Topic: IRS and Passports – Alert!! IRS action affecting passports The Fixing America’s Service Transportation (FAST) Act of 2015, enacted by Congress and signed into law on December 4, 2015, requires the Internal Revenue Service to notify the State Department of taxpayers certified as owing a seriously delinquent tax debt. Seriously delinquent tax debt means…

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Topic: Summons – How the IRS Gathers Information (Part II) If the IRS serves a third-party summons to determine your tax liability, you’ll receive a notice indicating that we’re contacting a third party. Third parties can be financial institutions, record keepers, or people with information relevant to your case. They won’t review their information or…

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Topic: Summons – How the IRS Gathers Information (Part I) Summons: Used to secure information If the IRS is having trouble gathering information to determine or collect taxes you owe, they may serve a summons. A summons legally compels you or a third party to meet with an officer of the IRS and provide information,…

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Topic: Levy: Seizure of Property (Part VII) Wrongfully Seized Property – How to recover economic damages If the IRS wrongfully seized your property, they lost or misplaced your payment, or there was a direct debit Installment Agreement processing error and you incurred bank charges, they may reimburse you for charges you paid. For more information,…

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Topic: Levy: Seizure of Property (Part VI) Information on Seized Property: A. How to recover seized (“levied”) property that has been sold… To recover your real estate, you (and anyone with interest in the property) may recoup it within 180 days of the sale by paying the purchaser what they paid, plus interest at 20%…

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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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Topic: Levy: Seizure of Property (Part I) Property that can’t be seized (“levied”) by the IRS Certain property is exempt from seizure. For example, the IRS can’t seize the following: unemployment benefits, certain annuity and pension benefits, certain service-connected disability payments, worker’s compensation, certain public assistance payments, minimum weekly exempt income, assistance under the Job…

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