IRS Requirements Before They Can Send Out a Federal Tax Levy – Former IRS Agents

December 21, 2010
Written by: steve

 

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The IRS must meet the follow criteria before sending out a notice of federal tax levy.

These three requirements must be met:

1.  The IRS assessed the tax and sent you a Notice and Demand for Payment;
2 . The taxpayer  neglected or refused to pay the tax; and
3.  The 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. They 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. Please note: if the IRS levies 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.

 

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