Publication 4528

Publication 4528

A document published by the IRS explaining administrative wrongful levy claims, which are requests for the return of property seized in a levy if the taxpayer did not in fact own the property. In other words, one makes an administrative wrongful levy claim if the IRS seized one's property believing that it belonged to a delinquent taxpayer.
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References in periodicals archive ?
[IRS Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b), p.
7426(a)(1), "a third party may bring a civil action against the United States in a district court of the United States seeking the same relief" (IRS Publication 4528).