Earned Income Tax Credit

Surprising Tactic to Suspend an Internal Revenue Service Levy

26 U.S.C. § 6330(e) contains a provision that is little acknowledged and underutilized by individuals dealing with an IRS levy of their bank account or paycheck. That subsection provides in pertinent part: “(e)  Suspension of collections and statute of limitations “(1) In general “… if a hearing is requested under subsection (a)(3)(B), the levy actions [...]