A district court has approved IRS's levy on taxpayers' principal residence, noting that:
1) IRS established that there were no reasonable alternatives for collection;
2) IRS's determination that the taxpayers were ineligible for an offer in compromise was correct; and 3) taxpayers' pending installment agreements didn't prohibit the levy.
(Gower, (DC FL 7/10/2018) 122 AFTR 2d ¶ 2018-5033).
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