5.11.6  Notice of Levy in Special Cases

Manual Transmittal

December 02, 2011

Purpose

(1) This transmits a revision to IRM 5.11, Notice of Levy, Section 6, Notice of Levy in Special Cases.

Material Changes

(1) 5.11.6.2(6) Modified examples of flagrant conduct.

(2) 5.11.6.2(12) Added reference to custodian of pension or retirement plan.

(3) 5.11.6.2.1 Clarified procedures for levy on Thrift Savings Plan (TSP) based on opinion that TSP accounts are subject to levy.

(4) 5.11.6.3.1.1(3) Clarified delegation order for levy served on cash loan value of life insurance.

(5) 5.11.6.15.2(2) Added reference to secure copy of merchant agreement.

(6) 5.11.6.15.3(4) Clarified and added an example of when processors are required to turn over levy funds.

(7) 5.11.6.15.4 (4) Added when a levy is issued by fax, secure a report of receipt. Clarified that credit card levies are not continuous.

(8) 5.11.6.15.5 New subsection to explain considerations when collecting from a charge back account.

(9) 5.11.6.16 New section to address considerations when issuing a levy on payments for child care or elder care.

(10) Editorial changes made throughout

Effect on Other Documents

This material supersedes IRM 5.11.6, dated January 1, 2011.

Audience

This material is used by SB/SE revenue officers and AIQ- Advisory.

Effective Date

(12-02-2011)

Scott D Reisher
Director, Collection Policy

5.11.6.1  (01-22-2010)
Retirement Income

  1. Use discretion before levying retirement income. Also see Delegation Order 5-3 (Rev-1) at IRM 1.2.44.4.

  2. A notice of levy is continuous for wages and salary. Other levies only reach property a third party is holding when the levy is received.

    Reminder:

    References to property include rights to property.

  3. As long as the taxpayer has a fixed and determinable right to property, a levy attaches that right. Therefore, a levy on retirement income can reach payments in the future whether or not the taxpayer has begun receiving payments when the levy is served. This often means that a levy on retirement income reaches future payments. Because this type of levy may begin attaching payments long after the levy is served, follow-up when the taxpayer is expected to become eligible to receive payments. Also see IRM 5.11.5.6.2(6) regarding input of TC 971 AC 687 and IRM 5.11.7.2.5.1, FPLP and Paper Levy, for discussion regarding the Federal Payment Levy Program (FPLP) and paper levies. Consider setting a mandatory follow-up for Bal Due accounts reported currently not collectible.

  4. If the taxpayer has the right to receive future payment but has not opted to do so, the levy attaches that right.

  5. A levy served while the taxpayer is receiving periodic payments reaches payments due then, as well as payments as they become due later, as long as there is already a fixed and determinable right to the future payments.

  6. A levy on a fixed and determinable right to receive future payment (e.g., retirement or pension income, Social Security benefits), made within the statutory period for collection, remains enforceable to the extent of the value of the property levied even if the property itself is not turned over within the statutory period for collection. In other words, a levy prior to the expiration of the statutory period for collection on a fixed and determinable right to receive future payment is still enforceable after the expiration of the statutory period for collection.

5.11.6.1.1  (01-22-2010)
Social Security

  1. The Social Security Administration (SSA) makes payments for:

    • Supplemental Security Income (SSI) and

    • Retirement, Survivors, and Disability Insurance (RSDI).

    Note:

    Old-Age, Survivors, and Disability Insurance (OASDI) is used interchangeably with RSDI

  2. RSDI (or OASDI) is based on social security taxes during a person's working years. RSDI (or OASDI) payments are not based on need, and they can be levied. SSI payments are for elderly, blind, or disabled persons. The IRC 6334(a)(11) exempts from levy certain public assistance payments, including supplemental security income under XVI of the Social Security Act.

    Note:

    RSDI (or OASDI) payments are also subject to levy under FPLP. Although IRC 6331(h) permits the service to levy on up to 15 percent of SSI payments, the Service will not pursue these levy sources at this time. For further details of FPLP see IRM 5.11.7.2.1.1, IRS/FMS Interagency Agreement - Federal Payments Subject to the FPLP

  3. Send Part 1 of Form 668–W(ICS) or 668-W(c)(DO) to the SSA office that issued the taxpayer's social security number. See the Servicewide Electronic Research Program (SERP), Who/Where, Levy Source Information for SSA office addresses http://serp.enterprise.irs.gov/NLSD/. Include Notice 484, Instructions to Employer with Centralized Payroll System for Processing Statement of Exemptions and Filing Status. Send the other parts of the levy to the taxpayer with Notice 483, Instructions to Employee Paid Through a Centralized Payroll System for Submitting Statement of Exemptions and Filing Status. Make appropriate changes to Notice 483 and 484.

  4. Once a levy is served, SSA will continue honoring it, until the levy is released. However, the taxpayer's eligibility for benefits could change. This might stop the levy proceeds. If this happens, SSA will notify the office that issued the levy not to expect more payments. However, SSA is not allowed to explain why. This would violate the privacy laws that restrict to whom SSA can disclose benefit information.

    Example:

    The taxpayer may get full benefits when the levy is served. Later, the person starts working. This may reduce the benefits to less than the exempt amount, so there will be no levy proceeds. If the person stops working and gets full benefits again, SSA will not automatically start sending levy payments. A new levy must be served.

    Note:

    RSDI (or OASDI) payments are alternatively levied at 15 percent via the FPLP. Per IRM 5.11.7.2.2.1(2), Exclusions the FPLP will systemically release the FPLP levy prior to the expiration of the statutory period for collection; however, a paper levy will continue to be honored until a levy release is issued.

  5. A representative payee; such as a caretaker, guardian or trustee, may be designated to receive benefits on behalf of a beneficiary. Benefits payable to such a representative payee are not the property of the representative payee and are not available for levy relating to the representative payee’s tax liabilities.

  6. To obtain information about the receipt and application of payments resulting from a levy issued to SSA, access SERP on the IRWeb, Who/Where, SSA Paper Levy Contacts, http://serp.enterprise.irs.gov/databases/who-where.dr/ssa-paper-levy-payments.htm .

5.11.6.1.2  (11-05-1999)
Military Retirement

  1. See SERP, Who/Where, Levy Source Information, for addresses for mailing levies on military retirement.

  2. Expect the first payment two to three months after the notice of levy is sent.

    If Then
    The levy is received by the 15th of the month. The first payment is sent on the first business day of the second month after that.
    The levy is received after the 15th of the month. The first payment is sent on the first business day of the third month after that.

    Example:

    A levy is received on September 12. The first payment is sent on the first business day of November.

    Example:

    A levy is received on September 19. The first payment is sent on the first business day of December.

5.11.6.1.3  (01-22-2010)
Civil Service Retirement

  1. Civil Service retirement benefits are administered by the Office of Personnel Management.

  2. See SERP, Who/Where, Levy Source Information, for the address for these levies http://serp.enterprise.irs.gov/NLSD/.

  3. If the civil service account number is known, include it on the levy.

  4. Expect the first payment in two to three months. See IRM 5.11.6.1.2(2) above.

  5. Civil service retirement payments can also be levied at 15 percent via the Federal Payment Levy Program (FPLP). FPLP will systemically release the FPLP levy within 90 days prior to the expiration of the statutory period for collection. See IRM 5.11.7.2.1.1, IRS/FMS Interagency Agreement - Federal Payments Subject to FPLP. A paper levy will continue to be honored until a levy release is issued. See IRM 5.11.5.6.2 (6) for systemic monitoring instructions. Also see IRM 5.11.7.2.5.1, FPLP or Paper Levy (Form 668-A/668-W).

5.11.6.1.4  (01-22-2010)
Railroad Benefits, Medal of Honor Winners, and Annuities for Military Families and Survivors

  1. Certain annuity and pension payments are exempt from levy. See IRC 6334.

  2. The exempt payments include:

    • Railroad Retirement and Unemployment

    • Special Pensions for Medal of Honor Winners

    • Annuities under the Retired Serviceman's Family Protection Plan and Survivor Benefit Plan

  3. Although IRC 6331(h) permits the Service to levy on up to 15 percent of railroad retirement and railroad unemployment payments, the Service will not pursue these levy sources at this time.

5.11.6.2  (12-02-2011)
Funds in Pension or Retirement Plans

  1. These instructions cover money accumulated in a pension or retirement plan, as well as Individual Retirement Arrangements (IRAs). They do not deal with levying retirement income. See section IRM 5.11.6.1 above. Also see Delegation Order 5-3 (Rev-1) at IRM 1.2.44.4(23)c.

  2. There are many employer and self-sponsored retirement vehicles that are not exempt from levy. These plans include, for example:

    • Qualified Pension, Profit Sharing, and Stock Bonus Plans under ERISA

    • IRAs

    • Retirement Plans for the Self-Employed (such as SEP-IRAs and Keogh Plans)

  3. Because these retirement vehicles provide for the taxpayer's future welfare, levy on the assets in a retirement account (as contrasted with income from the account) after following the procedures set forth below.

    Note:

    There is an exception to the 10 percent additional tax on early distributions from retirement plans made on account of a levy on qualified plans. If an account is levied upon, the taxpayer does not owe the 10 percent additional tax. Because of the exception to the 10 percent additional tax made on account of a levy, occasionally taxpayers may ask the Service to levy the funds in the retirement accounts. Even though the taxpayer may be able to voluntarily withdraw money in a lump sum from a retirement account and apply it to the outstanding tax liability, do not levy on retirement assets at the request of the taxpayer. Instead, follow the procedures set forth below.

    Note:

    An imminent CSED, alone, does not justify levying on retirement assets. Levying on assets in retirement accounts requires application of the procedures set forth below.

