Levy and Distraint

ID:
UILC:
CCA-08280238-15
6331.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201545024
Release Date: 11/6/2015
From: ---
Sent: Friday, August 28, 2015 2:38:07 PM
To: ---
Cc:
Bcc:
Subject: FW: Levy question from the field
One thing in addition to the voice message I left earlier this week. Reading over the email from
--- again, I noticed the question suggests that the tp had not yet made the request and there were no proceeds yet. I should clarify that that if the tp has any vested property rights in a pension plan, the Service can levy. The issue becomes when the levy source is obligated to turn over funds in response to the levy.