IRS Forgets Step On Levies


Internal Revenue Manual 5.11.1.2.1 states: Note: When a notice of levy is issued to a third party, it is a third party contact. Unless an exception applies, IRC 7602(c) states taxpayers must be given reasonable notice the Service plans to make such contacts to collect delinquent tax. Make sure the taxpayer has been advised of [...]

November 23rd, 2008 by admin 
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