by Fresh Start Tax | Jun 3, 2016 | Tax Help
IRS must follow legal procedure before they have the right to levy. We offer affordable tax help, free tax assessments of your case. Former IRS Agents, Since 1982.
The Service must provide a taxpayer with a 30-day notice of intent to levy.
Some legal stuff. IRC § 6331(d)(2).
The notice must be given in person, left at the taxpayer’s dwelling or usual place of business, or sent by certified or registered mail to the taxpayer’s last known address.
Only a single notice is required to be given with respect to a particular liability, regardless of the number of levies made to satisfy the liability.
This notice, either L 1058 or LT 11, is usually combined in one notice with the Collection Due Process (CDP) notice required by IRC § 6330. Area Offices use L 1058, and the Automated Collection System (ACS) uses LT 11.
. A levy made before the expiration of the 30-day period after notice of intent to levy is invalid absent a jeopardy determination or waiver by the taxpayer of the waiting period and right to a hearing. See IRM 5.11.1.2.2.10, Waiver of Notice of Intent to Levy/Notice of Right to a Hearing.
Conditions Precedent for IRS Tax Levies
1. The IRS Code imposes a number of conditions that must be met before the IRS may levy.
In addition, there are certain restrictions that limit the timing of a levy.
These include:
A. the investigation of the status of the property;
B. notice and demand;
C. notice of intent to levy;
D. collection due process (CDP) rights; and
Notice and Demand Must Be Made
1. The Service must give the taxpayer a notice stating the amount of the tax liability and demanding payment of it as soon as practicable, but within 60 days after assessment of the tax. IRC § 6303(a).
2. Notice and demand of the assessed tax is necessary prior to levy under IRC § 6331(a), and is also a prerequisite to the creation of the federal tax lien under IRC § 6321.
However, pursuant to Treas. Reg. § 301.6303-1(a), the failure to give notice within 60 days does not invalidate the notice. Therefore, a late notice and demand given more than 60 days after assessment is a valid notice and demand for purposes of levy under IRC § 6331(a) and the creation of the federal tax lien under IRC § 6321.
3. An immediate payment of the tax is normally not demanded unless delay would jeopardize collection.
Bremson v. United States, 459 F. Supp. 128 (W.D. Mo. 1978). Notice and demand for immediate payment also should be made when the taxpayer’s taxable period is terminated pursuant to IRC § 6851 before the expiration of the taxable period.
4. Notice and demand need not personally be served upon the taxpayer to validate such notice.
The notice and demand must be left at the dwelling or usual place of business of the taxpayer or mailed to his/her last known address.
If doubt exists as to the dwelling, place of business or last known address, the notice should be delivered or mailed to all of the available addresses.
5. Payment of only a portion of the tax after notice and demand represents neglect or refusal to pay. United States v. Wintner, 200 F. Supp. 157 (N.D. Ohio 1961), aff’d per curiam, 312 F.2d 749 (6th Cir. 1963), rev’d on other grounds, 375 U.S. 393 (1964).
A levy made before the expiration of the 10-day period after notice and demand, as well as a levy made before notice and demand, is invalid. L.O.C. Indus. Inc. v. United States, 423 F. Supp. 265 (M.D. Tenn. 1976).
A levy for a tax liability for which notice and demand was not made is invalid. Notification of a proposed assessment does not eliminate the need for notice and demand for payment of the tax once the assessment is made.
Call us today for initial tax consultation.Since 1982.
What IRS Must Do Before They Can Levy + IRS Levy Tax Help
by Fresh Start Tax | Jun 2, 2016 | Tax Help
You Can Stop a IRS Tax Wage Garnishment, we can STOP this tax garnishment within 24 hours and settle your case.
We are a Florida tax firm that specializes in IRS wage garnishment releases and tax settlements.
It is possible to stop a IRS wage garnishment within 24 hours. When you call our office will explain the process.
We are former IRS agents in teaching instructors. we have over 65 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the Internal Revenue Service.
We know the system inside and out and know all the methodologies not only to stop an IRS wage garnishment but to settle your case as well.
If you are in receipt of an IRS garnishment or levy is important to understand that the Internal Revenue Service had no intention of sending these tax levies or wage garnishments out.
