Concerning Notice of Levy for Employer


Internal Revenue Service



We have received a notice of levy dated (date of NOL), naming our employee, (name). Frankly, we are confused. IRC sec 6331(a) (which is not included on the backside of the Levy) states on part that:

"Levy may be made upon the accrued salary or wages of any officer, elected official, of the United States, the District of Columbia... "

(Your name) works for us, not for the Federal Government so he is not even defined as being leviable.

IRC sec. 6332(a) refers to a government employee who has a fiduciary responsibility to collect moneys from other government employees. It states in part:

Requirement - Except as otherwise provided in this section, any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Secretary, surrender such property or fights..."

Since our company is not part of the Federal Government or under its jurisdiction, we do not fit the "Person Defined" in IRC 6332(d):

"Person Defined - ...the term 'person,' includes the officer or employee of the United States, of the District of Columbia, or of such agency or instrumentality who is under a duty to discharge the obligation.

Sir, neither our company, nor any of our officers work for the United States and therefore are not persons who are liable to send Mr. Shilling's property to you. In fact, we could be held liable if we did surrender moneys or property to you. As section 301.6632(c) says in part:

... Any person who mistakenly surrenders 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..."

Should you desire to persist in this request, we will need a court order according to 26 IRC, Section 7401.

AUTHORIZATION - No civil action for the collection of recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Secretary [of the Treasury] authorizes or sanctions the proceedings and the Attorney General or his delegate [court order] directs that the action be commenced.

We have to assume that the levy has no validity unless accompanied by a court order. We must insist that any and all levies on any of our employees be accompanied with:

1. Certified and signed copies of Delegation of Authority Orders from the Secretary of the Treasury right down to the agent who signed the levy.

2. Proof that the signature on the levy belongs to an agent who has been given that authority. (See DOA 196 and DOA 191).

3. A court order by a duly constituted civil authority who has jurisdiction in this locality.


(Name of Employer and signature)

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