS releases the Notice of Federal Tax Lien within 30 days per IRC § 6325(a). On an Installment Agreement of $25,000 or less, lien withdrawal under Form 12277 can be requested to clear title with the Lancaster County Recorder of Deeds.

Sample tax-resolution outcomes

Anonymized client matters drawn from our $100M+ aggregate tax-relief record across 2,000+ resolved cases.

Year	Tax debt	Resolution	Final outcome
2024	$152,296	IRC § 6159 Installment Agreement	Accepted at $25/month, partial-pay
2024	$138,296	Streamlined Installment Agreement	Accepted at $25/month
2023	$130,555	Partial-Pay Installment Agreement	Accepted at $50/month
2023	$128,206	IRC § 6159 Installment Agreement	Accepted at $25/month
2022	$116,451	Partial-Pay Installment Agreement	Accepted at $50/month

Past results do not guarantee future outcomes. Each tax case is unique. Results depend on the specific facts of the matter, including the taxpayer's financial condition, compliance history, and the discretion of the Internal Revenue Service and the Pennsylvania Department of Revenue.

Why Victory Tax Lawyers for a Lancaster Pennsylvania federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Pennsylvania-Bar-admitted. That distinction matters — and it does not block our work. The U.S. Tax Court is a federal court with nationwide jurisdiction; an attorney admitted to that court may petition and try cases at any of its trial locations, including Philadelphia at the James A. Byrne United States Courthouse on Market Street and Harrisburg at the Ronald Reagan Federal Building. IRS administrative practice runs on Form 2848 Power of Attorney, which is accepted from any attorney in good standing with any state bar plus an active Centralized Authorization File number. Most of our Lancaster County clients never need a separately admitted Pennsylvania attorney because the case is, at its core, federal.

For administrative work before the Pennsylvania Department of Revenue — protests, audit responses, compromise submissions, Pennsylvania Inheritance Tax filings, and installment-agreement requests — we file PA REV-677 Power of Attorney and handle the matter remotely. When a case must move to the PA Board of Finance and Revenue (the state's administrative-review tribunal at 1101 South Front Street in Harrisburg) or appeal further to the Pennsylvania Commonwealth Court at 601 Commonwealth Avenue in Harrisburg, we coordinate with locally admitted Pennsylvania counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the larger exposure given the federal self-employment tax, federal estate tax, and federal income tax layered on top of Pennsylvania's flat 3.07% PIT, stays with us.

What distinguishes our firm: a California-Bar-admitted managing attorney with active U.S. Tax Court admission, an Enrolled Agent on staff for IRS administrative work, a 5.0 / 72-review Google rating, $100M+ in cumulative tax relief secured across 2,000+ resolved matters, and a working familiarity with the Plain-community tax framework that few firms outside Lancaster, Holmes County Ohio, and Elkhart County Indiana ever encounter. No marketing claim of being a Pennsylvania-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any Lancaster County taxpayer, at the same standard we apply to a Los Angeles client. Our 100% remote workflow runs through a secure document portal or via mailed paper file for households that prefer to avoid digital document exchange — you never have to drive to Robertson Boulevard.

Our seven-step process for Lancaster County clients

Free consultation

A 30-minute call with a tax attorney to scope your matter, identify deadlines, and decide whether engagement is the right move.

Engagement letter

A written scope, fee structure, and conflict check. Flat fees for administrative resolution; hourly or hybrid for litigation.

Form 2848 and CAF

We file the federal Power of Attorney with the IRS and REV-677 with the Pennsylvania DOR, register on the CAF system, and step in as the contact of record.

Transcript and CSED analysis

We pull IRS account transcripts via Form 8821, calculate each year's CSED under IRC § 6502, and identify tolling events.

Strategy memo

A written summary: the resolution path (OIC, IA, CNC, audit response, CDP, Tax Court), the timeline, and the realistic outcome range.

Filing and negotiation

We file the operative document — Form 656, Form 433-A(OIC), Form 9423, Form 12153, Form 4029, Form REV-1500, or a Board of Finance and Revenue petition through local counsel — and handle every IRS and PA DOR contact.

