The notice sequence before a levy
Every one of those is a commercial presentment. The levy is simply what happens when none of them were answered.
- CP14 — first balance due notice
- CP501 / CP503 / CP504 — escalating reminders and intent to levy state refunds
- CP90 / CP297 — final notice of intent to levy and notice of your right to a hearing
- LT11 / Letter 1058 — final notice before enforcement
- Form 668-W — the wage levy delivered to your employer
What releases a levy
- The liability is satisfied, abated, or otherwise closed
- The collection period expires
- A hearing request is filed within the window stated on the final notice
- The IRS determines the levy creates economic hardship
- The account is closed administratively — which is what a 96C letter reflects
What students have experienced
Students who applied Equity to IRS matters have received 96C letters stating no further action is necessary and that the account is closed. One student's balance exceeded $200,000. Another's was $78,000. One discharged roughly $150,000 in claimed liability using the same process taught in the course.
These are student outcomes, not guarantees. The process is the same regardless of the amount: accept the presentment, return it correctly, let the account close.
Where Equity fits in
Equity jurisprudence is not a loophole, an argument, or a way to fight. It is the older side of the court — the side that deals in conscience, honor, and performance rather than combat. Every notice, summons, and demand you receive is a commercial presentment: someone is asking you to perform. Equity teaches you how to answer that presentment in honor so the matter closes instead of escalating.
That is what Honor with Equity teaches, step by step, with the actual documents students use. It is education — not legal advice, and not a promise about your particular matter.
See the actual IRS 96C letter students received.
Our free guide explains what a 96C letter is, what it says, and why the IRS sends it to students who apply this process correctly.
Common questions
- How much notice does the IRS give before garnishing wages?
- The final notice of intent to levy generally gives 30 days to respond or request a hearing. That window is the last easy opportunity to act.
- Can the IRS take my whole paycheck?
- No, but an IRS levy is continuous and leaves only a modest exempt amount based on filing status and dependents — far less than private creditors may take.
- What is a 96C letter?
- A 96C is an IRS response letter. In the cases students have shared with us, it stated that no further action is necessary and the account is closed.
Written and reviewed by JD SwanFounder of Standing on the Rock, teaching Equity jurisprudence and Court of Chancery education.
JD Swan is the founder of Standing on the Rock, where he teaches Equity jurisprudence and Court of Chancery education to students across the United States and abroad. He teaches from what he has applied himself — answering presentments in honor rather than fighting them — and has walked hundreds of students through IRS notices, debt collection suits, garnishments, and court matters using the same process. More about JD Swan →
Standing on the Rock provides education in Equity jurisprudence. Nothing on this page is legal advice, and no outcome is promised. Student experiences described here are their own.
