We are Affordable Tax Experts for Release and Settlements of Tax Levies and Back Taxes, Since 1982.

We are a friendly full service tax firm that specializes in immediate and permanent tax relief.

We have over 206 years of professional tax experience and over 65 years of working for government agencies.

We specialize in the reduction in settlement of tax debt in the filing of back tax returns.

California Taxes

If you do not pay your amount due or make arrangements to settle your debt, the State may levy (seize) any type of real or personal property that you own or have an interest in.

Note: Levies are different from liens.

A lien is a claim used as security for the tax or fee debt, whereas a levy actually takes the property to satisfy the tax or fee debt.

We will usually levy property only after we have sent you a Demand for Payment and you have neglected or refused to pay the tax or fee.

Examples

• The State could levy property that is yours but held by someone else, for example, your wages, dividends, bank accounts, licenses, rental income, accounts receivables, the cash value of your life insurance, or commissions, or

• If you hold an alcoholic beverage license, we could seize and sell that license, or

• They could seize and sell property that you hold—for example, your boat or vehicle.

If your property is levied or seized and you have questions, you should call us immediately.

Levying your bank account

If they levy your bank account, the levy generally only captures the funds on deposit at the time the bank receives the levy (up to the amount of the levy).

The bank must hold the captured funds you have on deposit for
 10 days.

This period allows you time to file for a hardship hearing, to show that the funds are exempt from levy under federal or state law, or to make
other satisfactory arrangements to pay.

After 10 days, the bank must send the money plus additional interest
if it applies, to the BOE. Once the BOE deposits the captured funds, you would need to file a claim for refund to request return of the funds.

They must release your levy if any of the following occur:

• You pay the amount you owe in certified funds (cash, cashier’s check, or money order).

• They determine the levy is creating a significant economic hardship for you.

• If they have mistakenly levied your account

If you paid bank charges because of a mistake we made when they levied your account, you may be entitled
 to reimbursement.

You must file a reimbursement claim with us within 90 days after we issued the levy.

Your claim should be mailed to the BOE office that sent the Notice of Levy. 
Levying your salary or wages

They may issue a levy on your wages, or an Earnings Withholding Order, which typically seizes 25 percent
of your after‐tax income from each paycheck.

If you request a hardship hearing, one will be provided to you by a BOE supervisor or office lead person.

You will be asked to complete a BOE‐ 403‐E, individual Financial Statement, and provide supporting documentation of your inability to pay.

If you have a documented hardship, the withholding order may be reduced or released.

If we levy your salary or wages, the levy will end when:

• The levy is released,
• You pay your amount due, or
• The time expires for legally 
collecting the amount due.

Fast Release Tax Levy = Board of California Board of Equalization + BOE