Civil Damages for Certain Unauthorized Collection Actions

ID: CCA_2011102815174347 Number: 201145020
Release Date: 11/10/2011
Office: ---
UILC: 6343.00-00, 7433.00-00
From: ---
Sent: Friday, October 28, 2011 3:17:52 PM
To: ---
Cc:
Subject: RE: Levy question
Right, if we are outside the 9 month period in 6343, we have no authority to return levied proceeds.
Regarding 7433, there is no obligation to notify taxpayers of violations or invite them to file claims. A taxpayer would likely be aware of the levy and could bring a claim under 7433, though it may be hard to show the actual, direct economic damages that stemmed from the illegal levy.
I am not familiar with the mechanics of how 6343 works. I might suggest contacting --- the levy expert in ---He would probably know, or know who does know.
Have a nice weekend.