Serving & Releasing Levies

Serving & Releasing Levies

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Levy

Additional Information:

Serving Levies, Releasing Levies and Returning Property

5.11.2 Serving Levies, Releasing Levies and Returning Property

5.11.2.1 Serving Notices of Levy
5.11.2.2 Releasing Levies
5.11.2.3 Returning Levied Property to the Taxpayer
5.11.2.4 Returning Levied Property to Someone Other Than the Taxpayer
5.11.2.5 Disposing of Surplus Proceeds
Exhibit 5.11.2-1 Pattern Letter P–548

5.11.2.1 (05-05-1998)
Serving Notices of Levy

This section provides procedures for serving notices of levy.

5.11.2.1.1 (05-05-1998)
General

Serve a levy only when there is reason to believe the third party is holding the taxpayer's property.
1. If the taxpayer owns property with a person not liable for the tax, consider using another source.
2. Any property in which the taxpayer has an interest is subject to levy, even if the property is jointly owned with another person (e.g., community property, jointly owned bank accounts.) However, because wrongful levy suits and claims can result from such levies, consider levying on another available source.
Consider the effect that the notice of levy may have on innocent third parties.

5.11.2.1.2 (07-26-2002)
Preparing the Notice of Levy

Prepare the appropriate notice of levy form.
1. Use Form 668–W(C)DO to levy an individual's wages, salary or other income.
2. Use Form 668–A(C)DO to levy other property that a third party is holding. For example, this is often used for bank accounts and business receivables.
Include all appropriate TINs on the notice of levy. For example, include both the SSN and EIN of a sole proprietor, if they are known. Include both SSNs on a joint income tax liability.
If additional information will help identify the taxpayer's property, include it on the levy. This may include:
- Contract Number
- Franchise Number or Operator
- Co-signer's Name
- Royalty Owner
- Location of the branch where the taxpayer works
- Any other descriptive information
If there is a joint assessment, and there is a restriction that prevents levy against one of the taxpayers' property, include both taxpayers' names on the notice of levy.
1. State on the notice of levy, "This levy attaches the property and rights to property of (taxpayer's name). It does not attach the property and rights to property of (taxpayer's name). "
  
  Example:
  
  Fred and Janice Blue filed a joint return and owe $3,000. They are divorced now. Janice has filed bankruptcy and the automatic stay prohibits levy on her property. Fred is not a party to the bankruptcy. His property can be levied. When a notice of levy is prepared to collect from Fred, the taxpayer name line will still include both taxpayers' names. However, the notice of levy will also state, "This levy attaches the property and rights to property of Fred Blue. It does not attach the property and rights to property of Janice Blue."
2. In some states, the taxpayer whose property rights are being levied may have a community property interest in the property of a spouse, and there may be a restriction which prevents levy on that spouse's property. See IRM 5.11.6.11, Levy on Non-Liable Spouse in a Community Property State.. In the example above, other language may need to be added to the notice of levy explaining that Fred Blue's property rights that are being levied include Fred's community property interest in Janice Blue's property, although her property rights are not being levied. The result is similar to what would be levied if there were an assessment only against Fred, but his community property interest in Janice's property is being levied.

5.11.2.1.3 (05-05-1998)
Serving Notices of Levy in Person

When a notice of levy is served in person, have the person who receives the notice of levy sign for it. Write, " Receipt Acknowledged," on the form, and have the person sign after this. If the person will not sign it, leave the form anyway. Document the case file to show the levy was served. An acknowledgment is desirable, but it is not critical.
If the levy source is a partnership or a corporation, try to serve the levy on a partner or corporate officer.
Try to find out how much to expect from the levy. Ask for payment when the levy is served, unless there is a reason for a delay, such as,
- IRC 6332(c) requires banks to wait 21 days
- A levy on wages is not paid until the taxpayer's usual pay day
If payment must be sent later, give the person a business reply, self-addressed envelope. Give the person more envelopes if there will be several payments.
If the person owes nothing to the taxpayer, have this written on the form. Ask the person to sign it and write a title, e.g., partner, vice-president.