Compliance monitoring

After resolution we monitor compliance through the OIC five-year terms or the IA term, file future returns, and prevent default.

Two collection clocks: federal CSED and Pennsylvania assessment limits

The IRS has ten years from the date of assessment to collect a federal tax under IRC § 6502. After the Collection Statute Expiration Date, the debt is extinguished by operation of law. The clock pauses (“tolls”) when an Offer in Compromise is pending, when a Collection Due Process petition is filed, during bankruptcy, when an installment agreement is requested, and when the taxpayer is outside the United States for six months or more.

Pennsylvania runs a parallel state collection rule under 72 P.S. § 7348: the Department of Revenue must assess Pennsylvania income tax within three years of the return due date (six years for substantial understatement of gross income exceeding 25%, with no statute on assessment in cases of fraud or non-filing). Once assessed, the Pennsylvania collection right has no fixed statutory expiration once a state tax lien is recorded under 72 P.S. § 1404 — the lien continues until paid or extinguished by the taxpayer's discharge in bankruptcy. Many Lancaster County taxpayers carry a federal CSED that will run out before the Pennsylvania tax lien is released — making the state debt the longer-term collection exposure. Pull both records and know the dates before agreeing to any payment plan or amended return that could restart a clock.

Lancaster County tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices serving Lancaster County is what separates an answered Notice from a wage levy. Below is the working list our firm uses on every Lancaster matter.

Internal Revenue Service — Lancaster TAC

The federal tax authority, at irs.gov. The Lancaster Taxpayer Assistance Center operates at 1700 Hempstead Road, Lancaster PA 17601. Appointments required. Lancaster taxpayers may also use the Harrisburg TAC (35 miles west) or the Philadelphia TAC at 600 Arch Street in the Robert N.C. Nix Sr. Federal Building (65 miles east) depending on case routing.

U.S. Tax Court — Philadelphia and Harrisburg sessions

The U.S. Tax Court holds regular trial sessions in Philadelphia at the James A. Byrne United States Courthouse, 601 Market Street, Philadelphia PA 19106, and in Harrisburg at the Ronald Reagan Federal Building. Lancaster taxpayers may elect either trial city when filing the petition. Petitions are filed at ustaxcourt.gov; the 90-day deadline runs from the IRS Statutory Notice of Deficiency under IRC § 6213(a).

Pennsylvania Department of Revenue

The state tax authority, at revenue.pa.gov. Headquartered at Strawberry Square, 4th & Walnut Streets, Harrisburg PA 17128, with a regional office serving Lancaster County at 789 Cottage Avenue, Lancaster PA 17603. Administers the 3.07% flat personal income tax under 72 Pa.C.S. § 304, the 8.99% Corporate Net Income Tax under 72 Pa.C.S. § 401, the 6.0% state sales tax under 72 P.S. § 7202, withholding tax, the Pennsylvania Inheritance Tax under 72 Pa.C.S. § 9116, and the PA Compromise Authority.

Pennsylvania Board of Finance and Revenue

The state's administrative-review tribunal for tax determinations made by the Department of Revenue. Seated at 1101 South Front Street, Suite 400, Harrisburg PA 17104. Page: bfr.pa.gov. The 60-day appeal window under 72 Pa.C.S. § 9702 runs from the Department of Revenue's final determination. Board decisions are appealable to the Pennsylvania Commonwealth Court.

Pennsylvania Commonwealth Court

The state's intermediate appellate court with original jurisdiction over appeals from the Board of Finance and Revenue. Seated at 601 Commonwealth Avenue, Suite 2100, Harrisburg PA 17120, with regular sessions also held in Philadelphia and Pittsburgh. Decisions are further appealable to the Pennsylvania Supreme Court. Victory Tax Lawyers refers Commonwealth Court litigation to locally admitted Pennsylvania counsel; we handle the federal portion and the DOR administrative work directly.

Lancaster County Treasurer

The county finance office, located at 50 North Duke Street, Lancaster PA 17602. Collects Lancaster County real estate tax and per-capita taxes. The Lancaster County Recorder of Deeds, also at 150 North Queen Street, Lancaster PA 17603, records Notices of Federal Tax Lien and Pennsylvania state tax liens affecting Lancaster County real estate.

