by Fresh Start Tax | Mar 5, 2013 | Tax Levy and Wage Garnishments
Tax Levy Attorney – Florida – Fast Releases of IRS Tax Levy 1-866-700-1040
Get fast results for affordable fees!
We are comprised of tax attorneys, CPAs, enrolled agents and former IRS agents, managers and tax instructors. We are true tax experts when it comes to IRS tax resolution and settlements. Let our years of experience work for you.
If the IRS is filed a tax levy and you need a immediate release of an IRS bank or wage levy contact us today for fast and immediate results. Because of our years of experience at the Internal Revenue Service we know the system to get you fast tax relief.
We have over 60 years of direct working experience at the local Florida IRS offices and are completely familiar with all tax procedures that can get a immediate release of IRS tax levies as well as settle your IRS tax debt.
Our firm has over 206 years of professional tax experience and we are A+ rated by the Better Business Bureau. We are affordable, experienced, friendly and offer fast results. Stop the worry today and hire local and tested Florida tax professionals.
What is the IRS Tax Levy
A federal tax levy is a legal seizure of your property to satisfy a IRS back tax debt. Tax Levies are very different from its cousin the federal tax lien.
A federal tax lien, is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt. Therefore a levy acts as a seizure.
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 will conduct a asset search to determine if other assets belonging to the taxpayer can be levied.
IRS has the ability to seize and sell property that you hold such as your car, boat, or house or IRS 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.
To the surprise of many, IRS may seize IRA plans, pension plans, Keogh plans and 401s as well.
The Internal Revenue Service can usually levy only after these three ( 3) requirements are met:
a. The Internal Revenue Service assessed the tax and sent you a final Notice and Demand for Payment;
b. You neglected or refused to pay the tax; and/or
c. The Internal Revenue Service 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.
How the delivery of the Tax Levy must be made
IRS has options, they may give you this notice:
1. in person,
2. leave it at your home or
3. your at usual place of business,or
4. send it to your last known address by certified or registered mail, return receipt requested. the requirement that IRS has on sending it to your last known address is specifically to send it to the last known address of the last tax return you have on file.
If you have moved your responsibility to contact the Internal Revenue Service as to your new address.
Note.
IRS can 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.
Is the tax levy causing you a hardship
If a levy on your wages, bank account or other property is causing a hardship you should immediately call fresh start tax and we can begin the process of having the Internal Revenue Service place you in an economic tax hardship.
There are very specific hardship rules and by a simple phone call to our firm we can help you determine whether you have in effect have an economic tax hardship.
If the IRS finds that you are in hardship status they will immediately remove or release your IRS tax levy or tax garnishment.
If the levy is released
A tax 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.
If the IRS does not remove the tax levy
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.
Requests must be filed within 30 days
You must file your request within 30 days of the date on your notice.
Some of the issues you may discuss include:
1. You paid all you owed before we sent the levy notice,
2. The IRS assessed the tax and sent the levy notice when you were in bankruptcy, and subject to the automatic stay during bankruptcy,
3. The IRS made a procedural error in an assessment,
4. The time to collect the tax (called the statute of limitations) expired before we sent the levy notice,
5. You did not have an opportunity to dispute the assessed liability,
6. You wish to discuss the collection options, or
7. You wish to make a spousal defense.
Appeals hearing to remove an IRS tax Levy
At the conclusion of your hearing, the Office of Appeals will issue a determination. You will have 30 days after the determination date to bring a suit to contest the determination. Refer to Publication 1660 (PDF), for more information.
You also may ask the manager to review your case. If the matter is still unresolved, the manager can explain your rights to appeal to the Office of Appeals.
Levying Your Wages, Federal Payments, State Refunds, or Your Bank Account
If the IRS sends a levy your wages, salary, federal payments or state refunds, the levy will end when:
1. The levy is released,
2. You pay your tax debt, or
3. The time expires for legally collecting the tax.
Tax Levy on Bank Accounts
If we levy your bank account, your bank must hold funds you have on deposit, up to the amount you owe, for 21 days.
This holding period allows time to resolve any issues about account ownership. After 21 days, the bank must send the money plus interest, if it applies, to the IRS.
