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Ymmv
I will PASTE a piece of a Notice of Levy Liability I sent to a fiduciary.....a PART.
I had mixed several cites from several cases and a little help from my friends.
I sent this letter TIMELY.
An important condsideration is Schulz's victory 1/2005 in applelate court that says something like 'Leins and Levies' have no effect unless steming from a Federal Court order.
Do your own research.
PASTE:
The IRS likes to point out to unaware employers and other fiduciaries that in the Code it states that if they do not comply and levy the wages [or assets] of a non-federal employee or a non-court ordered person, that they can be sanctioned. They use IRC Section 6332(d)(1) and (2), which states in part:
Title 26 USC Sect 6332. Surrender of property subject to levy.
(d)Enforcement of levy.
Extent of personal liability. Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the Secretary, shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered...
The IRS fails to inform the same unaware employer and other fiduciaries of the LAW as it exists in the Code of Federal Regulations 301.6332-1(c)(2) that states:
Title 26 CFR Sect 301.6332-1(c)(2)
Any person who mistakenly surrenders to the United States property or rights to property not properly subject to levy is not relieved from liability to a third party who owns the property.
Also be advised that, IRS FLUNKY
does not have enforcement authority for collecting taxes as is required by the Internal Revenue Manual at 1.16.4.3.1. The Internal Revenue Manual which clearly states that all IRS personnel have non-enforcement pocket commissions except those with Treasury Inspection, CID, and 1811 Series agents. IRS FLUNKY has no enforcement pocket commission, therefore no enforcement authority.
Based upon the foregoing statutes, regulations and court cases, unless and until the IRS provides a valid Levy and Notice of Seizure with verification that JOHN DOE consented to the disclosure of his personal tax information as well as a court order, signed by a judge, to EMPLOYER/FIDUCIARY to convert JOHN DOE 's assets as suggested by the Notice of Levy at issue. Therefore, this notice of a levy does not grant the authority for EMPLOYER/FIDUCIARY to levy the earnings of JOHN DOE .
Because of numerous procedural defects in the IRS process relating to this matter, EMPLOYER/FIDUCIARY should seek legal counsel before proceeding with this levy and conversion in the absence of authorized legal documentation.
All fiduciaries are responsible for the assets of their clients and are expected to protect these assets according to state and federal laws. Ignoring the laws for tradition or local rules is not acceptable and any such unlawful action in ignorance or otherwise is subject to appropriate legal remedy.
END PASTE
I was not dealing with an employer.
I am not an ATTORN ey. I am retard. Above for educational purposes only.
without prejudice
George Alexander
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