Intent to levy

{
  "id": "MLC-T-LAW-002679",
  "term": "Intent to levy",
  "field": "Law",
  "definition": "A formal notice issued by a taxing authority, such as the Internal Revenue Service, informing a taxpayer of its plan to seize property to satisfy an unpaid tax debt. This notice is a prerequisite before the government can legally take assets like bank accounts, wages, or real estate. It typically follows a demand for payment and a right to a hearing.",
  "url": "https://mlchart.com/terminology/law/intent-to-levy/"
}