Appealing a Levy

[S T]

Observation - [and I am guilty more times than not in explainng my post] While some of us might not know the answers on an original OP - sometimes it is important for the OP to give some type of fact pattern with items. It has been pointed out several times in past posts - so ---- sometimes more information is better than less -- don't be too discouraged, as there is some great info and feedback.

Glad you are here and posting - welcome!

Sandy

NYEA, thanks for your response.

I will make a general statement about making a post on this forum. First, it's sometimes hard to get the respondents to simply answer the question - in fact, if you read the first few responses to this thread you will find this to be the case. Secondly, if you give out details that do not contribute to the issue at hand, this gives opportunity for respondents to go off on another tangent which may not significantly relate to the topic.

Others have noted that the tandem of preparer/taxpayer did not jump through the necessary hoops from the outset, and therefore have placed the situation in jeopardy of levy. I believe we did everything timely, but did not drag the forum through the garden on the original post. Some of my posts are notoriously lengthy in their own right, and no need to elongate them further.

Chronology is as follows:
1. Taxpayer was notified by correspondence that a deficiency on April 2nd, to the horror of my client. Out of courtesy for the season, I asked to postpone response until after April 15th.
2. April 29th - taxpayer agreed in part to a $3400 assessment, and paid $1400 promptly. We called the correspondence office, who agreed the remaining $2000 would be absolved if we could supply them with the information.
3. May 3rd - I prepared a package for the taxpayer's signature, outlining the facts and presenting documentation which would resolve the $2000.
4. July 1 - Notice of Intent to Levy and Right to Appeal issued to taxpayer for remaining $2000 plus penalty/interest.
5. Sometime during July - Taxpayer gets letter acknowledging our May 3rd correspondence and announcing it would take another 60 days to arrive at a resolution. Power-of-attorney executed.
6. July 23 - Collection office notified by phone that audit division had the resolution held up. They told us that wasn't their problem, i.e. WE would have to take the initiative to get the audit division to complete their work. 30-day extension was granted.
7. July 24 - Notified audit division by phone, who acknowledged receipt of our May 3rd letter, and asked me to fax the details (again) to someone who would personally make sure a decision would be forthcoming. 26-page fax sent.
8. Sept 9 - Collection office notified that a levy on social security payments would be imminent, inviting us again to call them, or to appeal. (No instructions given as to how to appeal).

I guess I didn't realize all the above would be of any interest to anyone for purposes of answering an initial question. As far as I can tell, none of this altered the question, or the answer.

[Black Bart]

Another observation

Just to get it out of the way; I did not know how to appeal a levy -- borrowing your phrase, I too had "Never done this before. Never had to." Now, thanks to NYEA, I do.

NYEA, thanks for your response.

I will make a general statement about making a post on this forum. First, it's sometimes hard to get the respondents to simply answer the question - in fact, if you read the first few responses to this thread you will find this to be the case. Secondly, if you give out details that do not contribute to the issue at hand, this gives opportunity for respondents to go off on another tangent which may not significantly relate to the topic.

Others have noted...preparer/taxpayer did not jump through...necessary hoops...and ...placed the situation in jeopardy...we did everything timely...did not drag the forum through the garden on the original post...

Chronology is as follows: ... I guess I didn't realize all the above would be of any interest to anyone for purposes of answering an initial question. As far as I can tell, none of this altered the question, or the answer.

Your points are well-taken and your frustration re straight answers is understandable. However , not everybody here is an EA/CPA/knowledgeable non-credentialed preparer (anybody with the price of a book can post). Posters frequently ask very basic questions, have no knowledge of tax fundamentals (yes, I'm sure some are thinking of me), don't want to do any "homework", or...simply need a quick answer. Problem is, we don't know who's who and therefore "asking for the details" is a necessary evil. There's no point in boarders beginning complex explanations (NYEA is a nationally-known tax expert) until you furnish the "hoop-jumping" details (we've got the time and accountants like them for breakfast). Otherwise nobody knows whether you've ever even heard of PPS/TA, etc. and the first few answers offered were much simpler (I think) than going through appeals. A case history demonstrates level of knowledge and is sometimes necessary to crafting good answers (your chronology recap shows you obviously know the ropes and maybe won't have to next time). As to going off on another tangent, well...as one who lives in a glass house, I can't address that problem.

Mostly though, we want to help. While we may not know the exact answer, we'll tell you what we do know and think is the best way is to solve the problem.

But anyway, stick around. You're among friends .

[geekgirldany]

I only suggested the TAO because they have been so helpful with me regarding such situations and they have always been resolved quickly. I know you said they would not help this year but I worked with them just a few months ago with regards to a notice to levy. TAO took the case and was resolved in month. So, I know my answer was simple, did not go into details about doing an appeal. I thought going though TAO would be more helpful.

[buzzardbreath]

Note to All

The impact of my message above was not intended to portray indifference to those who did make suggestions, indeed they are in many situations helpful. I do appreciate input, even though not directly germane to the question, that reflects on strategies possibly overlooked.

Know that all of you are appreciated, and don't hesitate to be the kind of people that you are.

Truth is NOT something wrought of convenience, nor is it just what someone wants to hear. Truth is not what leaves the least egg on your face.

It is what it is.

[taxea]

My understanding is that the IRS has a given amount of time to make a decision. Your client should not be delayed because the IRS is shorthanded. I think this is an administrative issue. Research and cite the law that says the issue is consided resolved (in TP's favor) if the IRS fails to respond in a timely fashion.