Tax Levy on Wages
It should be noted that a 668W- levy on wages is a continuous levy your wages. It will be continued week after week until you secure a release of wage levy from the Internal Revenue Service. By contacting IRS Tax Levy Attorneys Florida Office we can get your levy released on your case settled.
Tax Levy Attorney – Florida – Fast Releases of IRS Tax Levy, Settlements
by Fresh Start Tax | Mar 5, 2013 | Tax Help
IRS Asset Seizure – Tax Help, Former IRS Agents, IRS Tax Seizure Experts 1-866-700-1040
As former IRS agents we were in the business of seizing assets that belonged to taxpayers. As a result of our years of experience at the Internal Revenue Service we know how to completely remedy your situation and get your assets back in your hand.
If the IRS has seized any assets belonging to you the best professionals to handle your IRS matter and problem are former IRS agents and managers who know the system, the formats, and settlement procedures of the Internal Revenue Service.
We have over 60 years of direct working experience and knowledge of the Internal Revenue Service and we have been in positions as agents, managers, instructors, as well as IRS appeals agents.
We are completely familiar with all of the IRS systems and can easily resolve your IRS problem on IRS asset seizures and any other situation that you may be encountering.
Our firm has over 206 years of professional tax experience and we are A+ rated by the Better Business Bureau.
We are fast, professional and affordable.
You can call us for free tax consultation you will hear her the truth and find out how fast that you can remedy your situation.
IRS – Asset Seizures
IRS usually will seize the assets of taxpayers when the taxpayer fails to contact the Internal Revenue Service.
As a result, IRS sends out a system of bills and notices in an attempt to work out an agreement with the taxpayer, business, or corporation. If the IRS cannot contact the taxpayer it sends out a bill to the last known address. If the Internal Revenue Service does not hear back from the taxpayer after sending a notice to the last known address. the IRS is then forced to start to take enforcement action.
As a general rule enforcement actions of the IRS usually include the filing of an IRS bank levy, an IRS wage garnishment levy, an asset seizure such as a boat, car, home business and/or the filing of a federal tax lien. There are many type of other IRS seizures you should call us today to learn more on how you could remedy this situation.
General rules on getting your assets back from the Internal Revenue Service
The Internal Revenue Service has general rules that govern the releasing of asset seizures. . IRS will want a current financial statement along with all documentation that supports and verifies the statement that is given to Internal Revenue Service.
After IRS carefully reviews and verifies the financial statement IRS will determine which is the best course of action to remedy the situation to closes the case off the IRS enforcement computer.
As a general rule the IRS will either put taxpayers or corporations in economic hardship, enter them into an installment payment or entertain IRS settlement called and offer compromise.
With the IRS’s new fresh start program or fresh start initiative the taxpayers have many different options to go ahead and help settle their case to completely remedy the problem that they have.
At Fresh start Tax we contact the IRS with a power of attorney and begin the negotiation that very day of getting any assets seized by the IRS back in your hand.
Do not be worried or do not be stressed, call us today and we can start the process to get what is rightfully yours back in your hand.
If the Internal Revenue Service has seized anything other than a bank account or a wage garnishment levy you should contact us today giving us the details of the asset seizure so we can contact the IRS agent in charge of the seizure of assets and we can start the process and tax negotiation of getting seized assets back in your hand.
As a former IRS agent I have seized assets for over 10 years and I am completely aware of all the tax laws and procedures that govern the assets that have been seized. Please call us today and learn more
IRS – Management Review Process and Taxpayer Appeal Rights
Taxpayers whose business assets have been seized, and who request it, are entitled to an expedited case review by management.
The seized assets must be tangible personal property essential in carrying on the trade or business of the taxpayer. The purpose of the management review is to determine whether the levy meets the release requirements of IRC 6343 and, in particular, whether the levy has created an economic hardship by preventing the taxpayer from carrying on such trade or business.
The management review will consist of one level only and will be conducted at the territory level. In those cases where the levy action is sustained (levy is not released) by the appropriate compliance manager, the taxpayer will be advised about the Taxpayer Advocate Service (TAS) and/or the Collection Appeal Program (CAP).
Seizures involving perishable goods require immediate management attention.
Local management will provide for an accelerated review process based on the merits of each case.
