Replies

Come now geeze; you KNOW which paragraph A I mean.
The one on a "Notice of Intent to Levy".

Where is it?

I have an acquaintance whose employer received the fearsome Notice of Levy. He had already educated his boss on the fraudulent means the government uses to extort money from third parties such as your place of work. So his boss called the IRS contact and put him on speakerphone with my friend in the room. The boss asked, "Why is Paragraph A missing from the citation on the back of the notice?" The agent's response was a click and a dial tone.

Neither my friend nor his company has heard from the IRS since. 'Nuff said.

Your question was, to be precise, "Where is paragraph A of the notice of intent to levy?"

The precise question you you are posing was properly answered by my reply #104.

However the following is the actual content of the body of The Notice of Intent to Levy taken from a website found with Google, as is all my material,

refer: http://altereduniv.com/IRS2.htm to see the full text containing header & enclosure list.

FINAL NOTICE
(NOTICE OF INTENT TO LEVY)
CERTIFIED MAIL	IMMEDIATE RESPONSE REQUIRED

Your Federal tax in still not paid.  we have previously sent you notices requesting

full payment for this overdue tax, but we have not received it. We may file a notice of

Federal Tax Lien at any time to protect the government's interest.  That is a public

notice to your creditors that the government has a right to your interests in your

current assets,  including assets you acquire after we file a lien.

If we do not receive your full payment within 30 days from the date of this letter,

we may issue a levy without further notice to you.  This means the law allows us to

seize your property or rights to property such as real estate and personal property

for example, automobile, and business assets)to collect the amount you owe.  We also

may levy(take) your bank accounts, wages, commissions, and other income.  Please see

the enclosed publication for additional information.

To prevent enforced collection action, send your full payment today.  Make your check

or money order for the amount you owe payable to the Internal Revenue Service.  Write

your social security number or employer identification number on your payment.  Then

please send your payment to us with a copy of this letter in the enclosed envelope.

If you recently paid this or if you cannot pay it, call us immediately at the telephone

number at the top of this letter.

	Form	    Tax	    Assessed Amount Unpaid	   Additional
	Number	   Period	       from Prior Notices                    Penalty & Interest          Amount you owe

NOTE. The assessed amount unpaid from prior notices may include tax, penalties, and

interest you still owe us. It also should reflect any credits and payments we received from

 you since the last notice was sent

Enclosures.
Envelope
Copy of this Letter
 Pub. 586A or 594
31 Hopkins Plaza, Baltimore, MD 21201           Letter 1058(DO) (Rev. 11-91)

	Internal Revenue Service	Department of the Treasury

                                             District                   Baltimore District
                                             Director

You will note, NO PARAGRAPH A is in the Notice of Intent to Levy.

Nor is any such labeling of paragraphs required, as I stated very clearly.

This is the subparagraph of the statute governing what is in the Notice of Intent to Levy.

26 USC Section 6331. Levy and distraint(d)(4) Information included with notice
The notice required under paragraph (1) shall include a brief statement which sets forth in simple and nontechnical terms -

(A) the provisions of this title relating to levy and sale of property,
(B) the procedures applicable to the levy and sale of property under this title,
(C) the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals,
(D) the alternatives available to taxpayers which could prevent levy on the property (including installment agreements under section 6159),
(E) the provisions of this title relating to redemption of property and release of liens on property, and
(F) the procedures applicable to the redemption of property and the release of a lien on property under this title.

No requirement to label paragraphs in the Notice of Intent to Levy.

In regard to "The notice required under paragraph (1) shall include a brief statement which sets forth in simple and nontechnical terms -

The paragraph "A" in that subsection states "(A) the provisions of this title relating to levy and sale of property."

That content is contained with the Notice of Intent to Levy I have provided above.