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    #1

    (Legal) invalid absent a jeopardy determination

    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

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    #2

    Re: (Legal) invalid absent a jeopardy determination

    Quote Originally Posted by xReindeer View Post
    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
    Absent merely means if something, or someone, is not present. A student can be absent from school and a jeopardy determination can be absent. If the jeopardy determination is absent (not there) the levy is invalid (of no legal standing).

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    #3
    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

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    #4

    Re: (Legal) invalid absent a jeopardy determination

    Quote Originally Posted by xReindeer View Post
    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? This is not a matter of priorities at all. This merely states that the federal tax lien will have no legal standing. The holder of the security interest may have a valid interest (he or she probably owns the property) but this has nothing to do with whether or not a tax lien is valid or invalid. In English, the prefix "in" denotes a negative, or, in short, means "no".
    Thanks again! Translating this IRM is so challenging for me. :D
    You are reading part of the US Tax Code. This code has more than four million words and is complex beyond reason.

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