You can file a Appeal by using the CAP process
Once a seizure action is taken, the taxpayer has ten business days from the date the Notice of Seizure is provided to the taxpayer, or left at his or her usual abode or place of business, to appeal the seizure action through the CAP process (IRM 5.10.1.5.3, Collection Appeal Rights).
The taxpayer will use Form 9423, Collection Appeals Request, to request a CAP hearing.
TAS cases may be initiated because of seizure actions. If the taxpayer claims a hardship as a result of a seizure or proposed seizure action, the revenue officer should determine if the seizure action should continue (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for other situations that qualify for TAS referral and the appropriate procedures to follow).
The use of IRS tax form 911, Taxpayers Advocate Service
If the revenue officer cannot or will not initiate action to resolve the taxpayer’s inquiry or to provide the relief requested by the taxpayer, the revenue officer must assist the taxpayer in preparing Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).
Form 911 must state the hardship and/or problem, and it must document the resolution and/or relief requested. The revenue officer must document the reason why the requested action was not taken. Form 911 will be forwarded to the TAS within one workday of identifying that the contact potentially meets TAS criteria.
Further collection actions are generally suspended until the hardship is resolved by the TAS Office. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for TAS criteria and procedures.
Areas of Professional Tax Practice:
- Same Day IRS Tax Representation
- Offers in Compromise or IRS Tax Debt Settlements
- Immediate Release of IRS Bank Levies or IRS Wage Garnishments
- Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
- IRS Tax Audits
- IRS Hardships Cases or Unable to Pay
- Payment Plans, Installment Agreements, Structured agreements
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll / Trust Fund Penalty Cases / 6672
- Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction if Tax Records are lost or destroyed
- IRS Asset Seizure
Our Company Resume: ( Since 1982 )
- Our staff has collectively over 205 years of Professional IRS Tax Representation Experience
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A”
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
IRS Asset Seizure – Tax Help, Former IRS Agents, Tax Experts
by Fresh Start Tax | Mar 1, 2013 | Tax Help
Help with Back Taxes Owed – Find out how to Settle your Tax Debt 1-866-700-1040
Settling your tax debt with Internal Revenue Service is much easier than you think.the new Fresh Start Program by the IRS is allowing taxpayers help with their back taxes and allowing them to settle there tax debt.
If you call us today we can give you a free tax consultation on how to find out how easy it is to settle your tax debt on back taxes owed. Being former IRS agents and managers we know all the tax strategies and tax procedures on how to make this process quickly and for affordable pricing.
If you need help with your back taxes owed call us today to find out how easy it is to work out a tax debt settlement with the Internal Revenue Service. Free tax consultations.
We are tax experts in owing back IRS or State taxes. Make sure you act before the IRS acts.
As a word of caution if the Internal Revenue Service sends you a letter or notice you must act on the date on the notice. If you fail to act on the given day the IRS will systemically activate their CADE 2 computer system to take in enforcement action on taxpayers and businesses. IRS will follow those up with the filing of a federal tax lien. A federal tax lien will both ruin and destroy your credit for years to come.
Do not let fear or worry stop you from settling your case with the Internal Revenue Service.
At Fresh Start Tax we are comprised of tax attorneys, certified public accountants, enrolled agents and former IRS agents, managers and tax instructors.
We have over 60 years of direct working experience and knowledge with the Internal Revenue Service and worked out of the local, district, and regional offices of the Internal Revenue Service.
Also, we worked at IRS we taught tax law and we also supply the IRS offer in compromise or the text that settlement. We are tax experts in how to resolve back taxes that are owed.
To settle back taxes owed you will need to file an offer in compromise
Being a former IRS agent and teaching instructor with the Internal Revenue Service I taught the offer in compromise program to new IRS agents. There are very specific formulas and ways to settle your tax debt and get help with back taxes owed.
What is an offer in compromise
An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can’t pay your full tax liability, or doing so creates a financial hardship.
The Internal Revenue Service considers your unique set of facts and circumstances:
1. Ability to pay;
2. Income;
3. Expenses; and
4. Asset equity.
IRS will conduct a thorough tax investigation on an offer and will do so when a taxpayer fills out a form 433 OIC.
The form 433 OIC is the IRS financial statement in which a taxpayer list all their assets, income and expenses. After the taxpayer fully documents the financial statements the IRS will make a determination as to the acceptance of an offer in compromise.