  4. The first step in deciding whether to levy on a retirement account is to determine what property, retirement assets and non-retirement assets, is available to collect the liability. If there is property other than retirement assets that can be used to collect the liability, or if a payment agreement can be reached, consider these alternatives before issuing a levy on retirement accounts. Also consider the expense of pursuing other assets as well as the amount to be collected.

  5. The second step in deciding whether to levy on a retirement account is to determine whether the taxpayer's conduct has been flagrant. If the taxpayer has not engaged in flagrant conduct, do not levy on retirement accounts. Deciding whether the taxpayer has engaged in flagrant conduct must be done on a case-by-case basis. Keep in mind, however, extenuating circumstances may exist that mitigate the taxpayer's flagrant conduct.

  6. The following are some examples of flagrant conduct.

    Example:

    Taxpayers whose failure to pay is based on frivolous arguments which are listed in Notice 2010–33, IRB 2010–1 C.B. 609, or subsequent updates. See IRB 2010–33 at http://www.irs.gov/pub/irs-irbs/irb10-17.pdf .

    Example:

    Taxpayers who continue to make voluntary contributions to retirement accounts while asserting an inability to pay an amount that is owed.

    Caution:

    Where a tax liability has been discharged in bankruptcy, the IRS may continue to have a valid tax lien on certain retirement assets that existed prior to the bankruptcy. See IRM 5.11.6.2(15). Voluntary contributions made to such retirement assets after the bankruptcy petition was filed are not considered flagrant.

    Example:

    Taxpayers who voluntarily contributed to retirement accounts during the time period the taxpayer knew unpaid taxes were accruing.

    Example:

    Taxpayers convicted of tax evasion for the tax debt.

    Example:

    Taxpayers assessed with a fraud penalty for the tax debt.

    Example:

    Taxpayers assisting others in evading tax.

    Example:

    Taxpayers with liabilities based on illegal income.

    Example:

    Taxpayers who are in business, pyramiding unpaid trust fund taxes, and will not comply with the results of the Service's financial analysis including submission of a complete CIS, including the timely deposit of FTDs.

    Example:

    Individual taxpayers who are accumulating unpaid income taxes over multiple tax periods and will not adjust their withholding or make timely and adequate estimated tax payments to prevent future delinquencies.

    Example:

    Taxpayers against whom the Trust Fund Recovery Penalty has been asserted on more than one occasion.

    Example:

    Taxpayers who have demonstrated a pattern of uncooperative or unresponsive behavior, e.g., failing to meet established deadlines, failing to attend scheduled appointments, failing to respond to revenue officer attempts to contact. In such cases, determining alternatives and the taxpayer's dependence on the money in the retirement accounts (final step) may not be possible, so a levy may need to be served without making those determinations.

    Example:

    Taxpayers who have placed other assets beyond the reach of the government, e.g., sending them outside the country, concealing them, dissipating them, or transferring them to other people.

    Example:

    Taxpayers with jeopardy or termination assessments subject to collection.

  7. The final step in deciding whether to levy on retirement assets is to determine whether the taxpayer depends on the money in the retirement account (or will in the near future) for necessary living expenses. If the taxpayer is dependent on the funds in the retirement account (or will be in the near future), do not levy the retirement account. In determining whether the taxpayer depends on the money (or will in the near future), use the standards in IRM 5.15, Financial Analysis, to establish necessary living expenses. Use the life expectancy tables in Pub 590, Individual Retirement Arrangements (IRAs), to estimate how much can be withdrawn annually to deplete the retirement account in the taxpayer's remaining life. Also, consider any special circumstances in the taxpayer's specific situation, such as extraordinary expenses or additional sources of income that will be available to pay expenses during retirement.

  8. The taxpayer may be able to withdraw money in a lump sum from a plan. If the taxpayer has the right to do so, a levy can reach that right. However, remember that a levy only reaches the taxpayer's present rights.

    Example:

    The taxpayer has $10,000 in a plan but can only withdraw it later. The taxpayer may have a present right to the money, although it can not be withdrawn immediately. A levy may reach that right, but the money can be not paid over until the taxpayer can withdraw it. At that time, there may be $30,000 in the plan. Without a new levy, though, only $10,000 could be paid over.

    Example:

    The taxpayer has money in a plan. The terms of the plan do not allow for any lump sum withdrawal. The plan provides a right in the future to receive monthly payments, but the taxpayer has not paid into it long enough yet to qualify for any future payments. A notice of levy attaches nothing, because the taxpayer has no present property rights.

  9. The notice of levy form says it does not attach money in pension or retirement plans. When levying on these funds, sign the notice of levy in the block to the left of, "Total Amount Due. "

  10. Have the SB/SE Director, Collection Area approve the notice of levy by signing the form as the Service Representative or see IRM 5.11.1.2.4 , Managerial Approval, for methods to secure managerial approval.

  11. Consider discussing the case with the Employee Plans Group before issuing the levy. Their advice, as well as advice from AIQ - Advisory and Associate Area Counsel, may be needed to determine the present right to property. Often, a levy is served before the taxpayer's precise rights are determined. Try to get a copy of the plan instruments as soon as possible to determine the taxpayer's interests in the plan.

  12. When available, review a copy of the plan prior to issuing the levy to identify the correct custodian. Unless any documents or other pieces of evidence reflect that pension or retirement account has more than one custodian, no additional parties beyond the pension or retirement custodian need be served with the levy.

  13. When money is withdrawn from a retirement account, the taxpayer may be liable for income tax on the withdrawal. If the taxpayer is less than 591/2 years old, a 10 percent additional tax on early distributions may be assessed. However, the taxpayer is not liable for the 10 percent additional tax on early distributions if the money was withdrawn because of a notice of levy served on the retirement account. There may, however, still be income tax owed for the amount withdrawn.

  14. Send Letter 3257 (DO) with the notice of levy and Letter 3258 (DO) with the taxpayer's copy of the notice of levy. These letters state the withdrawal is not subject to the 10 percent additional tax on early distributions, even if the taxpayer is under 591/2 years old. These letters are available as templates on the Integrated Collection System.

  15. Retirement accounts that are exempted from the bankruptcy estate are still subject to being levied to collect taxes that are discharged in bankruptcy, where a Notice of Federal Tax Lien was filed before bankruptcy. For retirement accounts that are excluded from the bankruptcy estate, the Service may still levy on those accounts to collect taxes that are discharged in bankruptcy even when no Notice of Federal Tax Lien has been filed. It is only necessary that the discharged taxes were assessed, that notice and demand was given, and that the statutory lien arose before the bankruptcy was filed. Consider a levy on the retirement accounts if there is no other property that survived the bankruptcy. See IRM 5.9.17.4, Exempt, Excluded, or Abandoned Property, and IRM 5.9.17.4.1(4) Collection Considerations for guidance in determining whether collection action should be taken.

    Note:

    In this situation, the Federal Tax Lien attaches to only the taxpayer/debtor's property or rights to property held as of the bankruptcy petition date. However, the lien is not limited to the value of the property as of the petition date. Its attachment relates to any appreciation or diminution of such assets. The federal tax lien does not attach to retirement account contributions made on or after the bankruptcy petition date. Care must be taken to limit collection to only the bankruptcy pre-petition account value. Consult with AIQ-Insolvency or Counsel prior to issuing levies on exempted or excluded retirement accounts for assistance in determining the account value the levy attaches.

    Note:

    Retirement accounts that are exempt from the bankruptcy estate are not subject to being levied to collect taxes that are discharged in bankruptcy where no Notice of Federal Tax Lien was filed prior to bankruptcy. See IRM 5.9.17.4(1), for details regarding exempt assets.

5.11.6.2.1  (01-22-2010)
Thrift Savings Plan

  1. Federal employees may contribute to the Thrift Savings Plan (TSP). Generally, distributions cannot be paid from taxpayers' accounts before they have left federal service, so there may be no immediate right to withdraw money from the TSP account.

    If Then
    The taxpayer is a current federal employee who is NOT eligible for a one-time, age-based in-service withdrawal The levy attaches to the taxpayer's TSP account; however, the TSP will not have to send the money until the taxpayer can withdraw it.
    The taxpayer is a current federal employee who is eligible for a one-time age-based in-service withdrawal The levy attaches the taxpayer's account.
    The taxpayer is receiving regular payments of money from the TSP The levy attaches these payments.
    The taxpayer has left federal employment and still has funds invested in the TSP A levy attaches the taxpayer's account.

  2. The TSP is administered by the Thrift Investment Board (TIB) which has contracted with the Department of Agriculture's National Finance Center in New Orleans to be the TSP record keeper. See SERP, Who/Where, Levy Source Information for the address, http://serp.enterprise.irs.gov/databases/who-where.dr/levy-new.dr/frames-alpha.dr/acs-levy-frames-alpha-a.htm .

  3. In the past, the TIB has taken the position that money in the TSP cannot be levied. The Office of Legal Counsel (OLC) at the Department of Justice is the entity that resolves disputes between federal government agencies. The OLC issued a memorandum opinion holding that TSP accounts are subject to levy on May 3, 2010. The OLC opinion can be found here, http://www.justice.gov/olc/2010/tax-levy.pdf

  4. Follow the procedures set forth in IRM 5.11.6.2(4) through (7) to determine whether to levy on the taxpayer's TSP account. In addition secure approval as set forth in IRM 5.11.6.2(10). When serving the levy, enclose a copy of the OLC opinion with the levy. Consult Associate Area Counsel as necessary if the TIB fails to respond or honor the levy.

