The IRS must give a taxpayer written notice, sent by certified mail, at least 30 days before it takes any collection action like a bank levy or a wage levy. IRC Section 6331(d). In 1998, Congress added the requirement that the IRS advise the taxpayer of his or her right to a Collection Due Process [...]
In certain instances, the IRS can issue a jeopardy levy to seize available assets without the taxpayer’s knowledge. The IRS does not use this form of enforced collection action often but, when the IRS uses it, the consequences can be devastating. In most instances, prior to proceeding with levy action, the Internal Revenue Service (IRS) [...]