the taxpayer until after the levy has already been served on the levy source such as the taxpayer's bank. The "Notice of Intent to Levy" must include "in simple and nontechnical terms the right of a person to request a hearing during the 30 day period" before the levy will be effective. This hearing is referred to in IRS correspondence as the "collection due process" or CDP hearing. The notice will include the IRS Form 12153 which the taxpayer can fill out and mail in to request a hearing. A taxpayer is entitled to one CDP hearing for each tax period (tax year) to which the levy applies. The hearing must be held before a neutral, impartial hearing officer "who has had no prior experience with the respect to the unpaid tax…" At the hearing the taxpayer may raise challenges to the collection actions, may seek innocent spouse relief, and may present alternative collection actions such as installment agreements or an offer in compromise. Under certain limited circumstances the tax debtor may challenge the underlying tax liability. Taxpayers unhappy with the decision at the CDP hearing may contest the decision by filing a petition with the United States Tax Court within 30 days of the adverse determination. Post procedural matters If none of the above procedures effectively stops the levy, the IRS can proceed to take the property of the taxpayer. The IRS can levy on most items of property, subject to limits imposed under section 6334. The list of property exempt from levy is short, and may not apply to some taxpayers. Once the IRS has the "green light" to levy, it can then demand that the taxpayer's employer send a portion of the taxpayer's wages to the IRS. The IRS can order a bank at which the taxpayer holds an account to send the proceeds in the bank account to the IRS. Upon being given notice of levy, the bank must preserve that property until it is turned over to the IRS or run the risk of paying the depositor's tax bill pursuant to 26 U.S.C. § 6332(d)(1). Social security proceeds and state and federal tax refunds can be levied easily. Levy upon a personal residence Under §6334(e) a levy is allowed on principal residences under certain circumstances. In order to take a principal residence, the IRS must go to court and seek the permission of a federal