IRS Clarification Relevant Date

Tighe, Kress & Orr.

Posted By: Tighe, Kress & Orr.

Is the date an IRS notice is mailed the relevant date? The IRS can’t seize property unless it gives a person notice in writing of a right to, and the opportunity for, a hearing. Notice can be made by certified/registered mail or hand delivery at least 30 days before the first levy. In one case, the IRS attempted to hand deliver a notice dated Feb. 11 but was deterred by the homeowner’s dog. The IRS mailed the notice two days later. A U.S. Appeals Court ruled the mailing date began the 30-day period, not the date printed on the notice. (Weiss, CA Dist Col, 5/22/18)

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