In order for the Internal Revenue Service to comply with the directives of Congress, they have got to to start with, give you what is called in the statutes a Final Notice of Intent to Levy made according to 26 USC § 6330(a)(1) which provides in pertinent part that no levy may be made on any possessions or right to property of any person unless the Secretary has advised such person in writing of their entitlement to a hearing under this section in advance of such levy being made.
26 USC § 6330(a)(2) provides that the notice required under paragraph (1) shall be handed to you personally; left at the place of 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 30 days before the day of the first levy.
When you accept the notice, it is vital that your request 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 get the aforementioned notice and read it you will see that 26 U.S.C. § 6330(e) provides that as soon as a Collection Due Process 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 CDP hearing is the most effectual way to bring to a standstill an IRS levy on a bank account or paycheck since suspension of collection activity upon such request is mandated by the law.
The IRS has a tendency to try and base your entire hearing upon what you put in that request. It is for this reason I recommend 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 CDPH (Collection Due Process 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 the bank depositor to retrieve their funds.
Almost anyone can stop an IRS levy by timely requesting a CDP hearing as provided in 26 U.S.C. § 6330(b)(1). However, if proper steps are not taken to come out on top in the hearing, eventually the IRS will get around to holding the hearing and in all likelihood hold against you and move forward on the levy. The IRS Terminator package is planned to give you the absolute best chance to be victorious in your hearing.
It has happened frequently that I have found out about situations in which the IRS sent a levy to an employer or financial institution earlier than they sent the Final Notice of Intent to Levy. It is still workable to demand a CDPH hearing in a situation such as this and get the collection activity postponed before the IRS takes your paycheck or funds. 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 comes upon you when your financial institution or employer warns you that they have been mailed a Notice of Levy by the Internal Revenue Service requiring them to keep most all of your next paycheck or deliver the funds in your bank account to them. My IRS Terminator package provides you with the tools you need to render the circumstances as undamaging as possible and ultimately be victorious.
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