The IRS usually does a levy only when the following three conditions have occurred:  
 
 It has assessed the tax and sent you a Notice and Demand for Payment, 
 You neglected or refused to pay the tax, and 
 It sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy. The IRS usually sends this notice to your last known address by certified mail, return receipt requested, but it may give this notice to you in person, or leave it at your home or your usual place of business.

Elden Sodowsky provides answers for the most frequently asked questions by clients.

 


Q: When will the IRS do a levy?

A: The IRS usually does a levy only when the following three conditions have occurred:

  • It has assessed the tax and sent you a Notice and Demand for Payment,
  • You neglected or refused to pay the tax, and
  • It sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy. The IRS usually sends this notice to your last known address by certified mail, return receipt requested, but it may give this notice to you in person, or leave it at your home or your usual place of business.


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