Lancaster County Assessment Office

The county office that determines real-property assessed values for Lancaster County real estate tax. Located at 150 North Queen Street, Suite 310, Lancaster PA 17603. Appeals of assessment determinations run through the Lancaster County Board of Assessment Appeals and then to the Lancaster County Court of Common Pleas. Property-tax appeals are a separate practice area from federal and state income-tax representation.

City of Lancaster Treasurer

The municipal finance authority for the City of Lancaster (the county seat), at 120 North Duke Street, Lancaster PA 17602. Collects city real estate tax and city per-capita tax. City of Lancaster residents also pay the Lancaster Local Earned Income Tax administered through the Lancaster County Tax Collection Bureau under Act 32 of 2008.

U.S. District Court — Eastern District of Pennsylvania

Lancaster County sits in the U.S. District Court for the Eastern District of Pennsylvania. Refund suits filed after payment of tax and exhaustion of administrative remedies under IRC § 7422 may be brought in the U.S. District Court (E.D. Pa.), with the primary courthouse at the James A. Byrne United States Courthouse, 601 Market Street, Philadelphia, or in the U.S. Court of Federal Claims in Washington, D.C.

IRS Independent Office of Appeals & Taxpayer Advocate

The administrative-appeals body within the IRS resolves cases without litigation. Lancaster cases run through the Appeals offices serving the Mid-Atlantic region. Filings: Form 9423 (collection appeal) and Form 12153 (CDP). The Taxpayer Advocate Service, an independent organization within the IRS, helps when normal channels stall — the Local Taxpayer Advocate office in Philadelphia at 600 Arch Street serves Eastern Pennsylvania. Pages: irs.gov/appeals and taxpayeradvocate.irs.gov.

Speak with a tax attorney about your Lancaster Pennsylvania matter

Free consultation, attorney-client privileged, no obligation. If a Notice of Deficiency, a Final Notice of Intent to Levy, a Pennsylvania DOR Notice of Assessment, an REV-1500 inheritance-tax billing notice, or a Form 4029 review notice is in front of you, the deadline to respond is real and short — call today.

Call (800) 883-8301 Free Consultation

Frequently asked questions — Lancaster Pennsylvania tax

I am Amish (or Mennonite) and self-employed — do I owe federal self-employment tax?

Not if your IRC § 1402(g) Form 4029 exemption is approved and on file with the IRS. IRC § 1402(g) exempts a self-employed member of a recognized religious sect that has continuously existed since December 31, 1950, and that conscientiously opposes acceptance of Social Security and Medicare benefits, from the 15.3% self-employment tax under IRC § 1401. Application is made on IRS Form 4029. Approval is one-time, but the IRS may later review whether the qualifying-sect status and your continuous membership remain intact. IRC § 3127 extends the parallel exemption to employees of employers that share the same religious objection. Most Old Order Amish, certain conservative Mennonite groups (including Old Order, Wenger, and Stauffer Mennonites), and Old Order River Brethren members in Lancaster County qualify; modern Mennonite affiliates that do not formally reject Social Security do not. We prepare the application and defend the exemption on audit.

Where is the closest U.S. Tax Court trial location to Lancaster, PA?

The U.S. Tax Court holds regular trial sessions in both Philadelphia (James A. Byrne United States Courthouse, 601 Market Street, roughly 65 miles east) and Harrisburg (Ronald Reagan Federal Building, roughly 35 miles west). Lancaster taxpayers may elect either city on the Tax Court petition. Petitions are filed electronically through DAWSON at ustaxcourt.gov; the 90-day deadline from the IRS Statutory Notice of Deficiency under IRC § 6213(a) is jurisdictional — a single day late and the federal assessment becomes final.

Does Lancaster County impose a local sales tax on top of the 6% Pennsylvania rate?

