The Appeal Process For IRS Collections

You can, of course, appeal various Internal Revenue Service decisions, including a number of collection actions that they may initiate. Understanding your rights under the Collection Due Process and Collection Appeals Program is, of course, extremely valuable.



A taxpayer can make use of the Collection Appeals Program (CAP) to appeal a wider range of collection actions than the Collection Due Process. These include appealing a Notice of Federal Tax Lien, Notice of Levy, property seizure, termination of Installment Agreement, or rejection of proposed Installment Agreement. While versatile, it is useful to understand the limitations with this approach. You are not able to, for instance, negotiate the existence of the tax debt, nor can you go to court if you don’t like the CAP results.

IRS Form 9423, Collection Appeal Request, is a document that can be submitted to request Appeals consideration if an agreement cannot be reached with the IRS worker assigned to your case, or with the Collection Group Manager. This form will be reviewed by the IRS Office of Appeals, that  operates independently from IRS Collections.

Hiring a tax debt expert, such as a tax attorney or an enrolled agent, will undoubtedly increase the probability of the IRS accepting your tax resolution proposal, though there is nothing stopping you representing yourself before the IRS. You can also authorize your tax representative to operate in your absence at the Appeals hearing. To do this, complete Form 2848 - the IRS Power of Attorney and Declaration of Representative..

If you have received an IRS intent to file Federal Tax Levy or Lien or have had a Lien/Levy already filed, you can use the CAP to appeal this process. Additionally, you may file a CAP request to appeal seizure of property, but not if the property has already been sold.

If you filed a payment plan or Installment Agreement proposal to the IRS, and it was denied, you may also file an appeal to object this decision. However, your request needs to be received by the IRS within thirty days from the date on the IRS rejection letter. An IRS decision to terminate an existing Installment Agreement can also be appealed.

Keep copies of all documentation and mail everything with proof of delivery. You should do this in all dealings with the IRS. After that, for as long as the Office of Appeals is considering your case, the IRS can’t take any enforcement action for the tax year that is under investigation.

Both you and IRS Collections must comply with whatever decision is made by the Office of Appeals. Then again, this decision may be annulled if it’s discovered that the Office of Appeals was given erroneous information.

According to IRS Publication 1660, there can be other IRS collection actions that can be appealed. They include rejection of submitted Offer in Compromise, denied request for a Penalty Abatement, proposed Trust Fund Recovery Penalty, or denied Trust Fund Recovery Penalty Claim.

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