Making an Administrative Wrongful Levy Claim Under

Internal Revenue Code (IRC) Section 6343(b)

What is an administrative wrongful levy claim under IRC 

section 6343(b) – An administrative wrongful levy claim under 

IRC section 6343(b) is a request, made by a person other than 

the taxpayer who owes the taxes, for the return of property 

believed to be wrongfully levied upon or seized. Generally, the 

person making the request believes that the levy or seizure 

is wrongful because the property levied or seized belongs to 

them, or they believe they have a superior claim to the property 

that is not being recognized by the IRS.

Who may make an administrative wrongful levy claim – 

Any person (other than the person who owes the taxes and for 

which the IRS levied or seized property to collect) may make an 

administrative wrongful levy claim. If you believe the property 

levied or seized belongs to you and not the person against 

whom the tax is assessed, or if you believe you have a superior 

claim against the property that is not being recognized by the 

IRS, you may make an administrative wrongful levy claim.

How does a person make an administrative wrongful levy 

claim – You can submit a written request that the IRS return 

the levied or seized property, recognize your superior claim to 

the property, or return to you any proceeds the IRS received 

from the levy or from the sale of the seized property.

NOTE: As an alternative to making an administrative wrongful 

levy claim, IRC section 7426(a)(1) provides that a third party 

may bring a civil action against the United States in a district 

court of the United States seeking the same relief. If you file 

an administrative wrongful levy claim and the IRS rejects it, 

you can still bring a civil action in district court. While you 

can file a suit under section 7426(a)(1) without first filing an 

administrative claim, you may not seek damages under section 

7426(h) unless you have exhausted all administrative remedies 

by filing an administrative claim prior to filing suit. If you choose 

to bring a civil action, you should consult with an attorney to 

determine the proper procedure.

Is there a time limit for making an administrative wrongful 

levy claim –

1. If the United States has not yet sold specific seized property, 

a wrongful levy claim may be made at any time.

2. If seized tangible property has been sold, a wrongful levy 

claim must be made before the expiration of 2 years from the 

date the notice of seizure (Form 2433) is given to the owner 

or possessor of the property.

3. If cash has been or will be turned over to the IRS by the 

person upon whom a levy was served, a wrongful levy claim 

must be made before the expiration of 2 years from the date 

the notice of the levy, (Form 668-A(c)(DO), Form 668-B, or 

Form 668-W(c)(DO)) is delivered.

Caution: For notices of seizure given to the owner or possessor 

of property on or before March 22, 2017, and notices of levy 

delivered on or before that date, the 2-year deadline described 

above was 9 months. 

NOTE: If you choose to bring a civil action in district court, you 

must do so before the expiration of 2 years from the date the 

notice of seizure or notice of levy is delivered. If you make an 

administrative wrongful levy claim within the 2-year period, the 

2-year period for bringing a civil action will be extended for the 

shorter of the following two periods.

1. A period of 12 months from the date of filing your request, or

2. A period of 6 months from the date a notice of disallowance 

is mailed to you by registered or certified mail. 

Caution: For notices of seizure and notices of levy delivered 

on or before March 22, 2017, the 2-year deadline described 

above was 9 months. For persons making an administrative 

wrongful levy claim within that 9-month period, the 12-month or 

6-month extension described above applied

Where should an administrative wrongful levy claim be 

filed – Your claim should be in the form of a letter addressed to 

the IRS Advisory Group for the area where the levy or seizure 

was made. Publication 4235, Collection Advisory Group 

Numbers and Addresses, lists the addresses of Advisory 

Group offices for every area of the country. You should send 

your claim to the office marked “Other” in the “Advisory Offices” 

section of the Publication 4235, for the area where the levy or 

seizure was made.

What information should be included with an administrative 

wrongful levy claim – Your claim should include the following:

1. The name and address of the person making the claim.

2. A detailed description of the levied or seized property.

3. A detailed description of your basis for claiming an interest in 

the levied or seized property.

4. The name and address of the person against whom the tax 

was assessed.

5. The IRS office that issued the levy or made the seizure.

6. The date of the levy, as shown on the notice of seizure (Form 

2433), or as shown on the notice of levy (Form 668-A(c)(DO) 

or Form 668-W(c)(DO)).

7. A statement why any of the information requested in items 4 

through 6 above is not available.

8. Any documents that support your claim.

If the IRS decides to reject your administrative wrongful 

levy claim, may the determination be appealed – If your 

claim is rejected, you have the right to appeal this determination 

through the Collection Appeals Program (CAP), as explained in 

Publication 1660, Collection Appeal Rights.

Publication 4528 (Rev. 3-2018) Catalog Number 48515Q Department of the Treasury Internal Revenue Service www.irs.gov