IRS Levies and Seizures: Prevention and Release

Categories: IRS CE, IRS Resolution
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About Course

This advanced two-hour continuing education course provides an in-depth examination of IRS levies and seizures — the legal authority behind them, the notice and Collection Due Process rights that constrain them, the property exempt from them, and the procedures for releasing a levy or preventing one from escalating to seizure — expanding on the introductory treatment of levy authority, exemptions, and release that appears in the broader IRS Collections course. This course does not repeat that introductory material; it addresses the statutory mechanics and practitioner procedures in the depth a practitioner actually needs when a levy is imminent or has already reached a client’s bank account, wages, or property.

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What Will You Learn?

  • Apply IRC Section 6331 to determine when levy authority arises and distinguish the notice and demand that creates it from the separate 30-day notice of intent required before an actual levy
  • Apply IRC Section 6330 to identify the taxpayer's Collection Due Process notice and hearing rights before a levy, including the exceptions that permit levy first and a hearing afterward
  • Identify the categories of property exempt from levy under IRC Section 6334, including the special protection afforded a taxpayer's principal residence
  • Apply the five statutory grounds for levy release under IRC Section 6343(a), including the levy-specific economic hardship ground
  • Distinguish an administrative return of wrongfully levied property under Section 6343 from a wrongful levy civil action under IRC Section 7426
  • Apply IRC Section 6335 to identify the notice and timing requirements governing seizure and sale of property
  • Complete a Collection Due Process hearing request under Form 12153 and a Collection Appeal Request under Form 9423, and identify when each is the correct vehicle
  • Identify practitioner strategies for preventing a levy or seizure before it occurs, and for managing escalation once a levy has already been issued

Course Content

Module 1 – Legal Foundations of Levy Authority
<p>Legal Foundations of Levy Authority</p>

  • Legal Foundations of Levy Authority

Module 2 – Collection Due Process Rights and Levy Notice
<p>Collection Due Process Rights and Levy Notice</p>

Module 3 – Exempt Property and Levy Release
<p>Exempt Property and Levy Release</p>

Module 4 – Seizure and Sale Procedures, and Prevention Strategies
<p>Seizure and Sale Procedures, and Prevention Strategies</p>

Final Assessment – IRS Levies and Seizures: Prevention and Release
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

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