In 2006, Will Smith starred in a movie called "The Pursuit

of Happyness" - a true story about Chris Gardner and his 5-year old son who end up homeless in San Francisco. Smith was nominated for an Academy Award and a Golden Globe Award for his part in this inspiring film, which tells with an unblinking eye the real-life story of a man's struggle with a string of back luck coupled with questionable decisions.

One of the most gripping moments in the film is when Gardner (played by Smith), after being evicted from his apartment, sells an expensive piece of medical equipment for which he and his former girlfriend had spent their life savings, in order to pay for the bill for the cheap hotel room he and his son were living in. His excitement, to be able to pay for the room now, turned to horror as he realized that the IRS has levied his bank account to satisfy a tax debt from the previous year.

As Smith's character scrambles to a pay phone to call the IRS, he exclaims incredulously "You Can't Do That!"

Those are words that I hope never enter your mind in dealing with the IRS. You can sense the utter disbelief in his voice that a government agency could actually "hijack" a person's bank account and take their money at will.

But that's exactly what the IRS has the power to do - legally.

The story spirals downward as Gardner and his son are now locked out of their hotel room and forced into the San Francisco streets, spending their nights in homeless shelters and even a public restroom.

According to the IRS website, "We usually levy only after these three requirements are met:

• We assessed the tax and sent you a Notice and Demand for

Payment;

You neglected or refused to pay the tax;

• We sent you a Final Notice of Intent to Levy and Notice

of Your Right to A Hearing (levy notice) at least 30 days

before the levy.We may give you this notice in person,

leave it at your home or your usual place of business, or

send it to your last known address by certified or

registered mail, return receipt requested."

You have the power to keep this from happening!

The last thing you want to do is just sit there "frozen",

not knowing what to do once you receive a "Notice and

Demand for Payment" or worse, a "Final Notice of Intent to

Levy and Notice of Your Right to A Hearing".