In the right circumstances, the TBR2 allows the notice of public lien to be withdrawn or levied property to be returned.
Not only does the IRS now have to tell the ex-spouse whether it has pursued collection activities, it also has to disclose the activities undertaken, whether wages or other property were levied, and the amount collected, if any.
The TBR2 authorizes the Service to return levied property.
The approved tax rate is levied on a per parcel basis and varies depending on land use.
If the special taxes were to be levied at their maximum amounts, the resulting revenue would be limited by the number of residential dwelling units.