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Posts Tagged ‘Collection Due Process Hearing’

The writer of a blog post I came across about an IRS difficulty seemed to be a woman. She writes:

“I used to owe the IRS about 25,000 dollars, that’s with fees and penalties and with no hope of getting the bill down.”

This gal should ponder that we have a right to live and the government can’t tax rights; or our very right to exist. Most of the public doesn’t know this though, including IRS agents. She continued:

“First we tried monthly payments and that did not work out. Then the IRS levied our pay check from work leaving us with 400 dollars to live on.”

This could have never happened if this woman had known about my IRS Terminator package. She could have studied up on how to request and succeed at a Collection Due Process Hearing, implemented what she learned, and all tax collection action would have come to a standstill; including the garnishment of her pay. The writer continued:

“At that time we had seen an ad in the paper for Harrison Grave that will help people get rid of the IRS problems. We went to see them, not knowing that this was not even their official office but a temporary leased office. They told us it would cost total of 2,000 dollars to help us. We were so scared and had no idea what to do, so we accepted and began making payments to them to help us talk to the IRS.”

In Houston, Texas on July 12, 2005, Steven T. Miller, Commissioner TE/GE gave a speech to IRS Tax Forums saying the following:

“I want to salute our partners who have been such a big help at these forums. I want to thank, in alphabetical order, the American Bar Association, the American Institute of Certified Public Accountants, the National Association of Enrolled Agents, the National Association of Tax Professionals, the National Society of Accountants, and the National Society of Tax Professionals.”

Mr. Miller told those attending that he wanted to help them out  and that the help he was was assuring them of would take the shape of continuing to develop the IRS’s electronic and information services, updating the Service’s computers, and vigorously enforcing the law against the unscrupulous few who threaten the integrity of their/our business.

This looks like clear proof that orgainizations like Harrison Grave are really the IRS’s collaborators in collecting taxes. Maybe this is why no steps were taken by them to end the levy. The writer continued:

“We submitted the information they needed to began the process and after nine month and still did not hear anything from the Harrison and Grave people we called them asking for an update on what was going on. Needless to say they gave us the run around. I even drove to their office in NC to see them and still no results. They took our 2,000 and did nothing for us. When I called them at that time and told them the IRS is Levy our pay check they said “We have a special team working on your case to stop the Levy’s.” That was all a lie. The IRS levied our second pay check… I knew Harrison Grave was a joke…”

Distressing stories such as this are why citizens in a position of having overdue taxes, unfiled returns, or returns filed under what is considered by the mainstream as  an abnormal theory of law such as a Cracking the Code return should get ready by studying in advance how deal with a notice of levy.

Follow me on Twitter.com/legalbear See you there.

Did the IRS Levy Your Bank or Employer?

There are probably not many feelings worse than the one that happens when your financial institution or your work give notice you that they have been served a Notice of Levy by the Automated Collections at the IRS allegedly ordering them to keep most all of your next paycheck or deliver the funds in your bank account to them. Actually, if the IRS has complied with the law, a Notice of Levy should never be a surprise. 26 USC § 6330 provides in pertinent part:

(a)  Requirement of notice before levy
(1) In general
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. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.

26 USC § 6330 provides this respecting the timing and manner of service of the notice:

(a)(2)  Time and method for notice
The notice required under paragraph (1) shall be-
(A) given in person;
(B) left at the dwelling or usual place of business of such person; or
(C) 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 with respect to the amount of the unpaid tax for the taxable period.

When you get the aforementioned notices and study them timely, you should see that 26 U.S.C. § 6330(e) provides that as soon as a Collection Due Process Hearing (CDPH) 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…” This provision renders the request for a Collection Due Process Hearing (CDPH) a extremely effectual means to end an IRS levy on a bank account or paycheck.

In the instance in which a levy was received by an employer but the notice had not been served as required by the above statutes, I have seen the IRS fax a release of levy to an employer in as little as two days subsequent to CDPH hearing request being sent. Now, employees knowledgeable about these provisions in the Internal Revenue Code (IRC) will be able to get all of their pay while the hearing is pending. Almost anyone can bring a halt to an IRS levy by timely requesting a CDPH hearing as provided in 26 U.S.C. § 6330(b)(1). I make available the forms to competently request a CDPH hearing in a situation where the statutorily required notice has not been sent at www.irsterminator.com.

When you receive the notice, it is VERY important 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:

“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);”

However, if the IRS never served you with the required notice, it is impossible to find out when the 30 day period begins and ends. The free videos at www.irsterminator.com explain how to inform the IRS that their failure to serve you with the statutorily required notice renders your request for a hearing timely and entitles you to the suspension of collection activities including the levy at your bank or employer. Discussed on those videos are plans that I have come up with to keep collection activity suspended permanently which is the challenging part.

In order for the Internal Revenue Service to abide by the edict of Congress, they have got to first Certified Mail 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 relevant part that no levy may be made on any assets or right to property of anybody unless the Secretary has warned such person in writing of their right to a hearing under this section before 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 residence 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 take delivery of the notice, it is crucial 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 are given the aforementioned notice and read it you will see that 26 U.S.C. § 6330(e) provides that as soon as a CDPH (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 Collection Due Process Hearing is the most successful way to block 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 very strongly 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.

It is not difficult to block an Internal Revenue Service levy by timely applying for a CDPH as provided in 26 U.S.C. § 6330(b)(1). However, if appropriate 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 designed to give you the absolute best chance to succeed in your hearing.

It happens often that I have been told circumstances wherein the Internal Revenue Service sent a levy to an employer or bank  sooner than they sent the Final Notice of Intent to Levy. It is still feasible to demand a CDPH hearing in a situation such as this and get the collection action put off before the IRS takes your paycheck or bank deposits. There are forms in the www.irsterminator.com package designed to competently request a CDPH in a situation where the notice required by law has not been sent.

There are probably few feelings worse than the one that overtakes you when your financial institution or work place give you notice that they have been served or mailed with a Notice of Levy by the IRS instructing 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 it is essential to have to render the situation as harmless as possible and eventually prevail.