5.11.6.3  (05-05-1998)
Insurance

  1. This subsection contains instructions on levying on insurance.

5.11.6.3.1  (01-22-2010)
Cash Loan Value of Life Insurance

  1. The cash loan value of life insurance and endowment contracts can be levied. The policy does not have to be surrendered. See IRC 6332(b).

5.11.6.3.1.1  (12-02-2011)
Serving the Levy

  1. Generally, do not levy the cash loan value of life insurance if the taxpayer has:

    • few assets,

    • small income, and

    • policies with a face value below $1000.

  2. If known, write the following on the notice of levy:

    • policy number(s) followed by "and all other policies this person owns on his/her life,"

    • date of birth, or

    • taxpayer's approximate age and spouse's name.

  3. The Revenue Officer group manager, Insolvency group manager or a Technical Service Advisory group manager must approve the notice of levy per Delegation Order 5-3 contained in IRM 1.2.44.4, Delegation Order 5-3 (Rev. 1). See IRM 5.11.1.2.4, Managerial Approval.

  4. The insurance company does not have to turn over money until 90 days pass.

    1. Compute penalty and interest through 90 days from the date of the levy.

    2. Write, "I certify that a copy of this notice was mailed on (insert date) to the taxpayer's last known address" above the taxpayer's name and address.

    3. Sign this statement.

    4. Mail Part 4 to the taxpayer before sending the levy to the insurance company.

5.11.6.3.1.2  (01-22-2010)
Payment for a Levy on the Cash Loan Value of Life Insurance

  1. If the amount owed is paid before 90 days, send the insurance company Letter 980(DO), Notice of Levy Against Insurance Cash Value, with a release of levy.

  2. The taxpayer can ask the insurance company to pay before 90 days to save penalty and interest. A new payoff figure may be needed.

  3. If the amount is not paid within 90 days, attempt contact with the insurance company and send Letter 980(DO) to the insurance company. This tells them the amount still owed. Send the letter even if the amount has not changed.

  4. The insurance company must pay over the amount the taxpayer could have obtained as a loan. This amount is computed to the 90th day after the levy. Automatic premium loans and contractual interest is not paid over, if they keep the contract in force. However, an agreement to do this must be before the insurance company knew of the tax lien.

5.11.6.3.1.3  (06-29-2001)
Actual Knowledge of the Tax Lien

  1. The insurance company may have to pay more than the amount in IRM 5.11.6.3.1. Actual knowledge of the tax lien gives it priority over the insurance company if there are loans later. This means policy loan payments (and contractual interest) must be paid over, too, if a levy is served.

  2. Give the insurance company a copy of the lien or a letter to give actual notice of the lien. This stops the taxpayer from taking loans as equity builds up in the policy.

    Note:

    Do not try to give notice by serving a new levy. This starts the 90 day period again.

5.11.6.3.2  (01-22-2010)
Foreclosure on the Policy

  1. There is also a right to foreclose on the policy, if necessary. Consult with AIQ - Advisory and Associate Area Counsel for advice. See IRM 5.17.3.9.12, Legal Reference Guide for Revenue Officers , for discussion of the differences between foreclosing on the policy to obtain the cash surrender value and levying to obtain the cash loan value.

5.11.6.3.3  (05-05-1998)
Department of Veterans Affairs Insurance Policies

  1. Dividends payable in cash and the cash loan value of Department of Veterans Affairs (VA) insurance policies can be levied.

    Exception:

    If the dividends are applied to pay future premiums, they can not be levied.

5.11.6.3.3.1  (01-22-2010)
Levy on Dividends of VA Policies

  1. Before serving a notice of levy on VA insurance policy dividends, contact the VA to obtain and/or confirm the following insurance information:

    • Insurance File Number

    • Policy Number

    • Anniversary Date

    • Date of Policy, and

    • Office that pays the dividends

    The VA contact point for insurance benefits is: Dept. of Veterans Affairs Insurance Center, PO Box 13399, Philadelphia, PA 19101. Phone (215) 842-2000 ext. 4260 Fax (215)381-3502

  2. Dividends are payable on:

    • United States Government Life Insurance Policies

    • National Service Life Insurance Policies

    Exception:

    Policies with a number preceded by RH do not pay dividends.

  3. To levy dividends, mail Form 668-A(ICS) or 668A-(c)(DO) thirty days before the policy's anniversary date.

    1. Write, "Levy is only on dividends," on the levy form.

    2. Write, "Policy Number ______," above the taxpayer's name and address.

    Exception:

    If the policy number and file number are different, write, "Policy No. ______(File No. ______)," on the form.

5.11.6.3.3.2  (01-22-2010)
Levy on Cash Loan Value of VA Insurance Policies

  1. Many VA insurance policies have cash loan value. This can be levied like other life insurance policies. Some policies are term life insurance. These have no cash loan value.

  2. Write, "Levy is only against cash loan value," on the levy. Also, include the policy number. Use other procedures in IRM 5.11.6.3.1, above. For example, send Letter 980 (DO), Notice of Levy Against Insurance Cash Value, after 90 days.

5.11.6.3.4  (06-29-2001)
Insurance Company Employees

  1. To levy an insurance company employee's income, send Form 668-W(ICS) or 668-W(c)(DO). Write on the form that it is levying the person's income. This may prevent confusion between these and levies on policies.

  2. Contact the insurance company to determine where to send the levy.

5.11.6.3.5  (01-22-2010)
Death Benefits

  1. Death benefits from an insurance company or a government agency (Veterans Administration, Social Security Administration, etc.) can be levied. However, only use this source in flagrant cases. See IRM 5.11.6.2(6). Consider whether the levy will cause a hardship and whether it may prevent the taxpayer from paying the funeral expenses of the person who died.

  2. Because of the sensitive nature, have the SB/SE Director, Collection Area approve the notice of levy. See IRM 5.11.1.2.4, Managerial Approval, for methods to secure managerial approval.

5.11.6.4  (01-22-2010)
Government Employees

  1. The income of federal, state and local government officers and employees can be levied. This includes:

    • Civilian Employees

    • Military Personnel

    • Elected Officials

    • Appointed Officials

  2. If the taxpayer increases voluntary deductions after a levy is served, tell the employer that this is not allowed.

    Note:

    Comptroller General's Decision B–45105 explains this to federal payroll offices. This decision is dated January 21, 1955, and amended April 18, 1955.

  3. Certain government employee salaries are included in the Federal Payment Levy Program. See IRM 5.11.7.2, FMS Interagency Agreement, and IRM Exhibit 5.11.7-1I, FPLP - Federal Employee Salary Paying Agencies: NFC, NBC and GSA.

5.11.6.4.1  (01-22-2010)
Military Personnel on Active Duty

  1. If a taxpayer is in a Qualified Combat Zone (QCZ) or has been granted military deferment under the Servicemembers Civil Relief Act of 2003, no levy action is to be taken. This includes issuance of L1058, Notice of Intent to Levy and Notice of Your Right to a Hearing. See IRM 5.1.7.9, QCZ, and IRM 5.1.7.12, Military Deferment, for additional clarification.

  2. A levy on the income of active military personnel attaches to wages, salary, and the following:

    • Payments for Quarters

    • Subsistence

    • Travel

    • Clothing and Uniform Allowances

    • Personal Money and Overseas Allowances

    • Reimbursement for Shipment of Household Goods

    • Lump Sum Leave Payments

    • Retirement Income (Including Disability Payments)

    • Re-enlistment Bonuses

    • Severance Pay

    • Mustering Out Pay

    • Savings Deposits

    Exception:

    See IRM 5.11.1.3.1, Property Exempt from Levy.

  3. See SERP, Who/Where, Levy Source Information for addresses to mail these notices of levy.

    If And   Then
    The taxpayer is in the Air Force or Marines The taxpayer is on active duty or is in the reserves   Include the taxpayer's military service address on the levy, if it is known, e.g. Andrews Air Force Base.

  4. Use Letter 1096(DO), Follow-up to Form 668-W, to follow up on military levies.

    If Then
    The taxpayer is overseas Follow up 10 weeks after the levy is acknowledged.
    The taxpayer is in the United States, except for Air Force Follow up four weeks after the levy is acknowledged.
    The taxpayer is in the United States and is in the Air Force Follow up eight weeks after the levy is acknowledged.

  5. A response should be received to Letter 1096(DO) within 30 days. If not, call the finance center or send a new notice of levy.

  6. The taxpayer may pay the amount owed before the levy proceeds are received. If the release does not stop the proceeds in time, a payment for the levy will be received. Do not return the check to the finance center. Credit the money, so the overpayment will generate a refund. If a hardship exists, request a manual refund. See IRM 5.1.12, Cases Requiring Special Handling.

5.11.6.4.2  (05-05-1998)
Military Class Q Allotments

  1. Class Q allotments are for dependents of military personnel. They can be levied to collect tax from the dependent.

5.11.6.4.3  (06-29-2001)
Health and Human Services Employees

  1. The Department of Health and Human Services maintains a central payroll office. See SERP, Who/Where, Levy Source Information. These payroll records include:

    • HHS in metropolitan Washington, DC

    • HHS Regional Offices

    • Public Health Service

    • Food and Drug Administration

  2. Send the Statement of Exemptions and Filing Status directly to the taxpayer. See IRM 5.11.5.4.2, Employers with Centralized Payrolls.

5.11.6.4.4  (01-22-2010)
Postal Service Employees

  1. For levies on postal employees, include the following on the levy form, if known:

    • Postal Service Employee Number,

    • Type of employment, and

    • The town where the employee works, if it is different from where the employee lives.