5.11.2.1.4 (05-05-1998)
Serving Notices of Levy by Mail or FAX

Treasury Regulation 301.6331–1(c) requires notices of levy to be accepted by mail.
- Print, "Notice of Levy," on the envelope used to mail levies. This helps large employers and banks route the levy to the right office.
- Include a business reply, self-addressed envelope.
When a levy must be served quickly, a FAX can be used. First, confirm the person has a FAX machine and will accept the levy this way.

5.11.2.1.5 (08-01-2004)
Addresses for Mailing Notices of Levy

Some large companies and government agencies identify one address for serving all levies. The company or agency must notify the area director. Consider keeping a central index in the area for these addresses. Then, they can be distributed to all collection employees in the area.
Consider whether other areas and campuses need to know the address. Some large companies and government agencies may get levies from all over the country. A Notice of Levy Address Directory (Document 6408) lists these levy sources. Use the address in the directory, if you are sending a levy to one of these sources.
- If a company or agency needs to be in the Directory, ask for its Employer Identification Number (EIN).
- If a bank gives an address for its levies, ask for its EIN and its American Bankers Association (ABA) transit number.
- Send the requests, including the EIN and ABA number, to the area office. If the area agrees the company or agency belongs in the Directory, it will be sent to Headquarters to the Director, Payment Compliance, SE:S:C:CP:PC:FPC, Attn: Systemic Levy Analyst. The area will also send all requests from banks to this address, even though these are generally not included in the Directory.
ACS also maintains a file of levy source addresses on the Servicewide Electronic Research Program (SERP). To find this file, go to the IRS Homepage (irweb.irs.gov). Then, click on:
1. SERP
2. Who/Where
3. ACS Levy Sources
A computer program uses the EIN and ABA number to insert these addresses for many levy sources. However, it is not always able to do this. This depends, for example, on IDRS having the levy source's EIN or ABA number. Some levy sources do not have these numbers, so sources must still be checked against the Directory.

5.11.2.1.6 (05-05-1998)
Levy in Other Territories

When a taxpayer has property in another territory, either,
1. Mail the notice of levy
2. Go to the other territory if it is nearby, or
3. Initiate a Courtesy Investigation, see IRM 5.1.8, Courtesy Investigations.
The receiving territory may find other levy sources. If so, other levies may be served after checking with the originating territory.

5.11.2.1.7 (07-26-2002)
Notifying the Taxpayer After Serving the Levy

After serving a levy in person or faxing it, mail a copy to the taxpayer. Form 668–A(C)DO includes two taxpayer copies. Mail Part 4 to the taxpayer. Leave Part 2 with the person who receives the levy. ACS uses Form 668–A(C) and mails Form 8519, Taxpayer's Copy of Notice of Levy, to the taxpayer.
If the levy is mailed, do not send the taxpayer copy immediately. Wait long enough so the taxpayer does not get the levy before the levy source does.

Note:

This is not necessary for a levy on wages, salary, or other income. The statement of exemptions and filing status notifies the taxpayer of the levy.
Also, see IRM 5.11.6.11.2, Notice to the Non-Liable Spouse,when a levy is served on a non-liable spouse in a community property state.

5.11.2.1.8 (05-05-1998)
Examination of Books and Records

Records about taxpayers' property must be provided when a levy is served or is about to be served. See IRC 6333. A summons could be used, but it may be unnecessary. Sometimes, a cooperative person will show the records if something in writing is given.
Use Form 2270, Notice to Exhibit Books and Records. Do not describe this as a summons. Note the date and time the form is served. Also, note the person who receives it.
IRC 7611(b) requires 30 days notice before examining records of churches, church conventions, and church associations when determining a liability.
However, if tax has already been assessed and a levy is or is about to be served, IRC 6333 allows records to be examined without 30 days notice.

