|
In order for the IRS to place a lien or levy on your property they must present their case before a competent jurisdiction, in this case the district court where the lien has been filed. Furthermore, the law requires a court order before the IRS or anyone can lawfully and legally seize anyone's property.
Instead, they file a "Notice of Federal Tax Lien" in the county record without the review of a judge or jury. The procedure is simply administrative, but is represented to the county recorder as judicial and with a judge's authorization. The IRS has received no such authorization from a judge, and holds no such authorization or power within themselves. Imagine a government run with out checks and balances. The IRS has taken it upon themselves to bring the case against you and also to pass judgment. They say you are guilty as charged and that is enough. But according to the Internal Revenue Manual it is not enough. The IRS must perfect the lien and/or levy in a court of law in order to attempt any collections on the alleged debt. Furthermore, tax court is not a court of law. It is color of law only.
The lien and/or levy is perfected with a Warrant of Distraint. This is a legal document that gives the IRS the power to collect delinquent taxes or seize and sell sufficient property to satisfy delinquent taxes. According to the Internal Revenue Manual a Warrant of Distraint, or a court order, must accompany a Notice of Levy. The Notice of Levy receives it's authority from the warrant.
|