  2. Send notices of levy on postal employees to:

    U.S. Postal Service
    Accounting Service Center
    Minneapolis Information Service Center
    Involuntary Deduction Unit
    2825 Lone Oak Pkwy.
    Eagen, MN 55121–9650

  3. Postal service employee wages can alternatively be levied at 15 percent via the Federal Levy Payment Program (FPLP).

5.11.6.5  (01-22-2010)
Federal Contractors

  1. Use Form 668-A(ICS) or 668-A(c)(DO) to levy payments owed to federal contractors. Except as described in (4) below, the levy has no continuing effect. It only reaches payments owed to the contractor when the levy is received.

    Note:

    Prior to levying the Federal agency with Form 668–A(ICS) or 668–A(c)(DO) on either the primary or secondary taxpayer, release or block the module from the Federal Payment Levy Program (FPLP), if necessary. See IRM 5.11.7.2.6, Blocking or Releasing FPLP Levy.

  2. The contract number must be included on levies sent to the Department of Defense. If the number is known, include it on levies sent to other federal agencies, too. This can help them find the contract and honor the levy.

    Note:

    Current federal contract levy sources can be found on IDRS using cc LEVYS. The contract number may appear on the levy source's name line after, "CONTRACT #." "FC" to the right of the number means this is a federal contract.

  3. See Exhibit 5.11.6-1 for contract levy addresses at several agencies.

  4. Federal contractor and vendor payments are systemically levied through the FPLP. IRC 6331(h) permits the Service to serve a continuous levy on up to 15 percent of payments owed to federal contractors. If the payments are for goods or services, but not real estate sold or leased to the Federal Government, the Service may levy up to 100 percent of the payments under section 6331(h), as amended by the American Jobs Creation Act of 2004. See generally IRM 5.11.7.2, Federal Payment Levy Program, and specifically IRM 5.11.7.2.1.1, IRS/FMS Interagency Agreement – Federal Payments Subject to the FPLP, regarding implementation of the FPLP increase for certain payments.

  5. Since January 2006, the FPLP matches and levies Federal payments identified under the secondary or cross-reference (X-REF) SSN on IMF joint tax liabilities and BMF sole proprietor liabilities.

5.11.6.5.1  (01-22-2010)
Department of Defense Contractors

  1. Paper levies issued to attach monies due Department of Defense (DoD) contractors should be sent to:
    Defense Finance and Accounting Service - Columbus Center
    Attn: DFAS-BKSD/CC
    Debt Management Office
    P.O. Box 182317
    Columbus, OH 43218-2317

  2. Paper levies may be faxed to DFAS at (614) 693-2492.

  3. For information about the timing of paper levy issuance, contact the DFAS Lead Accounting Technician, Tax Levy Office at (614) 693-9449.

  4. For information regarding contracts and payments, send an E-mail message to CCO-IRS@DFAS.MIL

  5. As an alternative to a paper levy the Federal Payment Levy Program (FPLP) can now continuously levy DoD contractor and vendor payments paid though the Defense Finance and Accounting Service (DFAS) at 100 percent.

    • Since April 15, 2005 contractor payments paid through DFAS Mechanization of Contract Administration Services (MOCAS), have been levied at 100 percent of the payment or balance due, whichever is less.

    • Since July 18, 2005, contractor payments paid through the remaining DFAS vendor payment systems have been levied at 100 percent of the payment or balance due, whichever is less.

    • Prior to those dates, any Defense contractor/vendor payment levied through the FPLP was at 15 percent.

5.11.6.6  (05-05-1998)
Levy on Other Government Payments

  1. This subsection contains instructions for levy on other government payments.

5.11.6.6.1  (01-22-2010)
Medicare Payments Paid to Beneficiaries

  1. Levy Medicare payments paid to beneficiaries only in flagrant cases. Generally, see examples at IRM 5.11.6.2(5). Medicare payments to beneficiaries are not considered to be income so use Form 668-A(ICS) or 668A(c)(DO).

  2. An insurance company or carrier contracting with the Centers for Medicare and Medicaid Services (CMS) makes the Medicare payments. Serve the levy on this company, and send a copy to the CMS Regional Office. See SERP, Who/Where, Levy Source Information for the Regional Office addresses, http://serp.enterprise.irs.gov/databases/who-where.dr/levy-new.dr/frames-alpha.dr/acs-levy-frames-alpha-m.htm .

  3. The intermediary directly pays hospitals, home health agencies, and extended care facilities. Doctors and other medical services and supplies can be paid directly, too. However, the beneficiary may have paid the expense to be reimbursed by Medicare later.

  4. The territory manager must approve the notice of levy on Medicare payments paid to beneficiaries. See IRM 5.11.1.2.4, Managerial Approval, for methods to secure managerial approval.

5.11.6.6.2  (01-22-2010)
Medicare Payments Paid to Providers

  1. Starting October 2008, the Federal Payment Levy Program (FPLP) expanded to include Medicare and Supplier Payments made to providers by an insurance company or carrier contracting with the CMS. See IRM 5.11.7.

  2. Whenever the FPLP indicator is present on a module, revenue officers may decide to levy the Medicare provider payments through the FPLP -- attaching the applicable 15% of the disbursement continuously; or the levy may be converted to utilize the general levy and distraint statute, IRC 6331(a).

    Note:

    Levy on Medicare payments paid to providers does not require second level approval. Prior to issuing the Form 668-A(ICS) or 668-A(c)(DO), release or block the module from the FPLP, if necessary. See IRM 5.11.7.2.6, Blocking or Releasing FPLP Levy. Serve the levy on the insurance company or carrier, and send a copy to the CMS Regional Office. See SERP on the IRWeb, Who/Where, Levy Source Information for the Regional Office addresses, http://serp.enterprise.irs.gov/databases/who-where.dr/levy-new.dr/frames-alpha.dr/acs-levy-frames-alpha-m.htm

5.11.6.6.3  (05-05-1998)
U.S. Savings Bonds—Series HH/H Interest Payments

  1. Series HH/H savings bonds pay interest semi-annually.

  2. To levy the interest, use Form 668-W(ICS) or 668-W(c)(DO). See SERP, Who/Where, Levy Source Information for the address to mail these levies. With the levy, send a copy of the lien. Also, send a letter with the levy. Include in the letter:

    • bond series,

    • serial number(s),

    • bond denomination(s), and

    • bond issue date(s).

5.11.6.6.4  (05-05-1998)
Agricultural Stabilization and Conservation Service (ASCS) Payments

  1. Serve levies on ASCS county offices to attach these payments.

    If And Then
    The taxpayer is eligible for payment ASCS is authorized to pay the taxpayer A levy payment will be sent.
    The taxpayer is eligible for payment ASCS is not authorized to pay the taxpayer yet ASCS will complete the back of the levy and state when the payment will be made and how much it will be for. When a payment is authorized, ASCS will send the amount the taxpayer was eligible for on the date of the levy. No new levy is needed.
    The taxpayer is not eligible for payment   ASCS will send the levy back saying no money is owed. If they know when the taxpayer will be eligible, they will say so. Another levy can be served later, if appropriate.

5.11.6.6.5  (01-22-2010)
Relocation Act Payments

  1. Relocation Act payments pay for displaced people's:

    • moving costs,

    • related expenses, and

    • cost of replacement housing.

  2. Levy these payments only in flagrant cases. See IRM 5.11.6.2(5). The SB/SE Collection territory manager or an AIQ- Advisory manager (second level or above) must approve the notice of levy. See IRM 5.11.1.2.4, Managerial Approval.

5.11.6.6.6  (05-05-1998)
Fees for Attorneys of Social Security Claimants

  1. Records of attorneys for Social Security claimants are with the claimant's files. To levy an attorney's fees, attach a list of claimants' names and SSNs. If the SSNs are not known, give anything else to identify the claimant.

    Example:

    Include the claimants' address and date of birth, if these are known.

  2. Avoid sending these levies without claimants' SSNs. SSA's files, like those of IRS, are very large. There are many people with the same name.

  3. A separate levy is not needed for each claimant's fees.

5.11.6.6.7  (06-29-2001)
State Income Tax Refunds

  1. The IRS has established the State Income Tax Levy Program (SITLP) in many states. This program matches computer tapes of IRS liabilities and state refund tapes. The state tax agency sends payment with a list (or tape) of taxpayers whose refunds were taken.

  2. Payments posted before 2000 used designated payment code (DPC) 04. Starting in 2000, these payments use DPC 20 for systemically applied payments and DPC 21 for manually applied payments. If the taxpayer says a state refund paid the amount owed, check IDRS for the payment. If it has not posted, ask for a copy of the state's letter showing the refund was taken. If the refund only pays part of the amount owed, collect the rest.

  3. Taxpayer inquiries regarding errors with SITLP levies may require coordination with SITLP coordinator to resolve. See IRM 5.19.9.2.3SITLP Coordinator.

5.11.6.6.8  (01-22-2010)
National Labor Relations Board and Backpay Awards

  1. Backpay awards administered by the National Labor Relations Board (NLRB) can be attached by issuing Form 668-A(ICS) or 668-A(c)(DO), Notice of Levy, to the appropriate Regional Office of the Board. See Exhibit 5.11.6-2 for addresses, contacts, and phone numbers for the NLRB Regional Offices. Send the levy to the office closest to the location of the taxpayer. If it is unclear which office to send the notice of levy to, then call the closest office or access www.nlrb.gov and click on "Offices" .

