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Notice of Levy


One possible enforcement actions the IRS may employ is the filing of a Notice of Levy. Generally, an IRS levy is used to take a taxpayer's property held by someone else, if it can be turned over by writing a check. Examples: bank levy, wage levy (wage garnishment), brokerage account levy or levy against business account receivables.

Also, in most states that have state income taxes, an IRS levy can be attached to a state refund check and apply the state refund to a federal tax debt.

Authority to Levy:

Generally, the IRS does not need court authorization to take levy action. However, the IRS is required to have court authorization to enter private premises, if this is necessary, to seize property.

Generally, before an IRS levy can be issued such as a wage garnishment, three legal requirements must be met:

  • The IRS must assess the tax and send you a "Notice and Demand" for payment.
  • You must neglect or refuse to pay the tax.
  • The IRS must send you a Final Notice of intent to Levy at least 30 days in advance of the levy.

Property that cannot be levied:

Certain types of property are exempt from seizure (IRS levy) by Federal law. They include all of the following items:

  1. Wearing apparel and school books.
  2. Fuel, provisions, furniture, and personal effects for a head of household, that total up to $6,250.
  3. Books and tools you use in your trade, business, or profession, that total up to $3,125.
  4. Unemployment benefits.
  5. Undelivered benefits.
  6. Undelivered mail.
  7. Certain annuity and pension benefits.
  8. Certain services-connected disability payments.
  9. Workmen's compensation.
  10. Salary, wages, or other income that have been included in a judgment for court-ordered child support payments.
  11. Certain public assistance payments.
  12. Assistance under the Job Training Partnership Act.
  13. Deposits to the special Treasury fund made by members of the armed forces and Public Health Services employees who are on permanent duty assigned outside the United State of its possessions.
  14. A minimum weekly exemption for wages, salary, and other income based on the standard deduction plus the number of allowable personal exemptions divided by 52.


How to file a claim for reimbursement when IRS made a mistake in levying your account or misplaced your check. You may be entitled to be reimbursed for fees your bank charged you because IRS made a mistake when they levied your account

Administrative review:

You have the right to an administrative review of our seizure action when the IRS has taken your personal property that you need to maintain your business

D R Sullivan & Company can prevent IRS levy actions by negotiating for an Installment Agreement. While in an installment agreement, in most cases, the IRS will not take enforced collection actions such as bank levies and wage garnishment. If you can not afford to make a monthly payment and alternative may be an Offer in Compromise.

Get immediate tax help by contacting us toll free at 877-426-3121 for a Consultation. Or fill in the following form to request a confidential tax analysis. Online Form








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