Collection Action – How to Appeal an IRS Decision   Collection Due Process (Part III)   During a Collection Due Process hearing, the 10-year period for collecting taxes is suspended.  This means the IRS is generally prohibited from seizing (levying) your property, if seizing your property is the subject of the hearing.   The IRS…

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Collection Action – How to Appeal an IRS Decision   Collection Due Process (Part II)   To request a Collection Due Process hearing, complete Form 12153, Request for a Collection Due Process or Equivalent Hearing or a written request containing the same information as contained in Form 12153, and send it to the address on…

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Collection Action – How to Appeal an IRS Decision   Collection Due Process (Part I)   The purpose of a Collection Due Process hearing is to have Appeals review collection actions that were taken or have been proposed.   After Appeals has made their determination and you do not agree, you can go to court…

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