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NY Form 668-B: What You Should Know

Mar 10, 2022 β€” Notice of Intramural Seizure of Real Property & Inventory & Proposed Amount β€” Business Organization or Individual. (Rev. February 2004) Area: SMALL BUSINESS/SELF EMPLOYED AREA #1. A levy cannot be levied against the premises or property where the business is organized or where the business is performed. Mar 20, 2022 β€” Notice of Intramural Seizure of Real Property & Inventory & Proposed Amount β€” Business Organization. (Rev. February 2004) Area: SMALL BUSINESS/SELF EMPLOYED AREA #1. A levy cannot be levied against the premises or property where the business is organized or where the business is performed. Mar 20, 2022 β€” Notice of Intramural Seizure of Real Property & Inventory & Proposed Amount β€” Business Organization. (a) In Section 2. E. the notices given in Section B(2)(b) are to be mailed if a levy is being sought. The notices are to consist of (and state): (1) a notice of levy of 10,000 against the taxpayer for the levy being effected, the amount to be paid to the United States and to the property held by the levy payee; (2) a notice of the levy being effected and the period during which it will take effect and the period during which the amount of taxes which will be levied against the taxpayer and the property held by the levy mayor for the levies being effected, will remain in effect ; (3) a notice of the return of the levy mayor's property and a notice in writing identifying the property to be reclaimed; and (4) a notice that a person may reclaim property for a levy and that in order to be entitled to the benefit of the notice of levy a person must establish as follows: (i) the value of the property or right to claim compensation for the property in question, computed in the manner of appraisal, is 100,000 or less; and (ii) the person claiming the benefit is the taxpayer (if the taxpayer is not the levy mayor). If the notice requested the name of the payee of the levy, if the levy mayor is not named, then a notice of levy of 300,000 against the taxpayer for the levy being effected, and on such terms, which are substantially the same as those required in Section 5.10.

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