As a result of taxpayers not following up on a series of four notices including a final notice, the IRS computer system systematically sends a wage garnishment out to the W-2 or 1099 information found on your tax return or third-party information sent by your employer. the Internal Revenue Service also has the option of sending out bank levies as well.
Not a human hand touches these IRS levies or wage garnishments.
They are all computer-driven systematically.
The only exception, if the case is in the local office the revenue officers have the option to send levies out.
The most important question to ask , “How can I get my IRS paycheck tax Levy wage garnishment released?
It really does not take much to get your paycheck wage levy garnishment released.
The Internal Revenue Service wants to be contacted with a plan in mind on how you want to deal with the outstanding tax obligation or liability.
As a general rule, the Internal Revenue Service will take a current financial statement and ask you to document that statement with pay stubs, copy of expenses, and bank statements.
The internal revenue service will analyze your current financial statement and documentation and come up with an exit strategy to close your case off the Internal Revenue Service enforcement computer.
Closing Methods Used by the IRS
The Internal Revenue Service will generally put your case into the non-collectible status or will ask you for a monthly payment.
Your case can be placed the non-collectible because your expenses exceed your income and you fall within the national standards. These hardship cases or non-collectible cases stay in the system for a period of a couple years until IRS reissues the case back to the field again.
Keep in mind, penalties and interest will run on this liability.
Over 40% of all open IRS cases get placed into current hardship.
The other option is to have your case place into a payment plan based on your current income and expenses.
6.5 million taxpayers a year inter-into installment payment plans.
IRS Tax Levy Releases
You can get your levy released by contacting Internal Revenue Service with the current financial statement.
It is best to have a seasoned tax professional negotiate the closing of your case. The results will definitely be different simply because of the amount of experience in understanding the IRS methodologies.
Also taxpayers may want to consider an offer in compromise to settle their debt for pennies on the dollar.
It is wise to have the IRS pre-qualifier tool available to you to make sure you are a true offer in compromise tax debt settlement candidate.
To have success in these cases you must know the formulas used by Internal Revenue Service to get your case placed into hardship, payment agreements or the offer in compromise.
As for the offer in compromise, last year the IRS accepted 38% of all offers in compromise file for average of $4000 per case.
It is extremely important to understand that your current documented financial statement will determine the closing method used by Internal Revenue Service.
Appealing a IRS Tax garnishment
It is always possible to request an appeals conference during the initial 30-day period after receiving your final notices. This is referred to as a Collections Due Process (CDP) hearing.
However, you should be aware that this is not the appropriate forum to dispute the amount of tax you owe; the appeal only deals with issues relating to the garnishment, such as if the IRS violates one of its own procedures.
Generally, you would’ve had the opportunity to dispute the tax long before the IRS sends the Final Notice of Intent to Levy.
Call us today for a free initial tax consultation and we walk you through the process.
We’ve been practicing since 1982 and are A+ rated by the Better Business Bureau.
FLORIDA + STOP IRS WAGE GARNISHMENTS HELP RIGHT NOW + Former IRS + Settle Now
by Fresh Start Tax | Jun 2, 2016 | Tax Help
Wrongful IRS levies are huge problem.
As a former IRS agent, from time to time because a systematic problems wrong levies are sent out to parties that don’t even owe the tax.
Many times IRS has levied bank accounts simply because you were a signor on that account and you yet you never owe the tax.
These are problematic cases that we may need representation for IRS to release the levy.
There are different ways and solutions to get a wrongful levy released and to cover all the circumstances on this blog would virtually be impossible.
If you have that situation you can call us today to learn more about how to get a wrongful IRS levy released.
Below is a simple case study about a IRS wrongful levy.
Question:
I was included as signature on the bank account of my elderly mother to help her pay her bills. The IRS has levied the account for my tax debt.
How can my mother secure a release of the levy?
Your mother or her power of attorney should call the IRS at the telephone number shown on your Form 668-A(C)DO and be prepared to explain why the funds in the bank account belong to your mother.
The IRS may ask for substantiation that your mother is the owner of funds in a bank account.
by Fresh Start Tax | Jun 2, 2016 | Tax Help
Information About Bank Levies
Releases Within 24 hours!
