Your Employer Can Refuse a Tax Levy

You can show your employer how he can take a neutral stance on an IRS levy on your wages and salaries.

Instructions: This has worked for some people but not for others. You must have a personal consultation with Dr. Clarkson before you use this.

1. Below is Exhibit 1, a letter for you to send to your employer. This is based upon a letter to an employer in Hickory, NC, who wrote [see Exhibit A, below] the IRS tax collector requesting a court order on the levy notice.

2. Below is Exhibit B, a release of levy from the IRS, which shows that this type of letter works.

3. When your wages are levied, you can send the attached letter, Exhibit 1, to your company. You should personalize this sample letter to reflect your situation. Be sure to attach Exhibit A and B to your letter to your paymaster.

4. You can also give your employer solid reasons why the letter is illegal and wrongful. Try to persuade the folks at payroll to take a neutral stance--the safe stance, for them as well as you--and demand a court order. The law is clear that the employer has the right to demand an order from a court before he complies with any administrative edict.

5. Stand up for your rights, but also study and read so you can see what your rights are.

6. Use these letters with A Clarkson Report on Removing IRS Liens and Levies, found on the website [link to article].

Other Clarkson materials to help you fight unlawful tax collection activities include:

Tax Collectors Manual: $8 each [set of all three, $20]

Bankruptcy on the IRS, book III of Tax Collectors Manual: $8

Clarkson’s Independent Contractor Agreements: $10, $20 for CD-text set

Audit Procedure I video/DVD-R: $30

Audit Procedure II video/DVD-R: $30

Order today from:

Robert Clarkson
PO Box 2368
Anderson, SC 29622


From: Employee Jefferson
1787 Constitution Avenue
Patriotville, SC

From: Freedom Manufacturing Co
1776 Freedom Way
Freetown USA

Re: IRS Notice of Levy on Wages, Salary, Form 668-W

Dear Sir:

You recently handed me an IRS Form 668-W, Notice of Levy on wages and Salaries. This is an Administrative Notice, not a court order. It has no legal authority.

If you have a court order levying my wages/salary, please send that to me. I, of course, will obey all court orders. The Fifth Amendment to the Bill of Rights of the United States Constitution, our supreme secular law, provides:

“No person shall be… deprived of life, liberty or property without due process of law.”

Property, of course, includes my paycheck. Under the supreme law of our country I am entitled to due process, i.e., a day in court, right to appeal, and a final decision from and unbiased court of competent jurisdiction. None of these has been afforded to me.

Criminals have rights under the constitution, and so do I, and honest, law-abiding American citizen.

You have the right to demand a court order from the IRS before taking someone’s property. You can take a neutral stance and allow the IRS the right to go to court for an appropriate order from a court of competent jurisdiction.

This would be the safest course for you to follow in today’s litigious society.

Attached is Exhibit A, a letter from an attorney in Hickory, NC, who was faced with the same problem as you. This lawyer requested a court order, i.e., a ‘clear-cut directive that I am required to do.’

Attached is Exhibit B, Release of Levy from the IRS on Form 668-D. In other words, the IRS agreed with the lawyer, which they had to do.

I only request that you obey the law… which means that you request from the tax collectors their legal authority for taking of property.

Date:___________________ Sincerely:_Employee Jefferson_
[employer’s address]

January 28, 1994

CERTIFIED MAIL RETURN RECEIPT REQUESTED

Jeanne Skinner
Chief, Collection Branch
Internal Revenue Service
PO Box 2502
Memphis, TN 38101

Re: Notice of Levy on Wages, Salary, and Other Income

Employee Jefferson
1776 Freedom Way
Freetown, USA

Dear Chief Skinner:

I have received paper work in which I believe you want me to levy on Mr Jefferson’s salary to pay back an alleged amount owed the IRS of over $6,000 . Mr Jefferson has come to me and explained that there is a dispute over the money owed based not only upon legal and tax principles but upon moral principles a well. He assures me that his position is based upon research and advice that he has received supporting his position that he does not owe this amount. Further, he indicates that he has sent repeated correspondence to the IRS explaining why he does not owe this and no one on behalf of the IRS has to date responded to those arguments.

As his employer, I am put in the position of one side telling me they do not owe a debt and the other side saying that they do, and telling me to levy on his wages. I am not the proper person to make the decision as to who is right and who is wrong. It would make my job much easier if I had, for example, a Court Order directing me to levy on his waves. What I’m saying is that I need some clear-cut directive that I am required to do this. If that is done, I will comply. I appreciate your help and understanding of the position I am put in as a result of this.

I look forward to hearing from you.

Sincerely yours,

Thomas Washington, Jr.