What Line of Attack Can be Used to Halt an IRS Notice of Levy On My Bank or Work?
In order for the IRS to comply with the edict of Congress, they have got to first hand their levy target (that would be you) what is called in the statutes a Final Notice of Intent to Levy made according to 26 USC § 6330(a)(1) which provides in applicable part that no levy may be made on any property or right to property of anybody except the Secretary has notified such person in writing of their right to a hearing under this section before such levy being made.
26 USC § 6330(a)(2) provides that the notice required under paragraph (1) shall be given in person; left at the dwelling 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 30 days before the day of the first levy.
When you take delivery of the notice, it is crucial that your application 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 take delivery of the aforementioned notice and read it you will see that 26 U.S.C. § 6330(e) provides that as soon as a CDP 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 CDPH (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 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 CDP 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 applying for a Collection Due Process Hearing as provided in 26 U.S.C. § 6330(b)(1). However, if right steps are not taken to prevail in the hearing, eventually the IRS will get around to holding the hearing and in all likelihood hold against you and move forward on the levy. The IRS Terminator package is planned to give you the absolute best chance to win your hearing.
It happens often that I have been informed circumstances wherein the IRS sent a levy to an employer or bank sooner than they sent the Final Notice of Intent to Levy. It is still viable to request a CDPH hearing in a situation such as this and get the collection activity put off before the IRS takes your paycheck or funds. There are forms in the www.irsterminator.com package whose aim is to competently request a CDPH (Collection Due Process Hearing) in a situation where the statutorily required notice has not been sent.
There are perhaps few feelings worse than the one that comes upon you when your bank or employer notifies you that they have been served a Notice of Levy by the IRS ordering 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 equipment it is essential to have to render the circumstances as meaningless as possible and ultimately win.
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