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
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
They may be waiting to get ’s
1099s and W2s so they
have a fresh list of possible levy / lien targets to choose from.