by Fresh Start Tax | Apr 3, 2013 | Tax Lawyer
IRS LEVY NOTICE HELP – IRS TAX LAWYERS, CPA’S, FORMER IRS – LEVY HELP EXPERTS 1-866-700-1040
For affordable professional tax help contact us today for a no cost consultation.
You will speak directly to IRS tax lawyers, IRS tax attorneys, CPAs and former IRS agents, managers and former IRS tax instructors.
We have released thousands of Levy’s since 1982 and are true experts in Levy tax help.
The IRS generally sends out a notice of levy if taxpayers and/or businesses have not responded to bills the notices sent out by the Internal Revenue Service.
As a general rule IRS will send out as many as four notices before IRS will systemically generate in IRS notice of levy.
If the IRS is sent you a L-1058 letter that will be your last IRS notice before IRS will generate to you a bank levy or a wage garnishment levy. That will be followed up by the filing of a notice of Federal tax lien.
IRS receives their levy information directly from your tax return. IRS will input your last three employers and take note of any bank account or interest income you receive from a third-parties into their computer and generate the levy notice directly using your information.
Most taxpayers think IRS dragnets the for banks and they are most often surprise to find out they provide IRS with their own levy source information.
Not a big deal to get an IRS levy notice released
It is not a big deal to get an IRS notice of levy released.
We have released thousands of levy since 1982 and the process is the same for everybody.
IRS will require a 433-F financial statement along with all documentation of income and expenses also needed by the IRS will be bank statements and pay stubs.
IRS will do a detailed analysis and apply that towards the national standard and come up with a solution or tax option and will go ahead and settle the IRS matter/ problem you currently have.
It imperative you let a tax professional workout these equations with the IRS to get you the best settlement or deal possible.
It is possible to get a levy released within one week and many times after be being retained by a client we can get the levy release that day, no promises but it happens.
Before the IRS Can Levy
Before the IRS can levy it must do three things.
1. Assess the tax and sent you a Notice and Demand for Payment;
2. You the taxpayer neglected or refused to pay the tax; and
3. IRS sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy.
Delivery and IRS Levy Notice Method
IRS has options, they can may give you this notice in person, leave it at your home or your usual place of business, or send it to your last known address by certified or registered mail, return receipt requested.
A IRS Notice of Levy is:
A levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt.
If you do not pay your taxes (or make arrangements to settle your debt), the IRS may seize and sell any type of real or personal property that you own or have an interest in.
IRS has more Seizure Power
IRS could seize and sell property that you hold (such as your car, boat, or house), or
could levy property that is yours but is held by someone else (such as your wages, retirement accounts, dividends, bank accounts, licenses, rental income, accounts receivables, the cash loan value of your life insurance, or commissions).
If the IRS determines the notice of levy is creating an immediate economic hardship, the levy may be released.
A levy release does not mean you are exempt from paying the balance.
The IRS will work with you to establish payment plans or take other steps to help you pay off the balance.
To help ensure quick action, please have the fax number available for the bank or employer office that is processing the levy.
Collections Due Process Hearing
You may ask an IRS manager to review your case, or you may request a Collection Due Process hearing with the Office of Appeals by filing a request for a Collection Due Process hearing with the IRS office listed on your notice.
You must file your request within 30 days of the date on your notice.
Some of the IRS issues you may discuss include:
You paid all you owed before we sent the levy notice,
We assessed the tax and sent the levy notice when you were in bankruptcy, and subject to the automatic stay during bankruptcy,
We made a procedural error in an assessment,
The time to collect the tax (called the statute of limitations) expired before we sent the levy notice,
You did not have an opportunity to dispute the assessed liability,
You wish to discuss the collection options, or
You wish to make a spousal defense.
IRS LEVY NOTICE HELP – IRS TAX LAWYERS, CPA’S, FORMER IRS – LEVY HELP EXPERTS
by Fresh Start Tax | Apr 3, 2013 | Tax Levy and Wage Garnishments
Everything you need to know about a IRS Tax Levy – Former IRS Agents – Levy Relief 1-866-700-1040
There are a lot of misconceptions about the IRS tax Levy.
