There is a blog post about IRS miscues here. This is a woman who graduated from Penn State. She considers herself to be a Nittany Lioness. She says:
“…the IRS money is owed by the son-in-law. The IRS plunged and seized the entire refund to apply ti the past due taxation when the kids had their taxes done this past Spring time. 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 woman is right on! When she keeps reviewing the i-net, eventually she will come to my free IRS Terminator videos that show how to release the levy on her son-in-law’s bank account. The issue that no notice was sent is a very good one to raise. It is one that I have given considerable thought too seeing it is something that occurs frequently. 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…
(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…appeals therein will be pending and shall be postponed until the period during which such hearing.”
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 many people are taking advantage of Collection Due Process Hearings meaning the time the hearing is pending could be a long, long 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 should do is obtain my IRS Terminator package and learn both how to request the hearing when no notice has been sent; and, greatly increase her son-in-law’s chances at winning the hearing. If the requester doesn’t make a futile oral disagreement in the hearing, the tax will resume.
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