No. The combined sales-tax rate in Lancaster County is 6.0% — the Pennsylvania state rate alone under 72 P.S. § 7202. Only two Pennsylvania jurisdictions add a local sales-tax supplement: Philadelphia (2.0% supplement bringing the total to 8.0%) and Allegheny County, the Pittsburgh region (1.0% supplement bringing the total to 7.0%). Lancaster, the rest of South Central Pennsylvania, the Lehigh Valley, and the bulk of the state stay at the flat 6.0% state rate. Lancaster does, however, layer on a 1% Local Earned Income Tax administered through the Lancaster County Tax Collection Bureau under Act 32 of 2008.

My family farm in Lancaster County passed to me — do I owe Pennsylvania Inheritance Tax?

In many farm-transfer cases, no — if the Pennsylvania family-farm exemption under 72 Pa.C.S. § 9111(s.1) applies. Pennsylvania imposes an inheritance tax under 72 Pa.C.S. § 9116 at 0% to spouses, 4.5% to lineal descendants and ancestors, 12% to siblings, and 15% to all others. But Pennsylvania separately exempts transfers of qualifying agricultural property between members of the same family, provided the property continues in agricultural use for seven years and the family relationship satisfies the statutory definition. We coordinate the Form REV-1500 filing with the inheritance-tax exemption election and with the federal estate tax under Form 706 (with a $13.61M exemption for 2024) and IRC § 2032A federal special-use valuation on inherited farmland. The interaction of the federal estate tax, federal IRC § 2032A valuation, and the Pennsylvania family-farm exemption is one of the more involved Lancaster County tax-planning engagements.

What is Pennsylvania's collection statute of limitations?

72 P.S. § 7348 gives the Department of Revenue three years from a return's due date to assess Pennsylvania income tax (six years for substantial understatement of gross income exceeding 25%, with no limit for fraud or unfiled returns). Once an assessment is final and a state tax lien has been recorded under 72 P.S. § 1404, Pennsylvania has no fixed statutory expiration on its collection right — the lien continues until paid or extinguished by the taxpayer's discharge in bankruptcy or operation of law. This is materially different from the federal IRC § 6502 ten-year CSED. A Lancaster County taxpayer whose federal CSED expires may still face an active Pennsylvania state tax lien for the same tax year.

Can I be audited by both the IRS and the Pennsylvania DOR for the same year?

Yes. The IRS and the Pennsylvania Department of Revenue operate independently and share information through the IRS-state exchange program. A federal audit adjustment is routinely reported to Pennsylvania under the state's federal-change reporting rule (72 P.S. § 7332.1), and vice versa. We coordinate both audits to prevent inconsistent positions on the federal record from costing you on the Pennsylvania return. For Lancaster County farm families with Schedule F audits, the audit-coordination work is essential because the federal Schedule F figure feeds directly into the Pennsylvania Schedule C-F return.

Does Pennsylvania offer an Offer in Compromise equivalent to the federal program?

Yes. The Pennsylvania Department of Revenue accepts compromise offers under its compromise authority under 72 P.S. § 10003.10. The Department considers offers based on doubt as to collectibility, doubt as to liability, and economic hardship — standards that parallel federal IRC § 7122 analysis but with state-specific procedural rules. All Pennsylvania returns must be filed before consideration, and a financial-disclosure package is required. We typically run a Pennsylvania compromise filing in parallel with the federal Offer where both debts are real.

I am a 1099 physician at Lancaster General Health or WellSpan — why did I owe so much tax this year?

1099 income carries no withholding. The combined federal income tax (24% to 37% depending on bracket), the 15.3% self-employment tax under IRC § 1401 (with the 12.4% Social Security portion capped at the annual wage base and the 2.9% Medicare portion uncapped, plus the 0.9% Additional Medicare Tax under IRC § 3101(b)(2) above $200,000 single / $250,000 joint), the Pennsylvania 3.07% flat PIT, and the 1% Lancaster Local Earned Income Tax stack up to a marginal rate well above 40% on each additional dollar of 1099 income. Without quarterly Form 1040-ES payments under IRC § 6654 and without an S-corporation reasonable-compensation structure where appropriate, the April balance can run into five and six figures. The fix is forward-looking estimated-payment planning, possible entity restructuring, and IRC § 6651 penalty-abatement work on the back tax years.

Can a California-Bar-admitted attorney represent me in Lancaster, PA?

