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RJS Law - A Tax Law Firm

RJS Law: San Diego Tax Attorney & Lawyer | CPA

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SOUTHERN CALIFORNIA’S FINEST
TAX LAW FIRM

COMPLIMENTARY CASE EVALUATION

SAN DIEGO
(619) 595-1655
ORANGE COUNTY
(949) 535-2000
BEVERLY HILLS
(310) 299-2000
  • Home
  • About Us
    • Ronson J. Shamoun, JD, LL.M.
    • Sabri P. Shamoun
    • Chandara Diep, JD, LL.M.
    • Hilary Dargavell
    • Brendan O’Connor, CPA, MST, JD, LL.M.
    • Lupita C. Torres
    • Marisol Swadener, JD, LL.M.
    • Jessica Smith
    • Kaitlyn Forbes
    • Lauren Suarez, JD
    • Joseph Cole, JD, LL.M.
    • Jennifer Reardon, JD, CPA, MBA, LL.M.
    • Bridget Balisy
    • Lauren Lee
    • Brad Paladini, JD, LL.M.
    • Deanna Bagdasar
    • Vanessa Yanez
    • Melanie M. Shamoun
    • Jewell Cornejo
    • Patricia Bott
    • Devon J. Arabo
    • Renae Arabo
  • Services
    • IRS TAX MATTERS
      • IRS Appeals
        • IRS Appeals Process
        • Contesting an IRS Levy
        • Why Retain RJS Law for your IRS Appeal?
      • IRS AUDITS
        • IRS Correspondence Audits
        • IRS Field Audits
        • Initial Compliance Center Audits
        • IRS Office Audits
        • What to Expect During an IRS Audit?
        • Taxpayer Rights Under IRS Publication 1
      • IRS Collections
        • Avoiding and Eliminating IRS Tax Liens
        • Collection Due Process Hearings
        • CP 501 – IRS Notice
        • Failure to file a tax return: What happens?
        • How the IRS calculates interest
        • How to get a tax levy released
        • IRS Automated Collections
        • IRS Collections Process
        • IRS Interest Abatement
        • IRS Revenue Officers
        • Jeopardy Assessments and Jeopardy Levies
        • National Tax Agencies
        • Our Approach to Collections
        • Statute of Limitations on Collections
        • Streamlined Installment Agreements
        • TAX PENALTIES
        • Tax Penalty Abatement
        • Taxpayer Assistance Orders
      • IRS Payroll Tax Matters
        • Independent Contractor Reclassification Audits
        • IRS Forms 940 and 941
        • IRS Trust Fund Interviews
        • Payroll Tax Liability Payment Options
        • The Trust Fund Recovery Penalty
      • IRS Wealth Squad
      • Offer in Compromise & Tax Settlements
        • OVERVIEW OF OFFER IN COMPROMISE PROCESS
        • The Offer in Compromise Process
        • Appealing a Rejected Offer in Compromise
        • How the IRS evaluates an Offer in Compromise
        • Offer in Compromise and Dissipated Assets
        • Offer in Compromise Requirements
        • Pros and Cons of an Offer in Compromise
        • Why Retain RJS Law?
        • Offer in Compromise Alternatives
        • Actual IRS Offer in Compromise Results
    • STATE TAX MATTERS
      • EDD/California State Payroll Tax
        • EDD Investigations
        • EDD Collections – Liens, Levies, and Garnishments
      • California Sales Tax
        • California Sales Tax Appeals
        • California Sales Tax Audits
        • California Department Of Tax And Fee Administration
      • State Tax
        • California Residency Audits
        • Discharging State Income Taxes in Bankruptcy
        • State Tax Practice – Outside of California
    • International Taxes
    • CRIMINAL TAX ISSUES
      • About IRS Criminal Investigations
      • More about IRS Criminal Investigations
      • Criminal Investigation Division
      • IRS Criminal Investigation Division Tactics
      • Criminal Tax Defense – Tax Crimes
      • Criminal Tax Defense – IRS Tax Crimes
      • Currency Transaction Records & Suspicious Activity Reports
      • IRS Methods of Proof: Tax Fraud and Evasion
      • Methods IRS Agents Use to Locate Assets
      • IRS Special Agent Visits
      • Are You a Criminal Investigation Target?
      • Criminal Tax Attorney vs. White Collar Defense
    • CORPORATE TAXES
    • TAX COURT LITIGATION
    • Estate and Trust Planning
    • Real Estate Law
    • Innocent Spouse Relief
  • NOTICES
    • IRS Notices
    • IRS Letters
    • FTB Notices
    • Avisos en Español
  • Media
    • RJS LAW Events
    • Video Gallery
    • USD RJS LAW Institute
    • Tax Extention Deadline 2014
    • IRS Warns Taxpayers About Scam
    • Top Young Attorney
    • SD Business Journal Oct 2012
    • Union Tribune Article
    • USD Feature Story
    • IRS Hiring Agents for Audits
    • USD Feature Spring 2014
    • Search for Money Fuels Tax Att. Work
    • 102nd SDECCOC Annual Dinner
    • Industry Expert Shares 2014 Forecast
    • The Code Talkers
    • IRS Debt Settlement Momentum
    • SD Metro Best Attorneys 2014
    • SD Daily Transcript Roundtable
    • Understanding Tax Deductions
    • Leading Businesses Rely on RJS LAW
    • SDBJ Best of the Bar Award 2015
    • Sensitive Audit Areas for S-Corps
    • 4 Tips For Navigating The IRS Rapid Appeals Process
    • Commentation
    • Attorney Journal Cover Spotlight
  • Blog
  • Testimonials
  • Payments
  • Contact

