0518 Publ 5149 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5149.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

What is an administrative return of property claim under

Internal Revenue Code section 6343(d) – An administrative

return of property claim under IRC 6343(d) is a request, for the

return of levied or seized property. Generally, the person making

the request believes that the Commissioner should determine

to return the levy or seized property based upon one of the

conditions in IRC 6343(d)(2).

Who may make an IRC 6343(d) administrative return

ofproperty claim – The person who owes the taxes for which

theIRS levied or seized property to collect may make an

administrativereturn of property claim. Note: Third parties make

wrongful levyclaims under IRC 6343(b). See Publication 4528.

Under what conditions may the IRS return property –

1. The levy was premature or otherwise not in accordancewith

the administrative procedures of the Secretary, or

2. Subsequent to the levy, the taxpayer enters into

aninstallment agreement under section 6159 to satisfy

theliability for which the levy was made through

monthlypayments. If, however, the agreement specifically

providesthat already levied upon property will not be

returnedunder section 6343(d), the Commissioner may

not granta request for return of property because of the

instalment agreement, or

3. The return of property will facilitate the collection of the tax

liability for which the levy was made, or

4. The taxpayer or the National Taxpayer Advocate (or hisor

her delegate) has consented to the return of property,and

the return of property would be in the best interestof the

taxpayer, as determined by the National TaxpayerAdvocate

(or his or her delegate), and in the best interestof the

United States, as determined by the Commissioner.

Note: If the IRS makes a levy in violation of the law, it is in the

best interests of the United States and the taxpayer to release

the levy, and the IRS will return to the taxpayer any property

obtained pursuant to the levy if the taxpayer submits a timely

written claim.

How does a person make an administrative return of

property claim – You must submit a written request that the IRS

return the levied or seized property. Your claim should be in the

form of a letter and must include the following information:

1. The name, current address, and taxpayer

identificationnumber of the person requesting the return of

money (or property purchased by the United States);

2. A description of the property levied upon;

3. The date of the levy;

4. A statement of the grounds upon which the return of money

is being requested (or property purchased by the United

States).

If any of that information is unavailable, your claim should include a statement explaining why. Your claim may also include any other information or document that supports your claim.

Is there a time limit for making an administrative return of

property claim –

1. If the IRS levied property, and that property is still

inpossession of the IRS, a return of property claim may be

made at any time before sale by the IRS.

2. If levied property has been sold by the IRS, a return of

property claim must be made within two years of the date

of the levy. However, if the date of levy was on or before

March 22, 2017, a return of property claim must have been

filed before December 23, 2017.

3. If Cash has been turned over to the IRS by the person

upon whom any levy under section 6331 was served, a

return of property claim must be made before the expiration

of two years from the date shown on the levy form.

However, if the date of levy was on or before March 22,

2017, a return of property claim must have been filed before

December 23, 2017.

Note: If the IRS decides to return your property, but it has

already been sold, the IRS will give you the money it received

from the sale. Generally, no interest will be paid on any money

returned under IRC 6343(d). The IRS may pay interest in a case

in which the IRS determines that IRC 6343(d)(2)(A) applies with

respect to a levy upon an individual retirement plan.

Where should an administrative return of property claim

befiled – Your claim must be sent to the address on the levy

form.

If the IRS decides to reject your administrative return of

property claim, may the determination be appealed? - If your

claim is rejected, you have the right to appeal this determination

through the Collection Appeals Program (CAP), as explained in

Publication 1660, Collection Appeal Rights.

Publication 5149 (Rev. 5-2018) Catalog Number 66474E Department of the Treasury Internal Revenue Service www.irs.gov