The Internal Revenue Service may request payment of past-due taxes, but people have the legal right to appeal circumstances they disagree with. Even though people may feel slightly panicked after receiving correspondence notifying them of an impending levy of their property, specific conditions must prove the legitimacy of a levy.

Without adequate evidence, the IRS cannot legally seize a person’s property. People seeking to dispute the claims against them from the IRS should proactively voice and address their concerns.

The process of a levy

Just because someone has unpaid taxes does not provide adequate reason for the IRS to issue a levy of property. According to the Internal Revenue Service, the following conditions must precede a property levy:

  • Delivery of a formal notice declaring tax deficits with a request for payment
  • Neglect by the debtor to pay past-due taxes and address deficits
  • Delivery of correspondence warning of a levy and providing information about individual rights
  • Delivery of notification stating the possibility of contacting third parties to aid in the collection of tax liabilities

To be legally sound, a levy notice requires delivery at least 30 days prior to the levy. This allows the recipient time to react and determine how to manage or negotiate personal affairs.

The right to a hearing

The Internal Revenue Service reminds people that they have the option of discussing their situation and negotiating an agreeable outcome. Sometimes they may choose to seek relief and support via a court hearing. Depending on their situation, people may qualify for the Collection Due Process (CDP) appeal or the Collection Appeals Program (CAP) which may provide them with extended time to implement a solution if they receive approval.