Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
Obtaining Relief From Federal Tax Levies, T. Fogg
Obtaining Relief From Federal Tax Levies, T. Fogg
T. Keith Fogg
A levy is an administrative means of collecting taxes by seizure or taking of the taxpayer's property to satisfy delinquent tax liabilities. A levy is analogous to, but something more than, an attachment, garnishment, or other similar creditor's remedy. This chapter explains the levy process, the power of a levy and ways for moving past the levy.