IRS Seizures

Strategic Legal Representation for IRS Seizures

Imagine your bank card being declined for a simple coffee purchase, only to discover a frozen account with a zero balance. This is the stark reality of an IRS seizure, a disruptive force that can paralyze your livelihood, damage your reputation, and threaten your family home.

The clock starts ticking the moment a levy begins, and while fear can be paralyzing, ignoring the IRS is the most dangerous choice you can make.

We understand the immense strain you are under. Our sole focus is guiding you through this process to halt enforcement actions, negotiate sustainable resolution options, and restore compliance with federal tax obligations.

IRS Seizures Demand Prompt Professional Intervention

IRS seizures often feel sudden, but they typically build from misunderstood warnings and escalate rapidly under Internal Revenue Code (IRC) Section 6331.

This statute allows the IRS to seize property without a court order, needing only to establish that a tax debt exists and you have failed to pay after notice.

Your bank accounts, wages, and primary residence could be at risk before you fully grasp the situation. Engaging a tax resolution attorney immediately balances the scales, ensuring your rights under the Taxpayer Bill of Rights are respected to challenge the seizure before irreversible damage occurs.

Essential Actions to Take When Facing an IRS Seizure Threat

The window to prevent a seizure is narrow once a Final Notice of Intent to Levy arrives. Your actions in the first 24 to 48 hours determine whether you keep your assets or lose them to the IRS’s collection machinery.

Retain Qualified Tax Counsel Immediately: We can assist in filing a Power of Attorney (Form 2848), which authorizes representation before the IRS and directs communications through counsel.
Do Not Communicate with the IRS Alone: IRS agents are trained investigators; let us handle all communication to prevent you from inadvertently admitting liability.
Request a Collection Due Process (CDP) Hearing: Filing within the 30-day window can automatically stay the levy action while we negotiate your case.
Handle Records and Assets Ethically: Gather all financial records and avoid moving property to others, as this can be flagged as fraudulent conveyance.
Review the Notice for Errors: We scrutinize every assessment for procedural mistakes that could invalidate the seizure.

Proactive steps signal to the IRS that you are serious and represented by counsel, which may lead Revenue Officers to consider pausing collection while representation is established.

Frozen Liquid Assets: Bank accounts can be frozen for 21 days before funds are remitted to the IRS.
Wage Garnishment: A continuous levy that leaves you with only a meager subsistence amount.
Reputational and Credit Damage: Public tax liens destroy credit scores, while levies on receivables alert clients to your financial instability.
Physical Asset Seizures: Vehicles, equipment, and real estate can be physically taken and sold at auction.

Common Types of IRS Seizure Cases We Address

Each type of levy or seizure follows specific procedural rules and may involve exemptions, hardship considerations, or other statutory protections that can be evaluated and pursued when appropriate documentation and circumstances are present.

Wage levies (garnishment): These divert a portion of earnings; the levy may be subject to release based on financial hardship or statutory exemptions.
Bank account levies: Funds are frozen for a 21-day holding period, during which exemptions or essential-use arguments can be presented for release.
Accounts receivable levies: These direct payments from customers to the IRS; challenges may be pursued on procedural grounds or exemptions.
Social Security and retirement levies: Under the Federal Payment Levy Program, up to 15% of benefits may be seized; challenges can be made based on current financial circumstances or applicable exemptions.
Physical asset seizures: These involve seizure and public auction of tangible property such as vehicles, machinery, or inventory to satisfy the debt.
Principal residence seizures: These require judicial approval under IRC Section 6334 and are limited to specific circumstances.
Cryptocurrency seizures: Digital assets are treated as property subject to levy; the IRS may track and seize holdings in wallets or exchanges.

How IRS Seizure Threats Typically Emerge

A seizure is the culmination of unanswered letters and missed deadlines. Early intervention is vital to securing more favorable resolution options before the timeline reaches its end.

Demand and Final Notices: The process moves from simple balance due letters to the critical Final Notice of Intent to Levy, which triggers your 30-day appeal window.
Notice of Federal Tax Lien: A public record is filed to secure the government’s interest in your property against other creditors.
Third-Party Investigation: The IRS may contact banks or employers to locate and verify your assets.
Enforcement Action: If no appeal or resolution is established, the actual seizure or levy takes place.

Defense Strategy Across All Phases of an IRS Seizure

We implement a proactive plan to regain control, utilizing specific protocols designed to mitigate damage and restore compliance.

Pre-Seizure Intervention

The best defense occurs before the IRS takes possession of your property. We use procedural safeguards to halt the process and negotiate alternatives.

Action/Task	Description
Collection Due Process (CDP) Request	We file Form 12153 within the strict 30-day window after a Final Notice. This legally halts collection activities while we argue your case.
Financial Analysis & Compliance Check	We review your filing history to ensure all returns are filed. Unfiled returns are the primary barrier to any deal with the IRS.
Establish Hardship Status	We gather evidence to prove “Currently Not Collectible” (CNC) status if paying the tax would prevent you from meeting basic living expenses.
Negotiate Installment Agreements	We propose a realistic monthly payment plan that satisfies the debt over time, removing the need for the IRS to seize assets.

