IRS levy - Tax Attorney  Levy Help

Offer in Compromise

     Offer in Compromise IRM

IRS Levy - Bank Levy

IRS Bank Levies

IRS Wage Garnishment

IRS Wage Levy Release Guarantee 

IRS Levy Abuse and Reports

IRS Collection Statements:  Forms 433A, 433B, 433F, 656 ... Payment Options

Collection Standards - IRS

Tax Problem Consultation - Can't Pay? Don't Owe?

Installment Agreements

Innocent Spouse

Trust Fund Recovery Penalty

TaxSOS - Tax Problem Blog

Tax Problem Solutions

Client Results-Taxpayer Savings

Bankruptcy and Offer in Compromises

Prepare Your Taxes on line-efile

IRS Tax Forms

IRS Tax Publications

IRS Tax Tips 2014 

IRS Tax Tips 2013 

Tax Tips, Tax Guide,  IRS Penalty Reduction & Financial Calculators 

Income Tax Return Preparation

Tax Attorney Biography

IRS Manual

IRS Financial Analysis Manual

     Version Feb  2012

     Version May 2004   

     Version   Nov. 2000

Additional Tax Collection Topics

State Taxes

Tax Court

Tax Links

California Franchise Tax Board

California Sales Tax

Taxpayer Advocate

SEARCH - TaxSOS

LEGAL DISCLAIMER

Payment Options

IRS Collection Statute of Limitations: 

    Regs - TD 9284

Collection Due Process

Collection Due Process Cases:

     CDP  NFTL - Final Regs

     CDP Levy-Final Regs Amend

Community Property 

Civil Air Patrol

Venturing Crew

Sitemap

 

 

 

 

Divine Mercy

Prayer to St. Jude

 

 

 

 

 

 

IRS Levy -  IRS Bank Levy; IRS  Wage Garnishment - Tax Seizure: IRS and California taxing authorities - seizures, levies, liens, tax problems.

Stop IRS tax levies, bank levies and wage garnishments with professional help from TaxSOS.com. Call for a free consultation today 866-482-9707. Team up with a tax lawyer who has over 25 years of experience.   For immediate levy and garnishment  release help call 866-482-9707 or submit your IRS levy relief form by clicking here

Read about current IRS Levy abuse here.

See how with the power of IRS levies, the IRS held taxpayer's hostage during the government shutdown.

How does an IRS Levy / IRS Wage Garnishment work?

"Unlike other levies, a levy on a taxpayer's wages and salary has a continuous effect. It attaches to future payments, until the levy is released. Wages and salary include fees, bonuses, commissions, and similar items. All other levies only attach to property and rights to property that exist when the levy is served." (per IRS IRM). An example is provided showing that if "your bank account is levied, it only reaches money in the account when the levy is served. It does not reach money deposited later." Additional explanation is provided at this IRS levy link, including amounts exempt from levy.

What if your Employer Threatens to Fire you because of a Levy?  The IRM advises that such may be a violation of federal law, subjecting an employer to fine and potential imprisonment. See discussion here at 5.11.5.2. Of course the reality is that such doesn't pay your bills when you need the funds. And with the economy, other "reasons" to terminate employment are not hard to come up with. 

Bank Levies:

A bank must wait 21 calendar days after an IRS levy is served before sending payment. Then, on the next business day, it must turn over the taxpayer's money. To read more about IRS bank levies, click here.

What if a levy on your wages is causing your family a hardship? The IRS may release a levy, but that doesn't mean that you are exempt from paying the balance. Call TaxSOS.com to seek immediate relief.

How does the Federal Payment Levy Program work?

     Under this program, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS (financial Management Service). The following is a list of federal payments that can be levied through the FPLP:

  • federal employee retirement annuities,
  • federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
  • federal employee travel advances or reimbursements,
  • certain Social Security benefits paid to you,
  • some federal salaries, 
  • Medicare provider and supplier payments.
  • Railroad Retirement Board benefits paid to you.

      For more information on the FPLP see this link:

    If  you owe the IRS back taxes, you may have already experienced an IRS levy, IRS wage garnishment, seizure, or suffered from the filing of an IRS tax lien.  In that case, your immediate objective is to get relief from the IRS levy or IRS wage garnishment. Your long term plan may involve an Offer in Compromise, installment agreement, innocent spouse relief, or other tax resolution.  As an experienced tax attorney, I work with taxpayers and the IRS to arrive at solutions so that you can get your life back. The IRS levy relief consultation is free.  

    A copy of the IRS  Internal Revenue Manual Provisions concerning IRS levy on wages, salary and other income are here.

    The IRS is asking depositaries (banks, credit unions, savings and loans, and similar institutions) to review and understand the responsibilities associated with processing levies

    You can put over 25 years of IRS levy relief experience on your side.   All you have to do is to pick up the phone and call me to discuss your IRS levy or other IRS problem.  Reading on the internet about an IRS levy is one thing, but when you need help NOW, you need someone experienced in trench warfare with the seizure arm of the IRS.  You need a solution for your wage garnishment or bank levy.  The call is free. 

