In order for the Internal Revenue Service to abide by the directives of Congress, they must initially give the subject of the levy what is called a Final Notice of Intent to Levy made according to 26 USC § 6330(a)(1) which provides in relevant part that no levy may be made on any assets or right to property of any person unless the Secretary has informed such person in writing of their entitlement to a hearing under this section ahead of such levy being made.
26 USC § 6330(a)(2) provides that the notice required under paragraph (1) shall be given in person; left at the abode or usual place of business of such person; or sent by certified or registered mail, return receipt requested, to such person’s last known address; not less than thirty days before the day of the first levy.
When you take delivery of the notice, it is crucial that your demand for the hearing be made timely. 26 USC § 6330(a)(3) specifies that the information included with the notice the IRS sends you shall include notice to you of the right to request a hearing during the 30-day period under paragraph (2).
When you obtain the aforementioned notice and read it you will see that 26 U.S.C. § 6330(e) provides that as soon as a CDP hearing is timely requested “the levy actions which are the subject of the requested hearing…shall be suspended for the period during which such hearing, and appeals therein, are pending…” Requesting a CDPH (Collection Due Process Hearing) is the most successful way to stop an IRS bank levy or paycheck levy since suspension of collection activity upon such request is mandated by the law.
The IRS have a tendency to attempt to base your complete hearing upon what you put in that request. It is for this reason I recommend very strongly using the addendums that are part of my IRS Terminator package. I explain the importance of the addendums in the videos at www.irsterminator.com.
I have seen the IRS fax a release of levy to an employer in as little as two days subsequent to the CDP hearing request being sent. There is a little trick to getting such fast action which is explained in the IRS Terminator package. This makes it possible for the employee to never miss a full paycheck and for a bank depositor who is subject to an IRS bank levy to retrieve their funds.
It is not difficult to block an IRS levy by timely requesting a CDPH (Collection Due Process Hearing) as provided in 26 U.S.C. § 6330(b)(1). However, if right steps are not taken to succeed in the hearing, eventually the IRS will get around to holding the hearing and in all likelihood decide against you and move forward on the levy. The IRS Terminator package is designed to give you the absolute best chance to overcome in your hearing.
It happens often that I have been informed situations where the Internal Revenue Service sent a levy to an employer or financial institution prior to sending the Final Notice of Intent to Levy. It is still workable to ask for a CDPH hearing in a situation such as this and get the collection activity suspended before the IRS takes your paycheck or bank deposits. There are forms in the www.irsterminator.com package whose propose is to competently request a CDPH (Collection Due Process Hearing) in a situation where the statutorily required notice has not been sent.
There are almost certainly few feelings worse than the one that overtakes you when your bank or work place notifies you that they have been served a Notice of Levy by the Internal Revenue Service requiring them to keep most all of your next paycheck or that there is an IRS bank levy on the funds in your bank account. My IRS Terminator package makes available to you with the paperwork you ought to have to render the circumstances as undamaging as possible and ultimately triumph.
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