There’s a lot of misinformation about IRS bank levies. As a former IRS agent and teaching instructor as a former IRS employee I literally have issued thousands of IRS tax levy.
It is important to understand this information that I am giving you.
When the levy is on a bank account, the Internal Revenue Code (IRC) provides a 21-day waiting period for complying with the levy.
The waiting period is intended to allow you time to contact the IRS and arrange to pay the tax or notify the IRS of errors in the levy.
Generally, IRS levies are delivered via the mail.
The date and time of delivery of the levy is the time when the levy is considered to have been made. In the case of a bank levy, funds in the account are frozen as of the date and time the levy is received.
Normally, the levy does not affect funds you add to your bank account after the date of the levy. You can continue to use your bank account during this frozen fund period.
Remember only the monies that were in your account the day the bank received the levy are frozen.
If you need to get your levy released in your case settled call us today for free initial tax consultation. we guarantee our work.
IRS Bank Levy + 21 Day Holding Period + Former IRS Explains
by Fresh Start Tax | Jun 2, 2016 | Tax Help
You Can Stop a IRS Tax Wage Garnishment, we can STOP this seizure within 24 hours and settle your case.
It is possible to stop a IRS wage garnishment within 24 hours. When you call our office will explain the process.
We are former IRS agents in teaching instructors. we have over 65 years of working directly for the Internal Revenue Service and the local, district, and regional tax offices of the Internal Revenue Service.
We know the system inside and out and know all the methodologies not only to stop an IRS wage garnishment but to settle your case as well.
If you are in receipt of an IRS garnishment or levy is important to understand that the Internal Revenue Service had no intention of sending these tax levies or wage garnishments out.
As a result of taxpayers not following up on a series of four notices including a final notice, the IRS computer system systematically sends a wage garnishment out to the W-2 or 1099 information found on your tax return or third-party information sent by your employer. the Internal Revenue Service also has the option of sending out bank levies as well.
Not a human hand touches these IRS levies or wage garnishments.
They are all computer-driven systematically.
The only exception, if the case is in the local office the revenue officers have the option to send levies out.
The most important question to ask , “How can I get my IRS paycheck tax Levy wage garnishment released?
It really does not take much to get your paycheck wage levy garnishment released.
The Internal Revenue Service wants to be contacted with a plan in mind on how you want to deal with the outstanding tax obligation or liability.
As a general rule, the Internal Revenue Service will take a current financial statement and ask you to document that statement with pay stubs, copy of expenses, and bank statements.
The internal revenue service will analyze your current financial statement and documentation and come up with an exit strategy to close your case off the Internal Revenue Service enforcement computer.
Closing Methods Used by the IRS
The Internal Revenue Service will generally put your case into the non-collectible status or will ask you for a monthly payment.
Your case can be placed the non-collectible because your expenses exceed your income and you fall within the national standards. These hardship cases or non-collectible cases stay in the system for a period of a couple years until IRS reissues the case back to the field again.
Keep in mind, penalties and interest will run on this liability.
Over 40% of all open IRS cases get placed into current hardship.
The other option is to have your case place into a payment plan based on your current income and expenses.
6.5 million taxpayers a year inter-into installment payment plans.
Levy Releases
You can get your levy released by contacting Internal Revenue Service with the current financial statement.
It is best to have a seasoned tax professional negotiate the closing of your case. The results will definitely be different simply because of the amount of experience in understanding the IRS methodologies.
Also taxpayers may want to consider an offer in compromise to settle their debt for pennies on the dollar.
It is wise to have the IRS pre-qualifier tool available to you to make sure you are a true offer in compromise tax debt settlement candidate.
To have success in these cases you must know the formulas used by Internal Revenue Service to get your case placed into hardship, payment agreements or the offer in compromise.
As for the offer in compromise, last year the IRS accepted 38% of all offers in compromise file for average of $4000 per case.
It is extremely important to understand that your current documented financial statement will determine the closing method used by Internal Revenue Service.
Appealing a IRS Tax garnishment
It is always possible to request an appeals conference during the initial 30-day period after receiving your final notices. This is referred to as a Collections Due Process (CDP) hearing.
