Third Party Summons

[lchesson]

NC

Received a copy of 2039 IRS summons served for third party bank records. Prior written request to IRS was made to get a list of potential 3rd party contacts, but received nothing until this summons. None of the USC 7602(c)(3) exclusions apply in this case.

1. Does the reading of USC 7602(c)(2) include providing advance notice of this contact, and would this be sufficient grounds for Petitioning to Quash?

2. Said bank account is jointly owned. Potentially subsequent levy action could result in a wrongful levy suit. Could this be a basis for a Petition to Quash?

 

[Snipes5]

You just don't get it, do you?

The "advance notice" you speak of would have been the two or three IRS letters the levied party should have received prior to the "Notice of Intent to Levy", which, as I stated before, is usually sent certified.

If you are the joint account holder with someone who ignored the IRS and has now had their funds seized, you have NO recourse against the IRS. They can and do seize joint funds all the time.

Further, you apparently missed this in the exceptions:
(B) if the Secretary determines for good cause shown that such notice would jeopardize collection of any tax or such notice may involve reprisal against any person;

I am sure someone will come along and correct me if I'm wrong, but the way I read that is if they TELL you ahead of time which accounts will be levied, you would just go and move the money around, and thereby "jeopardize the collection of any tax". Right?

Try suing the other account holder.

If you are the one who ignored the IRS, there really isn't anything you can do. Oh, yeah. Except pay them.

Do yourself a favor and hire an attorney.

The moral of this story is not to have joint accounts with people who owe the government money.

Snipes