Form 2433 PDF Details

When the Department of the Treasury's Internal Revenue Service (IRS) exercises its power to seize property due to nonpayment of taxes, it follows a strict procedure detailed in the Form 2433, known as the Notice of Seizure. Revised in September 2001, this document serves a critical function in the IRS's collection processes, encapsulating the authority granted under sections 6331 and 6343 of the Internal Revenue Code. This form meticulously records the details of the seized property, the owed amounts, and the internal revenue area involved. It requires signatures from the revenue officer making the seizure and any accompanying IRS employee, ensuring a formal record of the action. Furthermore, the form is divided into multiple parts, including copies designated for the taxpayer, a third party, and a file copy which contains additional specifics like the release of levy and a receipt for property returned. This not only facilitates clarity and transparency between the taxpayer and the IRS but also outlines the framework for potentially releasing the levy on the seized property, should conditions permit. The form underscores the IRS's authority to levy or proceed in court within ten years after the tax assessment, emphasizing a critical timeframe for collection after the assessment of any tax imposed. Form 2433 embodies the bureaucratic and legalistic nature of tax collection, serving as a stark notice to taxpayers about the serious consequences of tax delinquency, while providing a pathway for resolution post-seizure.

QuestionAnswer
Form NameForm 2433
Form Length10 pages
Fillable?No
Fillable fields0
Avg. time to fill out2 min 30 sec
Other nameshow to form notice seizure, customs seizure notice, notice seizure form, us customs and border protection seizure letter

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Department of the Treasury

Internal Revenue Service Notice of Seizure

Form 2433 (Rev. Sept. 2001)

Name and

Address

Under the authority in section 6331 of the Internal Revenue Code, and by virtue of a levy from the Area Director of Internal Revenue of the area shown below, I have seized the property below for nonpayment of past due internal revenue taxes.

Due from

Amount

$

Internal Revenue Area and Territory

Description of property

Signature of Revenue Officer making seizure

Address

Date

Signature of accompanying employee

Address

Date

Part 1— Taxpayer Copy

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

Department of the Treasury

Internal Revenue Service Notice of Seizure

Form 2433 (Rev. Sept. 2001)

Name and

Address

Under the authority in section 6331 of the Internal Revenue Code, and by virtue of a levy from the Area Director of Internal Revenue of the area shown below, I have seized the property below for nonpayment of past due internal revenue taxes.

Due from

Amount

$

Internal Revenue Area and Territory

Description of property

Signature of Revenue Officer making seizure

Address

Date

Signature of accompanying employee

Address

Date

Part 2— Third Party Copy

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

Department of the Treasury

Internal Revenue Service Release of Levy

Form 2433 (Rev. Sept. 2001)

Name and

Address

On

 

, 20

 

, certain property (or rights to property)

belonging to the taxpayer named below was levied on by the levy dated

 

,20

 

.

Account of

Under section 6343 of the Internal Revenue Code, the following property (or rights to property) is released from the levy when the recipient completes the official receipt

on the other side of this form.

Dated at

 

on

 

,20

 

.

 

 

 

 

 

 

 

Signature

 

Title

 

 

Signature

Title

Part 3— File Copy (over)

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

Receipt for Property Returned

(Under Release of Levy)

I acknowledge receipt of the property or rights to property described on the other side of this form, and

I accept this property as being in the same condition as when seized. Further, I waive all claims against the United States for any damages or expenses incurred in connection with this seizure.

Dated at

 

on

 

, 20

 

.

 

 

 

Signature of Recipient

In the Presence of:

Signature of Revenue Officer or Property

 

Address

Appraisal and Liquidation Specialist (PALS)

 

 

 

 

 

Signature of Accompanying Employee

 

Address

Internal Revenue Code

Sec. 6343. Authority to Release Levy and Return Property.

(a)Release of Levy.— It shall be lawful for the Secretary, under regulations prescribed by the Secretary, to release the levy upon all or part of the property or rights to property levied upon where the Secretary determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.

Sec. 6502. Collection after Assessment.

(b)Length of Period.— Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only

if the levy is made or the proceeding begun—

(1)within 10 years after the assessment of the tax, or

(2)prior to the expiration of any period for collection agreed upon in writing by the Secretary and the

taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).

