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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 (oth.

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