4470 Duckhorn Drive
Sacramento, CA 95834

(916) 440-8036


How a Levy Compares With a Lien

Goralka Law Firm, PC • Serving the Sacramento, California Area

A Notice of Levy is another method the IRS may use to collect taxes that are not paid voluntarily. This means the IRS can legally confiscate money or assets to satisfy a tax debt. This could include a person's wages, bank accounts, Social Security benefits, and retirement income. If a tax liability remains unpaid, the IRS may also levy assets such as a car, boat, or real estate.

In addition, when a person has an outstanding tax liability, any future federal tax refunds that are due will be taken to offset by the amount owed. Any state income tax refunds due may also be levied, and the proceeds applied to the liability.

The law requires the IRS to notify a taxpayer in writing not more than 5 business days after the filing of a lien. The IRS may give this notice in person, leave it at the taxpayer's home or usual place of business, or send it by certified or registered mail to the last known address.


I highly recommend your service. This has been an informative, reassuring, and pleasant experience. I have benefited greatly and I am pleased to have had the opportunity to avail myself of your services.

- Dr. Isadore Morrison, Jr

Mr. Goralka is an outstanding attorney who is very competent in various areas. We have received professional services from Mr. Goralka for many years. He is local to the Sacramento area where his roots lie, however, he doesn't stop there. Just recently, he prepared Living Trust Fund where he doesn't leave any rock unturned, and gives us real peace of mind. We are privileged to endorse Mr. Goralka in every way possible.

- Mr. & Mrs. Robert Ruffino

AV Preeminent
Wealth Counsel Member
Client Distinction Award
California Board of Legal Specialization
NAELA Member
Elder Counsel

Follow Us

Attend a Seminar:

  • Upcoming Seminars


    The Goralka Law Firm Training Center

    Sign Up