Student Victories Against the IRS

Case # 1 - 2004 - Stopped the IRS from stealing money while Student was in the Collection Due Process (CDP) Hearing

Even though we had helped Yolanda request a Collection Due Process (CDP) Hearing and even though the IRS, by law, is not supposed to take someone’s money when he or she is in CDP, the IRS attempted to cheat and take Yolanda’s money anyway. Needless to say, we stopped the IRS cold. IRS got nothing out of Yolanda. See the IRS’ Notice of Intent to Levy and Yolanda’s Request for a Collection Due Process Hearing. With Freedom Law School's help, IRS releases the levy.

Case # 2 - 2008 - Court Ordered the return of money that was stolen while Student was in the Collection Due Process Hearing

We helped our Student request for a Collection Due Process Hearing. Even though this Student was in the Collection Due Process (appeals) stage, the IRS attempted to take this Student’s money. By law, the IRS is not supposed to take a citizen’s money when the citizen is in Collection Due Process. We helped this Student take the IRS to Court for their unlawful levy and the IRS admitted that they were wrong in attempting to take this Student’s money and stopped their unlawful attempt to take his money. Read the IRS’ admission that the IRS had illegally attempted to steal (levy) the Student’s money. See the Court’s Order which recognized that the IRS had illegally attempted to take the Student’s money and that if the IRS did not refund the illegally taken money to immediately tell the Court about it.

Case # 3 - 2008 - The IRS sent the Final Notice of Intent to Levy and the Notice of Federal Tax Lien to the wrong address

The IRS sent the Final Notice of Intent to Levy and the Notice of Federal Tax Lien to the wrong address which resulted in the IRS taking over $10,000 from our Student. After a battle in Court with the IRS, the IRS admitted that the Notices were mailed to the wrong address and were therefore invalid. The IRS refunded all of the money that was taken from our Student, as well as released the illegal tax lien that had been filed against our student’s property. See the IRS Attorney’s admission that the IRS had not properly issued a Final Notice of Intent to Levy and a Notice of Federal Tax Lien to our Student’s last known address. See copies of the refund checks that were sent to our Student by the IRS for a full refund of the amount that was illegally taken from our Student. Release of tax lien that was sent to the Student from the IRS.

Case # 4 - 2008 - IRS started taking 100% of our Student’s Social Security

Our Student was sent a Final Notice of Intent to Levy, as required by law, before the IRS started taking 100% of our Student’s Social Security. We helped our Student take the IRS to Court where the Judge ordered the IRS to prove that the Final Notice of Intent to Levy was mailed to our Student’s last known address. The IRS failed to provide any proof that the Final Notice of Intent to Levy was mailed to our Student’s last known address. The IRS refunded all of the money that was taken from our Student. See the Court’s Order ordering the IRS to prove that the Final Notice of Intent to Levy was properly mailed to our Student’s last known address. This document shows the IRS Attorney’s admission that the IRS could not provide proof that the Final Notice of Intent to Levy was mailed to our Student’s last known address and that the IRS had unlawfully taken the Student’s money. Release of Levy that was sent to our Student by the IRS. Copy of the refund check that was sent to our Student from the IRS for illegally taking our Student’s money.

Case # 5 - 2008 - IRS levied our Student Social Security Benefits without issuing a Final Notice of Intent to Levy

In this case, the IRS levied our student Ray’s Social Security Benefits without issuing a Final Notice of Intent to Levy. Freedom Law School helped Ray petition the Tax Court. The Tax Court ordered the IRS to show proof that a Final Notice of Intent to Levy had been mailed to the Petitioner. The IRS had no proof they ever mailed a Final Notice of Intent to Levy to Ray. The Tax Court dismissed the case on the grounds that the IRS did not mail a Final Notice of Intent to Levy was mailed to Ray, this meant that the IRS illegally stole money from Ray’s Social Security payments. All the money that was taken from Ray, as a result of the IRS’ unlawful levy action, was refunded. Click here (RS1) to see the Tax Court’s Order of Dismissal, which states that the IRS did not properly mail a Final Notice of Intent to Levy to Ray.

Case # 6 - 2011 - IRS illegally issued a Notice of Levy against the Student when she was in an appeals process

In this case, the IRS illegally issued a Notice of Levy against the Student when she was in an appeals process. The IRS is forbidden by Internal Revenue Code 6330 to levy a person’s wages when they are in an active Collection Due Process Hearing. Freedom Law School assisted this Student by helping the Student write letters to the IRS arguing that the levy they had placed against the Student was illegal. The Student went to Tax Court and asked the Tax Court to stop the IRS’ illegal levy by filing a “Motion to Restrain Collection” The Tax Court agreed with our Student and Ordered the IRS to stop the levy.

