26 U.S.C. § 6330(e) contains a provision that is little celebrated and underutilized by people facing off with an Federal tax levy of their bank account or paycheck. That subsection provides in pertinent part:
“(e)  Suspension of collections and statute of limitations
“(1) In general
“… if a hearing is requested under subsection (a)(3)(B), the levy actions which [...]

IRS Terminator Overview 1: Give the IRS a New Year They Will Never Forget!
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