WINNER OF THE UNION TRIBUNE SAN DIEGO'S BEST TAX LAW FIRM


5 YEARS IN A ROW

Call
Contact
Blog
  • Home
  • About Us
    • Ronson J. Shamoun, JD, LL.M.
    • Sabri P. Shamoun
    • Chandara Diep, JD, LL.M.
    • Hilary Dargavell
    • Brendan O’Connor, CPA, MST, JD, LL.M.
    • Lupita C. Torres
    • Marisol Swadener, JD, LL.M.
    • Jessica Smith
    • Kaitlyn Forbes
    • Lauren Suarez, JD
    • Joseph Cole, JD, LL.M.
    • Jennifer Reardon, JD, CPA, MBA, LL.M.
    • Bridget Balisy
    • Lauren Lee
    • Brad Paladini, JD, LL.M.
    • Deanna Bagdasar
    • Vanessa Yanez
    • Melanie M. Shamoun
    • Jewell Cornejo
    • Patricia Bott
    • Devon J. Arabo
    • Renae Arabo
  • Services
    • IRS TAX MATTERS
      • IRS Appeals
        • IRS Appeals Process
        • Contesting an IRS Levy
        • Why Retain RJS Law for your IRS Appeal?
      • IRS AUDITS
        • IRS Correspondence Audits
        • IRS Field Audits
        • Initial Compliance Center Audits
        • IRS Office Audits
        • What to Expect During an IRS Audit?
        • Taxpayer Rights Under IRS Publication 1
      • IRS Collections
        • Avoiding and Eliminating IRS Tax Liens
        • Collection Due Process Hearings
        • CP 501 – IRS Notice
        • Failure to file a tax return: What happens?
        • How the IRS calculates interest
        • How to get a tax levy released
        • IRS Automated Collections
        • IRS Collections Process
        • IRS Interest Abatement
        • IRS Revenue Officers
        • Jeopardy Assessments and Jeopardy Levies
        • National Tax Agencies
        • Our Approach to Collections
        • Statute of Limitations on Collections
        • Streamlined Installment Agreements
        • TAX PENALTIES
        • Tax Penalty Abatement
        • Taxpayer Assistance Orders
      • IRS Payroll Tax Matters
        • Independent Contractor Reclassification Audits
        • IRS Forms 940 and 941
        • IRS Trust Fund Interviews
        • Payroll Tax Liability Payment Options
        • The Trust Fund Recovery Penalty
      • IRS Wealth Squad
      • Offer in Compromise & Tax Settlements
        • OVERVIEW OF OFFER IN COMPROMISE PROCESS
        • The Offer in Compromise Process
        • Appealing a Rejected Offer in Compromise
        • How the IRS evaluates an Offer in Compromise
        • Offer in Compromise and Dissipated Assets
        • Offer in Compromise Requirements
        • Pros and Cons of an Offer in Compromise
        • Why Retain RJS Law?
        • Offer in Compromise Alternatives
        • Actual IRS Offer in Compromise Results
    • STATE TAX MATTERS
      • EDD/California State Payroll Tax
        • EDD Investigations
        • EDD Collections – Liens, Levies, and Garnishments
      • California Sales Tax
        • California Sales Tax Appeals
        • California Sales Tax Audits
        • California Department Of Tax And Fee Administration
      • State Tax
        • California Residency Audits
        • Discharging State Income Taxes in Bankruptcy
        • State Tax Practice – Outside of California
    • International Taxes
    • CRIMINAL TAX ISSUES
      • About IRS Criminal Investigations
      • More about IRS Criminal Investigations
      • Criminal Investigation Division
      • IRS Criminal Investigation Division Tactics
      • Criminal Tax Defense – Tax Crimes
      • Criminal Tax Defense – IRS Tax Crimes
      • Currency Transaction Records & Suspicious Activity Reports
      • IRS Methods of Proof: Tax Fraud and Evasion
      • Methods IRS Agents Use to Locate Assets
      • IRS Special Agent Visits
      • Are You a Criminal Investigation Target?
      • Criminal Tax Attorney vs. White Collar Defense
    • CORPORATE TAXES
    • TAX COURT LITIGATION
    • Estate and Trust Planning
    • Real Estate Law
    • Innocent Spouse Relief
  • NOTICES
    • IRS Notices
    • IRS Letters
    • FTB Notices
    • Avisos en Español
  • Media
    • RJS LAW Events
    • Video Gallery
    • USD RJS LAW Institute
    • Tax Extention Deadline 2014
    • IRS Warns Taxpayers About Scam
    • Top Young Attorney
    • SD Business Journal Oct 2012
    • Union Tribune Article
    • USD Feature Story
    • IRS Hiring Agents for Audits
    • USD Feature Spring 2014
    • Search for Money Fuels Tax Att. Work
    • 102nd SDECCOC Annual Dinner
    • Industry Expert Shares 2014 Forecast
    • The Code Talkers
    • IRS Debt Settlement Momentum
    • SD Metro Best Attorneys 2014
    • SD Daily Transcript Roundtable
    • Understanding Tax Deductions
    • Leading Businesses Rely on RJS LAW
    • SDBJ Best of the Bar Award 2015
    • Sensitive Audit Areas for S-Corps
    • 4 Tips For Navigating The IRS Rapid Appeals Process
    • Commentation
    • Attorney Journal Cover Spotlight
  • Blog
  • Testimonials
  • Payments
  • Contact