5.11.2.1.9 (05-05-1998)
Refusing to Comply with a Levy

If a person refuses to surrender the property, discuss IRC 6332. This section of the IRC
- Requires the property to be surrendered,
- Discharges the person from any liability to the taxpayer and anyone else, and
- Describes the person's liability if the levy is not honored.
If the person still refuses, serve Form 668–C, Final Demand.
A Notice of Federal Tax Lien is not required before serving Form 668-C. However, if a suit to enforce the levy is likely, then file the lien.
Try to serve Form 668-C on the same person who received the levy. Complete the Certificate of Service on Part 1. Try to get a signature at the bottom of the form to acknowledge it was received.

5.11.2.2 (05-05-1998)
Releasing Levies

The authority to release levies is not intended to weaken the levy.

5.11.2.2.1 (08-01-2004)
Legal Basis for Releasing Levies

IRC 6343 requires levies to be released in the following circumstances.
- The liability is no longer owed
- The statutory collection period has run out
  
  Note:
  
  Generally, a levy served prior to the expiration of the collection period is good and should not be released. In addition, a levy served after reducing a tax liability to judgment is valid after the collection statute expires.
  
  Example:
  
  One week before the statutory collection period runs out, a notice of levy is served at the taxpayer's bank. The bank does not have to send the levy proceeds until the 21 day holding period on bank levies expires, and this will be after the period for collection runs out. This levy does not have to be released when the collection period runs out, because it was served timely.
  
  Exception:
  
  A continuous wage levy served before the expiration of the collection statute should be released after the expiration of the collection statute.
  
  Example:
  
  When a notice of levy is served on a taxpayer's right to property, sometimes that includes the right to receive future payments. If there is a fixed and determinable right to receive those future payments, the levy will attach them when they would have been paid to the taxpayer, even though it is not actually a "continuous" levy. As long as the right to property has been levied before the period for collection runs out, the notice of levy does not have to be released.
- The release will facilitate collection of the amount that is owed.
- The levy is creating an economic hardship
- The fair market value of the levied property is much more than the amount owed. A portion can be released without risking collection.
- The taxpayer makes an installment agreement, unless the agreement allows for the levy
Example:

A notice of levy is served on the taxpayer's broker. The broker is holding a certain amount of the taxpayer's cash but not enough to pay the tax liability. In addition, the broker is holding the taxpayer's stock options. The stock is worth more than when the option price was set. The cash held by the broker is enough to exercise the option on shares worth more than the tax liability. We arrange to meet the taxpayer and the broker. The release of levy is served, the taxpayer gives the broker an order to use the cash held by the broker to exercise the stock options and to immediately sell the shares. A new notice of levy is served on the broker, so the proceeds of selling the shares will be attached and pay the tax liability.

Example:

A notice of levy is served on the taxpayer's bank. The amount in the bank is less than the tax liability. The taxpayer needs the Notice of Federal Tax Lien released and wants to post a bond to do so. The bank has a bond department, and the amount on deposit at the bank is enough to pay for the bond to get the lien released. A collateral agreement is submitted and approved. We meet the taxpayer at the bank. The notice of levy is released, and the taxpayer has the funds in the bank immediately turned over to the bond department, so the bond that assures payment of the amount owed can be issued and the lien can be released.
Release the notice of levy as soon as one of the circumstances in (1) is identified to prevent payments from being received after the notice of levy should have been released. This will avoid the need to return levied property and the inconvenience this may cause for the taxpayer.

Example:

After a notice of levy has been sent to a taxpayer's employer, the taxpayer responds and shows that the notice of levy prevents her from paying for basic necessities for her family. Because the levy is causing an economic hardship, release it immediately, so the employer will not send a levy payment on the next pay day.
Section 362(a) of the Bankruptcy Code (Title 11) prohibits levy on the property of a taxpayer in bankruptcy. A levy on this property is generally illegal and must be released. Contact Technical Services for advice if you inadvertently levy on property of a taxpayer in bankruptcy.
Any notice of levy that violates the Internal Revenue Code or regulations must also be released.

