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Tax Regulations - Section 3421 - Approval Process for Notices of Levy, Liens, and Seizures

Overview

This provision requires a review and approval process for a lien, notice of levy or seizure, where appropriate, and provides for disciplinary action against employees or supervisors when the approval procedures are not followed.

Reference

IRM 56(12)1.1 and 1.2; IRM 5.11; and memorandum from Deborah Reilly, Assistant Commissioner (Collection), Approval Process for Notices of Levy, Liens, and Seizures Section 3421 of the Restructuring and Reform Act, dated July 30, 1998.

Requirement

The supervisor is required to review the taxpayer's information to:

verify that a balance is due,
verify the taxpayer's equity in the property when seizure is proposed; and
affirm that a lien, notice of levy or seizure is appropriate under the circumstances.
approve a determination to file a Notice of Federal Tax Lien by an employee below Grade 9.

All seizures must be approved by the Collection Division Chief or higher level of management. Levels of approval for notice of levy are found in the July 30 memorandum, Exhibit 5.11.1-1.

Procedures

The procedures below are to be followed for the review and approval process:

When a notice of levy, lien, or seizure is turned in for approval, include the following information in the history:

a summary of any information the taxpayer has provided that may affect the decision to levy, e.g. claims that the assessment is wrong;
if the taxpayer has submitted such information, an explanation that the employee has reviewed the information, the employee's findings and why the action should still be taken;
verification that the amount is owed, e.g. the balance due has been confirmed on IDRS;
an explanation as to why requested action is appropriate considering the amount owed and any circumstances that are known about the taxpayer and the liability.

Some things that might influence how appropriate the requested action is may include, but are not limited to:

the taxpayer's responsiveness to attempts at contact and collection,
anything that is known about the taxpayer's financial condition - including equity information,
the taxpayer's history of delinquency, * the taxpayer's efforts to pay the tax, and
whether current taxes are being paid.

This information must be clearly marked in the history. The format is at local management discretion.

District Director or Assistant Director Approval

A levy or seizure that requires the Director or Assistant Director's (DD/ADD) approval must include a memorandum explaining the information above and be approved by all levels of management. If all levels approve the levy or seizure but the DD or ADD rejects it, the rejection must be in writing and explain the reason(s).

Courtesy Levy

A courtesy seizure, notice of levy, or lien requires local approval and approval from the originating district. A fact sheet that includes all pertinent documentation must be sent with the Form 2209 for the receiving revenue officer to obtain approval and effect the levy or seizure.

Form 2209 must be signed by the appropriate approving official in the district requesting the action.

All other action required by IRM 56(12)9, Seizures in Other Districts, must still be followed.

Seizures Page Don Fitch CPA CITP (877)CPA-Help or (877)272-4357 Website www.Paylesstax.com