A: By law, some property cannot be levied or seized. The IRS may not levy any of your property unless they have determined that they expect there to be net proceeds to apply to the liability. In addition, they may not levy your property on the day you attend a collection interview in response to a summons.
Other items the IRS may not levy include:
School books and certain clothing,
Fuel, provisions, furniture, and personal effects for a household totaling $7,720.*
Books and tools you use in your trade, business, or profession, totaling $3,860,*
Unemployment benefits,
Undelivered mail,
Certain annuity and pension benefits,
Certain service-connected disability payments,
Workers compensation,
Salary, wages, or income included in a judgment for court-ordered child support payments,
Certain public assistance payments, or
A minimum weekly exemption for wages, salary, and other income.
* These amounts are indexed annually for inflation (these amounts are for calendar year 2007.)
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