Levies, Liens & Garnishments
Respond when the IRS or Kentucky is taking—or threatening—collection action against wages, accounts, or property.
Research this problem ↗Kentucky Tax Resolution Attorney
When a tax problem becomes an emergency, call a tax lawyer.
Darby Smith focuses on tax resolution and controversy—the point where notices, deadlines, audits, levies, liens, garnishments, unfiled returns, or Kentucky Revenue action demand a legal response. The first step is a diagnostic review of the tax account: the tax equivalent of an MRI.
Private law firm—not the IRS, Kentucky Department of Revenue, PVA, or an accounting firm. The main line can route your call to Darby or Tax Resolution Specialist Sarah.
Since 1997Admitted in Kentucky
LL.M.Advanced degree in taxation
Federal + StateIRS and Kentucky emergencies
Resolution onlyNo bookkeeping or routine tax prep
Tax resolution—not routine accounting
Emergency response for serious tax problems.
No routine tax preparation. No bookkeeping. No bank-statement reconciliation or general business consulting. Clients hire Darby when a tax situation has gone south and needs legal triage.
Unfiled Returns & Back Taxes
Determine what must be filed to restore compliance and make a lasting resolution possible. This is not routine return preparation.
Research this problem ↗IRS Audits & Appeals
Protect your rights during an examination, administrative appeal, or dispute over an IRS determination.
Research this problem ↗Kentucky Revenue Problems
Address notices, assessments, collections, and disputes with the Kentucky Department of Revenue.
Research this problem ↗Payroll & Trust Fund Tax
Respond to employment-tax liabilities, trust-fund investigations, penalties, and business collection emergencies.
Research this problem ↗Tax Court & Litigation
Evaluate deadlines, defenses, and whether court action is appropriate in a tax controversy.
Research this problem ↗Tax Resolution Resource Center
Read the notice before it controls the case.
Plain-English field guides grounded in statutes, IRS procedure, Kentucky law, and primary sources.
Explore all resources ↗IRS CP504 Notice: What It Means and What to Do Next
A CP504 is an urgent IRS collection notice. It warns that the government may levy certain property and that delay can narrow your options.
Read the field guide ↗IRS Bank Levy: What Happens During the 21-Day Hold
An IRS bank levy generally freezes funds in the account when the bank receives the levy and creates a short holding period before payment to the IRS.
Read the field guide ↗Kentucky Tax Assessment Protest: The 60-Day Deadline
A Kentucky Department of Revenue assessment generally must be protested in writing within the statutory period stated in the notice.
Read the field guide ↗
Prospect, Kentucky
A tax lawyer for when things go wrong
Think of it as the emergency room of tax law.
Darby Smith earned his JD from the University of Kentucky in 1996, was admitted to practice in Kentucky in 1997, and earned an LL.M. in Taxation from New York University in 2012. His practice is tax resolution and controversy: diagnosing the account, stabilizing urgent problems, and pursuing the legal resolution supported by the verified facts.
Darby works with Sarah Abraham, MST, the firm’s Tax Resolution Specialist. Clients work with a small Kentucky team—not a national intake company, tax-relief sales operation, or rotating cast of case managers.
Meet Darby and Sarah ↗Credentials you can verify
Legal training backed by advanced tax education.
University of Kentucky JD, Kentucky bar admission, New York University LL.M. in Taxation, and admission to practice before the United States Tax Court.
The tax-account MRI comes first
Diagnose. Stabilize. Resolve.
A tax notice is one image—not the whole patient. Before prescribing a solution, Darby examines the account history, present danger, missing compliance, deadlines, and available legal remedies.
Diagnose the account
Review transcripts, balances, assessments, collection status, deadlines, appeal rights, liens, levies, and relevant limitation periods—the tax-account MRI.
Stabilize the emergency
Address immediate enforcement and identify the compliance work needed before a durable resolution can be pursued. Routine accounting is not part of the practice.
Resolve from the facts
Evaluate payment arrangements, hardship status, penalty relief, levy or lien remedies, offers, appeals, or other legal options supported by the verified record.
Start with tax triage
Let’s identify the next right step.
If you received a tax notice, have a looming deadline, or need to resolve a long-standing issue, complete the short triage first or call the office if enforcement is immediate.
Call Darby Smith Law502-654-8922Emaildarby@darbysmithlaw.com
Law office6304 Meeting Street, Suite 101
Prospect, KY 40059
Before a consultation
Take the 60-Second Tax Triage.
The triage asks a few focused questions so the office can determine whether the matter appears to fit the firm’s practice. If it does, the office may contact you to arrange a complimentary initial consultation.
Start Tax Triage ↗Submitting either form does not create an attorney-client relationship or guarantee a consultation.