5.11.2.2.2 (07-26-2002)
Releasing Wrongful and Erroneous Levies

A wrongful levy is one that attaches property to which the taxpayer has no rights. IRC 6343 authorizes release of wrongful levies. When a claim is received, contact Technical Services about the taxpayer's rights to the levied property.
See IRM 5.10.4.4, Release of Wrongful Seizures for Property Not Yet Sold,and IRM 5.10.6.15, Wrongful Seizure - Payment of Claims After Saleregarding wrongful levy claims. Also, see IRM 5.1.15, Account Transfers, Adjustments, Payment Tracers, Credit Transfers and Refunds.
If a notice of levy is served erroneously, release it immediately. Send Pattern Letter P–548 to the taxpayer. See Exhibit 5.11.2–1. The taxpayer can give this to people who received levies. See IRM 5.11.4.8, Reimbursing Bank Charges Because of Erroneous Levy,about reimbursing bank charges for erroneous levies.

Example:

A notice of levy is served, although the amount owed has been paid. The taxpayer shows a canceled check used to pay the tax. When IDRS is researched, the check is found among unidentified remittances. Release the levy. Any related bank charges may be reimbursed.

5.11.2.2.3 (05-05-1998)
Serving Releases of Levy

Generally, levy releases are mailed to save resources. Sometimes, though, they may be served in person.
When a levy must be released quickly, it can be faxed. Confirm that the person has a FAX machine and is willing to accept the release this way.

5.11.2.2.4 (05-05-1998)
Forms Used to Release Levies

Use Form 668–D, Release of Levy/Release of Property from Levy, to release a levy served on Form 668–A or 668–W. Use Form 668–E, Release of Levy, to release seized property when Form 2433, Notice of Seizure, cannot be used.
Form 668–D can be used to release the levy in part or in full.

Example:

The taxpayer has defaulted on an installment agreement, and his wages are levied. The amount being levied creates a hardship, but a smaller amount would not. A release of wages less than $X allows the taxpayer to receive an amount that will not cause a hardship. Anything earned more than that amount is sent as levy proceeds each pay day.

Example:

The taxpayer agrees to an amount for an installment agreement. A payroll deduction agreement is desirable to avoid a default, but the employer is reluctant to agree. A wage levy with a partial release of wages more than $X, sets a fixed amount that will be sent as levy proceeds each pay day. Anything more than that is paid to the taxpayer.

5.11.2.3 (08-01-2004)
Returning Levied Property to the Taxpayer

Before July 30, 1996, once levy proceeds were deposited, there was no authority to return the money regardless of the circumstances.

5.11.2.3.1 (08-01-2004)
Authority for Returning Levied Property

On July 30, 1996, Taxpayer Bill of Rights 2 (TBOR2) was enacted. This added subsection (d) to IRC 6343.

Now levy proceeds can be returned at the discretion of the serviceif:

The levy is premature
IRS procedures were not followed
An installment agreement is made for a liability included on the levy, unless the agreement provides otherwise
Returning the payment facilitates collection
With the consent of the taxpayer or the Taxpayer Advocate, returning the payment is in the best interest of the taxpayer (as determined by the National Taxpayer Advocate [NTA]) and the government

Example:

Some companies notify the Service of an address for serving notices of levy. See IRM 5.11.2.1.5. A levy is sent to another address by mistake. The company forwards it to the correct address, and a levy payment is sent. The taxpayer may claim the payment must be returned, because procedures were not followed. This is not the case. The error is trivial, and returning the payment is unwarranted.

