Wrongful IRS Tax Levy – How to get a release of Wrongful Tax Levy
If the IRS has placed a wrongful or incorrect tax levy on any asset that you have, there is a procedure to removal the wrongful tax levy from the IRS.
First of all, there is no specific form for making the request to get the wrongful tax levy removed.
The Tax Law on a Wrongful IRS tax levy.
§ 301-6343-3(d) states in part that a levy that was made in violation of the law must be released and the levied property must be returned to the taxpayer.
§ 301-6343-3(e) states in part that the taxpayer must request the return of levied property within 9 months after the levy.
§ 301-6343-3(h) provides the procedure for making a request for the return of the levied property.
The procedure is as follows:
1. The request must be in writing to the address on the levy form.
2. The request must include the following information:
a. The name, current address and the taxpayer identification number.
b. A description of the property levied upon.
c. The date of the levy.
d. A statement of the grounds upon which the return of money is being requested.
§ 301-6343-3(g) states that the commissioner must determine whether any of the conditions of § 301-6343-3(d) apply for the release of the levy and the return of the levied property.
If the IRS denies the request for the return of the levied property, IRM 5.11.2.3.3(1), states that the IRS will issue Letter 3975 (Rejection of Request for Return of levied Property ) to the taxpayer.
IRM 5.11.2.3.3(3) states that the taxpayer may appeal the rejection (after receiving Letter 3975) of the request for the IRS to return the levied property using Collection Appeal Program (CAP) procedures; or, if Collection Due Process (CDP) rights exist under § 6330(f) and are timely exercised by raising the issue at a CDP hearing or an equivalent hearing, whichever may be applicable.
The removal of the wrongful or incorrect tax levy.
The first place to start is to contact the person or unit that issued the wrong IRS tax levy.
Ask to speak to the manager in the unit where the levy was sent. Many times you will not be allowed to speak to the managers about the wrongful tax levy. Once you make that request two days latter file a CAP request by fax to the unit of person working the case. This forces the IRS to work your appeal and start the process of the removal of the wrongful tax levy.
If after all this the IRS still does not work the wrongful tax levy, you can contact the Taxpayer Advocate Office.
Should you need any help with this process contact Fresh Start Tax LLC.
We have on staff Tax Attorneys, CPA’s and Former IRS and can address all your IRS problems and get you immediate tax relief.
Wrongful IRS Tax Levy – How to get a release of Wrongful Tax Levy – Former IRS Agents
