well 1rude you are wrong wrong wrong...
You can have your account seized any time the IRS believes you are evading paying taxes...
you can have your accounts seized and liens placed on your property with due cause...
they don’t need a judgement - seize now...sue later...
she has the copy of the IRS levy on her website just scroll down.
Lurking’
As a lawyer, I litigate against the IRS fairly often. There is no legal way the IRS can levy your property without at least giving you the opportunity to challenge it in court first.
First, they cannot collect taxes without an assessment. An assessment of income taxes can ordinarily come about only in three ways: (1) you file a tax return, show a tax due, but don't pay it; or (2) the IRS sends you a notice alleging that you underpaid your taxes, and you don't file in Tax Court within 90 days; or (3) you file in Tax Court and lose.
Even after an assessment, the IRS cannot file a lien or levy without telling you they are going to, and giving you the opportunity to request a Collection Due Process Hearing; if you request a CDPH and lose, you can challenge that in Tax Court as well.
So no one has a lien against them unless they either went to court and lost (twice), or ignored a whole batch of IRS notices.
As a lawyer, I litigate against the IRS fairly often. There is no legal way the IRS can levy your property without at least giving you the opportunity to challenge it in court first.
First, they cannot collect taxes without an assessment. An assessment of income taxes can ordinarily come about only in three ways: (1) you file a tax return, show a tax due, but don't pay it; or (2) the IRS sends you a notice alleging that you underpaid your taxes, and you don't file in Tax Court within 90 days; or (3) you file in Tax Court and lose.
Even after an assessment, the IRS cannot file a lien or levy without telling you they are going to, and giving you the opportunity to request a Collection Due Process Hearing; if you request a CDPH and lose, you can challenge that in Tax Court as well.
So no one has a lien against them unless they either went to court and lost (twice), or ignored a whole batch of IRS notices.