Opinion ID: 613863
Heading Depth: 2
Heading Rank: 2

Heading: Jeopardy Levy

Text: On August 9, 2010, the IRS issued a jeopardy levy to J.P. Morgan Chase Bank to collect the taxpayers’ 2006 federal income tax liability. The IRS received approximately $1.56 million pursuant to the levy. On the date the levy was issued, the IRS sent the taxpayers a Letter 2493A notice of jeopardy levy and right of appeal. In that August 9 notice, the IRS informed the taxpayers that it was issuing levies without providing a notice of intent to levy because the refund (based on false withholding credits) put collection of the 2006 tax liability in jeopardy. See Internal Revenue Code (“I.R.C.”) (Title 26, U.S. Code) § 6331(a) (outlining procedures for jeopardy levy).1