Tax Levies | IRS Levy Help | San Diego
Updated: Jun 27, 2019
STOP IRS TAX LEVIES - SAN DIEGO - LEVY HELP
Stop IRS Tax Levies - IRS Levy Help - San Diego An IRS tax levy (#IRSgarnishment), under United States Federal Tax Law, is an administrative action by the Internal Revenue Service (IRS) under statutory authority. It is unnecessary for the IRS to go court, to seize property to satisfy a tax liability.
The IRS Tax Attorneys at Flat Fee Tax Service, Inc. are physically located in San Diego, California with an affiliate office in Palm Beach, Florida. This allows our IRS tax relief firm service taxpayers throughout the USA.
We take calls from 8 A.M. Eastern time until 5 P.M. West Coast time. We also pick-up phone calls on Saturdays.
IRS TAX LEVY PHONE NUMBER: 1-866-747-7435
Our Tax Attorneys have stopped IRS wage garnishments and had an IRS levies released for clients located throughout the United States. If you have a phone, an email and or a fax, our experienced IRS tax relief firm can help you.
An IRS tax levy (#IRSwagegarnishment) "includes the power of asset seizure by any means".
1. No court permission is required for the IRS to execute a section 6331 levy.
2. For taxpayers with a serious tax debt owed to the IRS, the most feared weapon in the IRS arsenal is the wage garnishment or IRS bank levy (#IRSlevy). Using the powers granted to the IRS in the Internal Revenue Code, the IRS can levy upon wages (wage garnishment), bank accounts, social security payments, veteran's pensions, accounts receivables, insurance proceeds, real property, and, in some cases, a personal residence.
Under Internal Revenue Code section 6331, the Internal Revenue Service can “levy upon all property and rights to property” of a taxpayer who owes a Federal tax debt. The IRS can levy upon assets that are in the possession of the taxpayer, called a seizure, or it can levy upon assets in the possession of a third party, a bank, a brokerage house, etc. All future statutory references will be to the Internal Revenue Code unless noted otherwise.
THE IRS TAX RELIEF TEAM LED BY THE TAX ATTORNEYS AT
FLAT FEE TAX SERVICE, INC.
CAN STOP AN IRS TAX LEVY ON WAGES IN ONE DAY
IRS TAX LEVY PHONE NUMBER:
According to the U.S. Supreme Court, the power of administrative levy for federal taxes dates back to the year 1791. (Bet you didn't know that)
3. The Fifth Amendment of the Constitution forbids the government (whether state or federal) from taking an individual’s property without due process of law. This rule applies to an IRS levy. To comply with the U.S. Constitution, the IRS must provide the taxpayer notice of the coming levy and an opportunity to be heard.
PLEASE NOTE: THE IRS CAN SEND A NOTICE TO ANY ADDRESS THEY HAVE ON FILE FOR YOU.
IT IS NOT NECESSARY THAT YOU ACTUALLY RECEIVE THE IRS NOTICE. THE IRS ONLY HAS THE OBLIGATION TO MAIL IT.
4. Under §6330(a)(2), the IRS must send to the taxpayer a notice by either personal hand delivery, or through certified mail, or left at the taxpayer's usual place of business. The notice must arrive at least thirty days prior to the levy taking place.
However, if the taxpayer is (1) planning to depart from the United States, or conceal himself or herself; (2) planning to place his property beyond the reach of Commissioner by concealing it, by dissipating it, or by transferring it to other persons; or (3) financially imperiled, under 26 U.S.C. § 6331(a), the IRS may determine the collection of the tax is in jeopardy and may immediately make a levy after serving notice and demand for payment of the tax. In such cases, notice of the jeopardy levy need not be served upon the taxpayer until after the levy has already been served on the levy source such as the taxpayer's bank.
5. The “Notice of Intent to Levy” must include “in simple and non-technical terms the right of a person to request a hearing during the 30 day period” before the levy will be effective. This hearing is referred to in IRS correspondence as the “Collection Due Process” or CDP hearing. The notice will include the IRS Form 12153 which the taxpayer can fill out and mail in to request a hearing. A taxpayer is entitled to one CDP hearing for each tax period (tax year) to which the levy applies.
The "Collection Due Process" hearing must be held before a neutral, impartial hearing officer “who has had no prior experience with the respect to the unpaid tax”.
6. At the "Collection Due Process" hearing the taxpayer can raise challenges to the collection actions, may seek innocent spouse relief, and may present alternative collection actions such as installment agreements or an IRS settlement through the Offer in Compromise program.
Under certain limited circumstances the tax debtor may challenge the underlying tax liability.
