Page 36 - Tax reforms - Individuals
P. 36

Wrongful IRS Levy (6/8)

















                                    Due                Inflation
                                 Diligence.         Adjustments.



                                                                                                           IRS Levy
                     Taxpayer
                    Advocate                                     International                  Individuals and businesses
                     Service.                                      Holdings.                    have additional time to file

                                              Tax                                               an administrative claim or to
                                           Reforms                                              bring a civil action for
                                                                                                wrongful levy or seizure. The

                        Estate and                          Opportunity                         TCJA extended the time limit
                          Gift Tax.                            zones.                           for filing an administrative

                                           IRS Levy.                                            claim and for bringing a suit
                                                                                                for wrongful levy from nine
                                                                                                months to two years.









    https://lentcpa.com                                                                                                              34
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