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Collection Action – How to Appeal an IRS Decision

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 to appeal the Appeals’ Collection Due Process determination.

 

You can request a Collection Due Process hearing if you receive any of the following notices:

  • Notice of Federal Tax Lien Filing and Your Right to a Hearing
  • 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 of Your Right to a Hearing

 

 

Next week:  Continuation of the Collection Due Process

 

(IRS Publication 594 and IRS.gov) (TTT 12/3/19)