    Read about how IRS Levy practice harms Taxpayers who are experiencing Economic Hardship - See National Taxpayer Advocate's FY 2011 Objectives Report to Congress, (go to page 18 of report) Copy of Report is at TaxSOS.com. Enter with this link to see portion dealing with IRS levy.  As discussed in the Advocates report, for the IRS to proceed with an IRS levy where there is economic hardship is not only an abuse of discretion (CDP hearing), but is wrong as a matter of law, even if the taxpayer hadn't filed all required tax returns. See related tax court case concerning IRS levy and economic hardship  Kathleen A. Vinatieri

    The Internal Revenue Code authorizes the Internal Revenue Service (IRS) to collect taxes by levy upon a taxpayerís property or rights to property if the taxpayer neglects or refuses to pay the tax within 10 days after receiving a notice and demand to pay the tax. The IRS can levy a taxpayerís salary and wages, bank accounts, or other money that is owed to the taxpayer.  An IRS levy on your bank account or an IRS wage garnishment can result in economic hardship. It can render you unable to pay critical business and personal expenses.  

    These type of seizure actions are very easy for the IRS to accomplish. The IRS wanted your attention, and now they have it. Of course, the consequences upon you and your  family are immediate, and many times devastating.  My law practice is devoted to IRS tax collection matters. An IRS levy or garnishment is an urgent matter. 

    IRS levy and IRS Wage Garnishment War Room - Stories of the American Taxpayer along with actual case studies (below).

    You Need Professional Help:

    The frustration and devastation which Americans feel when hit by an IRS levy, Wage garnishment, Wage levy, Pay levy or IRS Tax Levy, by whatever name you call it in your panicked response, is very real - and you are not alone. Unless you have been subjected to such economic and savage personal attack, you probably canít begin to relate. The checks you wrote are bouncing, bank charges are mounting and your family needs food. The housing needs to be paid and the utility company is threatening to shut off your electric power. The IRS levy or Wage  Garnishment is causing additional damage.

    You previously put off responding to the prior notices from the IRS - rationalizing that you will get to it "later". Well, "later" has come. You call the IRS and they want your name, social security number and bank account information. You explain that they already have it because the IRS levy just cleaned out your entire bank account. Or, they ask "where do you work". Again, they have the information because your pay check has been nailed by the IRS garnishment. The IRS continues to ask you an onslaught of questions about your financial situation (e.g., your rent amount, your utilities, where you work, where your spouse works, etc...). You begin to feel that the IRS person is merely regurgitating questions to you and is robotically typing your information into a computer system. You wonder - are they even thinking? But, you need the IRS levy release or wage garnishment release. The scary reality is that in many cases the IRS employee is just keypunching and are waiting for the computer to give them an answer. Moreover, many times they arenít even entering your data correctly. Your "sixth sense" tells you that something isnít right. But you continue on. You answer the questions without preparation and review of your actual information and the law. You feel that being cooperative will help you get the IRS levy release or Wage garnishment release.

    What have you done to yourself? In reality, you have provided the IRS with a roadmap to assets and income sources for future IRS levy and IRS seizure action. Further, without proper factual review and legal analysis before calling, you were not prepared, and have not taken into account all of your necessary living expenses and legal provisions. The result, the IRS employee advises you that you must pay a certain amount per month which you actually canít afford. You agree to the number out of desperation to merely get some relief from the IRS levy or Wage garnishment. For the moment, however, your are glad to get the IRS off of your back.

    What has the IRS done to you? The IRS has set you up to fail. The problem: your "agreement" wasnít based upon economic reality and most probably doesnít involve a long term plan of action to resolve your tax problem. You struggle through the year. When the due date comes for the tax return, you file your tax return with a balance due and canít pay. You again delay proper response. You donít know what to do and are paralyzed.. You default your agreement and the IRS again issues another IRS levy or Wage garnishment.  Now when you call, the IRS condescendingly states - "you had an agreement before and didnít live up to it". Now, the IRS refuses to release the IRS levy or Wage garnishment.  

    Read about some actual IRS levy/ IRS Wage Garnishment case studies (see if this sounds like you).  

                   - Some IRS employees should be unemployed.

    For immediate levy and garnishment release help click here. In most cases, TaxSOS.com can obtain your IRS levy release, IRS wage levy release or IRS wage garnishment release within 1 to 3 days.

    The skills of an experienced tax attorney are essential.

    If you desire assistance, please contact TaxSOS.com to resolve your IRS levy or IRS wage garnishment problem. Call for a free consultation:  1-866-482-9707.  

    Click here for a free IRS Levy or IRS Wage Garnishment consultation using the TaxSOS.com internet form.

    Click here to learn about the TaxSOS.com Wage Levy Release Guarantee.

    More Information about IRS Levy / IRS Wage Garnishment : 

       1.       Due Process in IRS Collection Actions IRS Restructuring and Reform Act of 1998 - Collection Due Process (Explanation in Report)

               Final Regulations

              26 CFR 301.6320 -  Notice and Opportunity for Hearing upon Filing of   Notice of Lien

               26 CFR 301.6330 - Notice and Opportunity for Hearing before Levy

       2.     Release of Levy - uncollectible, significant hardship

       3.     IRS Pre-Seizure and Sale Considerations (restrictions, approval process, prohibitions etc...).

       4.    Social Security Benefits subject to Levy

       5.    IRS Levy on Principal Residence - Final Regulations March 28, 2005

             - IRS Office of Chief Counsel - Change in Pre-Review Requirements for Suit Letters Requesting Judicial Approval of Principal Residence Seizures (May 19, 2005) PDF File

    Above limited information is intended for informational purposes only.  If legal advice or other expert assistance is required, the services of a competent professional should be sought, and this general information should not be relied upon without such professional assistance.

    When the IRS wants you ... you want TaxSOS.com 

    For assistance please contact A. Nathan Zeliff, Attorney at Law

    Read Actual Stories of the American Taxpayer

    TO MAIN PAGE