FREQUENTLY ASKED QUESTIONS

Taxpayers have the right to appeal most collection actions taken by the IRS. You must request an appeals hearing within 30 days of receiving the Notice of Intent to Levy. Taxpayers can also request a collection due process hearing if they disagree with the proposed levy. To request a hearing, taxpayers should contact the IRS office listed on the notice. Both Tax Collection Appeals and Tax Collection Due Process hearings are conducted by impartial officers who were not involved in the original collection decision. If you do not agree with the Appeals decision, you may petition the Tax Court for a review of your case. For more information on your rights and options, please see Publication 594, The IRS Collection Process.

If you receive a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, Letter 3172, it means that the IRS has filed a tax lien against you for unpaid taxes. This notice will list the amount of taxes owed, as well as your rights to a hearing under IRC 6320. If you don't believe that you owe the taxes listed on the notice, you can file an appeal with the Tax Collection Appeals office. You can do this by calling 1-877-829-5500 or by filling out Form 12153, Request for a Collection Due Process or Equivalent Hearing. Once your appeal is filed, an IRS representative will contact you to set up a hearing. At the hearing, you will have an opportunity to present your case and dispute the tax liability. If you are successful in your appeal, the tax lien will be released. However, if the IRS is able to prove that you owe the taxes, the lien will remain in place. In either case, it's important to act quickly and within the deadlines set forth in the notice in order to protect your rights.

If you disagree with the amount of taxes you owe, you have the right to file an appeal. Tax Collection Appeals are a way to request that the IRS review your case and determine if you do, in fact, owe the amount they say you do. You can file an appeal online, by mail, or by fax. Include any supporting documentation that you have to help your case. Once you have filed your appeal, a Tax Collection hearing will be scheduled. This is your opportunity to present your case to an impartial appeals officer who was not involved in the original decision. If you are still not satisfied with the outcome of the hearing, you can appeal their decision to the Tax Court.

There are three types of Tax Collection Appeals: 1) collection due process hearing; 2) IRS Offer in Compromise; and 3) innocent spouse relief. Each type of appeal has different rules and procedures. A taxpayer or representative may request a Tax Collection Appeal by: 1) calling the number on the Notice they received; 2) completing and mailing Form 9423; 3) going to their local Taxpayer Advocate Service office; or 4) visiting an IRS Taxpayer Assistance Center.

If you disagree with the amount that is owed, you have the right to file an appeal. This will stop any collection action while your case is being reviewed. You can submit a Tax Collection Appeals request online or by mail. Be sure to include all relevant information, such as your name, address, contact information, and Taxpayer Identification Number. Once your appeal is received, a Tax Collection Specialist will contact you to discuss your options.