Thank you for your time. I live in the state of Massachusetts. It appears as though my bank account was levied for state taxes owed. I do not dispute that I owe the money. I have not ignored any notice that I received. I have received statements and I also received an offer from the state of MA. They did a special tax amnesty period for people that owe money. You could pay off your balance by 10/31/14 for less than you actually owed. I couldn't afford the whole amount even though it was a great deal. I actually paid some of the balance down-voluntarily. I did not, however, receive any notice about intent to levy and it completely blindsided me yesterday morning when I looked at my bank account. I owe the money and I am willing to pay. I just need to pay in installments. I have
You need to speak with a tax attorney or a CPA who has experience with tax collection matters, specifically, working out payment arrangements, to see what can be done to protect you from further bank account levies.
Typically, when a tax agency goes after a bank account, it sends the levy to the bank first, which typically is required to freeze the account for 21 days or so (depending on the state it may be more or less), to give you the opportunity to show that the funds are exempt from levy. It's only after the levy has been served that the taxpayer is typically notified of the levy.
That being said, if you in fact did not receive all of the notices that are statutorily required before the tax agency can proceed with a levy, then you need to speak with a tax attorney who can try to get that levy reversed due to the failure to follow the required procedures. There is no way to tell just from here whether there is a chance of that happening or not; you have to discuss all the facts and details with a tax attorney who can advise you on that basis.
My answer does not constitute legal advice and may not be relied upon by anyone for any purpose and does not constitute an attorney/client relationship or an offer to form such a relationship. This disclaimer is intended to be fully compliant with the requirements of Treasury Department Circular 230 and the terms thereof are fully incorporated by reference.
The State must send you notification of intent to levy. These notices only need to be sent once and thereafter they can levy at any time. You then have 21 days to deal with the DOR and ask them to release the levy and put you on a payment plan. While the bank parks the funds out of your account until the 21 days pass or they receive a release, I suggest you contact a lawyer, CPA or at least the DOR and ask for hardship and get on a payment agreement.
The rules about how a state levies on a bank account are different in each state. You should pick up the phone and buy some time from Mr. Rothenberg.
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