image image image
don't play games with the IRS Campbell Law Offices can help clear off the board and help you with a fresh start. Don't play, plan. We'll help you create a winning strategy to put you back on top. Read the Full Story
solving your IRS tax problems When you have a tax problem, trying to resolve it with the IRS on your own can be intimidating and stressful. Whether you are an individual taxpayer or a small business owner, our office can help. Read the Full Story
facing a mountain of paperwork? IRS audit rates are rising dramatically for all types of taxpayers. Within the past few years, the IRS audit rate for individual taxpayers has risen more than 25% Read the Full Story


The IRS can legally seize your property to satisfy your tax debt.  They following three conditions must be met before the IRS can proceed with a levy:

  1. You must first be sent a Note and Demand for Payment;
  2. You then do not pay the tax; and
  3. You are sent a levy notice called a Final Notice of Intent to Levy and Notice of your Right to a Hearing at least 30 days before the levy.  You will then have 30 days to request a Collection Due Process Hearing.  The IRS may not proceed with any levy action until after 30 days have passed and you have not requested a hearing or until after your scheduled hearing or the time has elapsed to appeal the results of your hearing.  The only exception to this requirement is when the IRS levies your state tax refund.  You may receive the Notice after your refund is levied and the IRS is allowed to levy your state tax refund, even if you request a hearing.


If you do not pay your taxes or set up a collection alternative, the IRS may levy your paycheck, bank accounts, retirement accounts, or any property being held by third parties.  They may also seize and sell any property that you own, including your home.

Most levies only attach to your rights to assets that exist when the levy is served.  The exception to this is a wage garnishment which will not end until the debt is paid in full, the levy is released (usually because you have set up a collection alternative), have filed a bankruptcy petition, or the Statute of Limitations on collections has expired.