July 16, 2018 - Douglas Myser

New IRS levy law change. The IRS has passed new guidelines for the new IRS levy law change. Individuals and businesses have more time now to file an administrative claim or to bring a civil action for a levy or asset seizure that was outside legal parameters, according to the IRS. When the IRS levy goes into effect, it permits the legal seizure and sale of property including wages, money in a bank account or other financial institution, vehicles, real estate and other personal assets that the IRS levy can use to satisfy a taxpayers tax debt. New IRS levy law change.

The Tax cuts and Jobs Act of 2017, the tax reform law enacted in December, extended the time limit for filing an administrative claim and for bringing a suit for wrongful levy from nine months to two years. If an administrative claim for return of the property is made within the two year period, the two year period for bringing suit is extended for 12 months from the date of filing the claim or for six months form the disallowed time of the claim, whichever is shorter. You may want to consult a Tax Resolution Services firm if that happens. The change in law applies to levies made after Dec. 22, 2017, and on or before that date, if the previous nine month period hadn't yet expired. That in essence is the new IRS levy law change.

Anyone who receives an IRS bill titled, Final Notice of Intent to Levy and Notice of Your Right to a Hearing, should immediately contact the IRS. By doing so, a taxpayer may be able to make arrangements to pay the liability, instead of having the IRS proceed with the IRS Wage Garnishment.  It's also important that those who receive a levy for their employees, vendors, customers or other third parties comply with the levy. Failure to do so may subject the party receiving the levy to personal liability. For more information, see the "What's a Levy ?" page on

Any questions about the new IRS levy change, or if you have an IRS levy and need help, call us at 1-888-689-7861, for a free tax resolution services consultation. You may also want to consider the tax relief options available, including the IRS Fresh Start Program,