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.
