|TITLE 26 - INTERNAL
Subtitle F - Procedure and Administration
CHAPTER 64 - COLLECTION
Subchapter D - Seizure of Property for Collection of Taxes
PART II - LEVY
Sec. 6332. Surrender of property subject to levy
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
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
| Internal Revenue Manual
Notice of Levy vs. Seizure
1. There is no legal
distinction between levy
If the IRS employee's
handbook, a.k.a. the Internal
Revenue Manual is correct, then the IRS routinely violates
Constitutional Due Process.
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
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
- Since an act of seizure without court order is
unconstitutional, then an act of levy without court order is
- An administrative "notice
of levy" is NOT a Court
Whether by the name of "seizure" or by name of "levy", taking of property is
UNCONSTITUTIONAL without a "warrant"
or "court order".