Devvy Kidd writes a devastating column pointing out how the fraudulent “Notices of Levy” quote Title 26 section 6331, but conveniently leave out 6331(a) – beginning instead with 6331(b). What they are leaving out:
(a) Authority of Secretary. If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax.
Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official). If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.
This is why they always send a Notice of Levy, but can’t ever point to the actual Levy itself. It doesn’t exist. They do exactly the same thing with the Notice of Lien, which is why if you do a search with your local Secretary of State, you’ll almost always find that the lien to which the Notice of Lien is supposedly being provided does not exist.
The IRS is a law-breaking fraud.