John F. Gilliam Jr. & Martha L. Gilliam

98-35

The Department had seized the assets of the taxpayer’s bank account pursuant to two Warrants of Levy served upon the Taxpayer’s bank on the same day. The Department’s letter informing the Taxpayer of the Department’s action only referred to one of the two Warrants of Levy. The Department conceded that the Warrant of Levy referenced was invalid because the assessments secured by the levy were not yet delinquent, and never became delinquent because the Taxpayer protested those assessments. The Taxpayer protested the seizure of his bank account on the grounds that the levy referenced in the Department’s notification levy was invalid. Protest denied because the assessments secured by the second levy were delinquent and the proceeds of the levy were applied to those delinquent assessments.