Page 54 - Tax Reforms - Businesses
P. 54

Wrongful IRS Levy (2/5)













                                                                                           IRS Levy



                                                                                          Individuals and businesses
                                                                                          have additional time to file

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



                                                                                          The TCJA extended the time

                                                                                          limit for filing an
                                                                                          administrative claim and for
                                                                                          bringing a suit for wrongful

                                                                                          levy from nine months to two
                                                                                          years.












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