Can a levy only be made on “officers and employees, etc.” of the federal government?
A. A levy can be made, by means of a proper judicial process, upon anyone who actually owes a tax debt. However, a levy can be made by way of a mere “Notice of Levy”– which is to say, more-or-less unilaterally by the IRS– only upon the “wages or accrued salary” of “officers, employees, etc.”. The relevant language (from 26 USC 6331(a)) is as follows:”Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official.”Levy can be managed by mere “notice” in these cases due to the fact that a “levy” is the bringing of property into the possession of the levying authority, and the property involved in a levy upon “the accrued salary or wages of any officer, employee, or elected official, of the United States
A. A levy can be made, by means of a proper judicial process, upon anyone who actually owes a tax debt. However, a levy can be made by way of a mere “Notice of Levy”– which is to say, more-or-less unilaterally by the IRS– only upon the “wages or accrued salary” of “officers, employees, etc.”. The relevant language (from 26 USC 6331(a)) is as follows:”Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official.”Levy can be managed by mere “notice” in these cases due to the fact that a “levy” is the bringing of property into the possession of the levying authority, and the property involved in a levy upon “the accrued salary or wages of any officer, employee, or elected official, of the United States
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