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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part XIII)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part XIII):

Help if you are experiencing economic harm…

The Taxpayer Advocate Service (TAS) helps taxpayers whose problems with the IRS are causing financial difficulties; who have tried but haven’t been able to resolve their problems with the IRS; and those who believe an IRS system or procedure is not working as it should.

If you believe you are eligible for TAS assistance, you can reach TAS by calling the TAS toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. For more information, go to www.irs.gov/advocate.

TAS cannot extend the time you have to request a CDP, equivalent or CAP hearing. The timeframes for requesting these hearings are explained in Publication 1660 and in our various Tax Tips.

(IRS Publication 1660) (TTT 07/09/19)

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part XII)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part XII):

Appeal of other collection actions

You may also appeal other collection actions:

Rejected Offer in Compromise

Proposed Trust Fund Recovery Penalty

Denied Trust Fund Recovery Penalty Claim

Denied request to abate penalties (i.e., late payment, late filing, or deposit penalties)

To dispute a penalty in Appeals, follow the protest requirements in Publication 5, Your Appeal Rights and How To Prepare A Protest If You Don’t Agree. Also, the correspondence you receive on these types of cases will explain where you should send your protest.

Next week – Help if you are experiencing economic harm…(Final tax tip in this series)

(IRS Publication 1660) (TTT 07/02/19)

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part XI)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part XI):

What will happen when you appeal your case?

Lien, Levy and Seizure: Normally, the IRS will not take any action to collect the tax for the tax periods Appeals is considering, unless the IRS believes the collection of the tax is at risk or you are a business meeting the criteria for a Disqualified Employment Tax Levy.

Installment Agreements: IMPORTANT – The IRS can’t levy until 30 days after the rejection or termination of your agreement. If you appeal within the 30-day period, the IRS will be prohibited from levying until your appeal is completed unless the IRS believes the collection of the tax is in jeopardy.

Once Appeals makes a decision regarding your case, that decision is binding on both you and the IRS. You cannot obtain judicial review of Appeals’ decision following a CAP hearing. However, there may be other opportunities to obtain administrative or judicial review of the issue raised in the CAP hearing. For example, a third party may contest a wrongful levy by filing an action in district court. See Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b).

Note: Providing false information, failure to provide all pertinent information or fraud will void Appeals’ decision.

Next week – Appeal of other collection actions

(IRS Publication 1660) (TTT 06/25/19)

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part X)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part X):

How do you appeal a proposed modification or modification of an installment agreement?

The IRS may propose to modify the terms of your installment agreement based on your financial information. If the IRS does not hear from you after proposing to modify your installment agreement, it may proceed to modify your installment agreement. If you are informed that your agreement is being modified or has been modified, you may request an Appeals hearing under CAP procedures. If you wish to file an appeal concerning a proposed modification or modification of your installment agreement, please follow the directions under Tax Tip Part IX dated June 11, 2019 “How do you appeal the termination of an installment agreement?”

Next week – What will happen when you appeal your case?

(IRS Publication 1660) (TTT 06/18/19)

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part IX)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part IX):

How do you appeal the termination of an installment agreement?

1. Call the telephone number shown on the notice that indicates that the IRS intends to terminate your installment agreement. If you are unable to resolve the matter, then explain that you want to appeal the termination. Your appeal need not be in writing unless the notice of intent to terminate your installment agreement was sent by a Revenue Officer, in which case your request for an appeal must be in writing, preferably using Form 9423, Collection Appeal Request. While a conference is recommended, you need not have a conference with a Collection manager before appealing the termination of an installment agreement.

2. You will have 30 days from the date of the notice of intent to terminate in which to request an appeal. Unless you appeal within 30 days after the date of the notice, or cure the default, the installment agreement will terminate. After the termination of your installment agreement, your right to appeal will continue for an additional 30 days. Your written request, if mailed, must be postmarked within the appeal period. Please note that if you appeal prior to the termination of your installment agreement, you may not appeal the decision again once the termination takes effect.

Next week – How do you appeal a proposed modification or modification of an installment agreement?

(IRS Publication 1660) (TTT 06/11/19)

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part VIII)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part VIII):

How do you appeal the rejection of a proposed installment agreement?

1. Call the telephone number shown on the letter rejecting your proposed installment agreement and explain that you want to appeal the rejection. Your appeal need not be in writing unless the rejection letter was sent by a Revenue Officer, in which case your request for an appeal must be in writing, preferably using Form 9423, Collection Appeal Request. While a conference is recommended, you need not have a conference with a Collection manager before appealing the rejection of a proposed installment agreement.

