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A Tax levy, under United States Federal law, is an administrative action by the Internal Revenue Service (IRS) under statutory authority, without going to court, to seize property to satisfy a tax liability. The levy "includes the power of distraint and seizure by any means".〔See and .〕 The general rule is that no court permission is required for the IRS to execute a section 6331 levy.〔See ''Brian v. Gugin'', 853 F. Supp. 358, 94-1 U.S. Tax Cas. (CCH) paragr. 50,278 (D. Idaho 1994), ''aff’d'', 95-1 U.S. Tax Cas. (CCH) paragr. 50,067 (9th Cir. 1995). The IRS may be required to obtain court permission in the case of bankruptcy; see .〕 For taxpayers in serious debt to the IRS, the most feared weapon in the IRS arsenal is the tax levy. Using the powers granted to the IRS in the Internal Revenue Code, the IRS can levy upon wages, bank accounts, social security payments, accounts receivables, insurance proceeds, real property, and, in some cases, a personal residence. Under Internal Revenue Code section 6331, the Internal Revenue Service can “levy upon all property and rights to property” of a taxpayer who owes Federal tax. The IRS can levy upon assets that are in the possession of the taxpayer, called a seizure, or it can levy upon assets in the possession of a third party, a bank, a brokerage house, etc. All future statutory references will be to the Internal Revenue Code unless noted otherwise. == Procedural requirements == According to the U.S. Supreme Court, the power of administrative levy for federal taxes dates back to the year 1791.〔Act of March 3, 1791, Ch. 15, § 23, 1 Stat. 199, 204, as cited in ''Phillips v. Commissioner'', 283 U.S. 589, 595, n. 5 (1931), at (), providing for "levy by distress and sale." See also ''United States v. National Bank of Commerce'', 472 U.S. 713 (1985), at () and ''G.M. Leasing Corp. v. United States'', 429 U.S. 338 (1977), at ().〕 The Fifth Amendment of the Constitution forbids the government (whether state or federal) from taking an individual’s property without due process of law. This rule applies to an IRS levy. To comply with the U.S. Constitution, the IRS must provide the taxpayer notice of the coming levy and an opportunity to be heard.〔See also .〕 Under §6330(a)(2), the IRS must send to the taxpayer a notice by either personal hand delivery, or through certified mail, or left at the taxpayer's usual place of business. The notice must arrive at least thirty days prior to the levy taking place. However, if the taxpayer is (1) planning to depart from the United States, or conceal himself or herself; (2) planning to place his property beyond the reach of Commissioner by concealing it, by dissipating it, or by transferring it to other persons; or (3) financially imperiled, under 26 U.S.C. § 6331(a), the IRS may determine the collection of the tax is in jeopardy and may immediately make a levy after serving notice and demand for payment of the tax. In such cases, notice of the jeopardy levy need not be served upon the taxpayer until after the levy has already been served on the levy source such as the taxpayer's bank. 〔United States v. JPMorgan Chase Bank NA, 2014-2 ustc ¶50,411; 2014FED ¶38,198.13 (C.D. Cal. 2014), http://wilsontaxlaw.com/daniel-layton/district-court-experience/united-states-jpmorgan-chase-bank-failure-honor-levy-irc-6332/〕 The “Notice of Intent to Levy” must include “in simple and nontechnical terms the right of a person to request a hearing during the 30 day period” before the levy will be effective. This hearing is referred to in IRS correspondence as the “Collection Due Process” or CDP hearing. The notice will include the IRS Form 12153 which the taxpayer can fill out and mail in to request a hearing. A taxpayer is entitled to one CDP hearing for each tax period (tax year) to which the levy applies. The hearing must be held before a neutral, impartial hearing officer “who has had no prior experience with the respect to the unpaid tax…”〔.〕 At the hearing the taxpayer may raise challenges to the collection actions, may seek innocent spouse relief, and may present alternative collection actions such as installment agreements or an offer in compromise. Under certain limited circumstances the tax debtor may challenge the underlying tax liability. If the taxpayer is unhappy with the decision at the CDP hearing, he or she may contest the decision by filing a petition with the United States Tax Court within 30 days of the adverse determination. 〔26 U.S.C. § 6330(d), http://www.law.cornell.edu/uscode/text/26/6330〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax levies」の詳細全文を読む スポンサード リンク
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