Levy Requirements

• The IRS will levy your bank account if three conditions apply. The IRS must send a "Notice and Demand for Payment" after assessing your tax debt. You must receive the notice at least 30 days prior to the initiation of the levy and fail to acknowledge and satisfy the debt. The IRS may deliver the notice in person, to your home or place of employment or by registered mail to your last known address.
  
  

Collection Due Process

• You can request a case review or Collection Due Process hearing within 30 days of receiving a demand for payment notice. You must file the request with the IRS office printed on the notice. Possible reasons for a hearing include receiving the levy while a bankruptcy automatic stay was in place, you paid the levy in full prior or the funds seized from the joint account belonged to your spouse. You can also discuss possible alternatives to a levy.
  
  

Right to Appeal

• You have the right to appeal before or after the IRS initiates the joint bank account levy, termination or proposed termination of a payment installment agree or denial of an installment agreement. You have the right to representation by a lawyer or you can present your case pro se, which means to present your own case. Income-eligible individual may obtain representation through a low-income tax clinic. You can obtain a list of clinics by contacting the IRS or accessing the IRS website.
  
  

Collection Due Process Hearing

• The Collection Due Process Request must occur before the bank levy begins unless the tax collection is in danger, the IRS levies your state refund or you meet the qualifications for a Disqualified Employment Tax Levy. Disqualified Employment Tax levies refer to levies implemented to collect employment taxes. To request a Collection Due Process hearing, complete a written request or Form 12153 and send to the address on your notice. The form is available from the IRS via phone request or online. Untimely requests may result in denial. The IRS does not have to grant a hearing.
  
  

Collection Appeals Program

• You may appeal under the Collection Appeals Program before or after the levy on your joint account occurs. Appeals can occur by phone or in writing, depending on the notice procedure. For example, you may appeal by phone if you receive a levy notice by mail or phone. If a revenue officer contacts you, submit Form 9423 to the collection office. The form is available from the IRS by visiting an area office, requesting by phone or online. If the IRS denies your appeal, contact the number on your denial notice to request a conference with the advisory group manager. Under the appeals program, you cannot challenge the debt amount.