The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.

(d)Date When Levy Is Considered Made.— The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335(a) is given.

Form 2433 (Rev. 9-2001)

Department of the Treasury

Internal Revenue Service Release of Levy

Form 2433 (Rev. Sept. 2001)

Name and

Address

On

 

, 20

 

, certain property (or rights to property)

belonging to the taxpayer named below was levied on by the levy dated

 

,20

 

.

Account of

Under section 6343 of the Internal Revenue Code, the following property (or rights to property) is released from the levy when the recipient completes the official receipt

on the other side of this form.

Dated at

 

on

 

,20

 

.

 

 

 

 

 

 

 

Signature

 

Title

 

 

Signature

Title

Part 4— Taxpayer Copy (over)

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

Receipt for Property Returned

(Under Release of Levy)

I acknowledge receipt of the property or rights to property described on the other side of this form, and

I accept this property as being in the same condition as when seized. Further, I waive all claims against the United States for any damages or expenses incurred in connection with this seizure.

Dated at

 

on

 

, 20

 

.

 

 

 

Signature of Recipient

In the Presence of:

Signature of Revenue Officer or Property

 

Address

Appraisal and Liquidation Specialist (PALS)

 

 

 

 

 

Signature of Accompanying Employee

 

Address

Internal Revenue Code

Sec. 6343. Authority to Release Levy and Return Property.

(a)Release of Levy.— It shall be lawful for the Secretary, under regulations prescribed by the Secretary, to release the levy upon all or part of the property or rights to property levied upon where the Secretary determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.

Sec. 6502. Collection after Assessment.

(b)Length of Period.— Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only

if the levy is made or the proceeding begun—

(1)within 10 years after the assessment of the tax, or

(2)prior to the expiration of any period for collection agreed upon in writing by the Secretary and the

taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).

The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.

(d)Date When Levy Is Considered Made.— The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335(a) is given.

Form 2433 (Rev. 9-2001)

Department of the Treasury

Notice of Seizure

Serial number

Form 2433 (Rev. Sept. 2001)

 

Internal Revenue Service

 

 

 

Name and

Estimated expenses of

 

Address

seizure and sale

 

 

$

Under the authority in section 6331 of the Internal Revenue Code, and by virtue of a levy from the Area Director of Internal Revenue of the area shown below, I have seized the property below for nonpayment of past due internal revenue taxes.

Due from

Amount

$

Internal Revenue Area and Territory

Description of property (Enter inventory value opposite each item of seized property described)

$

 

 

 

 

 

Taxpayer's estimated equity

$

 

 

 

 

 

 

 

 

 

 

 

 

Total inventory value

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Property located or stored at (Show

Disposition of Property & Date

Amt. Rec'd.

 

 

 

 

 

name, address and phone number)

Redeemed prior to sale

$

 

 

 

 

 

 

 

 

Released prior to sale

 

 

 

 

 

 

 

 

 

 

Payment agreement (amount received

$

 

 

 

 

at time of release)

 

Custody transferred to PALS on (date)

U.S. received its interest

$

 

No interest (no equity in property)

$

 

 

 

 

 

Signature of PALS

Future collection potential

$

 

Bankruptcy

$

 

 

 

 

 

 

 

 

Minimum bid not reached

$

 

 

 

 

 

 

 

 

Other

$

 

 

 

 

Sale

 

 

 

 

 

Public auction

$

 

 

 

 

Sealed bid

$

 

 

 

 

Declared purchased for U.S.

$

 

 

 

 

Disposition unnecessary (cash applied

 

 

 

 

 

directly to account)

 

 

 

 

 

 

 

 

Signature of Revenue Officer making seizure

Address

Date

Signature of accompanying employee

Address

Date

Part 5— Case File

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

Department of the Treasury

Notice of Seizure

Serial number

Form 2433 (Rev. Sept. 2001)

 

Internal Revenue Service

 

 

 

Name and

Estimated expenses of

 

Address

seizure and sale

 

 

$

Under the authority in section 6331 of the Internal Revenue Code, and by virtue of a levy from the Area Director of Internal Revenue of the area shown below, I have seized the property below for nonpayment of past due internal revenue taxes.

