Discussion:Levy after IA
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Discussion Forum Index --> Advanced Tax Questions --> Levy after IA
Discussion Forum Index --> Tax Questions --> Levy after IA
| 12 September 2008 | |
| Taxpayer a year ago entered into an installment agreement to stop a wage levy. He broke that installment agreement when he did not make the payments as agreed. Consequently his wage was levied.
(1) Was the IRS required to send out a new notice of intent to levy to the taxpayer prior to the new levy or was it ok to go ahead and levy because he broke the agreement. (2) I have never used a Form 433-D. What is the difference between it a a form 9465. | |
| 12 September 2008 | |
| Was this an IA entered into with ACS or a revenue officer? How many payments were made before default?
To answer the second question, the 9465 is an application for an agreement, the 433-D is the actual agreement. Generally a 433-D is not formally done unless a Revenue Officer is involved. ACS basically takes them over the phone. | |
| 12 September 2008 | |
| IRS sends a notice of default on the installment agreement before taking any collection action. A Form 433-D serves the same purpose as Form 9465 but is more for internal use. | |
| 12 September 2008 | |
| It was with ACS and payemnt under the IA was made for more than two years. Half of 10K debt was paid off. I am thinking about having him enter in a a new IA through payroll if it is the only way the IRS will enter into a new agreement. | |
| 12 September 2008 | |
| They would have issued a CP-523 which is a notice of default and he would have had 30 days to catch up or call and make other arrangements. If that was ignored it should have gone back into collection and a Letter 2050 and then a Final Notice (Letter 1058) should have been sent. They are required to issue a final notice if it has been out of collection that long. If he only owes $5K then he should be able to get a monthly payment of about $100 without any fuss. | |
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