You can get a levy released in 24 hours using us.
I hope this information proves useful to you as my goal is to try to enlighten you about to use of the Internal Revenue Service’s most powerful collection tool the IRS tax Levy.
Being a former IRS agent I issued thousands upon thousands of these levies on bank accounts, on employees wages, and on third parties to collect the back tax debt of taxpayers.
The IRS issues close to 4 million bank and wage levies each year. There is a downward trending pattern that exists today on the use of the IRS levy which is good to see.
Before IRS can send a levy to a taxpayer or to a business must complies with the tax rules and tax codes regarding the IRS levy and they are as follow:
These three requirements are need to be met:
1. The IRS assessed the tax and sent you a Notice and Demand for Payment;
2. You neglected or refused to pay the tax; and
3. IRS sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy.
IRS also need to:
We may give you this notice :
1. in person,
2. leave it at your home or your usual place of business, or
3. send it to your last known address by certified or registered mail, return receipt requested.
Please note: if we levy your state tax refund, you may receive a Notice of Levy on Your State Tax Refund, Notice of Your Right to Hearing after the levy.
Employer Threatens to Fire Taxpayer Because of a Levy
Sometimes an employer threatens to fire an employee to avoid handling a levy.
This might be a violation of 15 USC 1674.
If the employer fires the taxpayer because of this, the employer might be fined not more than $1000 or imprisoned for not more than one year, or both.
Refer the taxpayer to the Wage and Hour Division of the Department of Labor (DOL). DOL, not IRS, must decide if the employer violated the law.
Continuous Effect of Levy on Salary and Wages
Unlike other levies, a levy on a taxpayer’s wages and salary has a continuous effect.
It attaches to future payments, until the levy is released. Wages and salary include fees, bonuses, commissions, and similar items.
All other levies only attach to property and rights to property that exist when the levy is served.
As an Example:
If a bank account is levied, it only reaches money in the account when the levy is served.
It does not and cannot reach money deposited later. Another levy must be issued.
When other income is levied, the levy reaches payment the taxpayer has a fixed and determinable right to.
If the taxpayer’s right to that payment is not dependent upon the performance of future services, then the levy will reach the future payments as well.
Retirement Income.
A Form 668-A is issued to levy an author’s royalties. The author has a fixed and determinable right to royalties for books that have already been published. The levy reaches royalties for sales of those books in the future.
The levy does not reach royalties for books that are written and published later. A new levy must be served to take those royalties.
A Form 668-W is issued to levy a taxpayer’s retirement income. The taxpayer has a fixed right to the future payments; therefore, the levy remains in effect until it is released.
Also, see IRM 5.11.6.12, Levy on Non-Liable Spouse in a Community Property State for guidance when the wage levy on the non-liable spouse is not continuous.
Exempt Amount
Part of the individual taxpayer’s wages, salary, (including fees, bonuses, commissions and similar items) and other income, as well as retirement and benefit income, is exempt from levy.
The weekly exempt amount is:
The total of the taxpayer’s standard deduction and the amount deductible for exemptions on an income tax return for the year the levy is served.
Then, this total is divided by 52.
Income that is not paid weekly is prorated, so the same amount is exempt.
In addition, the amount the taxpayer needs to pay court ordered child support is exempt.
The support order can originate from a court or administrative process under the laws and procedures of a state, territory or possession.
If support is allowed, the same child can not be claimed as an exemption for figuring the exempt amount.
See IRM 5.11.5.4 (2)a above.
If Then:
The taxpayer has already shown proof of the required child support payment Write on the levy form,
“Under section 6334 (a)(8) of the Internal Revenue Code, $ ____________________is exempt from this levy.”
The taxpayer shows proof of the child support after the levy is served Release enough of the levy so the support can be paid.
The taxpayer is not entitled to the support exemption unless the support is being paid.
Consider getting the taxpayer to have the child support payment withheld and sent directly to the person with custody.
Or, the taxpayer may make the child support payment through the Service, and the Service will forward the payment. When there is no open assignment, have the payments sent through Submission Processing.
This may happen if the payments are being monitored in the campus.
