| No matter the conditions or causes of an IRS Tax | | | | Tax or Federal Court. |
| Levy, every individual is granted the following rights. | | | | The IRS must release an IRS wage levy once an |
| Firstly, the IRS cannot assess a lien on the owner's | | | | agreement is made with the taxpayer that their back |
| residence if amount of funding the IRS requires from | | | | tax liability is not collectible. |
| the levy totals less than $5000. Secondly, the law | | | | Additionally, should a taxpayer have filed an Offer in |
| grants that the IRS must follow Due Process in the | | | | Compromise prior to the assessment of the IRS Tax |
| collection of a tax liability. Therefore, The IRS must | | | | Levy, the IRS cannot legally levy the property of the |
| send the Final Notice of Intent to Levy and Notice of | | | | taxpayer, as long as the decision to either accept, |
| Your Rights to a Hearing 30 days or more prior to | | | | reject, or return the Offer is still pending, and for 30 |
| issuance of the levy. Additionally, if the Statute of | | | | days after the decision has been made. For this |
| Limitations on a tax debt expires, then the IRS must | | | | reason, as well as the variety of options and |
| stop collecting from the owner of the property. | | | | opportunities for payment under an Offer in |
| In the event that a taxpayer has appealed the levy | | | | Compromise, it is advised for an individual with |
| unsuccessfully via a Collection Due Process hearing, | | | | outstanding tax debt to consider filing an Offer before |
| an additional 30 days is given, during which time the | | | | the IRS resorts to levying the property. |
| taxpayer may continue his/her appeal with the US | | | | |