In a blog post about IRS miscues I came across a woman who graduated from Penn State who considers herself to be a Nittany Lioness wrote:
“…the IRS money is owed by the son-in-law. When the kids had their taxes done this past spring, the IRS swooped in and confiscated their entire refund to apply it to this past due taxation thing. But it wasn’t enough to pay the whole debt off so now, they are holding their checking accounts hostage, trying to abscond with every penny of their income for this month and next month as well in order to pay off this debt to the government.
“What I’ve read about this procedure thus far it does say that the IRS has to give a notice to individuals when they are going to do this by sending them a certified letter to let them know about their plans. However, they screwed up and never sent said certified letter -or if they did send it, it was never received, never signed for them.”
This lady has got it right! As she goes on surfing the i-net, in due course she is going to come across my gratis IRS Terminator videos that explain how to get rid of the IRS levy on her son-in-law’s bank account. The fact that no notice was sent is very important because when the IRS does not send a notice they are foreclosed from levying. Here’s what the law says in 26 USC § 6330(a)(1):
“No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made.”
When her son-in-law was not sent the notice, he missed out on knowing about the following:
“The notice required under paragraph (1) shall include in simple and nontechnical terms…
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(B) the right of the person to request a hearing during the 30-day period under paragraph (2);”
If the Nittany Lioness’ son-in-law had been studying up on the necessity of the notice and the right to request a hearing, here is what he could have learned from 26 USC § 6330(e)(1) or the notice he was supposed to have been sent:
“…if a hearing is requested under subsection (a)(3)(B), 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.”
The son-in-law could have the use of his bank accounts and incoming funds during the whole time the hearing was pending. Collection Due Process Hearing officers are very busy because each time someone requests a Collection Due Process Hearing they must do a lot of research meaning the time the hearing is pending could be quite some time. The Nittany Lioness continues:
“I need to try to calm down, get some sleep (hopefully), rest my eyes so I can see to try and read more of their claptrap on line, help Mandy find some legal help to at least return some smidgen of income to the kids so they won’t get hit then with bouncing checks that were already written and in process when this notice arrived.”
What this writer ought to do is obtain my IRS Terminator package and learn both how to ask for the hearing once no notice has been sent; and, momentously increase her son-in-law’s chances at winning the hearing. If the requester doesn’t make some pretty good arguments in the hearing, the IRS levy will resume.
http://www.legalbearsblog.com has over a hundred posts about the chenanigans going on in the IRS and lots of information about your rights and how to keep them. You might want to subscribe to it. 