How to Fight the Intent to Levy by the IRS
An IRS levy occurs when the IRS takes physical possession of your property in order to pay off your current tax bill. Unlike a lien, which is a claim against the tax debt, a levy is taking ownership of the property; that is, a tax levy comes after a tax lien. There are a few things you can do to fight the IRS once you receive a Notice of Intent which is a legal document sent to you from the IRS.
Other People Are Reading
Instructions
-
-
1
Look for Notice and Demand for Payment. This is the first notice from the IRS and is recorded as the official date of notification. Note the date the letter is dated.
-
2
Look for a Final Notice of Intent to Levy. This will come at least 30 days prior to the official date of the levy. The levy can be placed on anything, from your home to your car.
-
-
3
Request to have your case reviewed by an IRS manager by requesting a Due Process hearing as soon as you receive your first notice. Call the number to the IRS office listed on your notice. The appeal will be handled by the office listed on the notice as well. File your request with a federal appeals court in your judiciary circuit within 30 days of the date of your notice.
-
4
Review common reasons the U.S. Court of Appeals will hear different requests. Some common reasons include, paid tax bill in full, incorrect assessment, statute of limitations, unfair process, require collection options, bankruptcy stay or collection options.
-
5
Wait for the court to determine your case. While a lien (hold) may already be placed on your account, the IRS cannot move forward with the levy until after a final determination has been made by the court. The amount of time this takes varies according to the complexity of the case. You have up to 30 days after the determination to contest it.
-
1
