Richard Lopez



On March 17, 2014, the Department served a warrant of levy to a bank that had accounts with the Taxpayer’s name on them. On April 23, 2014, the Taxpayer’s sister filed a protest regarding the levy. The Taxpayer died on September 7, 2013. His sister misplaced the Taxpayer’s death certificates and did not inform the bank of his death for that reason. The Taxpayer’s sister opened the accounts, and was the only person to deposit money into them. A few years prior to his death, she had put the Taxpayer’s name on her accounts to assist him and their father financially. She was unaware that he had an outstanding tax liability until her account was levied. The issue to be decided at hearing was whether the accounts were legally levied. The Taxpayer’s sister conceded that the levy was properly prepared and served, but disputed the Department’s right to take funds that were her sole property. By not notifying the bank of the Taxpayer’s death, or removing him from the accounts, the Taxpayer’s right to the funds was not terminated, and the Department acted in accordance with the law by levying those funds. The Taxpayer’s protest was denied.