Contesting an IRS Levy

The Internal Revenue Service (IRS) has the power to levy on a tax debtor’s assets in the event that a tax debtor fails to remit to the IRS taxes previously assessed 30 days after receiving a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice). However, there are a number of grounds upon which a taxpayer may choose to contest the levy. Specifically, tax debtor’s may take advantage of either the Collection Due Process (CDP) or the Collection Appeals Program (CAP).

The CDP becomes available to a tax debtor that receives a levy notice as described above. Under section 6330 of the tax code, taxpayer’s have a right to one hearing in United States Tax Court within 30 days of receiving any kind of IRS levy notice for each tax assessment within a tax period. While tax debtors are usually entitled to a pre-deprivation hearing, i.e. a hearing before the levy or transfer of the debtor’s assets to satisfy the underlying debt, there are certain situations in which tax debtors may receive a levy notice only after the debtor’s assets have been levied or transferred. These are:

  • When collection of the tax is in jeopardy
  • When the IRS levies upon a state tax refund
  • When the criteria for a Disqualified Employment Tax Levy is met
  • When the IRS serves a federal contractor levy

Even if a tax debtor’s CDP request is not requested in a timely fashion, i.e. within 30 days of the levy notice, an equivalent hearing may be requested up to one year following receipt of the levy notice.

The CAP is different from the CDP process insofar as a tax debtor cannot challenge the existence or amount of the federal tax debt. Furthermore, no judicial remedies are available to those that participate in this process and disagree with the outcome on appeal. That said, a tax debtor may utilize this process to contest seizure of certain assets, as well as rejection, modification, or termination of an installment agreement or a wrongful levy.

With respect to installment agreements, tax debtors should note that the IRS cannot levy until 30 days post-rejection or post-termination of the installment agreement. As a result, an appeal of the decision within the 30-day period will effectively bar the IRS from levying until the appellate process is complete. That said, unlike the CDP process, the decision made through CAP is binding on both the IRS and the tax debtor, and not subject to appeal in federal court except under very limited circumstances.

