So, you got one of those threatening CP504B letters.
It says Notice of intent to seize (levy) your property or rights to property. This is a scary letter, and you should take it seriously. I will give you a little backdrop about the CP504B letter.
The IRS has hired 80,000 new personnel. They are untrained and unsupervised. They do not know or care what the IRS IRM says. (The IRM is a list of rules the IRS must follow) However the IRS regularly does not follow the IRM especially the new IRS employees. All they do is try to collect money whether it is due or not.
I will give you a few examples. The taxpayer has an IRS approved installment agreement by a Revenue Officer (A Revenue Officer is an IRS employee assigned to a specific case.)The taxpayer has faithfully made their monthly payments on time. The IRM forbids levy action while the installment agreement is in place. So, filing a CP504B is against the law and is a criminal act. The IRS employee who filed the CP504B needs additional training or if he/she refuses to comply they need to be terminated.
Here is another example. The IRS Revenue Officer has determined that due to the taxpayer’s financial condition the case is called currently non collectable. That means per the IRM the IRS is forbidden to try to collect for a period usually two years. After two years the case is reviewed. So once again filing a CP504B is against the law and is a criminal act. The IRS employee who filed the CP504B needs additional training or if he/she refuses to comply they need to be terminated.
Here is one more example. The taxpayer has been assessed a penalty and an appeal has been filed. The IRM forbids collection action while the appeal is pending. Keep in mind an appeal may take up to a year or more. Yet once again a CP504B was filed. This is once again against the law and is a criminal act. The IRS employee who filed the CP504B needs additional training or if he/she refuses to comply they need to be terminated.
So, what is the solution?
Do not try to deal with this yourself. The IRS has hired 80,000 new employees who are trained only to bully and intimidate you. They do not follow the IRM and hence the law.
So, if you get a CP504B, bring the notice in and let us deal with it for you. We are trained and have the experience. We recently had to deal with a renegade IRS Revenue Officer and had to report him to the IRS Special Agent who investigates IRS employees who abuse their discretion. Call Philip Garnett Tax Resolution for an appointment. 360-623-1375