  2. Include the case name and number on the form.

    If And Then
    There has been a final nonappealable determination that the taxpayer is eligible for payment The amount of the award has been determined The NLRB Regional Office will forward the levy payment.
    There has been a final nonappealable determination that the taxpayer is eligible for payment The amount of the award has not yet been determined The NLRB Regional Office will notify the contact person on the notice of levy that the amount of the backpay award and the date of distribution are unknown. NLRB will provide an estimated date, if available, when they will comply with the levy.
    A levy has been served The IRS no longer wants the NLRB to honor the levy The IRS will issue a levy release to the NLRB Regional Office
    There has been no final determination that the taxpayer is eligible for payment (case is under investigation or on appeal)   The NLRB Regional Office will complete the back of the levy form indicating no money is owed the taxpayer. If the taxpayer later becomes eligible for payment, the Regional Office will so advise the revenue officer who issued the notice of levy so that a new levy can be issued, if appropriate.
  3. If the amount of the check for the backpay award exceeds the amount of the taxpayer's outstanding tax liability, apply the full amount of the check to the taxpayer's account and any overpayment will be refunded to the taxpayer subject to IRS overpayment/refund procedures. The refund will be systemically issued, no action is required of the RO.

  4. If the taxpayer's employer has not withheld the taxes from the backpay award, the NLRB will withhold the taxes before issuing the levy payment.

5.11.6.7  (03-15-2005)
Receivables

  1. Accounts receivable, notes receivable, and other debts owed to a taxpayer may be levied upon.

  2. Accounts receivable are assets representing money due to a taxpayer for products and services provided on credit.

    Example:

    monies owed to the taxpayer by clients, customers, patients, insurance companies, rental income, funds processed by credit card companies

  3. Consider issuing a summons to the taxpayer's bank for deposited items to obtain information on possible accounts receivable on which to levy.

  4. A note receivable is a certain amount loaned to another that is owed and payable at a certain time to the holder of the promissory note.

    Example:

    money loaned to a customer, employee, or officer of the company.

  5. A notice of levy reaches future payments, only if the taxpayer already has a right to them.

  6. If receivables can be sold, consider seizing and selling them.

5.11.6.7.1  (01-22-2010)
Billing Services

  1. Some taxpayers use billing services for receivables. The service may only prepare bills, or it may also receive payments.

    If Then
    The billing service only prepares and sends the bills Use a summons or Form 2270, Notice to Exhibit Books and Records, to review records of the taxpayer's receivables to obtain levy sources.
    The billing service receives payments and forwards them to the taxpayer Serve a levy on the billing service.

    Caution:

    Form 2270 must not be used to solicit information from a financial institution within the Tenth Circuit or in any circumstance where a suit can be filed against the U.S. Government within the 10th Circuit. See IRM 25.5, Summons Handbook, for information on those circumstances.

  2. Tapes may include records of many of the billing service's customers. Use a summons or Form 2270 to get only the taxpayer's records. The ten calendar day response period for summonses may need to be extended to get the records extracted.

  3. The billing service may deduct a fee and send the difference to the taxpayer. In this case, this is all the billing service needs to pay in response to the levy. If it normally sends the entire receivable to the taxpayer, then this should be paid in response to the levy.

5.11.6.8  (01-22-2010)
Securities—Stocks, Bonds, Mutual Funds, etc.

  1. The taxpayer's ownership interest in securities is subject to collection. Stocks, bonds, money market accounts, mutual funds, and debentures are examples of securities.

  2. The levied party’s compliance with the notice of levy depends on the redemption rights of the taxpayer and the liquidity of the interest.

    1. Mutual funds are redeemed, not sold. The levied funds cannot be reduced by any expenses incurred in redeeming the mutual fund shares.

    2. Stocks are sold, not redeemed, and are subject to the seizure and sale provisions of IRM 5.10.

    3. Bonds are redeemable for cash at maturity. Prior to maturity, they are subject to seizure and sale. The collection mechanism used will depend on how close the proposed collection action is to the maturity date.

    4. Dividends payable and interest due at the time of the levy are subject to levy.

  3. Another issue that arises with respect to securities is whether shares are certificated (represented by a certificate) or uncertificated. Generally, mutual fund shares are uncertificated and certificates cannot be issued, even if requested.

    If And Then
    The mutual fund shares are uncertificated   The levy source turns over the funds in satisfaction of the levy.
    The mutual fund shares are certificated   Seize the certificates and redeem them for cash.
    The taxpayer's interest in a brokerage stock account is evidenced electronically and by payer statement of account Issuance of paper certificates is an option Demand issuance of certificates of the shares and follow seizure and sale procedures in IRM 5.10.3.14.4.
    The taxpayer's interest in a brokerage stock account is evidenced electronically and by paper statement by account Issuance of paper certificates is not an option Follow seizure and sale procedures in IRM 5.10.3.14.4.
  4. Compliance Services Campus Operations (CSCO) sometimes receives securities for ACS levies. CSCO sends these to the territory office for disposition.

5.11.6.9  (06-29-2001)
United Nations (UN) Employees' Income

  1. Legal processes can be served at the UN:

    • with the Secretary General's approval

    • in conditions the Secretary General approves.

    Note:

    This authority comes from a joint resolution of the 80th Congress.

  2. Consider a levy on UN employees' salary only after all other sources have failed. Send the Form 668-W(ICS) or 668–W(c)(DO) from the SB/SE Director, Collection Area to the Director of Collection Policy SE:S:C:CP at Headquarters. Include a memo that explains attempts to collect the tax and any other relevant information. See IRM 5.11.1.2.4, Managerial Approval.

  3. Headquarters will forward the levy to the State Department.

  4. Because of the restriction on legal process, the levy is used to counsel the employee.

5.11.6.10  (01-22-2010)
Additional International Organizations

  1. Some international organizations that have headquarters within the United States are entirely immune from service of levy and, accordingly, are under no obligation to honor a levy. Do not issue notices of levy to collect taxes owed by the employees of such organizations. At present, such organizations include:

    • The World Bank,

    • Inter-American Development Bank.

5.11.6.11  (11-05-1999)
Mutilated Currency

  1. Mutilated currency may be redeemed at the Department of Treasury. It can also be turned in to a bank which will send it to Treasury for redemption. This can be levied.

  2. The fact that mutilated currency was turned in may be found out through routine investigation. Also, if the amount is $5000 or more, the Office of Currency Standards reports the request to IRS. Then, this may be reported to the area where the redemption was requested.

5.11.6.12  (01-22-2010)
Levy on Non-Liable Spouse in a Community Property State

  1. In community property states, taxpayers who are liable for delinquent tax have a community property interest in their spouse's property and rights to property. In this case, the delinquent taxpayers' property rights in their spouses' property and rights to property might be subject to levy.

    Example:

    Taxpayers who are liable for delinquent tax may have a community property interest in their spouses' wages, so the wages of the spouse who is not liable for the tax might be subject to levy to pay it.

  2. Community property laws vary from state to state. This may affect how much of a non-liable spouse's property can be attached by a levy. If you receive information or evidence, the delinquent taxpayer with a community property interest is divorced or separated contact AIQ - Advisory regarding impact for that location. State law may have other effects, too. Contact AIQ - Advisory for advice on any special language or inserts/cover letters needed with the levy, unless local instructions have already been issued for how to handle these levies. AIQ - Advisory will consult with Associate Area Counsel, as needed.

5.11.6.12.1  (03-15-2005)
Wages & Salary

  1. Although a non-liable spouse's wages or salary might be subject to levy, the levy does not have a continuous effect. This is because the Internal Revenue Code says that a levy on a taxpayer's wages and salary is continuous. However, in this case, the non-liable spouse's (not the taxpayer's) wages or salary is being levied.

  2. Although a levy on a non-liable spouse's wages or salary is not continuous, the exempt amount can still be claimed.

    1. However, because the levy might attach only part of the non-liable spouse's income, the portion that is not attached can be treated like an income source that is not being levied when the exempt amount is figured. See IRM 5.11.5.4.4, Taxpayers with More Than One Source of Income.

      Example:

      A non-liable spouse's weekly take home pay is $700. Assume this person is in a state where a levy attaches half of a non-liable spouse's wages, and this is the only source of income that is levied. This means $350 is not attached by the levy. If this levy is served in 2005, and the person is filing jointly with two exemptions, $325.38 is exempt from levy. Since the exempt amount is less than the amount that is not levied, no exempt amount is subtracted from the $350 that the levy attaches. The employer should send a weekly check of $350. The $315.38 exempt amount has been accounted for by the other $350 that is not attached.

      Example:

      Take the same facts as the prior example, but the person claims four exemptions, so the weekly exempt amount is $438.46. Because this is more than the $350 that is not attached, the person needs to be allowed an additional exempt amount from the $350 that is attached. This is figured.
          $438.46 Exempt from Levy
          −$350.00 Not Attached by the Levy
          $ 88.46 Additional Exempt Amount to be Allowed
      The employer, then, figures:
          $350.00 Attached by the Levy
          −$ 88.46 Additional Exempt Amount
          $261.54 Weekly Levy Proceeds

    2. As a practical matter, in this example, a simpler explanation may be to tell the employer to send half of the person's take home pay if the exempt amount is less than half of that, but follow the instructions on the levy form if the exempt amount is more than half of the take home pay. This will lead to the same amount of levy proceeds:
          $700.00 Take Home Pay
         −$438.46 Exempt Amount
          $261.54 Weekly Levy Proceeds

5.11.6.12.2  (01-22-2010)
Notice to the Non-Liable Spouse

  1. When a taxpayer's community property interest in a non-liable spouse's property or right to property is levied, the notices in IRM 5.11.1.2.1, Required Notices, must have been sent to the taxpayer. However, do not send these notices to the non-liable spouse.

  2. After serving the notice of levy, notify the non-liable spouse of the levy in the same manner required for taxpayer notice. See IRM 5.11.2.1.7, Notifying the Taxpayer After Serving the Levy.