If the taxpayer is unhappy with the decision at the CDP hearing, he or she may contest the decision by filing a petition with the United States Tax Court within 30 days of the adverse determination.
7. If none of the above procedures effectively stops your tax levy, the IRS can proceed to take the property of the taxpayer. The IRS can levy on most items of property (wages, bank accounts, 3rd party payments, your car, jewelry, rental payments, etc.) subject to limits imposed under section 6334.
The list of property exempt from levy is short, and may not apply to some taxpayers. Once the IRS has the “green light” to levy, it can then demand that the taxpayer's employer send a portion of the taxpayer's wages to the IRS. The IRS can order a bank at which the taxpayer holds an account to send the proceeds in the bank account to the IRS. Upon being given notice of levy, the bank must preserve that property until it is turned over to the IRS or run the risk of paying the depositor's tax bill pursuant to 26 U.S.C. § 6332(d)(1). You have twenty-one (21) days to get your money back from a bank levy. the twenty-one days includes Saturdays, Sundays and holidays.
8. Social Security, Social Security Disability (SSDI) and Veteran's Pension proceeds and state and federal tax refunds can be levied easily. Under the Federal Payment Levy Program (FPLP), the IRS can take at least 15% of your Social Security or Veteran's pension check.
9. Under §6334(e) a tax levy is allowed on principal residences under certain circumstances. In order to take a principal residence, the IRS must go to court and seek the permission of a federal magistrate to levy a house in which the taxpayer lives. However, under no circumstances can the IRS levy on a personal residence if the total amount owed is equal to or less than $5000.
AN IRS WAGE GARNISHMENT
10. The IRS can demand of an employer that a portion of the wages of a tax debtor be sent directly to the IRS. Section 6334 does allow for an exempt amount that must remain outside of the levy. That amount is relatively small, sometimes leaving delinquent taxpayers with hardly enough to satisfy their regular living expenses.
THE GOAL OF THE IRS IS TO BRING A TAXPAYER TO THEIR KNEES WITH A WAGE GARNISHMENT
A tax levy in the form of garnishment upon wages is considered to be a continuous levy, i.e. it needs to be applied only once and will be applicable to future wages until either released by the IRS under §6343 or the debt is fully paid. So as future wages are earned, no additional levy action is necessary by the IRS to take a large portion from them.
Distinguish this from a bank account levy. Once the money in the bank account has been sent by the bank to the IRS, any future deposits can only be reached with additional levy action by the IRS.Section 6343(a)(1)(d) of the Internal Revenue Code and Treasury Regulation section 301.6343-1(b)(4) afford a debtor the opportunity to keep more of his or her money if the garnishment would create an economic hardship.
10. Firing an employee to avoid handling a Tax levy may be a criminal offense. Federal law provides for a fine of up to $1,000 and imprisonment for up to one year on an employer who willfully fires an employee in connection with an IRS wage garnishment of the employee's earnings.
THE IRS SETTLEMENT KNOWN AS AN OFFER IN COMPROMISE
11. Under federal tax regulations, “[t]he IRS will not levy against the property or rights to property of a taxpayer who submits an offer to compromise, to collect the liability that is the subject of your Offer in Compromise (OIC) during the period the settlement offer is pending, for 30 days immediately following a rejection of the offer, and for any period when a timely filed appeal from the rejection is being considered by Appeals.”
FLAT FEE TAX SERVICE, INC. CLIENTS HAVE A 96% OFFER IN COMPROMISE SUCCESS RATE.
THE NATIONAL AVERAGE
(PER IRS) IS 42%.
12. Once the IRS decides that an Offer in Compromise (#IRSsettlementagreements)) is processable (TAKES 5 MONTHS) and that the Offer in Compromise (OIC) includes all the paperwork and forms properly filled out, the IRS must stop your tax levy under §6331. If your Offer in Compromise is missing documents or forms, however, the IRS can return the paperwork to the debtor as un-processable, and can then levy or garnish her property. Should the IRS return your Offer in Compromise back to you, the taxpayer, as "un-prcessable", the IRS won't tell you is wrong with your Offer in Compromise submission.
IT IS OUR QUALIFIED OPINION THAT YOU SHOULD HAVE AN IRS TAX ATTORNEY TO HANDLE YOUR TAX LEVY AND
OFFER IN COMPROMISE.
13. Internal Revenue Code section 6015(e)(1)(B) prohibits the IRS from levying taxpayers who have a pending claim for innocent spouse relief.
There you have it. What you should know regarding an IRS tax levy. Now, it is up to you. Do you want to keep you paycheck or not? If you do, call the IRS tax relief team at
Flat Fee Tax Service, Inc.