Category: Uncategorized

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)

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)

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)

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

 

Collection actions you may appeal under CAP – Notice of Levy:

 

You may appeal before or after the IRS places a levy on your wages, bank account or other property. Once the levy proceeds have been sent to the IRS, you may also appeal the denial by the IRS of your request to have levied property returned to you. (Additional information in a future post.)

 

Please note that a request to return levy proceeds must be made within 9 months from the date of such levy if it was made on or before March 22, 2017. If the levy was made on or after March 23, 2017, your request must be made within 2 years from the date of such levy. See IRC Section 6343(d). You may also have additional CDP appeal rights. See the prior posts regarding Hearing Available under Collection Due Process.

 

Seizure of Property. You may appeal before or after the IRS makes a seizure but before the property is sold.

 

Next week – Wrongful Levy

 

(IRS Publication 1660) (TTT 04/30/19)

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

 

The CAP procedure is available under more circumstances than Collection Due Process (CDP). Unlike CDP, you may not challenge in CAP the existence or amount of your tax liability. You also cannot proceed to court if you don’t agree with Appeals’ decision in your CAP case.

 

Collection actions you may appeal under CAP – Notice of Federal Tax Lien:

 

You may appeal the proposed filing of a Notice of Federal Tax Lien (NFTL) or the actual filing of an NFTL at the first and each subsequent filing of the NFTL. You may also appeal denied requests to withdraw a NFTL, and denied discharges, subordinations, and non-attachments of a lien.

 

Third parties may file a CAP appeal regarding the filing of a notice of lien against alter ego or nominee property. There are no CDP rights available for persons determined to be nominees or alter egos. Persons assessed as transferees under Internal Revenue Code (IRC) Section 6901, however, are entitled to CDP rights.

 

Next week – Notice of Levy discussion

 

(IRS Publication 1660) (TTT 04/23/19)

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

 

For the last several weeks we have explored the Appeal’s hearing available under the Collection Due Process (CDP) for lien and levy notices. The IRS has another procedure that is available to most taxpayers under more circumstances than the Collection Due Process.

 

For the next several weeks we will explore what you can and can not do. The various topics that will be discussed are

Notice of Federal Tax Lien

Notice of Levy

Wrongful Levy

How to appeal if contacted by notice or telephone call

How to appeal if contacted by an IRS Revenue Officer

How to appeal the denial

How to appeal the rejected proposed installment agreement

How to appeal the termination of an installment agreement

How to appeal a proposed modification of an installment agreement, etc…

 

(IRS Publication 1660) (TTT 04/16/19)

Office of Appeals – What will happen when you request a Collection Due Process or an Equivalent hearing?  (Part IV)

 

Appeals will retain jurisdiction over its determination. You may return to Appeals if you believe that the Collection function did not carry out Appeals’ determination as it was stated or if there is a change in your circumstances that affects Appeals’ determination. However, you must first try to work with Collection to resolve the problem.

 

If your request for a CDP hearing is not timely and you request an equivalent hearing, the law does not prohibit levy and the collection statute is not suspended. Furthermore, you cannot go to court if you disagree with Appeals’ decision.

 

(IRS Publication 1660) (TTT 04/09/19)

Office of Appeals – What will happen when you request a Collection Due Process or an Equivalent hearing?  (Part III)

 

At the conclusion of the CDP hearing, Appeals will issue a determination letter unless you have withdrawn your hearing request. If you don’t agree with Appeals’ determination, you may request judicial review of the determination by petitioning the United States Tax Court within the time period provided for in the Appeals’ determination letter. You may not be able to raise issues in the Tax Court if you do not raise them during the Appeals hearing, and the Tax Court may limit the evidence you can present to the evidence you submitted to Appeals during the hearing. You should, therefore, raise all issues and present all evidence during the Appeals hearing, in order to preserve your rights to raise issues and have evidence considered in subsequent court proceedings.

 

Next week the Tuesday Tax Tip will continue the Appeal process.

 

(IRS Publication 1660) (TTT 04/02/19)

Office of Appeals – What will happen when you request a Collection Due Process or an Equivalent hearing?  (Part II)

 

Part I explained the contacts from the Office of Appeals. This tax tip has a few alerts that occur during the process.

 

Unless one of the exceptions in section 6330(f) applies, for Jeopardy situations, State Income Tax levies, Federal Contractor levies or Disqualified Employment Tax levies, levy action is not permitted for the subject tax and periods during the 30 days after the levy notice and during the timely requested CDP hearing process. Normally, there will be no levy action during the period you have to request a hearing from a lien notice and during the related CDP hearing process.

 

If your request for a CDP hearing is timely, the 10-year period the IRS has to collect your taxes will be suspended until the date Appeals’ determination becomes final or you withdraw your request for a hearing in writing.

 

Next week the Tuesday Tax Tip will continue the Appeal process.

 

(IRS Publication 1660) (TTT 03/26/19)

Office of Appeals – What will happen when you request a Collection Due Process or an Equivalent hearing?  (Part I)

 

The last few tax tips have been explaining the “how to.”  The next set of Tax Tips will explain what happens.

 

After you request a hearing, you may still discuss your concerns with the Collection office that sent the lien or levy notice. If you are able to resolve the issues with that office, you may withdraw your request for a hearing. If you are unable to, or do not choose to, resolve the issues with the Collection office, your case will be forwarded immediately to Appeals.

 

Appeals will contact you to schedule a conference. Your conference may be held by telephone, correspondence, or, if you qualify, in a face-to-face conference at the Appeals office closest to your home, school or place of business. To qualify for a face-to-face conference, you must not raise any issues that are deemed as frivolous or made with a desire solely to delay or impede collection. If you are proposing a collection alternative, it may be necessary for you to submit financial information or tax returns. Generally, the Office of Appeals will ask the Collection Function to review, verify and provide their opinion on any new information you submit. They will share their comments with you and give you the opportunity to respond. If you request a face-to-face hearing, the Appeals officer will notify you by letter if you need to take steps to qualify for a face-to-face conference.

 

Next week the Tuesday Tax Tip will continue the Appeal process.

 

(IRS Publication 1660) (TTT 03/19/19)