According to Procedurally Taxing, an Innocent Spouse Request does not stop a Levy during the 21-day period after the Levy, when the bank was holding the funds in the joint account after receipt of the levy.
The case of Landers v. United States, 3:20-cv-00455-G (N.D. Tex. 2020) raises the issue of the timing of the injunction against collection vis a vis the completion of a bank levy.
This case appears to break ground not previously broken, as Ms. Landers seeks to undo the levy because she filed her innocent spouse request during the 21-day period the bank was holding the funds in the joint account after receipt of the levy.
The court decides that the language stopping collection resulting from the filing of an innocent spouse request does not stop the bank levy during the 21-day period.
The opinion goes through an analysis of the Anti-Injunction Act to get there.
Have IRS Tax Problems?
Contact the Tax Lawyers at
Marini & Associates, P.A.
www.TaxAid.com or www.OVDPLaw.com
or Toll Free at 888 8TAXAID (888-882-9243)