Federal Tax Levies and Liens

Disclaimer: The following Levy and Lien material is for general information purposes only and should not be considered legal or tax advice.

Source: IRS

Federal Tax Levy

A tax levy is when the IRS legally seizes your assets (e.g., wages, bank funds) to satisfy unpaid tax debt.

When can the IRS Levy?

The IRS may issue a levy only after:

Assessing your tax and sending a Notice and Demand for Payment.
You ignore or refuse to pay the tax.
The IRS sends a Final Notice of Intent to Levy and Your Right to a Hearing at least 30 days before seizing assets.

What can be Levied?

Wages/salary (via garnishment)
Bank accounts
Assets (real and personal property)

Employer Obligations:

Comply with IRS levy notices for employees or others.
Withhold funds after at least one full pay period from receiving the notice.

How to Release a Levy:

You can request release if:

You pay the debt in full.
The statute of limitations has expired.
Releasing it helps you pay the debt.
You enter an installment plan that prevents continued levy.
It causes economic hardship.
Asset value exceeds the tax owed, and release doesn’t hurt IRS collection.

Even if released, you still owe the tax — arrange an installment plan or settlement to prevent a new levy.

Federal Tax Lien

A tax lien is a legal claim against your property, not an actual seizure.

When Does It Arise?

After:

The IRS assesses the debt.
Sends you a Notice and Demand for Payment.
You don’t pay on time.

What It Affects:

All current and future assets, including homes, cars, and investments.
Your credit (via Notice of Federal Tax Lien).
Your business assets.
Bankruptcy – tax liens often survive bankruptcy.

Lien vs. Levy

Lien	Levy
Legal claim on property	Legal seizure of property
Protects IRS interest	Collects the tax debt
Happens first	May follow if ignored

How to Remove a Tax Lien

Pay tax in full – IRS releases lien within 30 days.
Discharge of Property – Removes lien from a specific property (IRS Pub 783).
Subordination – Lets other creditors move ahead of IRS for financing purposes.
Withdrawal – Removes public notice of lien; IRS no longer competes with creditors.

Legal Help

Zaher Fallahi, Tax Attorney, CPA, assists with:

✅ Federal Tax Liens and Levies Help
✅ Cryptocurrency Fraud Tax Deduction Help
✅ Real Estate Tax Attorney, CPA Services
✅ Ponzi Scheme Safe Harbor Tax Relief Help
✅ Back Taxes, Foreign Taxes, Tax Resolution, Offer-in-Compromise Services
✅ Incorporation and Corporate Law Services
✅ Office of Foreign Assets Control (OFAC) Iran License, OFAC License, Anti-Money Laundering (AML) Compliance

Consultations available nationwide.
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Amir Baradaran Rafii

3 months ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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Federal Tax Levies and Liens

TestimonialsWhat our clients say about us

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What our clients say about us