by Fresh Start Tax | Apr 10, 2013 | Tax Levy and Wage Garnishments
IRS Federal Tax Levy – Stop being BULLIED by the IRS – Get your MONEY BACK 1-866-700-1040
The IRS sends out about 3.8 million federal tax levies a year to banks and to employers.
That is a staggering amount. The Federal Tax Levy Levy is the most powerful collection tool in the IRS arsenal.
As a Former IRS Agent I can tell you, it got the attention of all taxpayers. However you do not have to be bullied by the IRS especially since many taxpayers never received correspondence from the IRS that they were going levy.
IRS must send out a Final Notice and sometimes they get away with murder.
You can fight back with Former IRS agents and managers who know the system.
We can get your Federal Tax Levy Released and settle your case at the same time.
Believe it or not,the IRS is really not looking to send out the Federal
Tax levy, they are really interested in getting your case closed and off of their receivable system.
They want full compliance from every taxpayer. While much is said about getting federal tax levies released, these tips are the fastest way to make it happen.
Tips to get a tax levy released immediately:
1. Pay the tax in full and all Federal Tax Levies or Liens will be released immediately.
2. Your tax returns must ALL be filed and current.
If your tax returns are not up to date, the IRS may not release any tax levy at all. It is imperative you get your back returns prepared immediately.
If you do not have your tax records to prepare your returns you can ask the IRS for your income tax records and this can be a good place to start for beginning tax preparation.
3. You will need to fill out a 433-F for the IRS. The 433-F is an individual financial statement. Full documentation to back up the 433-F is required to make sure you are telling the truth. The IRS will release the levy after they determine the best way to close your open tax case.
4.It is recommended that taxpayers hire professional tax firms because of the strict national standards tests that are applied on all cases for settlement.
After the IRS receives your 433-F, they apply the NATIONAL STANDARDS TESTS to determine how your case will be closed. If a tax professional reviews your 433-F before making the call to IRS, they could save you from reporting any incorrect information that could be used against you.
Having been an IRS Agent, it can be said that most taxpayers do not have any idea how or why the IRS applies these national standards. The way your case is closed is completely dependent on this financial statement and national standards tests.
5. If you do not like the way the IRS is handling your case, you have two options:
A. Taxpayer Advocates Offices
B. Filing a Collections Appeal
Be prepared for the telephone call to the IRS, know all your rights and understand how important your 433-F ( financial statement ) is in this process.
If you do not like the way the IRS agent made your decision file a Collection Appeals Process
A taxpayer, or a third party whose property is subject to a collection action, may appeal the following actions under CAP:
a.Levy or seizure action that has been or will be taken.
b.A NFTL that will be or has been filed.
c. The filing of a notice of lien against an alter-ego or nominee’s property.
d. Denials of requests to issue lien certificates, such as subordination, withdrawal, discharge or non-attachment.
e. Rejected, proposed for termination or terminated installment agreements.
f. Disallowance of taxpayer’s request to return levied property under IRC 6343(d).
g. Disallowance of property owner’s claim for return of property under IRC 6343.
IRS Federal Tax Levy – Stop being BULLIED by the IRS – Get your MONEY BACK
A taxpayer may appeal in CAP:
A levy or seizure on each asset or even the same asset previously levied if a newly discovered legal defect is the issue.
The reason for this is that each levied or to be levied asset may have different issues. For example, a bank account in a different bank than previously levied on may actually be the asset of the child of the taxpayer but the taxpayer’s SSN is on the account.
Subsequent levies on the same asset, e.g., the same bank account, are not entitled to another CAP appeal unless there is a legal issue on the subsequent levy.A NFTL filed in each subsequent location. Each rejection or termination of an installment agreement.
by Fresh Start Tax | Apr 9, 2013 | Tax Levy and Wage Garnishments
We can STOP a IRS Levy, Garnishment – IRS Tax Attorneys & Former IRS Agents – Affordable 1-866-700-1040
We can stop the IRS right in their tracks.
Contact us today and we will go over the different tax solutions and remedies so you can end your nightmare with the Internal Revenue Service.
We have worked over 60 years at the Internal Revenue Service and the local, district, and regional tax offices of the local South Florida IRS.
We know every strategy and every tax policy that there is to know.
Not only do we have 60 years experience we also taught tax law at the IRS.
If you want results contact us today and we can we can guarantee we can get your IRS Bank Levy wage garnishment released.
Why does IRS Levy
Contrary to popular belief the IRS does not want a levy or tax garnishment taxpayers assets.
Actually, it has no choice.
Per the Internal Revenue Manual the IRS must send out the IRS Levy notice or Wage Garnishment notice if taxpayers do not comply with the notices and letters that IRS sends.
A levy is never touched by human hands.
It is systemically generated by the CADE2 computer. IRS will use the information from your last three tax returns as a levy or garnishment sources.
IRS will examine your tax return and find out places were you had income and who your employer are and use that as a starting point to seize and garnish to pay the back tax debt. IRS Levies and Tax Garnishments can be stopped within one week and sometimes the same day.
Stopping the IRS Levy or Tax Garnishment
After working for the IRS for a combined 60 years there is a very specific process in stopping the IRS levy or the IRS tax garnishment.
The first thing is to send in a power of attorney to let the IRS know that they can only communicate with us as a result you will never speak to the Internal Revenue Service. The next thing that is done is to secure a documented financial statement from our clients. That will be in the form of a 433F which you can find on our website.
With a financial statement in hand we speak to the IRS agent working the case and come up with a solution that the taxpayer can live with and appease IRS at the same time. IRS uses that financial statement as its sole determining factor in closing their case off the enforcement computer.
As a general rule the IRS closes cases in three ways.
Your case will either be closed due to an economic tax hardship which means you really do not have the ability right now to pay your back tax, IRS may insist on installment payment agreement, or IRS will let you know you are a person that can qualify for an offer in compromise or a tax debt settlement. We work with our clients to make sure they are getting the best deal possible with the Internal Revenue Service.
If we have a chance to abate penalties and interest due to reasonable cause we will move forward to get these penalties and interest abated.
If we do not agree with the IRS
What many taxpayers do not know.
If the IRS agent you are working with is giving you a hard time or you not agree with the decision that is recommended you have options.
You can ask for an independent reviewer (IR ) to look at your case. You can provide new information and evidence to this independent third-party.
Other options are filing a CDP when appropriate.
Call us today we will review your financial statement with you free of charge and let you know the options that you have.
We can STOP a IRS Levy, Tax Garnishment – IRS Tax Attorneys & Former IRS Agents – Ft.Lauderdale, Miami, Palm Beaches
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