IRS will generally approve an offer in compromise when the amount offered represents the most we can expect to collect within a reasonable period of time.
IRS will always explore all other payment options before accepting an offer in compromise.
The Offer in Compromise program is not for everyone. This is why you should seek professional tax help and get your case qualify to file an offer in compromise on your back taxes owed.
How to find out if you are eligible to settle Tax Debt
Before we can consider your offer, you must be current with all filing and payment requirements. You are not eligible if you are in an open bankruptcy proceeding.
IRS now has a pre-qualifier program. Simply use the Offer in Compromise Pre-Qualifier to confirm your eligibility and prepare a preliminary proposal.
Submitting your offer in compromise to settle to your tax debt
You’ll find step-by-step instructions and all the forms for submitting an offer in the Offer in Compromise Booklet, Form 656-B (PDF).
Required IRS forms to settling your IRS tax debt.
1. Form 433-A (OIC) (individuals) or 433-B (OIC) (businesses) and all required documentation as specified on the forms;
2. Form 656(s) – individual and business tax debt (Corporation/ LLC/ Partnership) must be submitted on separate Form 656;
Application fees
$150 application fee (non-refundable); and
Initial payment (non-refundable) for each Form 656.
Select a payment option to settle your IRS tax debt ( Help with back Taxes Owed )
Your initial payment will vary based on your offer and the payment option you choose:
Lump Sum Cash.
Submit an initial payment of 20 percent of the total offer amount with your application. Wait for written acceptance, then pay the remaining balance of the offer in five or fewer payments.
Periodic Payment.
Submit your initial payment with your application. Continue to pay the remaining balance in monthly installments while the IRS considers your offer. If accepted, continue to pay monthly until it is paid in full.
If you meet the Low Income Certification guidelines, you do not have to send the application fee or the initial payment and you will not need to make monthly installments during the evaluation of your offer. See your application package for details.
Understand the process of Back Taxes Owed
While your offer is being evaluated:
a. Your non-refundable payments and fees will be applied to the tax liability (you may designate payments to a specific tax year and tax debt);
b. A Notice of Federal Tax Lien may be filed;
c. Other collection activities are suspended;
d. The legal assessment and collection period is extended;
e. Make all required payments associated with your offer;
f. You are not required to make payments on an existing installment agreement; and
g. Your offer is automatically accepted if the IRS does not make a determination within two years of the IRS receipt date.
Help with Back Taxes Owed – Find out how to Settle your Tax Debt
by Fresh Start Tax | Mar 1, 2013 | Tax Help
Help Reducing Tax Debt – Let Former IRS Agent Reduce your IRS Tax Debt 1-866-700-1040
If you need help reducing your tax debt the best place to look is with former IRS agents, managers and tax instructors.
With over 60 years of working for the Internal Revenue Service let our years of IRS experience work for you to help you reduce your IRS tax debt.
Our firm is comprised of tax attorneys, certified public accountants, and former IRS agents, managers and instructors.
As a result of our years of experience at the Internal Revenue Service we know all the tax policies, tax codes, tax procedures and we know exactly how to help reduce tax debt.
While at IRS we taught tax law to all the new agents. We know what IRS knows.
We know everything that the IRS knows and as a result know all the tax options and how to fight for you to get results in reducing your IRS tax debt.
Call us today for free tax consultation and speak directly to tax attorneys, CPAs, were former IRS agents. We will have a worry and stress free solution for you.
The new IRS fresh start program fresh start initiative
With the advent of the IRS new fresh start program or fresh start initiative, the IRS have made settling IRS tax debt that much easier if you qualify.
To compromise or settle your IRS tax debt, that is to pay pennies on a dollar you will need to file an offer in compromise with the Internal Revenue Service. You can read below about all the new changes as a result of the new IRS initiative and program.
Start the process today and get a free tax consultation and stop the worry.
The IRS in its latest effort to help struggling taxpayers, the Internal Revenue Service has a series of new steps to help people get a fresh start with their tax liabilities.
The goal is to help individuals and small businesses meet their tax obligations, without adding unnecessary burden to taxpayers.
The IRS has announced new policies and programs to help taxpayers pay back taxes and avoid tax liens.
