Once the lien notice has been received. (The IRS files a public document, the Notice of Federal Tax
Lien, to alert creditors that the government
has a legal right to your property
You should appeal many IRS collection
actions to the IRS Office of Appeals (Appeals). The Office of Appeals is separate from and independent of the IRS Collection office that initiated the collection action.
They ensure and protect their independence by adhering to a strict policy of no ex parte communication with the IRS Collection office about the accuracy of the facts or the merits of your case without providing you an opportunity to participate at that meeting.
Revenue Procedure 2000-43 has more information about Appeals’ mandatory independence and ex parte communication and is available at www.IRS.gov.
The two main procedures are Collection Due Process and Collection Appeals Program.
For the following, use the CDP (Collection Due Process:
• Notice of Federal Tax Lien Filing
and Your Right to a Hearing under IRC 6320
• Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on Your State
Tax Refund – Notice of Your Right to a Hearing
• Notice of Levy and Notice of Right to a Hearing with respect to a Disqualified Employment Tax Levy
The CAP, (Collection Appeals Process) is available for these things:
• Before or after the IRS files a Notice of Federal Tax Lien
• Before or after the IRS levies or seizes your property
• Termination, or proposed termination, of an installment agreement
• Rejection of an installment agreement
CAP is usually quicker but, you can't and would probably be easiest, for this fairly routing matter. BUT you can't go to court if you disagree with the CAP decision.
The taxpayer can represent themselves at either hearing. Also, A Low Income
Tax Clinic (LITC) may represent them if they qualify.
If the taxpayer wants you to contact or appear for them and to receive and inspect confidential material, they have to file a properly completed Form 2848
, Power of Attorney and Declaration of Representative.
They can also authorize an individual
to receive or inspect confidential material but not represent them before the IRS, by filing a Form
8821, Tax Information Authorization. These forms are available at your local
IRS office, by calling 1-800-829-3676.
To request a hearing or equivalent appeal with the appeals office file form 12153.
To request an equivalent hearing, you must check the Equivalent Hearing box on line 6 of Form 12153, or if you don’t use Form 12513 write that you want an equivalent hearing if the CDP hearing request is late.
If you received both a lien and a levy notice, you may appeal both actions by checking the boxes on line 5 of Form 12153 or if you don’t use Form 12153, you may appeal both actions in one written request.
Be sure to remember to tell them or your reasons for disagreeing with, the lien filing or the levy action.
...hope this helps!
If you have further questions, be sure to come back here.