Example:

An installment agreement form gets lost and does not get loaded onto IDRS. Because of this, the liability becomes a balance due. The taxpayer's bank account is then levied. If the error is found before payment is received, the levy must be released. However, the error may be found after the payment is received and deposited. There is authority to correct the error, and return the money.

If	Then
IRS makes a determination that return of property is in the best interest of the United States AND in the best interests of the taxpayer with taxpayer consent (no NTA involvement)	IRS will return the levied property.
IRS makes a determination that return of property is in the best interests of the United States and the NTA also determines that return of the property is in the best interests of the taxpayer	IRS will return the levies property.
IRS makes a determination that return of the property in NOT in the best interests of the United States (regardless of NTA determination or taxpayer consent	IRS will NOT return the levied property.

The taxpayer can file a claim for the return of property up to nine months after the levy. Claims made after nine months cannot be considered.

Note:

The Service can refund levy proceeds without a claim from the taxpayer. If the taxpayer requests the return of money within nine months of the levy, the Service may return the money after the nine month period ends if time is needed to investigate and process the request. The money can, then, be refunded after nine months.

5.11.2.3.2 (07-26-2002)
Factors to Consider Before Returning a Levy Payment

Except for a levy in violation of the law (see IRM 5.11.2.3.1(3)), there are no rigid rules for deciding whether to return a levy payment. The decision is made on a case-by-case basis. At least one of the conditions in IRM 5.11.2.3.1(2) must exist. Some things to consider include:
- How significant is a procedural error? In the first example in IRM 5.11.2.3.1(3), the error is harmless and insignificant.
- Did the person who received the levy get bad instructions about how much to send?
- Is there an error that affects whether the levy should have been issued?
- Is there an inequity in keeping the payment?
- Would the levy have been released if all facts were known before the payment was received?
- Is the taxpayer a pyramiding, delinquent trust fund repeater?

5.11.2.3.3 (05-05-1998)
Rejecting Claims

When a written claim is rejected, give the taxpayer a written rejection. The group manager will sign this. Include in the rejection letter:
- The reason(s) for rejection
- The right to appeal, and
- How to appeal
A written rejection is not required, unless a written claim is filed.

5.11.2.3.4 (08-01-2004)
Delegation of Authority to Return Levy Payments

See Delegation Order 191 to determine who can approve returning levy proceeds.

5.11.2.3.5 (08-01-2004)
Getting the Money Refunded

See IRM 5.1.15.7, Requests for Manual Refunds,for general instructions for issuing a manual refund.

Note:

Although IRM 5.1.15.7.2 mentions only the Territory Manager, returning levy proceeds can be approved by the people listed in Delegation Order 191.
Unlike money that has been wrongfully levied, no interest is paid on the refund.

5.11.2.3.6 (07-26-2002)
Effect on Penalty & Interest

When levy proceeds are returned, the delinquent tax is not forgiven. The taxpayer is still obligated to pay the amount owed, and the Service is obligated to collect it.
However, the taxpayer will not be charged failure to pay penalty and interest during the period that the Service held the money. After the payment is returned to the taxpayer, penalty and interest start to accrue again.
The taxpayer owed $10,000.
On April 10, 1998, $2,500 was collected as levy proceeds.
On May 4, 2000, the $2,500 was returned.
1. Compute accrued interest on $10,000 through April 10, 1998. Then, compute interest on $7,500 for the period April 11, 1998, though May 4, 2000. Assess the total interest from these two steps using transaction code (TC) 340. Have the TC 340 input with the COMP-INT-AMT and INT-TO-DT fields complete. The COMP-INT-AMT is the amount still owed, so IDRS and master file should continue computing interest on this. In this example, it would be the amount still owed on May 4, 2000. The INT-TO-DATE is the date that the interest has been computed through, i.e. in this example, May 4. This will allow IDRS and master file to compute interest after that, so it will not have to be done manually.
2. Compute the failure to pay penalty that accrued from April 11, 1998, through May 4, 2000, on $2,500. Input this amount using TC 271 with Reason Code 62. This will allow IDRS and master file to compute the penalty after that, so it will not have to be done manually.

