How Do I Stop an IRS Levy On My Bank or Employer?
In order for the IRS to comply with the law, they must first give you what is called a Final Notice of Intent to Levy pursuant to 26 USC § 6330 which provides in pertinent part (my emphasis added):
(a) Requirement of notice before levy
(1) In general
No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.
26 USC § 6330 provides this respecting the timing and manner of service of the notice (my emphasis added):
(a)(2) Time and method for notice
The notice required under paragraph (1) shall be—
(A) given in person;
(B) left at the dwelling or usual place of business of such person; or
(C) sent by certified or registered mail, return receipt requested, to such person’s last known address;
not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period.
When you receive the notice, it is VERY important that your request for the hearing be made timely. 26 USC § 6330(a)(3) specifies that the information included with the notice the IRS sends you shall include (my emphasis added):
“The notice required under paragraph (1) shall include in simple and nontechnical terms—
(B) the right of the person to request a hearing during the 30-day period under paragraph (2);”