Refund of wages from an IRS wage levy. The Revenue Officer prepared the Taxpayers 433-A and arrived at $5,000 per month Disposable Income.
The IRS levied the Spouse's paycheck for several pay periods prior to engaging my services as their Representative. I prepared a 433-A and arrived at a negative $1,000 based on the National and Local standard tables. The RO calculated the TPs wages incorrectly on the 433-A which accounted for the largest discrepancy. In fact, out of the 15 line items listed on the 433-A, he had 10 wrong. Shortly after the submission of my 433-A and a completed 12153, the RO reversed his opinion and placed the TP in the Currently Not Collectible status.
I am preparing a letter to the Service to request a full refund of the improper wage levy based on IRM 5.11.2.4.2.
Any additional observations or experiences will be greatly appreciated.
Ron Oddo
Scottsdale, AZ
oddo@pmgroup-az.com
480.990.3510
I am preparing a letter to the Service to request a full refund of the improper wage levy based on IRM 5.11.2.4.2.
Any additional observations or experiences will be greatly appreciated.
Ron Oddo
Scottsdale, AZ
oddo@pmgroup-az.com
480.990.3510
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Tax Professional Answers

Caran Ebert, CPA
There is information missing in your observation such as what tax year(s) are they collecting for (a couple of statute of limitations may apply) and how long have they collected the levy from the wage as other statutes may apply.
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382 weeks ago