CDPH Hearing Issues Gone Bad #1 26 U.S.C. § 6330(e) contains a provision that is little known and underutilized by people facing an IRS 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 [...]

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 [...]