When will the IRS levy?

The IRS must jump through 3 procedural hoops before a levy may lawfully issue. 

1. The IRS must first assess the tax and issue a tax bill and "Notice and Demand for Payment;" 

2. The IRS must will issue a "Notice of Intent to Levy" (this is not to be confused with the 3rd document, below);

3. The IRS must issue a "Final Notice of Intent to Levy."  This document is the one to really pay attention to.  It defines certain procedural rights the taxpayer has before a levy will issue, including the right to a Collection Due Process Hearing (or CDP).  A taxpayer must request a CDP within 30 days of the notice to stop a levy from issuing.

If you have received any of the above notices, time is of the essence.  You need to talk to a licensed lawyer in your area who deals with the IRS every day.  Call OKC lawyer for taxes, Travis Watkins, at 405-607-1192, before it's too late!

Travis Watkins
Senior Tax Attorney