Will the IRS notify me before a bank levy? Letter 1058 Q&A #3

All IRS Back Tax Help comments are in blue.  This post is about the IRS Final Notice of Intent to Levy (IRS Letter 1058, IRS Notice CP 91, IRS Notice CP 298, IRS Notice CP 90, IRS Notice CP 297, & IRS Notice CP 504) We get a lot of private questions, and here are some summarized responses.  This is the third post for Q&A about the Final Notice of Intent to Levy.  Good reading if you’re looking for information.  If you have questions about this, please reference this as BP #39.  

If you know you need to take action, read my thread about whether or not you should hire someone (You should not automatically) titled “Owe IRS back taxes? When, who, and how do I hire IRS back tax help?” before you do anything else.  

 As usual, if you like the tone of these posts, contact me for consultation.  I can be reached at irsbacktaxhelp@gmail.com.  Before you email me, please click on and read “About IRS BACK TAX HELP”. 

Question:  Does the IRS intent to levy final notice have to be sent certified mail?

•  Answer:  It does not.  It can be hand delivered by the IRS Revenue Officer to the address of record.  However, if it’s not hand delivered by them, it must be sent certified mail.  Refusing to sign for certified mail is not a defensible position.  The IRS’ only requirement is to attempt to deliver it to the address of record. 

Question:  Will submitting an IRS Offer In Compromise (IRS Form 656) stop an Intent to Levy Notice?

•  Answer:  Yes.  When you submit an IRS Form 656, Offer in Compromise, it stops the entire IRS collection process.  An IRS bank levy, or any other kind of IRS levy is suspended.  If the IRS OIC is accepted, any IRS Final Notice of Intent to Levy Is void.  If the Offer in Compromise is rejected, the IRS Intent to Levy (IRS Letter 1058) is actionable. 

 Question:  What if the IRS doesn’t give a final notice for a levy?

• Answer:  The IRS IS legally required to attempt to deliver an IRS Final Notice of Intent to Levy to the last known address of record.  If the IRS failed to meet this requirement, you have immediate recourse and you should take it.  If you have a bank account levy, or any other kind of levy for that matter, take action now.  If the  IRS failed to adhere to procedure, you have a great deal of leverage. 

Question:  Will the IRS notify me before a bank levy?

• Answer:  Yes.  The IRS is required by law to deliver an IRS Final Notice of Intent to Levy.  Letter 1058, or Notice CP 297 or 298.  The IRS will deliver this through certified mail, or by hand.  If you do not think this happened, it’s worth fighting.  Contact us or some other form of representation to figure out how.