The changes to help reduce tax debt include:
1. Significantly increasing the dollar threshold when liens are generally issued, resulting in fewer tax liens.
2. Making it easier for taxpayers to obtain lien withdrawals after paying a tax bill.
3. Withdrawing liens in most cases where a taxpayer enters into a Direct Debit Installment Agreement.
4. Creating easier access to Installment Agreements for more struggling small businesses.
5.Expanding a streamlined Offer in Compromise program/IRS Tax Debt Settlement to cover more taxpayers.
Call us today for more details on your particular issue.
New Federal Tax Lien Thresholds
The IRS will significantly increase the dollar thresholds when liens are generally filed.
The new dollar amount is in keeping with inflationary changes since the number was last revised.
Currently, federal tax liens are automatically filed at certain dollar levels for people with past-due balances. $10,000 is now the new threshold.
The IRS plans to review the results and impact of the lien threshold change in about a year.
The Federal Tax Lien
A federal tax lien gives the IRS a legal claim to a taxpayer’s property for the amount of an unpaid tax debt. Filing a Notice of Federal Tax Lien is necessary to establish priority rights against certain other creditors.
A lien informs the public that the U.S. government has a claim against all property, and any rights to property, of the taxpayer.
This includes property owned at the time the notice of lien is filed and any acquired thereafter. A lien can affect a taxpayer’s credit rating, so it is critical to arrange the payment of taxes as quickly as possible.
Federal Tax Lien Withdrawals
The IRS will also modify procedures that will make it easier for taxpayers to obtain lien withdrawals.
Liens will now be withdrawn once full payment of taxes is made if the taxpayer requests it. The IRS has determined that this approach is in the best interest of the government.
In order to speed the withdrawal process, the IRS will also streamline its internal procedures to allow collection personnel to withdraw the liens.
To release federal tax liens you can now use the Direct Debit Installment Agreements
The IRS is making other fundamental changes to liens in cases where taxpayers enter into a Direct Debit Installment Agreement (DDIA).
For taxpayers with unpaid assessments of $25,000 or less, the IRS will now allow lien withdrawals under several scenarios:
a. Lien withdrawals for taxpayers entering into a Direct Debit Installment Agreement.
b. The IRS will withdraw a lien if a taxpayer on a regular Installment Agreement converts to a Direct Debit Installment Agreement.
c. The IRS will also withdraw liens on existing Direct Debit Installment agreements upon taxpayer request.
Federal Tax Liens will be withdrawn after a probationary period demonstrating that direct debit payments will be honored.
This also lowers user fees and saves the government money from mailing monthly payment notices. Taxpayers can use the Online Payment Agreement application on IRS.gov to set-up with Direct Debit Installment Agreements.
IRS Installment Agreements and Small Businesses
The IRS will also make streamlined Installment Agreements available to more small businesses. The payment program will raise the dollar limit to allow additional small businesses to participate.
Small businesses with $25,000 or less in unpaid tax can participate. Currently, only small businesses with under $10,000 in liabilities can participate.
Small businesses will have 24 months to pay.
The streamlined Installment Agreements will be available for small businesses that file either as an individual or as a business. Small businesses with an unpaid assessment balance greater than $25,000 would qualify for the streamlined Installment Agreement if they pay down the balance to $25,000 or less.
Small businesses will need to enroll in a Direct Debit Installment Agreement to participate.
Offers in Compromise that helps reduce your tax debt
The IRS is also expanding a new streamlined Offer in Compromise (OIC) program to cover a larger group of struggling taxpayers.
This streamlined OIC is being expanded to allow taxpayers with annual incomes up to $100,000 to participate.
In addition, participants must have tax liability of less than $50,000, doubling the current limit of $25,000 or less.
OICs are subject to acceptance based on legal requirements. An offer-in-compromise is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed.
An offer will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement. The IRS looks at the taxpayer’s income and assets to make a determination regarding the taxpayer’s ability to pay.
At fresh start tax we have a former IRS agent who was an offer in compromise specialist. By using the offer in compromise this is the greatest chance you have a help reduce tax debt.
Call us today for free tax consultation and hear the different tax options available to you to see if one of those work for you.
