We are a fast & Affordable professional tax firm that can get IRS Levy/Garnishment ASAP releases, since 1982.

 

FORMER IRS, WE KNOW THE SYSTEM!

We can get your levy released and close your case all at the same time.

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, Managers, Teaching Instructors, Since 1982.

 

IRS Problem Experts + IRS Bank Tax Levy, Wage Garnishments, Released ASAP, Settle IRS Debt

As a general rule within 24-hour we can settle your tax debt through a hardship to payment agreement or the possibility of an offer in compromise.

We have released hundreds and hundreds of IRS TAX levies.

We have over 65 years of IRS experience in the local, district and regional tax office of the IRS. We are true Tax Experts. We know the system!!!

We can get your levy released and settle your case at one time.

Many times the IRS does not follow the rules and may send out bank levies and wage garnishment notices without complying to the rules.

If this is happened to you call us today for a free initial tax consultation. the IRS must comply with the internal revenue manual and your tax levy may have been sent to you in error.

IMPORTANT:

The Service must provide a taxpayer with a 30-day notice of intent to levy, both bank and wage garnishments.

You have rights : IRC § 6331(d)(2).

The notice must be given in person, left at the taxpayer’s dwelling or usual issue 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.

What IRS Must Do You Before Taking Your Money though a Levy or Seizure

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, it’s the law. Don’t bullied!

 

1. The IRS MUST give the taxpayer a notice stating the amount of the tax liability and demand ing 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 that 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 the collection.

4. Notice and demand need not personally be served upon the taxpayer to validate such notice.

 

THE NOTICE AND DEMAND Regs

The notice and demand must be left at the dwelling or usual issue of business of the taxpayer or mailed to his/her last known address.

If doubt exists as to the dwelling, issue 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.

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.

IRS Problem Experts + IRS Bank Tax Levy, Wage Garnishments, Released ASAP, Settle IRS Debt