Interested in Language
The sentence is in the Internal Revenue Manual.
Please help me figure this out. I am thinking that there is something missing in the sentence :S Or should it be 'against' rather than 'absent' ?
A levy made before the expiration of the 30-day period after notice of intent to levy is invalid absent a jeopardy determination or waiver by the taxpayer of the waiting period and right to a hearing.
Thanks in advance
Thank you! May I ask another question about 'valid against'and 'invalid against', such as that in 'the federal tax lien will be invalid against the holder of security interest'?
Does this mean that the holder of security interest has priority over the federal tax lien? Or does it mean that the holder of security interest is valid while the federal tax lien is not?
Thanks again! Translating this IRM is so challenging for me. :D