    1. If a notice of levy is served, e.g., on a bank account, a copy of the levy is sent to the taxpayer. Part 4 of Form 668-A(ICS) or 668A(c)(DO) is generally used for this. In this case, though, also send a photocopy of the taxpayer's copy of the levy to the non-liable spouse.

    2. If a levy is served on wages, salary, or other income, the statement of exemptions and filing status notifies the taxpayer of the levy. Similarly, the non-liable spouse will get these copies of the levy to claim the exempt amount, and this is the notification that a levy has been served.

  3. The non-liable spouse can appeal the notice of levy under the Collection Appeals Program.

5.11.6.13  (06-29-2001)
Levy on Inheritances

  1. If a taxpayer is due an inheritance, serve the notice of levy on the administrator/executor.

5.11.6.14  (01-22-2010)
Limited Liability Companies

  1. For employment taxes on wages paid prior to January 01, 2009, a single member/owner LLC that did not elect to be classified as an association taxable as a corporation is "disregarded" as an entity separate from its owner for Federal Tax purposes. However, under regulations issued in August 2007, disregarded single member/owner LLCs will be treated as entities separate from the single member/owner for employment tax purposes for wages paid on or after January 1, 2009. Therefore, if a single member/owner LLC has not elected to be classified as an association taxable as a corporation, the LLC will be liable for employment taxes on wages paid to the employees of the LLC on or after January 01, 2009 .

    Note:

    For the impact of regulations issued in August 2007 on certain excise taxes see IRM 5.1.21.7.6.1, Impact of Regulations Changes on Employment and Excise Taxation for a Disregarded Entity.

  2. There is no systemic method of determining whether an assessment in the name and Employer Identification Number (EIN) of an LLC for employment taxes on wages paid prior to January 1, 2009 is the responsibility of the LLC or a single member/owner (SMO). Prior to taking levy action on these assessments, you must determine whether the LLC or the SMO is the liable taxpayer. See IRM 5.1.21, Collecting from Limited Liability Companies.

  3. A levy will attach only to the assets of the taxpayer identified. Identify levy source type on ICS using "P" for primary when the LLC is the liable taxpayer and "S" for the secondary when the SMO is the liable taxpayer.

  4. When the LLC is the liable taxpayer, a notice of levy must reflect the name, trade name, if applicable, and EIN of the LLC, and not the name and identification number(s) of the SMO.

  5. When the SMO is the liable taxpayer, a notice of levy must reflect the name and identification number(s) of the SMO and not the name, trade name or identification number of the LLC.

  6. If the SMO is the liable taxpayer for assessments in the name and EIN of the LLC, special care is needed when preparing a notice of levy:

    • Generate the notice of levy through ICS, selecting the appropriate Name/Address record and tax periods for the SMO.

    • Make an corrections using the edit features of Microsoft Word.

    • To avoid accounts being incorrectly attached and to facilitate the posting of levy proceeds received, a disclaimer may be added to the notice of levy: "This notice attaches to all accounts in the name of (single member owner name and EIN) as owner of (name of disregarded LLC and EIN) but does not attach accounts established in the name of (name of disregarded LLC and EIN)"

  7. When the LLC is liable for some tax periods and the SMO is liable for other tax periods, issue a separate notice of levy for each liable taxpayer, selecting the appropriate Name/Address record and tax periods for each levy.

5.11.6.15  (01-01-2011)
Levies on Merchant Accounts

  1. This section contains guidance on levies issued on merchant accounts.

5.11.6.15.1  (01-01-2011)
Merchant Accounts

  1. A merchant account is a contract between a merchant and a bank or processor. The merchant account (contract) allows the bank or processor to process and/or receive card-based payments (credit or debit payment) for goods and/or services on the merchant’s behalf. This contract allows the merchant to accept card based payments.

  2. In this situation, the parties are as follows:

    • The merchant is the taxpayer.

    • A merchant service provider is the organization responsible for directly maintaining the relationship with the merchant (taxpayer.) The merchant service provider is normally an Independent Sales Organization or Merchant Service Provider (ISO/MSP). Few banks are currently ISO/MSPs.

      Example:

      A taxpayer owns a restaurant and wants to accept customer credit or debit card payments. The taxpayer enters into a contract with an ISO/MSP to process card-based payments. The ISO/MSP provides a merchant account for the taxpayer to account for the funds received at the end of the payment process.

    • An acquiring bank, also known as an acquirer, is the bank (or processor) that acquires the funds received on behalf of the merchant (taxpayer) at the end of the card-based payment process.

    • The issuing bank is the bank of the cardholder (customer) that purchases goods or service from the merchant (taxpayer).

  3. Per the terms of the merchant account (contract), the acquiring bank (or processor) exchanges funds with issuing banks on behalf of the merchant (taxpayer), and pays the merchant for the net balance of their daily payment card activity: gross sales, minus reversals, interchange fees, and acquiring bank (or processor) fees. The acquiring bank (or processor) normally transfers a batch of payments to the merchant (taxpayer) daily.

    Note:

    Some debit card transactions are settled directly to the merchant's (taxpayer's) operating bank account (normally checking account) nearly instantaneously and therefore are not transferred with the daily batch.

  4. The ISO/MSP sells the merchant (taxpayer) the service of processing the credit card payments from the point of sale to the funds transfer to the acquiring bank. The point of sale (POS) is when the cardholder (customer) purchases a good or service from the merchant (taxpayer). The service sold to the merchant usually includes the equipment used at the POS, the service of a processor, and the merchant account (contract).

    Note:

    Although card payment processing methods vary by industry, typically, taxpayers get their card-based payment processing services from an ISO/MSP. Few banks actually sell processing or function as processors. A bank business customer who wants to take credit/debit cards is usually sent to the bank’s subsidiary corporation which processes credit card transactions or an ISO/MSP who works with the bank.

  5. A "card network" or "interchange" is the network that acts as an intermediary between an acquiring bank and an issuing bank. VISA and MasterCard are card networks. The process of authorization, capture, and transfer of card-based payments goes through a card network or interchange.

  6. A processor provides the service of processing the card-based payments through the card network. The processor may be the ISO/MSP, acquiring bank, or a financial institution that specializes in card-payment processing. Regardless of the nature of the processor, the merchant account (contract) is between the merchant (taxpayer) and the acquiring bank or processor.

    Example:

    For VISA/MasterCard, the merchant (taxpayer) may establish a merchant account (contract) directly with an ISO/MSP or a processor to accomplish the card-payment processing. However, for the VISA/MasterCard network, the acquiring bank must be a bank or a processor owned by a bank.

  7. The acquiring bank or processor provides the merchant (taxpayer) with a monthly merchant account statement. The Merchant Account Statement is similar to a bank statement and tells the merchant (taxpayer) about daily credit card transactions, fees paid and money amounts transferred to the merchant's (taxpayer’s) bank account.

5.11.6.15.2  (12-02-2011)
Determining the location of the Merchant Account

  1. To determine the location of the merchant account (contract), determine the acquiring bank or processor that holds the merchant account (contract).

  2. During initial contact, determine if the taxpayer accepts card payments. If the taxpayer accepts card payments, then secure:

    • The name and address of the merchant service provider

    • Merchant account number (this is not a Routing Transaction Number (RTN))

    • The name and address of the acquiring bank (bank or processor) that holds the merchant account (contract)

    • Copy of the merchant agreement

    • A copy of three months of merchant account statements

  3. In the event of a non-responsive taxpayer, secure the information through the taxpayer’s bank holding the operating bank account (normally a checking account). The acquiring bank’s RTN and the merchant account number may appear on the taxpayer’s operating bank account statements.

  4. If unable to otherwise secure it, secure the merchant account number by a summons to the processor or acquiring bank, specifically requesting the merchant account number.

5.11.6.15.3  (12-02-2011)
Property the Merchant Account Levy Attaches

  1. IRC 6331(b) provides that a levy shall extend only to "property possessed or obligations existing at the time" of the levy. Under the terms of a merchant account, the acquiring bank or processor is obligated to pay the taxpayer for all credit card sales made. This obligation arises at the time of the sale, not when the funds are later forwarded to the acquiring bank.

  2. Based upon the manner in which the processor or acquiring bank processes card-based payment sales, the acquiring bank or processor may have difficulty determining exactly which processing fees will be paid during the card-based payment process at the moment the levy is issued. The acquiring bank or processor cannot use this fact to refuse to honor the Service’s levy. Since the acquiring bank or processor does not make payments to the taxpayer instantaneously, the acquiring bank or processor clearly owes the taxpayer funds at least daily.

  3. The funds held by the processors and acquiring bank are not deposits within the meaning of IRC 6332(c) and the 21 day holding period does not apply to these funds. Therefore, the credit card processor makes the payment when they otherwise make payments according to the merchant contract.

    Example:

    The taxpayer's restaurant runs, batches, and transmits their credit card receipts daily with their processor. According to the merchant account (contract), the processor, agrees to deposit the funds into the restaurant's bank account three days after the credit card receipts are run. When complying with a Notice of Levy, the processor would remit the funds to the IRS three days after the receipt of the Notice of Levy according to the merchant account (contract). .

5.11.6.15.4  (12-02-2011)
Issuing a Merchant Account Levy

  1. Serve levies on the acquiring bank or processor holding the merchant account (contract).

  2. For some businesses card payment receipts increase over weekends due to the type of business. For these taxpayers, serving levies on Monday or Tuesday may attach a higher proportion of the receipts than serving a levy on Wednesday, Thursday or Friday.

  3. Use Form 668A(ICS) or Form 668A(c)(DO), Notice of Levy, to levy funds held by a merchant account provider. In order to eliminate any confusion on the part of the processor and to minimize litigation on the part of the Service include the following paragraph on the levy.