Claiming the Exempt Amount
The Notice of Levy on Wages, Salary, and Other Income (Form 668-W) was developed for use when an individual may be entitled to the minimum exemption from levy in IRC 6334(a)(9) and includes a Statement of Exemptions and Filing Status.
The employer gives the statement to the taxpayer to complete and return within three days. If it is not received by then, the exempt amount is figured as if the taxpayer is married filing separate with one exemption.
The taxpayer can give the statement to the employer later to change the exempt amount.
The employer needs to use this statement rather than the employee’s W–4, Employee’s Withholding Certificate.
Taxpayers may claim different exemptions for withholding from those claimed on their return.
Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income – Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS), is sent with the levy to help figure the exempt amount.
The taxpayer can give a new statement to the employer later to have the exempt amount recomputed.
The taxpayer’s filing status or personal exemptions may change.
There may be a change in exempt rates in a new year.
The statement is completed under penalty of perjury. Generally, accept the information on the statement, unless there is reason to question it.
If exemptions are disallowed, notify the employer and the taxpayer in writing. The taxpayer can provide evidence that the statement is right and request managerial review.
Include a statement that the taxpayer may provide evidence to prove the statement is accurate and may request a managerial review of the dis-allowance.
Employers with Centralized Payrolls
Some employers have a centralized payroll, so the payroll is not handled where most employees work.
Consider mailing the Statement of Exemptions and Filing Status directly to the taxpayer. This avoids the delay of the employer re-mailing it.
Send to the employer Part 1 of the levy form and Notice 484, Instructions to Employer with Centralized Payroll for Processing Statement of Exemptions and Filing Status.
Send to the taxpayer the other parts of the levy form and Notice 483, Instructions to Employee Paid through Central Payroll System for Submitting Statement of Exemptions and Filing Status.
Joint Liabilities
For joint liabilities, generally levy the income of the spouse with the larger income.
Levy both incomes only in flagrant cases of neglect or refusal to pay. Secure group manager approval to issue notices of levy on the income of both spouses’ living in the same household. If taxpayers are separated, consider collecting from both spouses’ income rather than collecting from one spouse’s income.
Getting a Tax Levy released from the IRS
If the IRS has issued you a notice of Federal tax levy you can get a release of that levy if you give them a current financial statement that is documented with your income expenses, pay stubs and bank statements for the last 3 months.
All tax returns must be filed and up to date.
With that information in hand, IRS will go ahead and propose one of three type a settlements with you.
IRS will either put you in an economic tax hardship, ask you to be entered into the installment or payment program or let you know you could be a qualified candidate for an offer in compromise.
Should you have any questions regarding these three type of programs call us today and speak to us for initial free tax consultation.
Everything you need to know about a IRS Tax Levy – Former IRS Agents – Levy Relief
by Fresh Start Tax | Apr 3, 2013 | Tax Help, Tax Levy and Wage Garnishments
IRS Levy Notice – Bank & Wage Levy Lifted NOW 1-866-700-1040
If you have received an IRS levy notice contact us today for a no cost tax consultation and find out the different tax options available to you as a result of your IRS levy notice.
We can help and fix the problem permanently and settle your tax case as well.
IRS sends out approximately 4,000,000 notices of Federal Tax Levies every year.
Those levies affect taxpayer bank accounts and taxpayer wages.
Both IRS levies are different.
Bank Account Levy Notice
A levy on a bank account is literally a freeze on your account for the 21 days including the date on your levy. You may use your bank account freely during the 21 days. However on the day that IRS actually sent the levy to the bank, those funds will be frozen. The 21 day period allows a taxpayer to call IRS and get a release of the IRS levy. We can make this happen for you so do not panic.
A Wage Levy Notice
A wage levy is a continuous levy and your wages will not be released until you call the IRS and employer obtains a release of Levy. Therefore the difference between a bank levy and a wage levy is this; where the bank levy acts as a freeze for 21 days and is a one time seizure a wage levy is a continuous garnishment of wages and it will not stop until the IRS sends the release.
What The Notice of Levy is telling you.
What is the IRS Levy Notice telling me?
This notice is telling you that the IRS intend to issue a levy against your bank accounts, wages or other assets because you still have a balance due on one of your tax accounts.
