"Collection Due Process Hearing" "non-frivolous arguments" "IRS personnel" fear "criminal prosecution" Legalbear lien CDPH
26 U.S.C. § 6330(e) includes a provision that is little celebrated and underutilized by persons facing an IRS wage levy of their bank account or paycheck. That subsection provides in pertinent part:
“(e)  Suspension of collections and statute of limitations “(1) [...]