I just received a call from a taxpayer. He had been unemployed for the past 12 months as a construction company business consultant. He has no income. His wife has breast cancer and she fell down stairs breaking one arm and one leg. She is a real estate broker with no commission income this year. The IRS is levying all of the husband's only income - his social security income. This levy violates section 6343 of the IRS code. This is one more case of IRS misconduct. The taxpayer advocate refuses to issue taxpayer assistance orders in cases like this. Alvin S. Brown, esq. www.irstaxattorney.com 888-712-7690