, the IRS sent me a “final notice of intent to levy” letter, and I braced myself, expecting them to find, freeze, and drain my bank account.
But then, nothing.
I got another fat envelope from the IRS and I thought, “well, this is probably it.”
But it turned out to just be a bunch of 1040-ES forms for that they optimistically hope I’ll fill out over the course of the year.
Why haven’t they pursued me past the threatening-letter stage?
I’ve got three theories, any or all of which might be at least part of the explanation:
They’re after me for less than $5,000, which may fall below a threshold at which they don’t consider it worth their while to do the levy paperwork.
They may be waiting to get ’s 1099s and W2s so they have a fresh list of possible levy / lien targets to choose from.