By engaging us during this phase, you maintain asset control and address the debt through manageable terms.

Post-Seizure Resolution

If the IRS has already garnished your wages or frozen your accounts, our focus shifts to immediate damage control and asset release.

Action/Task	Description
Emergency Levy Release	We contact the IRS immediately to demonstrate that the levy is causing an economic hardship, preventing you from buying food or medicine.
Collection Appeal Program (CAP)	We file for a CAP hearing to challenge the procedural correctness of the seizure action if a CDP hearing is no longer an option.
Wrongful Levy Claims	If the IRS seized property that does not belong to the taxpayer (e.g., a joint account with a non-liable person), we file for a return of property.
Offer in Compromise (OIC)	We negotiate a settlement to pay off the tax debt for a fraction of what is owed (IRC Section 7122) if your liability exceeds your ability to pay.

What the IRS Must Demonstrate to Enforce a Seizure

The IRS must strictly follow procedural rules before seizing any property, as required by law, to protect taxpayers.

They first need to prove proper tax assessment and issuance of a formal Notice and Demand for Payment. Next, they must show non-payment after sending a Final Notice of Intent to Levy to your last known address at least 30 days earlier.

You must also have been informed of your right to a Collection Due Process (CDP) hearing, and in most cases, the IRS cannot proceed if an Installment Agreement or Offer in Compromise is officially pending. Any procedural failure here can provide strong grounds to challenge the seizure.

Our Approach to IRS Seizure Defense

Our firm utilizes a strategic, evidence-based approach to tax resolution and seizure defense. We meticulously scrutinize all IRS actions to challenge administrative overreach and ensure that the government strictly adheres to taxpayer rights and procedural mandates.

Our defense and resolution strategies include:

Early legal intervention: Engaging with IRS Revenue Officers at the first sign of collection activity to mitigate enforcement risks.
Procedural compliance audits: Investigating the IRS’s handling of notices to identify failures in due process that may invalidate a levy.
Forensic financial analysis: Developing an accurate portrait of your reasonable collection potential to challenge unrealistic IRS payment demands.
Hardship and settlement negotiations: Utilizing Offer in Compromise requests under IRC § 7122 or establishing Currently Not Collectible status to pause all collection activity.
Penalty abatement requests: Applying for relief from accrued penalties under IRC § 6404 based on reasonable cause.
Appeals and CDP hearings: Invoking your rights under IRC § 6330 to present alternatives to seizure before an independent Office of Appeals.

Why Choose McCauley Law Offices

We are dedicated to providing a rigorous defense and sustainable resolution for clients facing IRS seizures and levies. Our team understands the intersection of complex tax collection processes and the protective mechanisms available to taxpayers under federal law.

IRS collection expertise: Our deep familiarity with IRS manual procedures and collection tactics allows us to anticipate government moves and prepare effective counter-strategies.
Direct attorney involvement: Every case is managed by tax professionals rather than junior staff or administrative assistants.
Focus on asset protection: We prioritize stopping the immediate seizure of bank accounts, wages, and property to provide the breathing room needed for long-term resolution.
National representation: Our firm provides representation in federal tax matters nationwide, offering authoritative guidance across the entire federal tax jurisdiction.
Transparent and empathetic advocacy: We utilize a flat-fee structure to provide certainty during financial crisis and maintain a focus on protecting your property and reputation with strict confidentiality.

We provide guidance at every stage of the process to help clients understand their options and protect their rights and property.

Contact McCauley Law Offices to arrange a risk-free consultation and discuss your case.

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Frequently Asked Questions (FAQs)

Question	Answer
Can the IRS seize my bank account without notice?	Generally, no. The IRS must send a “Final Notice of Intent to Levy” at least 30 days before seizing your account. However, if they believe the collection is in jeopardy, they can act sooner.
Will an IRS seizure affect my credit score?	The seizure itself is not reported to credit bureaus, but the “Notice of Federal Tax Lien,” which often precedes or accompanies a seizure, is a public record that severely damages your credit.
Can the IRS seize my house?	Yes, but it is rare. Under the law, the IRS must obtain a court order to seize a primary residence. This is usually a last resort for high-dollar cases where the taxpayer is uncooperative.
How much of my wages can the IRS take?	The IRS can take a significant portion of your wages. They leave you with a standard exempt amount based on your filing status and dependents, taking everything else above that amount.
Can I stop a seizure once it has started?	Levies may be released if financial hardship, procedural errors, or alternative resolution agreements are properly demonstrated.
Do I need a lawyer for an IRS seizure?	While not legally required, it is highly recommended. Tax laws are complex, and IRS agents are trained to collect. A tax attorney protects your rights and knows the specific regulations to stop enforcement actions.

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