final notice of intent to levy

Laws That Limit The IRS’ Power To Levy

Taxpayers with debts for back taxes have rights which are contained within the Internal Revenue Code. These laws limit the power of the IRS to collect and levy. These laws grant taxpayers rights that protect them from the collection enforcement powers of the IRS. Taxpayers should ensure that they invoke the protections of these laws to the fullest by retaining an experienced and knowledgeable tax professional.

Here are the most important collection laws that limit the IRS’ power to levy:

*Internal Revenue Code § 6330 and § 6331(d)

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