What property is exempt from IRS seizure?
By law, some property cannot be levied or seized. The IRS may not seize taxpayer property when the expense of selling the property would be more than the tax debt. Also, the IRS may not seize or levy property on the day a taxpayer is attending a collection interview because of a summons. The IRS also may not levy school books and certain clothing; fuel, provisions, furniture, and personal effects for a household, totaling $6,560; books and tools a taxpayer uses in his or her trade, business, or profession, totaling $3,280; unemployment benefits; undelivered mail; certain annuity and pension benefits; certain service connected disability payments; worker’s compensation; salary, wages, or income included in a judgment for court-ordered child support payments; certain public assistance payments; and a minimum weekly exemption for wages, salary and other income.
