The 7th Circuit Court of Appeals ruled that the principles of administrative law apply in CDPH (Collection Due Process Hearing) hearings.
One of the principles of administrative law that you can use to force the IRS to help you invalidate a tax levy and make your IRS problems
go away is the issue of "burden of proof". It is a principle of administrative law that the burden of proof is on the movant or proponent.
Since the IRS is giving you a tax problem by claiming you owe them and trying to levy your wages or bank account, the burden is on them to
prove the legitimacy of an IRS tax levy. This video shows how to make the burden on them heavy; very heavy. Order this package here.