It is also telling you that the IRS will begin searching for other assets on which to issue a levy and that we may also file a Federal Tax Lien, if we have not already done so.
What do I have to do?
Pay the amount due as shown on the notice or call the IRS and explain why the taxes cannot be paid in full.
How much time do I have?
You should contact us or pay your balance due immediately. Enforcement action may be taken to collect that balance due 30 days after the date of this letter.
What happens if I don’t pay?
If you don’t pay or make arrangements to pay, the IRS have several options available that we may use to collect the money.
1. IRS will issue a levy against your state tax refund, wages, other income sources, or bank accounts.
2.IRS will file a Notice of Federal Tax Lien. The lien gives us a legal claim to your property as security or payment for your tax debt.
What if I don’t agree or have already taken corrective action?
If you do not agree with this notice, you have the right to an appeal.the number printed at If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.
Call us today and speak directly to tax attorneys, tax lawyers, certified public accountants in former IRS agents. We are A+ rated by the Better Business Bureau that have been practiced since 1982. We offer nationwide tax relief.
IRS Levy Notice – Bank & Wage Levy Lifted NOW – Tax Attorneys, Former IRS Agents
by Fresh Start Tax | Apr 3, 2013 | Tax Levy and Wage Garnishments
Fast Release of IRS Tax Levy – Tax Attorneys, Tax Lawyers, Former IRS 1-866-700-1040
Start the ball rolling right now and begin the process of getting your IRS tax Levy released and your case settled with the Internal Revenue Service.
IRS files about 4 million tax levies each year so you are not alone. There is a very specific process on how to get a fast release of an IRS tax Levy.
On staff are Tax attorneys, tax lawyers, CPAs and former IRS agents, former IRS managers, and former IRS instructors. Being a Former IRS Agent Revenue Officer I know how to get levies released fast!
The following is the information you need to know about the process. You should always work with a tax professional to get the best possible deal with the IRS.
Experience pays off.
You can get Immediate Releases of IRS Tax Levies as long as the IRS criterion is met.
The two basic criterion are, all tax returns filed and up to date and a fully documented financial statement, 433F.
It is much easier than people think to get IRS Releases of both Bank Levies and Wage Garnishments, as long as you know what you are doing.
The average professional tax firm will charge between $2,500 – $3,500 to get your bank or wage garnishment released as well as get your case closed and off of the IRS enforcement computer.
Here are some things to consider.
Believe it or not the IRS does not want to levy.
The IRS sends out series of four notices to the taxpayers letting them know of their intentions to levy.
However most taxpayers to do respond. There are many cases where the taxpayers moved or never got the IRS notices.
After IRS sends out the fourth notice, IRS sends out levy notices to a levy source they have on record. Those sources are usually a bank account or wage information. The IRS gets their levy information from the taxpayers themselves.
Taxpayers give them the levy information on their tax return, interest income from a bank source or your W-2. The IRS very rarely dragnets the banks in your living area.
The two most common levies:
1. An IRS Bank Levy, 668-A is sent to at Bank or Financial Institution. The Bank will hold the funds for a period of 21 days. Your money sits in your account frozen and not yet turned over to the Internal Revenue Service. The IRS gives you a 21-day period to rectify the problem so you get to keep your money.
2. An IRS Wage Garnishment 668-W is sent to your employer. Your next paycheck goes to the IRS minus some basis exempt money. Your wages continues to be garnished until the levy is released.
How the release process works:
IRS will require that all your tax returns are filed and up to date. You will have made sure you can fax and send to IRS any tax returns not filed. IRS will not usually release the levy until this happens. This is their leverage to make you file.
IRS will want a documented 433F financial statement. Once IRS reviews the financial statement, 433F, they will decide on how your case will be closed.
How cases are closed:
Settlement agreements can be in different forms:
a. Hardship Settlements.
Cases usually go into a 3 year suspended status because of an inability to pay. This is also called currently noncollectable. Your case will go into a hardship status because you do not have the income coming in to meet your current expenses. The IRS will use the National Standards Program to assess hardship.
b. Payment Agreements.
Cases can be closed with agreed upon monthly installment payments to the IRS.
c. Offer in Compromise.