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Services

  • IRS Tax Matters
  • State Tax Matters
  • International Tax Matters
  • Criminal Tax Issues
  • Corporate Law
  • Tax Court Litigation

Testimonials

Compassionate. Knowledgeable. Capable. The team at RJS, specifically Brad, Marisol and Ronnie were on top of all of our issues. They were efficient and communicated with us on every step. Finding a team that is on top of their game like RJS is a tough find.... add to that the compassion and care they provide makes them second to none. Call them now. - Mike G.
RJS Law firm was very professional and someone was always available to answer our questions. They really looked out for our interest only! If you want the best Law Firm Representing YOU, These guys are absolutely SECOND TO NONE!!! I  highly recommend them! Thank you for solving my tax problems! You guys Rock!- Mike S.
Amazing!  In today's world of NO customer service and only internal focus, The RJS Law firm and Chandara in particular completely changed my perspective.   Due to a complicated personal situation, I found myself  in a difficult position with the IRS.  One call and I can not tell you how relieved I am.  I can breathe again, and what is even more amazing-  I do not need an attorney.  Chandara advised me on how to resolve this myself.  It would have been easy to just take my money and add further stress to the situation,  but she didn't. I believe that nothing but good can come from true acts of kindness, so I truly thank her and RJS for outstanding service and should I ever need an attorney-  she will be my first call.- Michele W.
Calling this firm put me at ease. I had sleepless nights as I was procrastinating to take care of my problems; I didn’t know how to go about them. Seeking legal help is always a good way to go, as they are more suited for the job. Chandara has guided me through the process of my stressful situation. No strings attached but I couldn’t let go, I truly recommend them. They will give you sincere and honest answers at all times. I couldn’t be more at ease with my family taking this a step at a time.- Kimberly
I have been a tax client of RJS Law for nearly 10 years. Mr. Shamoun and his team have always delivered results above and beyond my expectations. My attorney has always been just a phone call away when I need advice. I would highly recommend RJS Law to anyone in need of representation for tax related matters! - Brad
My grandmother and I called RJS LAW because she fell behind on her business taxes. She no longer owns the business so she wanted to get back on track and settle that debt. Brendan was very informative and very helpful. We set up a consultation and everyone at the firm was very polite. Brendan helped us create a plan so that we can get resolution to the problem. He helped turn this insurmountable issue into something manageable going forward. I highly recommend this place!- Deana
With no doubt I have to say I have the best advice going forward. I was in the military residing from California but I was stationed in Texas and I didn’t know my filing requirements. Not only I got my questions answered by they gave me free knowledge that I wouldn’t ever had known. I feel comfortable with filing now and going forward I will know what’s best for me. The best thing I liked about this firm is that they answered right away! Transferred my call to an attorney and got it done! In no time! Highly professional and helpful!- Karla
We worked with Brad Paladini on an appeal for an Offer in Compromise we previously submitted on our own. Looking back we should have hired RJS BEFORE we tried submitting an OIC on our own. Brad was amazing to work with on the OIC appeal and literally saved us over $100,000 in taxes. Didn’t show any judgement, took over all the IRS communications and helped us get all the paperwork the IRS was requesting. He fought for us like a bulldog to win the appeal. We are so thankful we found RJS LAW through Yelp and decided to write a review to pay it forward!- Holly
RJS LAW San Diego came to us highly recommended. The firm delivers with precision, tact and professionalism. They are not cheap, but cheap doesn’t always deliver. Ronnie Shamoun, Quinn Disparte, and their associates treated our case with respect, dignity, empathy and speed. They were able to get our case dismissed timely, as promised and without any of the associated headaches that normally come with the territory. The end result was tremendous peace of mind. If that is what your ultimate goal is you need not look any further.- Mandana

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SAN DIEGO

Map & Directions

303 A Street
Suite 400
San Diego, CA 92101

Phone No.
(619) 595-1655

ORANGE COUNTY

Map & Directions

2 Park Plaza
Suite 1258
Irvine, CA 92614

Phone No.
(949) 535-2000

BEVERLY HILLS

Map & Directions

8484 Wilshire Blvd
Suite 210
Beverly Hills, CA 90211

Phone No.
(310) 299-2000

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