However, you should be aware that this is not the appropriate forum to dispute the amount of tax you owe; the appeal only deals with issues relating to the garnishment, such as if the IRS violates one of its own procedures.
Generally, you would’ve had the opportunity to dispute the tax long before the IRS sends the Final Notice of Intent to Levy.
Call us today for a free initial tax consultation and we walk you through the process.
We’ve been practicing since 1982 and are A+ rated by the Better Business Bureau.
You will speak to a true IRS tax professional.
STOP IRS WAGE GARNISHMENTS RIGHT NOW + Former IRS + Settle Now
by Fresh Start Tax | Jun 2, 2016 | Tax Help
You Can Stop a Paycheck IRS Tax Levy Within 24 hours and settle your case.
How Can I STOP a IRS Wage Garnishment Tax Levy?
It is possible to stop a IRS wage garnishment let me within 24 hours. When you call our office will explain the process.
If you are in receipt of an IRS garnishment or levy is important to understand that the Internal Revenue Service had no intention of sending these tax levies or wage garnishments out.
As a result of taxpayers not following up on a series of four notices including a final notice, the IRS computer system systematically sends a wage garnishment out to the W-2 or 1099 information found on your tax return or third-party information sent by your employer. the Internal Revenue Service also has the option of sending out bank levies as well.
Not a human hand touches these IRS levies or wage garnishments.
They are all computer-driven systematically.
The only exception, if the case is in the local office the revenue officers have the option to send levies out.
The most important question to ask , “How can I get my IRS paycheck tax Levy wage garnishment released?
It really does not take much to get your paycheck wage levy garnishment released.
The Internal Revenue Service wants to be contacted with a plan in mind on how you want to deal with the outstanding tax obligation or liability.
As a general rule, the Internal Revenue Service will take a current financial statement and ask you to document that statement with pay stubs, copy of expenses, and bank statements.
The internal revenue service will analyze your current financial statement and documentation and come up with an exit strategy to close your case off the Internal Revenue Service enforcement computer.
Closing Methods
The Internal Revenue Service will generally put your case into the non-collectible status or will ask you for a monthly payment.
Your case can be placed the non-collectible because your expenses exceed your income and you fall within the national standards. These hardship cases or non-collectible cases stay in the system for a period of a couple years until IRS reissues the case back to the field again.
Keep in mind, penalties and interest will run on this liability.
Over 40% of all open IRS cases get placed into current hardship.
The other option is to have your case place into a payment plan based on your current income and expenses.
6.5 million taxpayers a year inter-into installment payment plans.
Paycheck Tax Levy Releases
You can get your levy released by contacting Internal Revenue Service with the current financial statement.
It is best to have a seasoned tax professional negotiate the closing of your case. The results will definitely be different simply because of the amount of experience in understanding the IRS methodologies.
Also taxpayers may want to consider an offer in compromise to settle their debt for pennies on the dollar.
It is wise to have the IRS pre-qualifier tool available to you to make sure you are a true offer in compromise tax debt settlement candidate.
To have success in these cases you must know the formulas used by Internal Revenue Service to get your case placed into hardship, payment agreements or the offer in compromise.
As for the offer in compromise, last year the IRS accepted 38% of all offers in compromise file for average of $4000 per case.
It is extremely important to understand that your current documented financial statement will determine the closing method used by Internal Revenue Service.
Appealing a IRS Tax garnishment
It is always possible to request an appeals conference during the initial 30-day period after receiving your final notices.
This is referred to as a Collections Due Process (CDP) hearing.
However, you should be aware that this is not the appropriate forum to dispute the amount of tax you owe; the appeal only deals with issues relating to the garnishment, such as if the IRS violates one of its own procedures.
Generally, you would’ve had the opportunity to dispute the tax long before the IRS sends the Final Notice of Intent to Levy.
Call us today for a free initial tax consultation and we walk you through the process.
We’ve been practicing since 1982 and are A+ rated by the Better Business Bureau. You will speak to a true IRS tax professional.
How To Stop a IRS Paycheck Wage Garnishment Tax Levy + Former IRS Explains