5.11.2.4 (07-26-2002)
Returning Levied Property to Someone Other Than the Taxpayer

Generally, if levied property must be returned, it is given back to the taxpayer(s) who owed the tax that was credited with the payment. Typically, if a levy payment is applied to a liability owed by John and Mary Smith, and it must be returned later, the refund check would be in the names John and Mary Smith.
Sometimes the name(s) on the check can not be the same as the name(s) on the delinquent account because the money must be retuned to the third party who was wrongfully levied upon.

Example:

Fred Jones owes delinquent tax for tax year 1997, when his filing status was single. In addition, Fred and Mary Jones owe delinquent tax for returns they filed jointly for tax years 1998 and 1999. One notice of levy is mistakenly issued for all three tax years showing Fred and Mary Jones as the taxpayers. This results in money from Mary's bank account being used to pay all three liabilities. The payment that is applied to tax year 1997 is for a liability owed by Fred Jones, but the refund check for that payment must be issued in the name Mary Jones. This example assumes the bank account is not community property.

Example:

Sam Wilson's Social Security benefits are levied. After five levy payments have been sent, the Social Security Administration finds out that Sam had died and was only eligible for benefits during the first three months. The other two months' levy payments must be returned to the Social Security Administration.
See IRM 5.1.15.7, Requests for Manual Refunds,for instructions about how to get the manual refund check issued.
A wrongful levy is one in which the levy proceeds are money that belonged to someone other than the delinquent taxpayer, such as in the first example in (2), above or when the levy destroyed the interest of a lien senior to the federal tax lien. In these cases, the person the money is returned to is entitled to interest. Using the overpayment rate in IRC 6621, interest runs from the date the levy payment was received to the refund schedule date. The date the interest runs through can be no earlier than thirty days before the money is actually returned.
When a wrongful levy is not involved, as in the second example in (2), above, no interest is paid.

5.11.2.5 (07-26-2002)
Disposing of Surplus Proceeds

Every reasonable effort will be made to release a notice of levy timely. However, sometimes surplus levy proceeds are received. Surplus proceeds are payments greater than the amount still owed for the liabilities listed on the notice of levy.

Example:

A refund posts after the levy source has already sent payment for the levy
The payment may need to be returned to the levy source when there are surplus proceeds.
If surplus proceeds are received, and taxes are owed that were not listed on the notice of levy, the surplus can be offset to those taxes. However, use levy proceeds to pay the taxes listed on the levy, first. The surplus may be offset to taxes not listed on the notice of levy, even if all the notices in IRM 5.11.1.2.1 have not been given to the taxpayer for those taxes.

Exhibit 5.11.2-1 (05-05-1998)
Pattern Letter P–548

(Reference 2.2.2)

	Person to Contact:

	Contact Telephone Number:
	Date:

Dear (Name of Taxpayer):

We apologize for the concern and inconvenience we caused you by the erroneous serving of a notice of levy, dated ______ , that attached assets, belonging to you, in the possession or control of ______ , at ______ .

We are enclosing a copy of this letter, since you may want to furnish it to your employer, bank, or other individual or organization.

If you have any questions, please contact the person whose name and telephone number are shown above.

