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IRS FORGETS STEP ON LEVIES!

IRS forgets step on levies! (from the IR Manual)

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 potential third party contacts. See IRM 5.1.17,Third Party Contacts, prior to issuing a levy. [emphasis added]

Since the requirement that you be notified of third party contacts springs from 7602 and a levy situation, 7602 would be a statute related to collection activities for the purposes of a notice of intent to sue under 26 USC 7433. For more on how to use a notice of intent to sue under 7433 watch the free video at the top of my webpage www.irslevythumper.com.

In IRM 5.1.17.3.1(10) I found the following:

Letter(s) 3164 need not be provided to a taxpayer for third party contacts of which advance notice has otherwise been provided to the taxpayer pursuant to another statute, regulation, or administrative procedure. Collection Due Process (CDP) notices sent to taxpayers pursuant to IRC 6330 and its regulations constitute reasonable advance notice that contacts with third parties may be made in order to effectuate a levy.

This causes me to believe you do not have a third party issue if you were given or sent your Collection Due Process Notice as required by 26 USC 6330.