Topic: Levy: Seizure of Property (Part V) Reasons the IRS may return seized (“levied”) property The IRS may return your seized property if: • The seizure was premature, • The seizure was in violation of the law, • Returning the seized property will help their collection of your debt, • You enter into an Installment…

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Topic: Levy: Seizure of Property (Part IV) The IRS will “release” a levy if it was issued improperly… The IRS will also release a levy if it was issued improperly. For example, they will release a levy if it was issued: • Against property exempt from seizure, • Prematurely, • Before the IRS sent you…

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Topic: Levy: Seizure of Property (Part III) Reasons the IRS will “release” a levy The Internal Revenue Code specifically provides that the IRS must release a levy if they determine that: • You paid the amount you owe, • The period for collection ended prior to the levy being issued, • It will help you…

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Topic: Levy: Seizure of Property (Part II) How to appeal a proposed seizure (“levy”)? Taxpayers can request a Collection Due Process hearing within 30 days from the date of their Notice of Intent to Levy and Notice of Your Right to a Hearing. They should send their request to the address on their notice. For…

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