Now I will admit that I erred in asking you where is paragraph (a) In a notice of intent to levy.
I should have been asking you to explain where paragraph (a) is in the Form 8519, Notice of Levy
Now you know this but those unititated to the fraud may not....
Paragraph (a) is conveniently left out of the Notice of Levy because it ties the hands of the fraudmeisters.
Now if you would like to rebut that one simple point please do so by all means. I don't want to see any more of your cut and paste crap. Simply explain, from your point of view, why the fraudmeisters leave paragraph (a) out. (but put in paragraphs (b) and (c) of the IRS Code.
I should have been asking you to explain where paragraph (a) is in the Form 8519, Notice of Levy
You still don't get it do you. There is no "paragraph(a)" in a Notice, any notice. The paragraphs contained in notices are not indexed.
Now you suggest there should be something you refer to as a paragraph (a) in a Notice of Levy.
Now you know this but those unititated to the fraud may not....
You read minds now? I know I don't. And I do not have even the vaguest notion of what you are talking about.
because it ties the hands of the fraudmeisters.
Well point us to a sample of a taxpayers copy of a Notice of Levy form 8159, and lets look at it, and take the statues and see what is required by law to be on that form.
Tell me where a paragraph such as you believe to be missing from a "Notice of Levy" is specified in the statutes and what its content should be.
If it ain't there in the Notice there certainly is no way anyone comment on it. Especially not knowing what you are speaking about.
This is what I find on the internet in regards to the taxpayers copy of Notice of Levy for 8159. so far I have not located an example of a taxpayer copy of the Notice of Levy, form 8159.
| http://www.michaelddaniels.com/liens_and_levies.htm BANK LEVY When issuing a bank levy, a FORM 668-A(C), NOTICE OF LEVY, is sent directly to the financial institution. A FORM 8519, TAXPAYER'S COPY OF NOTICE OF LEVY, is sent directly to the taxpayer. The financial institution is required to freeze any account related to the taxpayer named on the levy. Accounts will be frozen to levy monies up to the full amount stated on the notice. Any funds greater than the amount shown will be made available to the account holder. Institutions may take 24 hours for this process. Any funds deposited by the account holder AFTER a Notice of Levy is issued are not subject to that notice. A subsequent Notice of Levy must be issued to freeze any subsequent deposits. The financial institution will hold the funds up to the full amount of the levy for 21 days before transmitting to the IRS. This 21day period allows taxpayers to contact us and negotiate alternative solutions to the outstanding balances. Taxpayers whose offers are rejected and who made good faith revisions of their offers and resubmitted them within 30 days of the rejection would be eligible for a continuous period of relief from collection by levy. see section on offer in compromise. |
The form you are talking about is what is given you as a copy of the documentation served on a bank to freeze your accounts, after you have ignored the Notice of Intent, and a full Levy is imposed as in the above case on a bank account.
Now show us an example, and what the statutes sat must be present on the taxpayer's copy of such a notice.
Paragraph (a) is conveniently left out of the Notice of Levy because it ties the hands of the fraudmeisters.
Now if you would like to rebut that one simple point please do so by all means.
If you mean, "subsection(a)" of
26 USC Section 6331 Levy and distraint
(a) Authority of Secretary
If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax ... by levy upon all property and rights to property belonging to such person ..."
I don't want to see any more of your cut and paste crap.
Tough, I need the reference, and other's need it for understanding of the elements of this debate. What you want, simply doesn't count in this.
Simply explain, from your point of view, why the fraudmeisters leave paragraph (a) out. (but put in paragraphs (b) and (c) of the IRS Code.
Please quote the "paragraph(a)" you are talking about. I presume you are refering to the content of subsection(a) 26 USC Section 6331 Levy and distraint
Seeing as subsection(a) clearly specifies any person liable, that includes you if you have gross income in excess of the amount requiring the filing of a return.
That leads to a Notice of Intent to Levy on nonpayment of taxes owed, section 6331 in subsection(d) paragraph (4) states the information required by law:
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.
Now what more is required that should be in a Notice of Levy? What is sent to you in the Notice of Intent to Levy pretty much specifies the whole gammut of what the Levy will be for, that you are suspected of being liable, and should take the recomended steps of due process open to you in subparagraphs (C) & (D) to resolve the raise.
Form 8519 is simply a taxpayers copy of what the send to a financial instution to freeze your assets as part of final Levy after you ignore the Notice of Intent to Levy and it still allows option of appeal and administrative compromise..
In short, if you ignore such notices, you simply set yourself up for default judgement against you same as would happen in a commercial distraint & levy process.
The differences are those laid out by Congress, the real culprit, where the statutes are drafted and enacted. That is where your recourse is when you disagree with law and there is not redress of the gripe to be found in Courts.
Now if you would like to rebut that one simple point please do so by all means.
On review of the statutes and the purpose of Notice of Levy, and In regard to Form 8519 the taxpayers copy of Notice of Levy.
In not properly responding to the prior Notices, a person is in default at the point of receiving the 8159.
At that stage it is no longer an issue as to whether or not you are required to pay the tax. At that point you are liable by consequence of not contesting under the due possess that was afforded you in prior notices. You have waived due possess procedures by not acting.
The only steps left is for you is "appeal" process or "offer in compromise". That's it.
The Subsection(a) of 26 USC 6331 "any person liable" is you by default. You didn't contest it when the opportunity was there for you to do so, only Subsections(b) & (c) apply (a) is no longer an issue, default settled any question that might otherwise have been raised.
That is the bottom line, as to why subsection(a) is not quoted in the taxpayer's copy of the Notice of Levey form 8519. Subsection(a) is for Notice of Intent to Levy. (b) & Apply to actual levy since person liable and amount has been determined.