There are three types of OIC’s:
The IRS may accept an Offer in Compromise based on the following:
1. Doubt as to Collectibility – Doubt exists that the taxpayer could ever pay the full amount of tax liability owed within the remainder of the statutory period for collection.
2. Doubt as to Liability – A legitimate doubt exists that the assessed tax liability is correct. Possible reasons to submit a doubt as to liability offer include:
(1) The examiner made a mistake interpreting the law,
(2) The examiner failed to consider the taxpayer’s evidence or
(3) The taxpayer has new evidence.
3. Effective Tax Administration or Exceptional Circumstances.
There is no doubt that the tax is correct and there is potential to collect the full amount of the tax owed, but an exceptional circumstance exists that would allow the IRS to consider an OIC. To be eligible for compromise on this basis, a taxpayer must demonstrate that the collection of the tax would create an economic hardship or would be unfair and inequitable.
Call us today and we can get you a fast release of an IRS tax Levy. We are comprised of tax attorneys, tax lawyers, certified public accountants and former IRS agents.
We have been in practice since 1982 and have an A+ rating by the Better Business Bureau.
Fast Release of IRS Tax Levy – Tax Attorneys, Tax Lawyers, Former IRS
by Fresh Start Tax | Apr 3, 2013 | Tax Levy and Wage Garnishments
Tax Levy Freeze – Get Immediate IRS Tax Levy Relief with Attorneys & Former IRS Agents 1-866-700-1040
So you got an IRS tax levy freeze, do not be worried and panic, we can get your money back.
As far as a levy freeze, you are not alone. Last year the IRS sent out 3.8 million bank and wage garnishment tax levies to taxpayers.
The IRS sends these levies out by a completely automated driven data system called the CADE 2 computer.
The IRS follows a strict set of standards when sending Bank or Wage Garnishment (Tax Freeze ) levies out.
IRS usually levies only after these three requirements are met:
1. They assessed the tax and sent you a Notice and Demand for Payment;
2. You neglected or refused to pay the tax; and
3. IRS sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy.
IRS may give you this notice in person, leave it at your home or your usual place of business, or send it to your last known address by certified or registered mail, return receipt requested.
If they say the federal tax levy is being sent, it will be sent.
Not a human hand touches these tax levies freeze notices as they are all automated.
You may ask, how do they know where to send the levy?
You have given them that information.
Your tax return is the source of the IRS levy information. On your tax return is income information from 1099 and W-2 wage sources.
The IRS simply sends the levies out to those sources on your tax return. There is no bank sweeps just your tax return.
The IRS sends all taxpayers at least 3- 4 notices that you owe tax.
The last notice is called the Intent to Levy, form 1058. After this notice the Tax levy freeze gets sent.
You will have 30 days to respond to this notice or bill.
This is your next step.
Before you call the IRS, serious thought should be given to hiring a professional tax firm that has extensive IRS experience.
Do not use a tax mill.
A tax mill is a major company that hires sales persons that get a commission to bring your case into the company they work for. They know nothing about tax law.
Ask to speak directly to the person that will handle your case and question them on their IRS work experience.
The next thing you need to do is to make sure all tax returns are filed and current. If they are not filed, ask the IRS for more time to get your returns in.
The IRS will not close out your case unless all tax returns are filed.
Next, fill out a 433-F, an IRS financial statement. Be prepared to document the financial statement. The IRS will want total proof of all income and expenses listed.
Big Caution:
The IRS uses the national standards tests for every location in the United States. They will ask for your income and allow the national standards for your area. They will subtract your expenses from your income and if there is a surplus, that will be your monthly payment to the IRS. If your expenses outweigh your income, your case can be put in hardship.
If you are not sure about this process, call a tax professional to walk you through this. It is the most important part of the process in closing your case.
The IRS will probably close your case with the following ways.
1. filing of an offer in compromise
2. a part payment agreement or
3. your case could be put in hardship.
Need a tax levy freeze lifted, call us today and speak directly to tax attorneys or former IRS agents.
Tax Levy Freeze – Get Immediate Tax Levy Relief with Attorneys & Former IRS Agents
