A: 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!
The Law Offices of Travis W. Watkins, P.C.
6402 N. Santa Fe, Suite B
Oklahoma City, OK 73116
Phone: 405.607.1192
Toll Free: 800.721.7054
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The Law Offices of Travis W. Watkins, P.C.
1831 E. 71st
Tulsa, OK 74136
Phone: 918.877.2794
Toll Free: 800.721.7054
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