    "This levy attaches to the proceeds of all sales completed by the taxpayer at the time the levy is issued, irrespective of when the processor pays the taxpayer. This levy may attach to funds being maintained in a charge back account or any other account which serves a similar function."

  4. Consider issuing a levy on regular intervals (i.e. daily, every other day or weekly) since credit card processor levies are not continuous. If the processor will not accept the levy via fax, forward using the mail.

    Note:

    Issuing a card payment levy by certified mail with a return receipt requested or via a fax machine with delivery confirmation requested will assist in determining the date and time the levy was received. Retain the certified mail receipt or the fax report of receipt in the administrative case file as proof of delivery of the levy.

5.11.6.15.5  (12-02-2011)
Collecting from Charge Back Accounts

  1. Levies issued to a processing company attach to both the credit card sales made and funds held in the "charge back accounts." Some merchant agreements alternatively identify a charge back account as a "reserve account," a "secondary account," or a "security account." Although funds held in a charge back account belong to the merchant/taxpayer, under the typical contract, they are not available to the merchant/taxpayer until a specified amount of time after the contract is terminated.

  2. Depending on the merchant, the merchant agreement and the nature of the business, the size of a particular merchant charge back account may vary greatly. Review the merchant agreement to determine if the business is required to maintain a charge back account and the relative priority in these funds between the processing company and the Service.

  3. The processing company may have priority over the Service with respect to the funds in the charge back account if any of the following apply:

    1. The processing company has executed a setoff. This only applies if the processor has actually exercised the right of setoff and has evidence that it was done before the levy, otherwise funds in the charge back account still belong to the merchant and the Service's levy will attach.

    2. The processing company has a security interest earlier in time than the notice of federal tax lien under IRC 6323(a). The processor's priority interest in the contents of the reserve account is only valid to the extent that it has parted with "money or money's worth."

    3. The processor may hold a superpriority under IRC 6323(b)(10). The super priority may not apply to all processors as IRC 6323(b)(10) only applies to a bank or similar institutions. Additionally the processor bank must have parted with money or money's worth, as of the date that the processor bank is served with the levy and learns of the federal tax lien. See IRM 5.17.3.9.4(4), Bank Account.

  4. If the Service levy has priority over the funds in the charge back account the processing company will not have to turn over those funds to the Service until the time period specified in the merchant agreement has expired. The Service does not have the right to unilaterally cancel the merchant agreement and force the funds in the charge back account to be paid over immediately.

5.11.6.16  (12-02-2011)
Levy on Daycare

  1. Daycare is a service industry populated by individuals skilled in providing child care or elder care. They can be organized in the standard business structure or as a non-profit organization and may be affiliated with churches or a community service organization. The major source of income is a combination of private payments from parents, frequently involving a contractual relationship with the daycare and government funding. The latter involves numerous state, county and local government programs.

  2. Before serving a levy on the parents of children in daycare or participant in elder care (or their guardians), consider the following:

    1. Determine if the levy on the parent/participant (or guardian) will have the most impact of available enforcement actions. Will the levy result in significant payment or positively impact the resolution of the case.

    2. Discuss levy action with manager to identify advantages and disadvantages of the alternative method of collection.

    3. The decision to levy on parent/participant (or guardian) must be based on the individual facts and circumstances of each case.

    4. Develop a plan for communicating the levy action to the parent/participant (or guardian) to alleviate confusion and address concerns. Seek counsel guidance if necessary in drafting a cover letter.

Exhibit 5.11.6-1 
Addresses often used for Levy on Federal Contracts

(Reference 5.11.6.5)
Agency for International Development
 
1300 Pennsylvania Ave.
Washington, DC 20523
 
Tel: 202–712–0000
 
Agriculture, Department of
 
1400 Independence Ave. SW
Washington, DC 20250–9303
 
Tel: 202–720–3035
 
Appalachian Regional Commission
 
1666 Connecticut Ave NW, Rm 730
Washington, DC 20235
 

Tel: 202–884–7730
 
Commerce, Department of
 
1401 Constitution Ave., NW
Washington, DC 20230
 
 
Commodity Futures Trading Commission
 
1155 21st Street NW
Washington, DC 20581
 
Tel: 202–418–5164
 
Consumer Product Safety Commission
 
4330 East West Highway
Room 522
Bethesda, MD 20814
 
 
Corporation for National and Community Service
 
1201 New York Ave NW, Room 7209
Washington, DC 20525
 
Defense, Department of
 
Defense Financing and Accounting Service-Columbus Center
Attn: DFAS-BKSD/CC
Debt Management Office
PO Box 182317
Columbus, OH 43218–2317
 
Education, U.S. Department of
 
Federal Building No. 6
400 Maryland Ave., SW
Washington, DC 20202
 
Energy, Department of
 
1000 Independence Ave SW
Washington, DC 20585–0001
 
Environmental Protection Agency
 
Ariel Rios Building
1200 Pennsylvania Ave., NW
Washington, DC 20460
 
 
Equal Employment Opportunity Commission
 
National Business Center
Fiscal Services Branch
EEOC Processing
7301 W. Mansfield Ave.
Mail Stop D-2735
Denver, CO 80235
 
 
Federal Aviation Administration
 
Financial Systems Branch, ABA–320
800 Independence Ave SW
Washington, DC 20591
 
Federal Communications Commission
 
Chief Financial Officer
Washington, DC 20554
 
Federal Election Commission
 
999 E Street NW, Rm 819
Washington, DC 20463–0001
 
Federal Emergency Management Agency
 
500 C Street SW
Washington, DC 20472
 
Federal Energy Regulatory Commission
 
888 1st Street NE, Room 42–73
Washington, DC 20426
 
Federal Labor Relations Authority
 
500 C Street SW, Room 225
Washington, DC 20424–0001
 
Federal Maritime Commission
 
Office of Budget and Financial Management
800 North Capitol Street
Washington, DC 20573–0001
 
Federal Mine Safety and Health Review Commission
 
Attention: Administrative Office
Suite 9500
601 New Jersey Avenue, N.W.
Washington, DC 20001–2021
 
Federal Reserve System
 
Room M–1200, Mail Stop 152
20th & Constitution Ave NW
Washington, DC 20551
 
Fish and Wildlife Service, U.S.
 
Department of the Interior
U.S. Fish and Wildlife Service
FWS MS2544–MIB
Washington, DC 20240
 
General Accounting Office
 
U.S. General Accounting Office
Claims Division
Washington, DC 20548
 
General Services Administration
 
1500 East Bannister Road
Room 1011, Mail Stop 6BCT
Kansas City, MO 64131
Attn: Sheila Gadd
Tel: 816–926–7625
 
U.S. Geological Survey
 
Accounts Payable MS 270
122201 Sunrise Valley Dr.
Reston, VA 20192
 
Government Printing Office
 
North Capitol & H Streets, N.W.
Washington, DC 20401
Attn: Comptroller (Stop FME)
 
Health and Human Services (PRS), Department of
 
200 Independence Ave, SW Rm 519D S4
Washington, DC 20201
 
Housing and Urban Development, Department of
 
451 7th Street SW
Washington, DC 20410–3000
 
Indian Affairs, Bureau of
 
Department of the Interior
Bureau of Indian Affairs
BIA MS4070–MIB
Washington, DC 20240
 
Inter-American Foundation
 
Financial Management & Systems Office
901 North Stuart Street
Arlington, VA 22203
 
Interior, Department of
 
Department of the Interior
Office of Policy, Budget and Administration
Fiscal Services PMD–F MS5257–MIB
Washington, DC 20240
 
Internal Revenue Service
 
Beckley Finance Center
110 North Heber St.
Beckley, WV 25801
Attention: Accounts Payable
 
U.S. International Trade Commission
 
Office of Finance
500 E Street SW, Room 316
Washington, DC 20436
 
Justice, Department of
 
600 E Street NW, Rm 4045
Washington, DC 20530
 
The Kennedy Center
 
2700 F Street NW
Washington, DC 20566–0001
 
Labor, Department of
 
200 Constitution Ave. NW. Rm N5425
Washington, DC 20210
 
Land Management, Bureau of
 
U.S. Department of Interior
1849 C Street, NW, MS 5628
Washington, DC 20240
 
Merit Systems Protection Board
 
ATTN: Finance, Suite 500
1615 M Street, NW
Washington, DC 20036
 
Minerals Management Service
 
Department of the Interior
Minerals Management Service
1110 Herndon Parkway Bldg MS632
Herndon, VA 22070
 
Mines, Bureau of
 
Department of the Interior
Bureau of Mines
Denver Federal Center
P.O. Box 25207
Denver, CO 80225
 
National Aeronautics and Space Administration
 
Office of the Chief Financial Officer
Attn: Diana Cermak
Room 8D40
300 E Street, SW
Washington, DC 20546–0001
 
National Archives
 
8601 Adelphi Rd., Room 5200
(ADM–AQC)
College Park, MD 20740–6001
 
National Bureau of Standards
 
Washington, DC 20234
 
National Capitol Planning Commission
 
801 Pennsylvania Ave NW, Suite 301
Washington, DC 20576
 
National Endowment for the Arts
 
Finance Office - Room 624
1100 Pennsylvania Ave., NW
Washington, DC 20506
 
National Endowment for the Humanities
 
1100 Pennsylvania Ave NW
Washington, DC 20506
 
National Gallery of Art
 
2000B South Club Drive
Landover, MD 20785
Attn: TGA, Mike Chapman
 
National Labor Relations Board
 
1099 14th Street NW, Suite 6100
Washington, DC 20570
 
National Mediation Board
 
1301 K Street NW, Suite 250 East
Washington, DC 20005
 
National Park Service
 
Department of the Interior
National Park Service
1925 Isaac Newton Square MS 309
Reston, VA 22092
 
