IRM 5.11.2 Serving Levies, Releasing Levies and Returning Property Specialist in Chicago, IL

IRM 5.11.2 directs IRS employees on levy service, release and return of property. A levy must be released when a required release condition is established; releasing a levy does not by itself erase the underlying tax debt.

Source checked: 2026-10-13 · Official IRS manual

The IRM is internal IRS procedural guidance, not the tax law. This selected reference is educational, not a complete legal opinion. Verify current law, guidance and case-specific deadlines.

Statutory foundation IRC § 6343 addresses release of levy and return of property. Treasury Regulation § 301.6343-1 addresses required release and notice of release. IRC § 6331 supplies levy authority.

Mandatory release conditions The section discusses satisfaction or unenforceability of the liability, facilitating collection, installment-agreement conditions, economic hardship and situations where property value exceeds the liability and a partial release will not hinder collection. These grounds have distinct requirements; verify the applicable subsection rather than treating them as interchangeable.

Economic hardship Under 5.11.2.3.1.4, hardship analysis considers whether an individual can meet basic reasonable living expenses. Supporting documents may be required. A release does not automatically mean previously received funds will be returned.

Timing and limits Act promptly when wages or bank funds are subject to levy. Identify whether funds are still held or already remitted. Release, return of proceeds and wrongful-levy claims have different procedures and time limits; consult the linked text and current law for the specific situation.