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U.S. Federal Income Tax

Subjugation by taxation

There is no Legal Distinction Between Levy and Seizure

Table of Contents

Subtitle F - Procedure and Administration
Subchapter D - Seizure of Property for Collection of Taxes

Sec. 6332. Surrender of property subject to levy

(a) Requirement
Except as otherwise provided in this section, any person in
possession of (or obligated with respect to) property or rights to
property subject to levy upon which a levy has been made shall,
upon demand of the Secretary, surrender such property or rights (or
discharge such obligation) to the Secretary, except such part of
the property or rights as is, at the time of such demand, subject
to an attachment or execution under any judicial process.

        Property "subject to levy" is property that is NOT exempt under section 6334.  Since such property is already out of the reach of levy, we can set it aside to look at the conditions which must be met in order to create the legal requirement that the property subject to levy must be surrendered.

        Only non-exempt property "upon which a levy has been made" is required to be surrendered.  No levy, no surrender required.  This raises the question as to how exactly is a levy "made"?  This is a question whose answer will be examined in the web chapter.

Internal Revenue Manual  (01-19-1999)
Notice of Levy vs. Seizure

   1. There is no legal distinction between levy and seizure.

        If the IRS employee's handbook, a.k.a. the Internal Revenue Manual is correct, then the IRS routinely violates Constitutional Due Process.

U.S. Constitution
Bill of Rights, Article 4.

The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized.

         "There is no legal distinction between levy and seizure" means:
  • An act of levy is an act of seizure;
  • Seizure requires a Warrant;
  • A Warrant is a Judicial Writ;
  • A Judicial Writ is a Court Order;
  • The rules that apply to acts of seizure apply to acts of levy;
  • Since an act of seizure without court order is unconstitutional, then an act of levy without court order is unconstitutional.
  • An administrative "notice of levy" is NOT a Court Order.
        Whether by the name of "seizure" or by name of "levy", taking of property is UNCONSTITUTIONAL without a "warrant" or "court order".

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