Due from

Amount

$

Internal Revenue Area and Territory

Description of property (Enter inventory value opposite each item of seized property described)

$

 

 

 

 

 

Taxpayer's estimated equity

$

 

 

 

 

 

 

 

 

 

 

 

 

Total inventory value

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Property located or stored at (Show

Disposition of Property & Date

Amt. Rec'd.

 

 

 

 

 

name, address and phone number)

Redeemed prior to sale

$

 

 

 

 

 

 

 

 

Released prior to sale

 

 

 

 

 

 

 

 

 

 

Payment agreement (amount received

$

 

 

 

 

at time of release)

 

Custody transferred to PALS on (date)

U.S. received its interest

$

 

No interest (no equity in property)

$

 

 

 

 

 

Signature of PALS

Future collection potential

$

 

Bankruptcy

$

 

 

 

 

 

 

 

 

Minimum bid not reached

$

 

 

 

 

 

 

 

 

Other

$

 

 

 

 

Sale

 

 

 

 

 

Public auction

$

 

 

 

 

Sealed bid

$

 

 

 

 

Declared purchased for U.S.

$

 

 

 

 

Disposition unnecessary (cash applied

 

 

 

 

 

directly to account)

 

 

 

 

 

 

 

 

Signature of Revenue Officer making seizure

Address

Date

Signature of accompanying employee

Address

Date

Part 6— Seizure File

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

Department of the Treasury

Notice of Seizure

Serial number

Form 2433 (Rev. Sept. 2001)

 

Internal Revenue Service

 

 

 

Name and

Estimated expenses of

 

Address

seizure and sale

 

 

$

Under the authority in section 6331 of the Internal Revenue Code, and by virtue of a levy from the Area Director of Internal Revenue of the area shown below, I have seized the property below for nonpayment of past due internal revenue taxes.

Due from

Signature of Revenue Officer making seizure

Location codes

 

 

Amount

Internal Revenue Area

 

and Territory

$

 

 

 

 

 

 

 

Date

 

 

 

Description of property (Enter inventory value opposite each item of seized property described)

$

 

Taxpayer's estimated equity

$

 

 

 

 

 

 

 

 

Total inventory value

$

 

 

 

 

 

 

 

 

Part 7A— To Service Center Accounting Branch immediately after seizure Cat. No. 21680C

Form 2433 (Rev. 9-2001)

 

 

 

 

Disposition of Property & Date

Serial Number

 

 

 

("x" appropriate box)

Amount Received

Does this action close the seizure Redeemed prior to sale

Released prior to sale

Payment agreement (amount received at time of release)

U.S. received its interest

No interest (no equity in property)

Future collection potential

Bankruptcy

Minimum bid not reached

Other

Sold to highest bidder

Declared purchased for U.S.

Disposition unnecessary (cash applied directly to account)

Yes

No

$

$

$

$

$

$

$

$

$

$

Signature of Revenue Officer or Property Appraisal and Liquidation Specialist (PALS)

Location codes

Date

Part 7B— To Service Center Accounting Branch after disposition of property

Cat. No. 21680C Form 2433 (Rev. 9-2001)

Department of the Treasury

Notice of Seizure

 

Serial number

Internal Revenue Service

 

 

 

 

Form 2433 (Rev. Sept. 2001)

 

 

 

 

 

 

 

Name and

Address

Due from

Amount

$

Internal Revenue Area and Territory

Proceeds from sale of seized property

$

(to be deposited in the Deposit Fund Account)

Sale Date

Part 8A— Remittance Processor

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

Seizure Activity Report Data

Serial Number

 

Type of Seizure

 

 

Consent/Writ

 

 

 

 

 

("x" appropriate box)

(If "a" is checked, check "b" or "c")

 

a. Business property only

 

 

a. Consent or writ required

 

 

 

 

b. Business property (to prevent pyramiding)

 

 

b. Consent obtained

 

 

 

 

c. Individual property only

 

 

c. Writ obtained

 

 

 

 

d. Combined Business and Individual property

 

 

 

 

 

 

 

 

 

 

 

 

Comments

Signature of Revenue Officer

Location codes

Date

Part 8B— Seizure File

Cat. No. 21680C

www.irs.gov

Form 2433 (Rev. 9-2001)

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