I received a call today from a person in Pontiac MI. He is married with two children and a disabled wife. Taxpayer receives after tax weekly income of $424 per week. The IRS is levying $164 leaving him with $280 per week to support his family. Under section 6343(a)(1)(D) of the Code, the IRS must not levy if it creates an “economic hardship.” In the present case there is an economic hardship because the Taxpayer is behind in his rent and utilities. He is barely able to subsist. There is clearly an “economic hardship” under the objective standard in the 6343 regulations. In short, the IRS is breaking the law. And the IRS does this in almost every levy case. I will repeat the point: the IRS is NOT FOLLOWING THE 6343 STANDARD SET BY CONGRESS. I will allow anyone in the Congress to interview this Taxpayer because this type of IRS abuse must be stopped. We have, in many cases, an out of control IRS with no discernable congressional oversight. You will note from the recent report of the National Taxpayer Advocate, she does not even discuss her mandate under section 7811 to issue Taxpayer Assistance Orders to stop this kind of abuse of power and abuse of discretion. The NTA will try to assist in this case but the NTA does not issue the TAOs that she is mandated to issue in cases like this were there is a significant economic hardship. I will offer for your attention other IRS abuse cases. I believe that it is time to have IRS abuse hearings. We all know that members of congress get constant calls by constituents complaining about IRS abuses. The IRS, like everyone else, must follow the law. Alvin S. Brown, Esq. Tax Attorney 1/19/2011