The Venible Group Stops $800K Levy

A one-page letter does the job.

A TVG client has a host of serious problems with state and federal taxing authorities. Thanks to TVG, she has one less.

She and her employer received a Notice of Levy in October of last year aimed at an alleged tax debt of over $800,000. Three weeks later, when she was talking to TVG about other matters. She mentioned the levy and sent us copies. The levy was consuming 3/4 of her weekly pay.

Because she could not recall ever having received a Final Notice of Intent to Levy or a Collection Due Process Hearing, and because we knew that CDP deadlines had recently been found not to be jurisdictional, we sent a letter to her Revenue Officer about it.

(See Organic Cannabis, LLC v. Commissioner, 161 T.C. No. 4 (September 27, 2023) (slip opinion) (holding that the deadline for filing a CDP hearing request is not jurisdictional and that, instead, it is subject to equitable tolling) (overruling Kennedy v. Commissioner, 116 T.C. 255, 262 (2001), on that CDP hearing request timing issue)).

TVG knew there were only four possibilities:

1. The IRS did not send a Final Notice of Intent Levy. (levy unlawful)

2. The IRS did send an FNOIL but our client did not receive it. (covered by the letter)

3. Our client received the FNOIL and requested a hearing, but never got one. (levy unlawful)

4. Our client requested a hearing but the request was disregarded because it was deemed 'frivolous.' (add one more paragraph for Plan B)

For the first and third possibility, the levy was unlawful. For the second, our letter covered it. For the fourth TVG had to add the "magic words" that would make certain the request was not disregarded. We raised the issues of undue hardship and we proposed collection alternatives. Three days after sending the letter the Levy was released. See attached documents.

TVG will provide a copy of the letter to the Revenue Officer to anyone on request. Email us, call 859-552-3000, or ask in the comments. Copies of the Notice of Levy and the Release of Levy appear below.

Page 2 of Notice of Levy Showing Total

Release of Levy