Case # 7 - 2012 - While this student was still in a Collection Due Process Hearing, the IRS issued an illegal levy

In this case, the student was first being intimidated by the IRS with a Pre-Levy Warning Letter even though this student was active in a Collection Due Process Hearing. After, while this student was still in a Collection Due Process Hearing, the IRS issued the illegal levy. Click here to see a copy of the Levy. The IRS is forbidden by IRS Code Section 6330 to levy a person’s wages when they are in an “appeals process.” Freedom Law School assisted this Student by helping the Student write a letter to the IRS arguing that the levy the IRS had placed against the Student was illegal. The IRS realized that they had made a boo-boo and immediately released the levy against the Student.

Case # 8 - 2012 - IRS is not allowed to levy if an individual is in an active appeals process

In this case, our Student had gone through a Collection Due Process Hearing and timely petitioned to the US Tax Court from the IRS’ Notice of Determination. While Jay was waiting for a response from the Tax Court in response to his petition the IRS’ sent Jay a letter stating that the IRS was planning to levy Jay’s money (P1). Freedom Law School assisted Jay in writing a letter to the IRS Agent who issued the letter and citing the laws that state that the IRS is not allowed to levy if an individual is in an active appeals process. The IRS ignored our Jay’s letter so we assisted Jay in filing a Motion to Restrain Collection in the United States Tax Court.  During the Tax Court proceedings, the IRS Attorney assigned to the case admitted to the Tax Court that the IRS had prematurely attempted to steal Jay’s money. The Tax Court issued an Order stating that Jay should notify the Tax Court immediately if the IRS attempted to take any of Jay’s money (P2).

Case # 9 - 2012 - IRS sent the Notice of Intent to Levy to the wrong address

In this case, Richard had moved and sent a letter to the IRS giving them his new address. The IRS failed to update their computer system and issued a Final Notice of Intent to Levy and Notice of Your Right to a Hearing to Richard’s old address. Since the IRS sent the Notice of Intent to Levy to the wrong address it was not received by Richard so he could not request for a Collection Due Process Hearing. The IRS issued Notices of Levy to Richard’s employer and bank (RJ1-13) and stole over $14,000 from Richard. Freedom Law School assisted Richard in filing a Motion to Restrain Collection and to Order Refund of Amount Collected with the US Tax Court. During the Tax Court proceedings the IRS Attorney assigned to the case admitted that the IRS did not properly update their computer system when Richard sent them a letter providing the IRS with his new address (RJ2-13). The US Tax Court issued an Order of Dismissal ordering the IRS to release the levy against Richard and to refund any money that was taken from him as a result of the unlawful levy (RJ3-13). The IRS released the levies against Richard and refunded the entire $14,000 that was stolen from him.

Case #10 - 2012 - The IRS issued a Supplemental Notice of Determination and removed the $5,000 frivolous penalty against Student.

In this case, Faythe, received a Notice of Federal Tax Lien from the IRS, which claimed that Faythe owed $5,000 to the IRS for filing a frivolous tax return (FP1). Freedom Law School Assisted Faythe in requesting for a Collection Due Process Hearing arguing that the IRS did not follow proper procedures when imposing the $5,000 penalty against Faythe. The IRS ignored Faythe’s arguments and issued a Notice of Determination. Freedom Law School assisted Faythe in petitioning to the US Tax Court to appeal the IRS’ Notice of Determination. During the Tax Court proceedings the IRS Attorney assigned to the case admitted that the IRS Agent at the Collection Due Process Hearing level failed to verify whether or not the proper procedures had been taken by the IRS when they imposed the $5,000 penalty against Faythe (FP2). The IRS Attorney asked that the case be sent back to the IRS Appeals Office to allow Faythe to challenge the $5,000. Once the case was sent back to the IRS Appeals Office the IRS could not verify that they had followed the proper procedures when imposing the $5,000 frivolous penalty against Faythe. The IRS issued a Supplemental Notice of Determination and removed the $5,000 frivolous penalty against Faythe (FP3 and FP4).

Case #11 - 2012 - IRS is not allowed to levy if an individual is in an active appeals process.

In this case, our Student had gone through a Collection Due Process Hearing and timely petitioned to the US Tax Court from the IRS’ Notice of Determination. While Jay was waiting for a response from the Tax Court in response to his petition the IRS’ sent Jay a letter stating that the IRS was planning to levy Jay’s money (JP1-13). Freedom Law School assisted Jay in writing a letter to the IRS Agent who issued the letter and citing the laws that state that the IRS is not allowed to levy if an individual is in an active appeals process. The IRS ignored Jay’s letter so we assisted Jay in filing a Motion to Restrain Collection in the United States Tax Court.  During the Tax Court proceedings, the IRS Attorney assigned to the case admitted to the Tax Court that the IRS had prematurely attempted to steal Jay’s money. The Tax Court issued an Order stating that Jay should notify the Tax Court immediately if the IRS attempted to take any of Jay’s money (JP2-13).