(Legal) reduced to possession

[xReindeer]

The sentence is in the Internal Revenue Manual (the part of levy and seizure)

The Service must seize tangible property to effect a levy upon the property. That is, the taxpayer’s property must be reduced to possession and control (actual or constructive).

What does it mean by the word 'reduced to possession and control'? Does this mean the taxpayer is compelled to have less possession and control over his property?

Thanks in advance

 

[MikeNewYork]

I am wondering why you are reading the IRS tax code. Almost nobody knows what it means, including the legislators who wrote the rules. Asking questions about the meaning on an English language forum is likely to get you in trouble (if this is a personal issue or a law course).

 

[xReindeer]

An agent asked me to translate this for his customer. That customer is a study-abroad counsellor and he knows that I am not a lawyer. I think he hires me probably because the cost of hiring me is much cheaper than that charged by an international law firm. I have no clue as well why a non-US-resident wants to read this in my language. Maybe the customer wants it for reference, but reference to WHAT?
Thanks for your suggestion anyway, Mike.

 

[MikeNewYork]

You're welcome, but I sense danger. Tell your customer you need to get advice from a tax attorney or accountant.

 

[SoothingDave]

http://thelawdictionary.org/reduction-into-possession/

The debt owed to the IRS is "reduced into possession" meaning that the IRS takes the property.

 

[Tdol]

Does this mean the taxpayer is compelled to have less possession and control over his property?

It means that they lose possession IMO as the Service takes it. However, MikeNewYork's right- this is a very specialist area that requires genuine expertise.

 

[Rover_KE]

I agree. Tell your cheapskate customer to shell out for specialised advice. At least get it in writing that you will not be held responsible for errors and omissions.