For federal IRS matters — yes. The IRS accepts Form 2848 Power of Attorney from any attorney in good standing with any state bar. The U.S. Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may represent a taxpayer at any Tax Court trial location, including Philadelphia and Harrisburg, both of which serve Lancaster County. For Pennsylvania DOR administrative work, we file PA REV-677 Power of Attorney and handle the matter remotely. For formal litigation in the Pennsylvania Commonwealth Court or Pennsylvania Supreme Court, we co-counsel with locally admitted Pennsylvania attorneys. Most engagements — audit defense, OIC, IA, levy release, Tax Court, Form 4029 application — are federal and stay entirely with our firm.

What if I have unfiled returns going back several years?

The IRS Voluntary Filing Compliance policy and IRM 5.1.11.6 generally require the last six years of returns to bring a taxpayer back into compliance. Filing prior-year returns is the first step before any OIC, IA, or CNC request — IRC § 7122(d) compliance is a prerequisite for a federal Offer. Refunds claimed on returns filed more than three years after the original due date are time-barred under IRC § 6511(b)(2). Pennsylvania follows a parallel filing-compliance posture; the Department of Revenue may assess based on the federal-change reporting rule or estimate tax under 72 P.S. § 7341 when a taxpayer fails to file.

Can the IRS levy my Lancaster bank account or wages?

Yes — after a Final Notice of Intent to Levy (CP90 or LT11) and expiration of the 30-day Collection Due Process window under IRC § 6330, the IRS may levy bank accounts at Fulton Bank (headquartered in Lancaster), Members 1st Federal Credit Union, PSECU, Univest, BB&T (now Truist), Wells Fargo, or PNC and serve wage levies on Lancaster employers including Lancaster General Health, WellSpan, Armstrong World Industries, Burnham Holdings, General Dynamics OTS Marion, Tyco Electronics, the School District of Lancaster, and the County of Lancaster. A timely Form 12153 CDP request halts collection while the case is reviewed by Appeals. After a CDP determination, the taxpayer has 30 days to petition the U.S. Tax Court under IRC § 6330(d)(1).

I have a foreign account from before I came to Lancaster as a refugee — do I need to file FBAR?

Yes, if the aggregate balance of all foreign financial accounts exceeded $10,000 at any point during the calendar year. FinCEN Form 114 (FBAR) is required of any U.S. person (including resident aliens and lawful permanent residents) with signature authority or financial interest in a foreign account, regardless of immigration status. The IRS Streamlined Filing Compliance Procedures generally resolve non-willful non-compliance with reduced penalties — Streamlined Domestic Offshore for taxpayers who reside in the U.S. and Streamlined Foreign Offshore for taxpayers who reside outside the U.S. for at least 330 days of one of the three most recent tax years. Lancaster's Vietnamese, Bhutanese-Nepali, and Latino communities frequently engage us on Streamlined matters when older home-country accounts surface during a refinance or visa-renewal review.

How long does a federal Offer in Compromise take to process?

An IRS Offer in Compromise typically takes six to twelve months from filing to a final decision. The IRS deems an Offer accepted if not rejected within 24 months under IRC § 7122(f). While the OIC is pending, IRC § 6331(k) bars most levies, and the CSED is tolled. Rejected offers carry a 30-day Appeals window. A well-documented Offer with a complete Form 433-A(OIC) or 433-B(OIC) financial package moves faster than one returned for incompleteness. A Pennsylvania compromise filing under 72 P.S. § 10003.10 typically runs four to nine months on a parallel track.

Will hiring a tax attorney stop IRS collection action immediately?

Once Form 2848 is on file, the IRS routes all communication through the attorney and stops contacting the taxpayer directly. Active levies are not automatically lifted by the POA filing alone — release requires either a financial showing under IRC § 6343, a CDP filing under IRC § 6330, or an installment-agreement / OIC submission that triggers the IRC § 6331(k) collection bar. We move on those concurrently when a levy is in place. Pennsylvania DOR collection follows a similar pattern: a REV-677 routes Department of Revenue contact, and a pending Pennsylvania compromise pauses state tax-lien enforcement.

