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When federal or state tax liabilities remain unpaid, the government may pursue collection actions, including levies and property seizure. In certain circumstances, property may also be subject to forfeiture in connection with alleged criminal activity.
Government agencies have statutory authority to seize assets such as bank accounts, vehicles, real estate, or other personal property when permitted under federal or California law. However, these actions must follow established legal procedures.
If your property has been seized or frozen, you may have the right to challenge the action through administrative or court proceedings.
After receiving notice of a levy or forfeiture action, strict deadlines often apply. In federal tax matters, collection due process rights may allow you to request a hearing. In California forfeiture cases, statutory time limits govern when and how a claim must be filed.
Challenging a seizure may involve:
• Reviewing the legal basis for the levy or forfeiture
• Filing required court or administrative documents
• Demonstrating lawful ownership or source of funds
• Requesting a hearing where applicable
The specific procedures depend on whether the matter involves IRS tax collection, state civil forfeiture, or criminal forfeiture.
Asset forfeiture is a legal process through which the government seeks to take ownership of property alleged to be connected to criminal activity. In California, forfeiture laws are governed by both state statutes and federal law.
To forfeit property, the government must follow legal procedures and meet the applicable burden of proof. In many California cases, a criminal conviction is required before certain types of forfeiture may proceed under state law.
Depending on the circumstances, property subject to forfeiture may include:
• Bank and brokerage accounts
• Cash
• Vehicles
• Real property
• Business equipment
• Items alleged to be proceeds of unlawful activity
Whether property can legally be forfeited depends on the specific facts and governing law.
In general, the forfeiture process may involve:
Seizure of property
Notice to the owner
Opportunity to request a hearing
Court determination regarding forfeiture
California law requires the government to establish its right to forfeiture in accordance with statutory standards. Property owners have the right to contest the action.
California law has imposed limitations on certain forfeiture actions. In many state-level cases, a criminal conviction is required before property may be permanently forfeited. Federal forfeiture rules may differ and can involve separate procedures.
Because forfeiture laws vary depending on whether the matter is handled at the state or federal level, legal analysis is often necessary to determine available defenses and remedies.
If your assets have been seized, options may include:
• Contesting the legality of the seizure
• Demonstrating lawful ownership
• Requesting administrative or judicial review
• Negotiating return of property where appropriate
The availability of these remedies depends on the specific circumstances of the case.
If you are facing an IRS levy, property seizure, or asset forfeiture action, Tenina Law can review your situation and explain your legal options. We assist clients in matters involving tax-related levies, frozen accounts, and related enforcement actions.
Consultations are provided at no charge. Representation terms are discussed in advance.
Attorney licensed in California with over 20 years of legal practice in civil litigation, tax law, bankruptcy, and corporate matters. Each case is evaluated on its facts and applicable law.
We provide personalized attention, clear communication, and ongoing case evaluation. Client experiences vary based on the circumstances and results depend on case-specific facts and applicable law.