2. Your request for an appeal of the rejection of a proposed installment agreement must be made on or before the 30th day after the date of the rejection letter (the mailing of a written request, including a Form 9423, must be postmarked on or before such day).

Next week – How do you appeal the termination of an installment agreement?

(IRS Publication 1660) (TTT 06/04/19

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part VII)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part VII):

How do you appeal the denial by the IRS of your request to release or return levied or seized property, if you believed the property was wrongfully levied or seized?

1. If you do not agree with the denial of the request to release or return wrongfully levied/seized property or its value, you must first request a conference with the manager of the Advisory Group denying your request.

2. Call the telephone number on the letter denying your request and explain that you want a conference with the Advisory Group manager.

3. If you do not resolve your disagreement with the Advisory Group manager, you must submit a written request for Appeals consideration, preferably on Form 9423, Collection Appeal Request.

4. This form is available at your local IRS office, by calling 1-800-829-3676, or from www.IRS.gov. Check the action you disagree with and explain why you disagree.

5. Submit the completed Form 9423 to the Advisory Group office that denied your request to release or return of wrongfully levied/seized property or its value.

Next week – How do you appeal the rejection of a proposed installment agreement?

(IRS Publication 1660) (TTT 05/28/19

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part VI)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part VI):

 

How do you appeal a lien, levy or seizure action if you have been contacted by a Revenue Officer?

 

  • If you disagree with the decision of the Revenue Officer, you must first request a conference with the Collection manager.
  • If you do not resolve your disagreement with the Collection manager, you may submit a written request for Appeals consideration, preferably by completing Form 9423, Collection Appeal Request. This form is available at your local IRS office, by calling 1-800-829-3676, or from IRS.gov. Check the action(s) you disagree with and explain why you disagree. You must also offer a solution to resolve your tax problem.
  • Submit the Form 9423 to that Collection office.
  • If you request an appeal after the IRS makes a seizure, you must appeal to the Collection manager within 10 business days after the Notice of Seizure is given to you or left at your home or business.
  • You should let the Revenue Officer or manager know within 2 business days after your conference with the Collection manager if you want to appeal under CAP or the IRS will resume collection action. Your Form 9423 must be postmarked within 3 business days after the date of your conference with the Collection manager in order to prevent the resumption of collection action.
  • If you request a conference and are not contacted by a manager or his/her designee within two (2) business days of making the request, you can contact Collection again or submit Form 9423. If you submit Form 9423, note the date of your request for a conference in Block 15 and indicate that you were not contacted by a manager. The Form 9423 should be received or postmarked within four (4) business days of your request for a conference as collection action may resume.

 

Next week – How do you appeal the denial by the IRS of your request to release or return levied or seized property, if you believed the property was wrongfully levied or seized?

 

(IRS Publication 1660) (TTT 05/21/19)

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part V)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part V):

 

 

How do you appeal a lien or levy action if your only collection contact has been a notice or telephone call?

 

  • Call the IRS at the telephone number shown on your notice or identified by the IRS employee in a prior telephone contact. Be prepared to explain which action(s) you disagree with and why you disagree. You must also offer a solution to your tax problem.
  • If you can’t reach an agreement with the employee, tell the employee that you want to appeal his or her decision. The employee must honor your request and will refer you to a manager. The manager will either speak with you then or will return your call within 24 hours.
  • Explain to the manager which action(s) you disagree with and why. The manager will make a decision on the case. If you don’t agree with the manager’s decision, your case will be forwarded to Appeals for review. You do not have to submit the appeal request in writing.

 

Next week – How do you appeal a lien, levy or seizure action if you have been contacted by a Revenue Officer?

 

(IRS Publication 1660) (TTT 05/14/19)

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Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part IV)

Office of Appeals – Hearing available Under Collection Appeals Program (CAP) (Part IV):

 

Collection actions you may appeal under CAP – Wrongful Levy:

 

If you are not liable for tax and the IRS has levied or seized property that you believe belongs to you or in which you have an interest superior to the IRS, you may appeal the denial by the IRS of your request to release the levy or seizure, or return the property or its value.

 

Please note that a request to the IRS to return wrongfully levied property must be in writing, filed within 9 months of the levy or seizure if it was made on or before March 22, 2017, and must satisfy certain requirements. If the levy or seizure was made on or after March 23, 2017, your request must be made within 2 years from the date of the levy or seizure.

 

See Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b) on the www.irs.gov web site.

 

Next week – How to appeal if contacted by notice or telephone call

 

(IRS Publication 1660) (TTT 05/07/19)