Help Reducing Tax Debt – Let Former IRS Agent Reduce your Tax Debt 1-866-700-1040
by Fresh Start Tax | Feb 26, 2013 | Tax Levy and Wage Garnishments
IRS Tax Levy Attorney – Levy Removal & Settlements – Tax Levy Attorney Help 1-866-700-1040
Have IRS Tax Levy Attorneys get you results! Free Tax Consultation from experienced Tax professionals.
Affordable pricing, excellent and honest work. We will not only get your levy released we will also settle your case.
If the IRS is sent out a tax levy and you need immediate tax relief call us today and find out how you can get immediate results by getting your IRS tax Levy released.
IRS Tax Levy Attorneys can get releases of levies on bank accounts and levies on wages.
We are comprised of tax attorneys, CPAs, enrolled agents, and former IRS agents, managers and instructors.
We have over 206 years of professional tax experience in over 60 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the Internal Revenue Service.
Due to our years of experience we know the exact process on how to get the levy released for a quick results and affordable pricing.
Contact us today for a no-cost professional tax consultation and you will speak directly to a IRS tax levy attorney, CPA or former IRS agent.
What is the IRS Tax Levy
A federal tax levy is a legal seizure of your property to satisfy a back tax debt. Tax Levies are different from the federal tax lien. People often get the two confused.
A lien, is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt. Therefore a levy acts as a seizure.
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.
For instance,
IRS has the ability to seize and sell property that you hold such as your car, boat, or house or IRS 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.
The Internal Revenue Service usually levy only after these three requirements are met:
a. The Internal Revenue Service assessed the tax and sent you a Notice and Demand for Payment;
b. You neglected or refused to pay the tax; and/or
c. The Internal Revenue Service 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.
How the delivery of the Tax Levy must be made
IRS has options, they may give you this notice:
1. in person,
2. leave it at your home or
3. your usual place of business,
4. or send it to your last known address by certified or registered mail, return receipt requested. the requirement that IRS has on sending it to your last known address is specifically to send it to the last known address of the last tax return you have on file. If you have moved your responsibility to contact the Internal Revenue Service as to your new address.
Please note.
IRS can 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.
Is the tax levy causing you a hardship
If a levy on your wages, bank account or other property is causing a hardship you should immediately call fresh start tax and we can begin the process of having the Internal Revenue Service place you in an economic tax hardship.
There are very specific hardship rules and buy a simple phone call to our firm we can help you determine whether you have in effect have an economic tax hardship.
If the IRS finds that you are in hardship status they will immediately remove or release your IRS tax levy or tax garnishment.
If the levy is 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.
If the IRS does not remove the tax levy
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.
Requests must be filed within 30 days
You must file your request within 30 days of the date on your notice.
Some of the issues you may discuss include:
1. You paid all you owed before we sent the levy notice,
2. The IRS assessed the tax and sent the levy notice when you were in bankruptcy, and subject to the automatic stay during bankruptcy,
3. The IRS made a procedural error in an assessment,
4. The time to collect the tax (called the statute of limitations) expired before we sent the levy notice,
5. You did not have an opportunity to dispute the assessed liability,
6. You wish to discuss the collection options, or
7. You wish to make a spousal defense.
Appeals hearing to remove an IRS tax Levy
At the conclusion of your hearing, the Office of Appeals will issue a determination. You will have 30 days after the determination date to bring a suit to contest the determination. Refer to Publication 1660 (PDF), for more information.
You also may ask the manager to review your case. If the matter is still unresolved, the manager can explain your rights to appeal to the Office of Appeals.
Levying Your Wages, Federal Payments, State Refunds, or Your Bank Account
If the IRS sends a levy your wages, salary, federal payments or state refunds, the levy will end when:
1. The levy is released,
2. You pay your tax debt, or
3. The time expires for legally collecting the tax.
Levy on bank accounts
If we levy your bank account, your bank must hold funds you have on deposit, up to the amount you owe, for 21 days.
This holding period allows time to resolve any issues about account ownership. After 21 days, the bank must send the money plus interest, if it applies, to the IRS.
Levy on Wages
It should be noted that a 668W- levy on wages is a continuous levy your wages. It will be continued week after week until you secure a release of wage levy from the Internal Revenue Service. By contacting IRS Tax Levy Attorneys we can get your levy released on your case settled.
IRS Tax Levy Attorney – Levy Removal & Settlements – Tax Levy Attorney Help