	Sincerely yours,


	Area Director
	By

	(Signature and title)

Enclosures: Copy of this letter Copy of Release of Levy

5.11.2 Serving Levies, Releasing Levies and Returning Property

5.11.2.1 (05-05-1998) Serving Notices of Levy

5.11.2.1.1 (05-05-1998) General

5.11.2.1.2 (07-26-2002) Preparing the Notice of Levy

Example:

5.11.2.1.3 (05-05-1998) Serving Notices of Levy in Person

5.11.2.1.4 (05-05-1998) Serving Notices of Levy by Mail or FAX

5.11.2.1.5 (08-01-2004) Addresses for Mailing Notices of Levy

5.11.2.1.6 (05-05-1998) Levy in Other Territories

5.11.2.1.7 (07-26-2002) Notifying the Taxpayer After Serving the Levy

Note:

5.11.2.1.8 (05-05-1998) Examination of Books and Records

5.11.2.1.9 (05-05-1998) Refusing to Comply with a Levy

5.11.2.2 (05-05-1998) Releasing Levies

5.11.2.2.1 (08-01-2004) Legal Basis for Releasing Levies

Note:

Example:

Exception:

Example:

Example:

Example:

Example:

5.11.2.2.2 (07-26-2002) Releasing Wrongful and Erroneous Levies

Example:

5.11.2.2.3 (05-05-1998) Serving Releases of Levy

5.11.2.2.4 (05-05-1998) Forms Used to Release Levies

Example:

Example:

5.11.2.3 (08-01-2004) Returning Levied Property to the Taxpayer

5.11.2.3.1 (08-01-2004) Authority for Returning Levied Property

Example:

Example:

Note:

5.11.2.3.2 (07-26-2002) Factors to Consider Before Returning a Levy Payment

5.11.2.3.3 (05-05-1998) Rejecting Claims

5.11.2.3.4 (08-01-2004) Delegation of Authority to Return Levy Payments

5.11.2.3.5 (08-01-2004) Getting the Money Refunded

Note:

5.11.2.3.6 (07-26-2002) Effect on Penalty & Interest

5.11.2.4 (07-26-2002) Returning Levied Property to Someone Other Than the Taxpayer

Example:

Example:

5.11.2.5 (07-26-2002) Disposing of Surplus Proceeds

Example:

Exhibit 5.11.2-1 (05-05-1998) Pattern Letter P–548

5.11.2.1 (05-05-1998)
Serving Notices of Levy

5.11.2.1.1 (05-05-1998)
General

5.11.2.1.2 (07-26-2002)
Preparing the Notice of Levy

5.11.2.1.3 (05-05-1998)
Serving Notices of Levy in Person

5.11.2.1.4 (05-05-1998)
Serving Notices of Levy by Mail or FAX

5.11.2.1.5 (08-01-2004)
Addresses for Mailing Notices of Levy

5.11.2.1.6 (05-05-1998)
Levy in Other Territories

5.11.2.1.7 (07-26-2002)
Notifying the Taxpayer After Serving the Levy

5.11.2.1.8 (05-05-1998)
Examination of Books and Records

5.11.2.1.9 (05-05-1998)
Refusing to Comply with a Levy

5.11.2.2 (05-05-1998)
Releasing Levies

5.11.2.2.1 (08-01-2004)
Legal Basis for Releasing Levies

5.11.2.2.2 (07-26-2002)
Releasing Wrongful and Erroneous Levies

5.11.2.2.3 (05-05-1998)
Serving Releases of Levy

5.11.2.2.4 (05-05-1998)
Forms Used to Release Levies

5.11.2.3 (08-01-2004)
Returning Levied Property to the Taxpayer

5.11.2.3.1 (08-01-2004)
Authority for Returning Levied Property

5.11.2.3.2 (07-26-2002)
Factors to Consider Before Returning a Levy Payment

5.11.2.3.3 (05-05-1998)
Rejecting Claims

5.11.2.3.4 (08-01-2004)
Delegation of Authority to Return Levy Payments

5.11.2.3.5 (08-01-2004)
Getting the Money Refunded

5.11.2.3.6 (07-26-2002)
Effect on Penalty & Interest

5.11.2.4 (07-26-2002)
Returning Levied Property to Someone Other Than the Taxpayer

5.11.2.5 (07-26-2002)
Disposing of Surplus Proceeds

Exhibit 5.11.2-1 (05-05-1998)
Pattern Letter P–548