What Tactic Should be Used to Bring to an end to an IRS Levy On My Bank Account or Employer?
In order for the IRS to abide by the edict of Congress, they are obliged to first Certified Mail their levy target (that would be you) what is known as a Final Notice of Intent to Levy pursuant to 26 USC § 6330(a)(1) which provides in relevant part that no levy may be made on any assets or right to property of any person except the Secretary has informed such person in writing of their entitlement to a hearing under this section ahead of such levy being made.
26 USC § 6330(a)(2) provides that the notice required under paragraph (1) shall be handed to you personally; left at the home or usual place of business of such person; or sent by certified or registered mail, return receipt requested, to such person’s last known address; not less than thirty days before the day of the first levy.
When you accept the notice, it is critical that your demand for the hearing be made timely. 26 USC § 6330(a)(3) specifies that the information included with the notice the IRS sends you shall include notice to you of the right to request a hearing during the 30-day period under paragraph (2).
When you accept the aforementioned notice and read it you will see that 26 U.S.C. § 6330(e) provides that as soon as a CDPH (Collection Due Process Hearing) is timely requested “the levy actions which are the subject of the requested hearing…shall be suspended for the period during which such hearing, and appeals therein, are pending…” Requesting a Collection Due Process Hearing is the most effectual way to bring to a standstill an IRS levy on a bank account or paycheck since suspension of collection activity upon such request is mandated by the law.
The IRS has a tendency to try and base your entire hearing upon what you put in that request. It is for this reason I recommend very strongly using the addendums that are part of my IRS Terminator package. I explain the importance of the addendums in the videos at www.irsterminator.com.
I have seen the IRS fax a release of levy to an employer in as little as two days subsequent to the Collection Due Process Hearing request being sent. There is a little trick to getting such fast action which is explained in the IRS Terminator package. This makes it possible for the employee to never miss a full paycheck and for the bank depositor to retrieve their funds.
Almost anyone can stop an IRS levy by timely asking for a Collection Due Process Hearing as provided in 26 U.S.C. § 6330(b)(1). However, if appropriate steps are not taken to come out on top in the hearing, eventually the IRS will get around to holding the hearing and in all likelihood rule against you and move forward on the levy. The IRS Terminator package is planned to give you the absolute best chance to overcome in your hearing.
More than once I have come to know circumstances in which the Internal Revenue Service sent a levy to an employer or financial institution sooner than they sent the Final Notice of Intent to Levy. It is still possible to request a CDPH hearing in a situation such as this and get the collection activity put on hold before the IRS takes your paycheck or bank deposits. There are forms in the www.irsterminator.com package designed to competently request a CDP hearing in a situation where the statutorily required notice has not been sent.
There are possibly few feelings worse than the one that comes upon you when your financial institution or employer let you know that they have been served or mailed with a Notice of Levy by the Federal tax authorities instructing them to keep most all of your next paycheck or deliver the funds in your bank account to them. My IRS Terminator package provides you with the paperwork you need to render the circumstances as meaningless as possible and eventually win.
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Blocking Internal Revenue Service Levies on Your Financial Institution
Did the Internal Revenue Service send you a Final Notice of Levy threatening to levy your bank or employer?
There are a lot of people who have received a notice from their work place notifying them that their employer has a Notice of Levy from the IRS instructing them to keep most all of your next paycheck. When this happens it is very upsetting. Right up there is when their financial institution gets a Notice of Levy from the IRS and notifies them that they intend to deliver the funds in their bank account to them. A Notice of Levy should never be a surprise if the IRS has complied with the law. 26 USC § 6330 provides in pertinent part:
(a) Requirement of notice before levy
(1) In general
No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.
26 USC § 6330 provides this respecting the timing and manner of service of the notice:
(a)(2) Time and method for notice
The notice required under paragraph (1) shall be-
(A) given in person;
(B) left at the dwelling or usual place of business of such person; or
(C) sent by certified or registered mail, return receipt requested, to such person’s last known address;
not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period.
When you take delivery of the aforementioned notices and understand them as soon as you get them, you should see that 26 U.S.C. § 6330(e) provides that as soon as a Collection Due Process Hearing (CDPH) is timely asked for “the levy actions which are the subject of the requested hearing…shall be suspended for the period during which such hearing, and appeals therein, are pending…” This provision renders the request for a Collection Due Process Hearing (CDPH) a highly effective means to prevent an IRS levy on a bank account or paycheck.
On an occasion in which a levy was received by an employer but the notice had not been served as required by the above statutes, I have seen the IRS fax a release of levy to an employer in as little as two days subsequent to CDPH hearing request being sent. Now it is possible for an employee to never miss getting all of their pay. Anyone should be able to bring a halt to an levy sent by the IRS if they understand that they can stop it by timely requesting a CDPH hearing as provided in 26 U.S.C. § 6330(b)(1). I make available the forms to competently request a CDPH hearing in a situation where the statutorily required notice has not been sent at www.irsterminator.com.
Timely requesting the hearing is of the highest priority in order to make these statutory provisions work. 26 USC § 6330(a)(3) specifies that the information included with the notice the IRS sends you shall include:
“The notice required under paragraph (1) shall include in simple and nontechnical terms-
(B) the right of the person to request a hearing during the 30-day period under paragraph (2);”
However, if the IRS never served you with the notice required by statute, it is not possible to establish when the 30 day period begins and ends. The free videos at www.irsterminator.com explain how to inform the IRS that their failure to serve you with the statutorily required notice makes your request for a hearing timely and entitles you to the suspension of collection activities including the levy at your bank or employer. Plans I have come up with to keep collection activity suspended permanently are discussed on those videos; that is the challenging part.
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