§ 301.6343-2T - Return of wrongfully levied upon property.

(a) Return of property— (1) General rule. If the Internal Revenue Service (IRS) determines that property has been wrongfully levied upon, the IRS may return—

(a)(1)(i) through (a)(4) [Reserved] For further guidance, see § 301.6343-2(a)(1)(i) through (a)(4).

(b) Request for return of property. A written request for the return of property wrongfully levied upon must be given to the IRS official, office and address specified in IRS Publication 4528, “Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b),” or its successor publication. The relevant IRS publications may be downloaded from the IRS Internet site at http://www.irs.gov. Under this section, a request for the return of property wrongfully levied upon is not effective if it is given to an office other than the office listed in the relevant publication. The written request must contain the following information—

(b)(1) through (d)(2) [Reserved] For further guidance see § 301.6343-2(b)(1) through (d)(2).

(e) Effective/applicability date. This section applies to any request for return of wrongfully levied property that is filed after August 20, 2007.