About the author

This page was written and reviewed by Parham Khorsandi, Esq., Managing Attorney of Victory Tax Lawyers, LLP. Cal Bar #266658. Admitted to practice before the United States Tax Court. Mr. Khorsandi has resolved over 2,000 federal tax matters and secured more than $100 million in tax relief for clients across all 50 states.

Page last reviewed: May 25, 2026. Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Pennsylvania statute citation references the Pennsylvania Consolidated Statutes and Purdon's Pennsylvania Statutes. Every administrative authority links to its primary .gov source. Material changes to the law are reflected within 30 days of effective date.

Attorney Advertising. This page is provided by Victory Tax Lawyers, LLP for general informational purposes only. Nothing on this page constitutes legal advice, creates an attorney-client relationship, or substitutes for consultation with a licensed attorney about your specific tax matter. Prior results described or referenced do not guarantee a similar outcome. Each tax case turns on its individual facts, applicable law, and the discretion of the Internal Revenue Service, the Pennsylvania Department of Revenue, the U.S. Tax Court, the PA Board of Finance and Revenue, or other adjudicating body.

Victory Tax Lawyers, LLP is California-Bar-admitted with its principal office at 1100 S. Robertson Blvd., Los Angeles, CA 90035. The firm represents clients in federal tax matters nationwide via Form 2848 Power of Attorney and admission to the United States Tax Court. The firm is not admitted to practice in the courts of the Commonwealth of Pennsylvania; where a Pennsylvania state-court appearance or Pennsylvania Commonwealth Court litigation is required, the firm associates with locally admitted counsel.

IRS Circular 230 Disclosure: The discussion of U.S. federal tax issues on this page is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any tax-related matters addressed. For specific tax advice, consult independent tax counsel.

Authorities cited on this page

26 U.S.C. § 7122 — Federal Offer in Compromise
26 U.S.C. § 6159 — Installment Agreements
26 U.S.C. § 6321 — Federal Tax Lien
26 U.S.C. § 6325 — Lien Release and Discharge
26 U.S.C. § 6331 — Levy and Distraint
26 U.S.C. § 6343 — Release of Levy
26 U.S.C. § 6502 — Collection Statute Expiration
26 U.S.C. § 6213 — Tax Court Petition Window
26 U.S.C. § 6320 — CDP for Liens
26 U.S.C. § 6330 — CDP for Levies
26 U.S.C. § 6651 — Failure-to-File and Failure-to-Pay
26 U.S.C. § 6672 — Trust Fund Recovery Penalty
26 U.S.C. § 6015 — Innocent Spouse Relief
26 U.S.C. § 7345 — Passport Revocation
26 U.S.C. § 1401 — Self-Employment Tax
26 U.S.C. § 1402 — Self-Employment Income and § 1402(g) Religious-Objector Exemption
26 U.S.C. § 3127 — Religious Exemption from FICA
26 U.S.C. § 175 — Soil and Water Conservation Deduction
26 U.S.C. § 1301 — Farm-Income Averaging
26 U.S.C. § 2032A — Special-Use Valuation for Farm Property
26 U.S.C. § 501(d) — Religious Order Pass-Through
26 U.S.C. § 107 — Clergy Housing Allowance
72 Pa.C.S. § 304 — Pennsylvania personal income tax rate (3.07% flat)
72 Pa.C.S. § 401 — Pennsylvania Corporate Net Income Tax
72 Pa.C.S. § 9116 — Pennsylvania Inheritance Tax (graduated by relationship)
72 Pa.C.S. § 9111(s.1) — Pennsylvania family-farm inheritance-tax exemption
72 Pa.C.S. § 9702 — PA Board of Finance and Revenue appeal deadline (60 days)
72 P.S. § 7202 — Pennsylvania sales and use tax (6% state, no Lancaster local supplement)
72 P.S. § 7348 — Pennsylvania assessment statute of limitations
72 P.S. § 7352 — Pennsylvania failure-to-file and failure-to-pay penalties
72 P.S. § 1404 — Pennsylvania state tax lien
72 P.S. § 10003.10 — Pennsylvania Compromise Authority
Act 32 of 2008 (Pennsylvania Local Tax Enabling Act) — Lancaster County 1% Local Earned Income Tax