In order for the Internal Revenue Service to comply with the law, they have the duty to initially give the subject of the levy what is called a Final Notice of Intent to Levy pursuant to 26 USC § 6330(a)(1) which provides in applicable part that no levy may be made on any possessions or right to property of anyone except the Secretary has advised such person in writing of their entitlement to a hearing under this section prior to such levy being made.

26 USC § 6330(a)(2) provides that the notice required under paragraph (1) shall be given in person; left at the dwelling 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 thirty days before the day of the first levy.

When you receive the notice, it is critical that your application 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 take delivery of the aforementioned notice and read it you will see that 26 U.S.C. § 6330(e) provides that as soon as a CDP 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 Collection Due Process Hearing is the most successful way to halt 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 highly 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 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 levy by Federal tax authorities by timely applying for a CDP hearing as provided in 26 U.S.C. § 6330(b)(1). However, if right steps are not taken to  triumph in the hearing, eventually the IRS will get around to holding the hearing and in all likelihood rule against you and move forward on the levy. The IRS Terminator package is planned to give you the absolute best chance to prevail in your hearing.

More than once I have been informed situations where the Federal tax authorities sent a levy to an employer or financial institution  sooner than they sent the Final Notice of Intent to Levy. It is still viable 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 designed to competently request a Collection Due Process Hearing in a situation where the notice required by law has not been sent.

There are possibly few feelings worse than the one that overtakes you when your financial institution or employer tells you that they have been served a Notice of Levy by the Federal tax authorities requiring them to keep most all of your next paycheck or deliver the funds in your bank account to them. My IRS Terminator package makes available to you with the authority you must have to render the situation as harmless as possible and finally prevail.

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