Tuesday, April 12, 2011

IRS Levy and Garnishment -- Protect your Social Security -- Social Security Disability (SSDI)


LEVY AND GARNISHMENT OF BENEFITS

Social Security -- Social Security Disability (SSDI)
Generally, Social Security benefits are exempt from execution, levy (garnishment), attachment, garnishment, or other legal process, or from the operation of any bankruptcy or insolvency law. The exceptions are that benefits are subject: (1) to the authority of the Secretary of the Treasury to make levies for the collection of delinquent Federal taxes and under certain circumstances delinquent child support payments; and (2) to garnishment or similar legal process brought by an individual to enforce a child support or alimony obligation.
Section 207 of the Social Security Act provides:
"The right of any person to any future payment under this title shall not be transferable or assignable, at law or in equity, and none of the moneys paid or payable or rights existing under this title shall be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law."
However, section 6331 of the Internal Revenue Code of 1954 (26 U.S.C. 6331) which was enacted into law on August 16, 1954, after the enactment of section 207, gives the Secretary of the Treasury the right to levy or seize for collection of delinquent Federal taxes, property, rights to property, whether real or personal, tangible, or intangible and the right to make successive levies and seizures until the amount due, together with all expenses, is fully paid.



Section 6334 of the Internal Revenue Code of 1954 (26 U.S.C. 6334) provides in subsection (c):
"Notwithstanding any other law of the United States, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a)."
The property exempt from levy (garnishment) in subsection (a) includes wearing apparel and school books; fuel, provisions, furniture, and personal effects, not to exceed $500.00 in value; books and tools of a trade, business, or profession, not to exceed $250.00 in value. Social Security benefits are not specifically exempted from levy by this subsection. Furthermore, as between conflicting treatment of the same matter by two statutes (section 207 of the Social Security Act and section 6334 of the Internal Revenue Code of 1954), the one enacted later (section 6334 of the Internal Revenue Code of 1954) would control with respect to that matter.

Therefore, since section 6334 of the Internal Revenue Code of 1954 does not specifically exempt Social Security or Social Security Disability (SSDI) benefits from levy, such benefit checks may be levied upon by the Secretary of the Treasury under section 6331 of the Internal Revenue Code of 1954.

FEDERAL PAYMENT LEVY PROGRAM (FPLP)

In July 2000, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through this program, the IRS can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS. The following is a list of federal payments that can be levied through the FPLP:


  • federal employee retirement annuities,
  • federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
  • federal employee travel advances or reimbursements,
  • certain Social Security benefits paid to you,
  • some federal salaries, and
  • Medicare provider and supplier payments.
In the future, the FPLP program will expand to include additional federal employee salaries and other types of federal payments.

As part of this program, a file of delinquent accounts is transmitted from the IRS to FMS to be matched against pending federal payments you are due. When a match is found, the IRS will send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing (CP 90, CP 91, Letter 1058 or CP 297), if another Final Notice has not already been issued.



THE IRS WILL SEIZE YOUR 

SOCIAL SECURITY / SOCIAL SECURITY DISABILITY (SSDI) 

IF YOU DO NOTHING


STOP THE IRS

 

KEEP YOUR SOCIAL SECURITY

FLAT FEE TAX RELIEF
WILL STOP
YOUR
IRS LEVY
IN
1 DAY / 24 HOURS

I am Dave Rosa, the V. P. of Client Relations at Flat Fee Tax Service, Inc. I will be conducting your confidential consultation, It is my duty to you, as well as Flat Fee Tax Service, Inc., to provide you with an honest and straightforward evaluation of your IRS problem. We have been successful at having a levy on your paycheck, wages, Social Security or Social Security Disability (SSDI) stopped and removed even though you may have delinquent tax returns. You need to understand that getting a levy released when you have unfiled tax returns is extremely difficult. If all of your taxes have been filed, Flat Fee Tax Service, Inc. will have your levy stopped and removed in 1 Day/24 Hours. We look forward to restoring your wages. 

FLAT FEE TAX RELIEF - Good people - Doing Great Work
FLAT FEE TAX RELIEF - Christian Values

FLAT FEE TAX SERVICE, INC.

IRS WAGE LEVY RELEASE HELP - LINE

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1 comment:

  1. Have an IRS Debt? Are you on Social Social Security or Disability (SSDI)? Have you received notices from the IRS? If you have, read this.

    ReplyDelete