National Science Foundation
 
1800 G Street NW
Room 475
Washington, DC 20550
 
Nuclear Regulatory Commission
 
1154 Rockville Pike
Rockville, MD 20852
 
Occupational Safety & Health Review Commission
 
1120 20th Street, NW Suite 907
Washington, DC 20036
 
Office of Personnel Management
 
1900 E Street NW, Room SB427
Washington, DC 20415–9998
 
Peace Corps
 
Fiscal Services
Washington, DC 20526
 
Pension Benefit Guaranty Corporation
 
Catherine Harper, FOD-GAB
1200 K Street NW, Suite 6415
Washington, DC 20005
 
Postal Rate Commission
 
1333 H Street NW
Washington, DC 20268–0001
 
Postal Service
 
1720 Market Street
St. Louis, MO 63180–0100
 
President, Executive Office of the
 
Financial Management Division, Rm 4007
725 17th St. NW
Washington, DC 20503
 
Railroad Retirement Board
 
844 N. Rush Street
Chicago, IL 60611–2092
 
Reclamation, Bureau of
 
Department of the Interior
Bureau of Reclamation
Accounting Operations D2300
P.O. Box 27045
Denver, CO 80235–0045
 
Securities and Exchange Commission
 
6352 General Greenway, Rm 2418
Alexandria, VA 22312
 
Selective Service System
 
1515 Wilson Blvd
Arlington, VA 22209–2425
 
Small Business Administration
 
409 3rd Street, SW, Suite 3120
Washington, DC 20024
 
Smithsonian Institution
 
955 L'Enfant Plaza SW, Suite 3120
Washington, DC 20024
 
Social Security Administration
 
Office of Finance -DAP -2-B-4 ELR
6401 Security Blvd.
Baltimore, MD 21235–0001
 
State, Department of
 
M/COMP/FO/OFO
PO Box 9487
Arlington, VA 22209
 
Surface Mining, Reclamation, and Enforcement, Office of
 
Department of the Interior
Office of Surface Mining, Reclamation, and
Enforcement
Denver Federal Center
PO Box 25065
Denver, CO 80225–0065
 
Tennessee Valley Authority
 
400 W Summit Hill Drive
Knoxville, TN 37902–1499
 
Transportation, Department of
 
400 7th Street SW, Rm 9401
Washington, DC 20590
 
Treasury, Department of
 
15th & Pennsylvania Ave NW, Rm 6100
Annex
Washington, DC 20220
 
U.S. Arms Control and Disarmament Agency
 
320 21st Street NW
Washington, DC 20451
 
U.S. Information Agency
 
301 4th Street SW, Rm 668
Washington, DC 20547
 
U.S. Trade & Development Agency
 
SA–16, Room 3009
Washington, DC 20523–1602
 
United States Enrichment Corporation (USEC)
 
6903 Rockledge Drive
Bethesda, MD 20817
 
Veterans Affairs, Department of, OSDBU
 
Financial Services Center
Attn: Liz Dykowski (104/0473A)
1615 Woodward Street
Austin, TX 78772
 

Exhibit 5.11.6-2 
National Labor Relations Board Addresses

(Reference 5.11.6.6.8)
 
Rosemary Pye, Regional Director
National Labor Relations Board - Region 1
10 Causeway Street - Room 601
Boston, MA 02222–0172
617–565–6770
 
Celeste Mattina, Regional Director
National Labor Relations Board - Region 2
26 Federal Plaza - Room 3614
New York, NY 10278–0104
212–264–0330
 
Helen E. Marsh, Regional Director
National Labor Relations Board - Region 3
111 W. Huron Street - Room 901
Buffalo, NY 14202–2387
716–551–4934
 
Dorothy L. Moore-Duncan, Regional Director
National Labor Relations Board - Region 4
615 Chestnut Street 7th Floor
Philadelphia, PA 19106–4404
215–597–7608
 
Wayne Gold, Regional Director
National Labor Relations Board - Region 5
The Appraiser's Store Building
103 South Gay Street - 8th Floor
Baltimore, MD 21202–4061
410–962–2737
 
Gerald Kobell, Regional Director
National Labor Relations Board - Region 6
1000 Liberty Avenue - Room 1501
Pittsburgh, PA 15222–4173
412–395–6844
 
Stephen M. Glasser, Regional Director
National Labor Relations Board - Region 7
477 Michigan Avenue - Room 300
Detroit, MI 48226–2569
313–226–3210
 
Frederick Calatrello, Regional Director
National Labor Relations Board - Region 8
1240 East 9th Street - Room 1695
Cleveland, OH 44199–2086
216–522–3725
 
Gary Muffley, Regional Director
National Labor Relations Board - Region 9
550 Main Street - Room 3003
Cincinnati, OH 45202–3271
513–684–3621
 
Martin M. Arlook, Regional Director
National Labor Relations Board - Region 10
233 Peachtree Street, NE
Harris Tower, Suite 1000
Atlanta, GA 30303–1531
404–331–5862
 
Willie L. Clark, Regional Director
National Labor Relations Board - Region 11
Republic Square, Suite 200
4035 University Parkway
Winston-Salem, NC 27106–3325
336–631–5240
 
Rochelle Kentov, Regional Director
National Labor Relations Board - Region 12
201 East Kennedy Boulevard, Suite 530
Tampa, FL 33602–5824
813–228–2646
 
Roberto G. Chavarry, Regional Director
National Labor Relations Board - Region 13
200 West Adams Street - Suite 800
Chicago, IL 60606–5208
312–353–7574
 
Ralph R. Tremain, Regional Director
National Labor Relations Board - Region 14
1222 Spruce Street - Room 8302
St. Louis, MO 63103–2829
314–539–7760
 
Willie J. Vance
Officer-in-Charge
National Labor Relations Board - SR -33 Peoria
300 Hamilton Boulevard, Suite 200
Peoria, IL 61602–1246
309–671–7083
 
Rodney D. Johnson, Regional Director
National Labor Relations Board - Region 15
1515 Poydras Street - Room 610
New Orleans, LA 70112–3723
504–589–6378
 
Curtis Wells, Regional Director
National Labor Relations Board - Region 16
819 Taylor Street - Room 8A24
Fort Worth, TX 76102–6178
817–978–2938
 
D. Michael McConnell, Regional Director
National Labor Relations Board - Region 17
8600 Farley Street - Suite 100
Overland Park, KS 66212–4677
913–967–3003
 
Ronald M. Sharp, Regional Director
National Labor Relations Board - Region 18
330 South Second Avenue, Suite 790
Minneapolis, MN 55401–2221
612–348–1799
 
Richard L. Aheam, Regional Director
National Labor Relations Board - Region 19
915 2nd Avenue - Room 2948
Seattle, WA 98174–1078
206–220–6310
 
Cathleen C. Callahan, Officer-in-Charge
National Labor Relations Board - SR 36 Portland
601 SW 2nd Avenue, Suite 1910
Portland, OR 97204–3170
503–326–3289
 
Robert H. Miller, Regional Director
National Labor Relations Board - Region 20
901 Market Street - Room 400
San Francisco, CA 94103–1735
415–356–5140
 
Thomas Cestare, Officer-in-Charge
National Labor Relations Board - SR 37 Honolulu
300 Ala Moana Boulevard, Room 7–245
Honolulu, HI 96850–4980
808–541–2815
 
Victoria E. Aguayo, Regional Director
National Labor Relations Board - Region 21
888 South Figueroa Street - 9th Floor
Los Angeles, CA 90017–5449
213–894–5204
 
Gary T. Kendellen, Regional Director
National Labor Relations Board - Region 22
20 Washington Place - 5th Floor
Newark, NJ 07102–3110
973–645–3240
 
Marta M. Figueroa, Regional Director
National Labor Relations Board - Region 24
La Torre de Plaza, Suite 1002
525 F.D. Roosevelt Avenue
San Juan, PR 00918–1002
787–766–5225
 
Rik Lineback, Regional Director
National Labor Relations Board - Region 25
575 N. Pennsylvania Street - Room 238
Indianapolis, IN 46204–1577
310–226–7401
 
Ronald K. Hooks, Regional Director
National Labor Relations Board - Region 26
1407 Union Avenue - Suite 800
Memphis, TN 38104–3627
901–544–0013
 
B. Allan Benson, Regional Director
National Labor Relations Board - Region 27
600 17th Street, 7th Floor North Tower
Denver, CO 80202–5433
303–844–6651
 
Cornele A. Overstreet, Regional Director
National Labor Relations Board - Region 28
2600 North Central Avenue - Suite 1800
Phoenix, AZ 85004–3099
602–640–2082
 
Alvin P. Blyer, Regional Director
National Labor Relations Board - Region 29
One Metro Tech Center (North)
Jay Street and Myrtle Avenue - 10th Floor
Brooklyn, NY 11201–4201
718–330–7700
 
Irving E. Gottschalk, Acting Regional Director
National Labor Relations Board - Region 30
310 West Wisconsin Avenue - Suite 700
Milwaukee, WI 53203–2211
414–297–3870
 
James J. McDermott, Regional Director
National Labor Relations Board - Region 31
11150 West Olympic Boulevard - Suite 700
Los Angeles, CA 90064–1824
310–235–7371
 
Alan B. Reichard, Regional Director
National Labor Relations Board - Region 32
Ronald V. Dellums Federal Building and Courthouse
1301 Clay Street - Room 300N
Oakland, CA 94612–5211
510–637–3260
 
Peter B. Hoffman, Regional Director
National Labor Relations Board - Region 34
280 Trumbull Street 21st Floor
Hartford, CT 06103–3503
860–240–3002

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